McLemore v. Raine's Estate

This proceeding was instituted in the county court of Shelby county to collect a collateral inheritance tax. Demurrers were interposed by the defendants in the county court and there sustained. An appeal was taken to the circuit court, and the action of the county court affirmed, and the case has been brought to this court.

Mrs. Isabella A. Raine disposed of certain real estate by her will in the following manner:

“Second: I will, devise and bequeath all of my real estate of which I am now possessed, or of which I may be possessed at the time of my death:

“1st. To my husband, C. PI. Raine, for…