{
  "id": 2091753,
  "name": "THE STATE v. A. F. BREVARD and R. A. BREVARD, Ex'rs. &c.",
  "name_abbreviation": "State v. Brevard",
  "decision_date": "1867-01",
  "docket_number": "",
  "first_page": "141",
  "last_page": "143",
  "citations": [
    {
      "type": "nominative",
      "cite": "1 Phil. Eq. 141"
    },
    {
      "type": "official",
      "cite": "62 N.C. 141"
    }
  ],
  "court": {
    "name_abbreviation": "N.C.",
    "id": 9292,
    "name": "Supreme Court of North Carolina"
  },
  "jurisdiction": {
    "id": 5,
    "name_long": "North Carolina",
    "name": "N.C."
  },
  "cites_to": [],
  "analysis": {
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    "char_count": 4188,
    "ocr_confidence": 0.458,
    "pagerank": {
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    "sha256": "16ca9673eb912b6bdcca17c917a4eed2e1f10950b3cff8f962fffc4efb90ac3a",
    "simhash": "1:bdad6c5d0d5d3f9b",
    "word_count": 764
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  "last_updated": "2023-07-14T20:56:26.929259+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "THE STATE v. A. F. BREVARD and R. A. BREVARD, Ex\u2019rs. &c."
    ],
    "opinions": [
      {
        "text": "Battle, J.\nThe counsel for the defendants admit that they are liable in this suit tor the tax on all the legacies, general and specific, paid out of the testator\u2019s property, situate, at the time of his death, in the State of North Carolina, except that on the bequests and devises to R. A. Brevard, one of the executors. With regard to the bequests and de vises referred to in the exception, it is conterded that the tax on them is to be paid by the legatee and devisee himself, as an individual, and not as executor, and in support of this position the sections from 7 to 12 of the Rev. Code, ch. 99, are relied on. The 11th section sustains the exception as to a devise of land, but there is nothing in any of the sections of the act to prevent the liability of all the executors to pay the tax on a legacy given to one of them.\nThe case of Alvany v. Powell, 2 Jon. Eq., 51, fully sustains the objection that the defendants are not liable for any tax to this State on account of the property of the testator which was situate in Alabama at the time of his death. It is true that the point of that decision is that the property of a non-resident, situate in this State at the time of his death, is liable to pay a tax to the State upon its devolution to collateral kindred, but in the opinion of the court it seemed to be clearly admitted that our revenue law does not impose a tax on the property of the decedent which was not in the State, though given by will, or devolved by law upon one of our citizens.\nWhether the defendants are to be excused from paying any tax on the Confederate money which became valueless on their hands, we cannot be prepared to decide until it is determined whether they will be allowed for it in their settlement with the legatees. If the latter get good money, the State must, of course, have a tax irom it. A decree may be drawn in accordance with this opinion, and the cause will stand on further directions.\nPer Curiam.\nDecree accordingly.",
        "type": "majority",
        "author": "Battle, J. Per Curiam."
      }
    ],
    "attorneys": [
      "No counsel for the State.",
      "Bynum, and Phillips & Battle, tor the defendants."
    ],
    "corrections": "",
    "head_matter": "THE STATE v. A. F. BREVARD and R. A. BREVARD, Ex\u2019rs. &c.\nAn Executor is not liable, as such, for collateral tax to the State, upon a devise of land to himself, though he be liable as as an individual.\n.An executor, in this State, is not responsible for collateral tax upon the property of his testator situate in another State, at the death of the testator.\nIf an executor is required to make good valueless currency in his hands on settlement \u25a0with the legatees, the State is entitled to its tax on the amount. <{Abany v. Powell, 2 Jon. Eq., 51, cited and approved.)\nBill for collateral tax clue the State, on clevises and be\u2022quests to collateral relations of Ephraim A. Brevard, filed to \u2022Spring Term, 1858, of the Court of Equity for Lincoln. At Fall Term, 1862, a decree pro confesso was rendered, and an .account ordered to be taken by the Master. At Fall Term, 1866, the report of the Master having been filed, the cause was transmitted to this court. In this court a further report was ordered to be made immediately by the clerk, and 'the cause heard upon such report, and exceptions filed by \u25a0the counsel for the defendants. The nature of the exceptions sufficiently appears from the opinion.\nThe testator, Ephraim A. Brevard, died in the year 1854, leaving no issue, and his devisees were brothers and sisters, And other collateral relatives. The estate was very large, and consisted of realty and personalty in this State and in Alabama. The property in Alabama was sold by an administrator, appointed in that State, and a part of the proceeds paid to the defendants, the executors appointed by the will \u25a0and duly qualified in Lincoln County Court. Among the \u2022specific legacies was that to R. A. Brevard, a brother, and one of the executors of the testator. It consisted ol \u201c the tract of land on which Vesuvius Furnace is situate, with all the appurtenances of said furnace,\u201d &c., and a number of negroes \u2014 charged with the payment of sums of money to other relatives.\nIt appeared from the reports filed that the executors have in hand valueless currency, collected by them during the late war, to the amount of $4,965.10.\nNo counsel for the State.\nBynum, and Phillips & Battle, tor the defendants."
  },
  "file_name": "0141-01",
  "first_page_order": 149,
  "last_page_order": 151
}