The daily morning journal and courier. [volume] (New Haven, Conn.) 1894-1907, 1907-07-16
State TREASURY
loses FAT FEE
Cannot Recover Inheritance
Tax From Large Hart
ford Estate.
NOLFGIsLATIVE POWER
Judge Marvin Denies Con-
tention Of Attorney Cen
eral Holcomb.

Hartford, July 15.-Judge L. P. Wal
do Marvin filed decision in the pro-
bate court Saturday holding that the
State of Connecticut is not entitled to
| recover any inheritance tax from the
Day estate, and under the decision the
State cannot recover the $4,000 to
which Attorney General Holcomb
claimed it was entitled.
Calvin Day died in this city in 1884,
| leaving will in which he named cer7
tain trustees to pay to his daughter,
Miss Caroline Day, the income of GER
tain of his property during her life
time and it was provided that at the
death of the daughter, if she died
leaving issue, the part of the estate
which had been created as a trust
for the daughter should go to such is
sue. In the event Of the daughter
dying without issue, the will pro-
l. vided that the daughter might dis
pose of this property by viii and Miss
Day made a will designating seven
nieces and nephews to receive the
property. Attorney General HolcomD
argued before Judge Marvin Tuesday
that the estate passed to the seven
nieces and nephews by the will Of
Caroline Day and that the State was
entitled to the inheritance tax.
Charles E. Gross, who appeared for
all Of the parties in interest outside
the interest of the State, argued that
the estate passed to the seven named
by the will of Calvin Day and as there
was no inheritance tax law in this
State at the time Mr. Day died the
estate was not liable to pay the inher-
itance tax Judge Marvin took Mr..
Gross view Of the law and in his
memorandum of decision sent to Mr..
Gross and Attorney General Holcomb
on Saturday he says:
''It seems to me that the law is we'll
settled that the exercise of a special
power of appointment reates back to
that the party who takes under the ex-
4 ecution of the power takes under the
authority and under the grantor of the
power in like manner as If the power
had been Incorporated in one instru-
ment and as If his or her name was In
the grant of power; and that the es-
tate is to be construed as ching Great
ed or passing at the date of the instru-
ment creating the power. Under these
circumstances, and in the absence Of
any definite enactment Of the legisla-
ture to the contrary, / am Of the opin.
ion that the estate now passing by the
will of Calvin Day to the appointees oil
Caroline f. Day is not subject to ar
Inheritance tax and that the decision
in matter of Harbeck, 161 New York
211, coupled with the fact that the leg.
islature of the State Of New York saw
fit, after the situation arose which il
considered in that case, to pass an ac
specially subjecting the exercise of ar
appointment to taxation, indicates
clearly that this view Of the mattel
has been entertained by eminent au
thorlty elsewhere, which would an(
should have weight in the decision O
the matter in this state"
Neither Attorney General Holcoml
nor Tax Commissioned Corbin coulC
be interviewed yesterday as to tn
States intentions, as both were ava,
from home, but, as understood be
fore the decision, the case will un
doubtedly be appealed to the suprem
court, as it is one of no little import
ance on account of Its being wlthou
a precedent In this State.