State v. Jones

Sec. 72.01, Stats. 1927, provides:

“A tax shall be and is hereby imposed upon any transfer of property, real, personal or mixed, or any interest therein, or income therefrom in trust or otherwise, to any person, association or corporation,” etc. (Exceptions.)

*485“(1) When the transfer is by will or by the intestate laws of this state from any person dying possessed of the property while a resident of the state.” . . .

(Other provisions not material.)

As stated by counsel, the sole question for determination in this case is whether or not Griffith G. Jones took twenty-five per cent, of the appraised…