People v. Danks

This is an appeal from a judgment of the county court of Effingham county fixing a tax of $3213 under the Inheritance Tax law against Maude B. Danks on account of property transferred to her by her father, William Gill-more. No question is raised as to the regularity of the proceedings by which the tax was assessed, so the only question in controversy is the liability for such tax of certain real estate conveyed to Maude B. Banks by deeds made by William Gillmore, deceased, two years prior to his death. The county court held the transfers were taxable as gifts made “in contemplation of…