Tilt v. Kelsey

This is a writ or error from this court to the surrogates' court of the county and state of New York, to review a judgment entered in that court in pursuance of an order of the court of appeals of that state. The judgment assessed a succession tax upon the personal estate of Albert Tilt, deceased, upon the ground that he was, at the time of his death, a resident of the state of New York. Before the assessment of the tax the estate of Tilt, who died testate, was fully administered in the courts of New Jersey, where the will was probated. In the course of the administration all the personal property, after paying debts, taxes, and charges of administration, was distributed by the executors to the beneficiaries under the will. A reversal of the judgment of the surrogates' court is sought for the reason that it did not give full faith and credit to the judicial proceedings of the state of New Jersey, as required by the Constitution and laws of the United States.

Mr. William G. Wilson for plaintiffs in error.

[Argument of Counsel from page 44 intentionally omitted]

Mr. George M. Judd for defendant in error.

[Argument of Counsel from page 45 intentionally omitted]

Mr. Justice Moody delivered the opinion of the court: