People v. Mills

This is an appeal taken by the State from an order of the county court of Morgan county reducing the inheritance tax in the estate of Richard W. Mills, deceased, from the amount theretofore approved by the county judge. It is argued that this reduction was made because the court held that certain lands deeded a few days before his death by Mr. Mills to his wife were not subject to the inheritance tax, for the reason that such lands were not deeded in contemplation of death, but that such lands were really held in trust by said Mills for his wife, and were, in fact, her property. The State…