State v. Boney

This appeal involves the right of the State to tax a widow’s right to take dower, under the authority of act 96 of the Acts of 1917, page 455. The court below held that there was no such authority, and the State has appealed.

An attempt was made by the State to tax a widow’s dower in the case of McDaniel v. Byrkett, 120 Ark. 295; but, after a review of the authorities and a consideration of the nature and character of dower, we • reached the conclusion that the statutes on the subject then in force did not authorize the imposition of a tax on dower. Our conclusion to that effect was summed up…