People v. Richardson

Rebecca F. Galbraith died August 14, 1911, intestate, leaving no husband, descendant, ancestor or next of kin and leaving real estate and personal property of the value of $23,356.93. The debts and cost of administration amounted to $2695.50. The property, under the statute, escheats to the county of Jefferson, in which the decedent lived and where the real estate is situated.

The question in this case is whether there is due from the county an inheritance tax on the property. The statute imposes the tax upon the transfer of any property by will or by the intestate laws of this State to…