Register of Wills for Kent County v. Blackway

Bruñe, C. J.,

delivered the opinion of the Court.

This is an appeal from a declaratory judgment rendered in favor of the plaintiff-appellee by the Circuit Court for Kent County. It involves primarily a question of inheritance tax liability under Art. 81, Sec. 150 of the 1951 Code, Sec. 151 of the 1957 Code. The Circuit Court held the transfer of property here involved exempt from the tax. The facts out of which this litigation arose are stated in the opinion of Judge Horney, who heard the case in the trial court, as follows :

“The plaintiff, Herman Blackway, by his bill or petition for a…