Simpson v. McCuish

The opinion of the court was delivered by

Dawson, C. J.:

Our original jurisdiction in mandamus is invoked to untangle a snarl which has arisen in the state’s method of refunding an overpayment of inheritance taxes.

The pertinent facts, about which all the litigants are agreed, are these: On March 12, 1938, the late H. L. Salthouse, of McPherson, died testate. He left a considerable estate. His executors, plaintiffs herein, set about its administration, and forwarded to the inheritance tax commission its prescribed form of return, so that the proper amount of inheritance taxes chargeable thereto…