Snyder v. Bettman

This was an action brought by the executor of David L. Snyder against the collector of internal revenue to recover $22,000, succession tax upon a legacy of $220,000 bequeathed to the city of Springfield, Ohio, in trust to expend the income in the maintenance, improvement, and beautifying of a public park of the city, known as Snyder park, including any extension thereof which said city might acquire. Such tax having been paid under protest, this action was brought to secure a refunding of the same.

A demurrer to the petition having been sustained by the circuit court, and final judgment entered, the case was brought here by writ of error.

Mr. J. E. Bowman, for plaintiff in error.

Assistant Attorney General Beck for defendant in error.

Mr. Justice Brown delivered the opinion of the court: