Crenshaw v. Knight's Estate

This is a proceeding brought by the county court clerk of Shelby county to recover from Mrs. Cornelia Roach the inheritance tax on an annuity which she took under the will of W. O. Knight. She took under the will of deceased a bequest of $50 per month for life, upon which a collateral inheritance tax is due under the provisions of section 12, ch. 174 of the Acts of 1893 (Shannon’s Code, sec. 737).

On the hearing before the county chairman, he fixed the value of the said annuity at $7,000, looking alone to the Carlisle Life Tables in making this computation.

Upon appeal to the circuit court, the…