State Ex Rel. v. American Trust Co.

The hill in this cause was filed by the State of Tennessee, on relation of Charles M. McCabe, Commissioner of Finance and Taxation, and Charles M. McCabe, Commissioner of Finance and Taxation for Tennessee, to recover from the estate of Y. E. Shwab an inheritance tax of $21,302.15, in addition to that previously assessed and collected.

The cause was heard upon a stipulation of facts. The chancellor dismissed'the bill, and complainants have appealed and assigned errors.

Y. E. Shwab died testate November 2, 1924. His estate was appraised by the county court clerk on May 6, 1925, for the purpose…