People v. Gerlaugh

Taylor Gerlaugh died testate, a resident of Vermilion county, March 17, 1921, possessed of about $135,000 worth of property. He left surviving his widow, Ida M. Ger-laugh, and his daughters, Elizabeth J. Terry and Jessie G. Caldwell, as his only heirs-at-law. Elizabeth J. Terry had five children and Jessie G. Caldwell one child, all living. After an appraisement by an appraiser and an assessment by the county judge, on appeal to the county court a final order was entered in that court on October 7, 1921, assessing an inheritance and transfer tax against the property of the beneficiaries. From…