“ In July, 1903, the collector of internal revenue demanded of the executors a succession tax of $1,692.75 on account of the legacies, and the tax was paid under protest. Shortly thereafter the executors sought, in the appropriate way, to have the tax refunded, but the request was denied, and they then sued the collector to recover back the amount. In the circuit court the executors prevailed, and the judgment was affirmed by the circuit court of appeals. ”

“ The executors took charge of the property and proceeded to administer it under the supervision of the orphans' court, as the local law required, first for the benefit of the creditors and next for the benefit of the legatees. The former had a year within which to file their claims, and the latter were not entitled to demand payment of the legacies until that time expired, and then only in the event there was a residue available for the purpose. ”

“ Rep. 261: 'It deals with legacies and distributive shares upon the same plane, treats both as 'contingent' interests until they 'become absolutely vested in possession or enjoyment,' directs that the tax collected upon contingent interests not so vested prior to July 1, 1902, shall be refunded, and forbids any further enforcement of the tax as respects interestsremaining contingent up to that date.' That case related to a tax collected upon distributive shares in an estate in Pennsylvania. ”