The State of Maryland petitions the court to compel Charles W. Dorsey, executor of the estate of the late Nicholas Worthington [of John], to pay taxes on manumitted slaves in the estate of his testator. Worthington's will manumitted "a large number" of slaves that had an appraised value of $15,483. The State claims that, according to an 1844 act, it is entitled "to the tax of 2 1/2 per cent imposed on legacies." It argues that manumission constitutes "a bequest or legacy of the slave to the slave himself" and is thereby subject to the same law as if the slave were bequeathed to another party. The State also "prays your Honors to fix the amount of commissions of the executor" and to order Dorsey to pay the customary taxes imposed on commissions and legacies.
Result: Denied; appealed; reversed; remanded.
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Repository: Maryland State Archives, Annapolis, Maryland
