The full content of this document is only available to subscribing institutions. More information can be found via

Collection Reference Number GLC04748
From Archive Folder Documents Relating to 1848 
Title Circular letter from Richard W. Gill to unknown regarding an estate tax to be paid on manumitted slaves
Date December 1848
Author Gill, Richard W. (d. 1852)  
Document Type Correspondence
Content Description 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."
Subjects Slave Life  Death  Finance  Estate  Slavery  African American History  Taxes or Taxation  Manumission  Emancipation  Judiciary  Law  
People Gill, Richard W. (d. 1852)  
Place written Annapolis, Maryland
Theme Slavery & Abolition; Law; Banking & Economics; Government & Politics
Sub-collection The Gilder Lehrman Collection, 1493-1859
Additional Information Richard W. Gill was the Clerk for the Maryland Court of Appeals.
Copyright The Gilder Lehrman Institute of American History
Module Settlement, Commerce, Revolution and Reform: 1493-1859