Sevier's v. Commonwealth

Opinion of the Court by

Judge Clarke

Reversing on original and affirming on cross-appeal.

William ÍL Sevier died testate in November, 1913, a resident of Clay county, and by his will devised his property, both real and personal, to collateral kindred. This action was instituted in the Clay county court November 16, 1916, three years after Sevier’s death, for the Commonwealth, by a revenue agent against the executrix and devisees of decedent to ascertain and have certified to the sheriff for collection the amount of the inheritance tax due the Commonwealth from his estate, the several items of…