William Henry Moody

“ In relying upon evidence of this kind we are quite aware that we may not ascertain with the precision which might be desired the credit which the state of New Jersey attaches to these judicial proceedings. But it is all that we can have. We think that we may safely infer from it that the order of the surrogate barring all creditors who had failed to bring in the demand from any further claim against the executors was binding upon all. ”

“ It is in the public interest that the property should come under the control of the new owners, after such delays only as will afford opportunity for investigation and hearing to guard against mistake, injustice, or fraud. ”

“ If they are binding upon such persons, the state of New York may not levy a tax upon property which has been transferred free from the burden, and impose a personal liability on the executors, who have been declared forever exempt from all demands against the estate. ”

“ In respect to the settlement of the successions to property on death the states of the Union are sovereign and may give to their judicial proceedings such conclusive effect, subject to the requirements of due process of law and to any other constitutional limitation which may be applicable. ”

“ The variation in practice in the different states is considerable and no good purpose would be served by considering them. It is enough to instance that in the states of Connecticut and Massachusetts, according to the cases just cited, a decree of distribution is binding upon all, while in the state of New York it appears not to be binding on one who was not a party to it. ”

“ For a suitable time it is essential that the property should remain under the control of the state, until all just charges against it can be discovered and paid, and those entitled to it as new owners can be ascertained. ”

“ When the owners of property die, that property, under the conditions and restrictions of the law applicable, is transmitted to their successors named by their wills or by the laws regulating inheritance in cases of intestacy. ”

“ In an opinion holding that a decree of a probate court admitting a will to probate was not, on an issue between parties, one of whom was not a party to the probate proceedings, competent evidence of the testator's mental capacity, he said: 'A judgment in rem is an act of the sovereign power; and, as such, its effects cannot be disputed; at least, within the jurisdiction. If a competent court declares a vessel forfeited, or orders it sold free of all claims, or divorces a couple, or establishes a will, . ”

“ It is quite obvious that what was done here was the assessment by one state of taxes upon transfers of personal property, taking effect under the laws of another state, entirely regardless of the situs of the property transferred. ”