Marshall v. Riley

The executors of the last will of Charles Pala, deceased, have appealed from a purported order of the Probate Court of Del Norte County holding that Crescent Lodge No. 45, Free and Accepted Masons, a fraternal organization, as a residuary legatee of the estate of said deceased, is subject to the payment of collateral inheritance tax.

The respondent contends that no findings, judgment or order was made, rendered or entered with relation, to said proceeding, and that the purported appeal is therefore premature and void; that the court merely filed its “Memorandum of Opinion” therein, which…