New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-12-21
THE GOVERNMENT APPEALS.
MIST y PAY A>LEGACY TAX ON GENERAL
C1rLLUMs REQUEST.

cULLUMs REQUEST.
,vos,i,g,on Dec. eO-"Must the United States
nav a succession or legacy tax upon 1uho De-
queathed 10 1t in the State OF New oiN ~
question involved In case docketed IN the Sup'e"
Court OF the United States to-day. Inc 'A'e Do
,sior-ccoeral George ". Cullurl. OF the Engineer
co-,s ,rovded in his will that the sum OF s-o''W'
shoild be given 10 the United States on coho''o'
that within five years after his oeath II "ou'u 80"
struc, at West Point a hreproof memorial nan. "
be a receptacle Of statues, busts, HeHoiIa4 az"
s,a n,r.rars Of distinguished deceased ofncers anu
sradn.,es NJ the Military Academy, OF paintings oi
battle scenes trophies OF war and such olhei oo-
iscts az may tend 10 give elevation 10 the "i''"s
profession" The bequest was accepted pS d" "O'
Of Congress approved July g. lsy2
Besides this General Cuum also lett 10 the supe'
,r,endent and professors Of West Point Academy
f:nd OF $1,000 the interest on which should De oe-
voted to the purchase Of articles suuaoie 10 NC
paced In the memorial hall; also s2o"V the income
from which should be applied TO the puphca'oii AZ
c-cennia, periods OF General Cullums Biographical
rep,s.r Of the officers and graduates OF the NH.
;ssy academy: also 5000 10 the association OF
graduates Of the academy -, .A ,,i u,as s7,2
30 but the amount available foI paying res. n, vac
The :egacy to the Government on THIS OASIS ASS wac as
appraised at $4,000 and on THIS tne of tax
- SIS BY the Government OF the United States.
Tae asessment Of the tax was app,GNTe Term Of the
Supreme Court in NewYork County ana re ensn tb oy
Appeals
judgment the United States District AttoIhs! hp-
,raed 10 the Supreme Court OF the United ota.ss
The appeal was based the grounds that tne
United States is not body polite or corp9 rst
within the provisions Of the laws OF New ork'
iast the State has no power 10 tax any rts OF pr,
sonal estate OF the United States, and that il tne
legacy is one in trust the appraiser found II IL
N trust for society whose funds are exempt rom
taxation.
TRUST FOR HIS DAUGHTERS BENEFIT.
The will OF William McCoubray. who died recently
at the Presbyterian Hospital. was filed for probate
yesterday His estate is valued at about $500 and
consists principally of patent rights He says that
he desires TO secure for his only daughter Lille
McCoubray the profits of his inventions and OF his
contracts with the Tucker Electric Construction
Company For this purpose he assigns to his friend
Charles A. Trimble. ali his title 10 the patents and
he directs him to pay $40 week TO his daughter and
to deposit the balance in savings banks IN trust
until his daughter reaches the age OF thirty-nve
years. The will continues In the event OF her
demise without lawful issue, i direct that any
moneys covered by this trust be paid over 70 the
Society for the Prevention OF Cruelty to Children OF
the city Of Baltimore Nd. directing especially that
IL he employed in rescuinE children from drunken
and dissoiute mothers" He directs his daughter
perfect herself In some self-sustainine Gazing,
and to remain with the people with whom ne has
placed her. away from the city OF Baltimore ana
certain people who need not be mentioned M.
Trmble. the trustee named In the WILL lives IN
E4SARsths y: y: