Page:Federal Reporter, 1st Series, Volume 8.djvu/886

 872 FEDERAL REPORTBR. �to counsel authorizing a final decree to be entered perpelually enjoin- ing the collection of all taxes assessed upon complainant's shares of stock for the year 1879. Further reflection satisfies me that such a decree wo'uld be erroneous, and that the decree should not be broader than just indicated. Since the case has evidently not been prepared or defended upon the theory that the proof Bhould show the condition of each shareholder as to indebtedness at the time the assessment and valuation in question ■were made, the parties should have a fair opportunity to make such proof. The cause must, therefore, go to a master to ascertajn and report the facts. �Counsel may prepare the proper order of reference, indicating the opinion of the court as far as herein disdosed. There are many details connected with the convenience of counsel whieh should be considered in framing the order, I leave counsel to agree upon such details. If they cannot do so, I will receive from each side a draft of an order, and will adopt and have entered that one which meets my approval. ���United States v. Eankin. �{Circuit Court, E. D. Missouri. October 7, 1881.) �1. Legacy Tax — Bbquest of an Alibn Nou-Bestoent to Alien Non-Rbsi- DBNTS FOK LiPE, wiTH Remaindeb TO Residents akd Nost-Rebidents op THE United Stateb— Acts of Congbess Consthubd — Efpeot of Repeal- �ING ACT OF JULY 14, 1870. �An alien non-resident died in Ireland, July 18, 1870. By her will she be- queathed property, situated partly in Ireland and partly in Missouri, to A, and B., who were also alien non-reoidenta, for the lifeof A., with remainder to alien non-residents and two resident citizens of the United States. Her will was probated in Ireland, and ancillary letters of administration were granted in Missouri, November 2, 1870. On October 13, 1877, A. and B. conveyed their interests to the remainder-men. At the time of the conveyance, the portion of the estate situate in Missouri was still in the American executor's hands. Suit being brouglit to recover a legacy tax upon the estate in his hands, it was hdd that, under the acts of congress prier to the repealing act of 1870, the taxes would not have accrued, if at all, until the beneflciaries entered into possession or enjoyment of the property, and that as said legatees did not enter into pos- session or enjoyment of their legacies before 1877, the property then in said executor's hands was exempted by the repealing act of 1870 from the legacy tax imposed by the varions prier acts. �Whether or not the interests derived by either the foreign or American lega- tees as remainder-men were, under the facts stated, subject to a legacy tax, giiœre. �This is an action of debt for legacy tax. The facts, as set forth in the petition, are as follows: ��� �