State ex rel. Thomason v. Shepherd's Estate

The question involved in this ease is whether, during the year 1915, property passing by intestacy or. devise to brothers and sisters in estates of the value of $250 or more was subject to the payment of a collateral -inheritance tax under the laws of this state.

Robert H. Shepherd died intestate on or about May 7, 1915, a citizen of Shelby county, Tenn., an unmarried man without issue. His only heir and distributee was Mary A. Sneed, his sister. The defendant, John S. Webb, was duly appointed and qualified as administrator of his estate. The estate consists of property valued at $23,278. The…