State v. O'Connor

SMITH, Justice.

This proceeding was brought by the state to review and revise the report of appraisers appointed under the statute to appraise the value of the estate of Joseph O’Connor, of Victoria county, deceased, for the purpose of ascertaining the amount of inheritance tax to be paid the state by those taking said estate under the will of the said O’Connor.

Provisions for assessment and collection of inheritance taxes are embraced in articles 7117-7144, chapter 5, title 122, R. S. 1925, under the general subject of “Taxation,” and the particular subject of “Inheritance Tax.” Those statutes…