John Archibald Campbell

“ The rights of the donee are subordinate to the conditions, formalities, and administrative control, prescribed by the State in the interests of its public order, and are only irrevocably established upon its abdication of this control, at the period of distribution. If the State, during this period of administration and control by its tribunals and their appointees, thinks fit to impose a tax upon the property, there is no obstacle in the constitution and laws of the United States to prevent it. ”

“ The legislature of Pennsylvania, in 1826, adopted a law by which all inheritances, 'being within this commonwealth,' which, by the intestacy or the will of any decedent, should devolve 'upon any other than the father, mother, wife, children, or lineal descendants' of such person, should be subject to the payment of a tax, now fixed at five per cent. ”

“ But, until the period for distribution arrives, the law of the decedent's domicile attaches to the property, and all other jurisdictions refer to the place of the domicile, as that where the distribution should be made. ”