Page:Federal Reporter, 1st Series, Volume 8.djvu/890

 876 PBDEBAL BBPOETER. �its viewB would be conclusive ; but every argument by it, with respect to a succession tax, applies with- equal, if not greater, force to a leg- acy tax, Take the case at bar for illustration. An alien non-resi- dent bequeathed in 1870 her estate, situate mostly in Ireland, to her mother and sister for life, -with remainder to severalothers, some of whom were alien non-residents, and only two citizens and residents of the United States. A very small portion of her «state was situate in this country, where ancillary administratioji was had. None of the remainder-men, alien or resident, could corne into possession or enjoyment of the expectant estate untU the life estates disappeared. What the value of the estate would then be could not be previously ascertained, nor were the taxes thereon, in any event, due and paya- ble until the life, estates ceased. The legatees were citizens and aliens, and the executa hcre wasordered to.distribute the personal estate to said citizens and aliens acoordingly. Was be to pay a leg- acy or succession tax on the distributive shares going to non-resident aliens? It should be taken for granted, that, as to the share of Eobert, who was a resident citizen of this country, it could not esoape the tax, although bought by his alien kinsmen, if the same were tax- able in 1877, �The varions provisions of the revenue acts iricline me to the opinion that the interests derived by the American legatees, as remainder-men; under the facts stated, were not subject to adegacy tax. But, whether that be so or not, I must hold that the repealing act of 1870 exempted the defendant, and theproperty in his hands, in 1877, from the leg- acy tax imposed by the. varions acta prior to 1870. The demurrer is sustained. ���LiCHTBNATJBR, Assiguee, u. Chbnbt and others. �(Circuit Court, D. Minnesota. September, 1881.) �Bankruptct— Equitt Pkactiok — Amendments 0NDBB Equity Kulb 29, Amendmenta, regularly made under equity rule 29, cannot be avoided by a motion to strike from the record, or set aside, the order allowing them. �Equiti Pleaddig. �Semble that a bill to set aside a conveyance by the bankrupt, on the ground of f raud, is demurrable in the absence of any allegation that the fraud was dis- covered within the time prescribed by the statute. �W. P. Warner and Hiram F. Stevens, for complainant. J. B. e W. H. Sanborn, for defendant bank. ��� �