People v. Peoples Savings Bank & Trust Co.

Mr. Justice* Heard

delivered the opinion of the court:

This cause comes to this court upon a writ of error to the county court of Rock Island county and involves the matter of the assessment of the inheritance tax in the estate of Rufus Walker, Sr., deceased.

On the 20th day of August, 1922, Rufus Walker, Sr., died testate. Of his will, clause 4 (the one involved in this suit) is as follows:

“Fourth — I hereby order and direct my executors and trustees hereinafter named in this my last will and testament, to first set aside out of the funds and property coming into their possession after my…