U.S. Circuit Court for the District of Southern New York July 1, 1878 (Hellman v. United States)

WAITE, Circuit Justice.

The judgment in this case is affirmed. The distinction between taxes on legacies and taxes on successions is so clearly stated by Judge Shepley, of the First circuit, in Mason v. Sargent [supra], that it is only necessary to refer to that case as authority for this decision.