Successions of McLellan

YARRUT, Judge.

The issue here is whether or not the debts due by two heirs to their father (evidenced by promissory notes payable on demand), which he declared in his will should be collated notwithstanding they were prescribed, should be included in the computation of the inheritance tax due by these two heirs. The district court held that amounts collated should be included in the computation of the tax, and the two heirs involved have appealed.

While the proceeding out of which this issue arises is the joint successions of the deceased parents, reference to decedent herein will be to the…