The full content of this document is only available to subscribing institutions. More information can be found via www.amdigital.co.uk
If you believe you should have access to this document, click here to Login.
| Field name | Value |
|---|---|
| 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 |