Gill, Richard W. (d. 1852) to unknown
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Gilder Lehrman Collection #: GLC04748 Author/Creator: Gill, Richard W. (d. 1852) Place Written: Annapolis, Maryland Type: Printed letter Date: December 1848 Pagination: 1 p. : address : docket ; 24.8 x 19.7 cm. Order a Copy
Printed circular letter noting a court case decision, decreeing that an estate tax must still be paid on slaves who are manumitted as part of a last will and testament: "The bequests of freedom to the slaves, are legacies, and the executor liable for the tax or duty on their appraised value." The decision was made by the Maryland Court of Appeals, overturning the decision of a lower court. Also notes "Indeed the law has gone so far as to presume every negro a slave to some one, until the contrary appear." Letter is postmarked 25 December 1848. Docket is hand written with the name. Sent to the "Register of Wills Chestertown."
Richard W. Gill was the Clerk for the Maryland Court of Appeals.
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