State v. Bacher
California Court of Appeal
APPEAL from a decree of the Superior Court of Plumas County distributing the estate of a deceased person to collateral heirs, without payment of a collateral inheritance tax. John E. Raker, Judge. The main facts are stated in the opinion of the court. Three notices of appeal wére filed, one by the state, one by the county treasurer, and one by the district attorney.
1Opinion of the CourtChipman, P. J.
Deceased died intestate in the county of Plumas on June 19, 1904, leaving him surviving two sisters, who were his sole heirs. On July 21, 1905, the administrator of his estate filed in the superior court of said county his final account and petition for distribution of said estate. On July 31, 1905, and prior to the hearing of said matter, the district attorney was notified by the county treasurer that the tax on collateral inheritance due from said estate had not *745been paid, and on the same day the district attorney filed in said matter and presented to the court his protest against the…
2Cases cited8 opinions
- Smith v. . the PeopleNew York Court of Appeals · 1872
- Estate of StanfordCalifornia Supreme Court · 1899
- Napa State Hospital v. FlahertyCalifornia Supreme Court · 1901
- Trippet v. StateCalifornia Supreme Court · 1906
- City of Oakland v. WhippleCalifornia Supreme Court · 1872
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