Hagood v. . Doughton

The controversy between the parties grows out of a difference of opinion as to the constitutionality and correct interpretation of an act of the General Assembly imposing a tax upon “the transfer of the net estate of every decedent dying after the enactment of the act, whether a resident or nonresident of the State.” Public Laws 1927, ch. 80, sec. 6.

A transcript of the statute appears in the statement of facts. The tax imposed is an estate tax and is additional to and distinct from the inheritance tax provided for in the same schedule. The parties differ in their construction of the latter…