Stanley Matthews

“ As a preliminary to the payment of the tax to the collector, he is further required to make out in duplicate a schedule, list or statement, containing the names of every person entitled to any beneficial interest in the property, together with the clear value of such interest, the original of which he renders to the assessor, and the duplicate of which 'shall be by him immediately delivered, and the tax thereon paid to such collector.' The collector gives him a receipt, which is his voucher for that much paid on account of the legacy in his settlement with the legatee. ”

“ The contention of the plaintiffs in error, on the other hand, is that, until the legacy itself became payable, the tax upon it did not become a claim in favor of the government; and as the legacy was vested in the widow during her life and the payment of it was postponed until her death, which occurred June 17, 1872, after the repealing act had taken effect, no right that could be saved by the exceptions had at that time accrued.
It is our opinion that the tax was illegally demanded and collected. ”