State v. Cadwalader, Exec.

The appellant, Register of Wills of Harford County, on August 11, 1959, brought an action at law for inheritance taxes', interest, and penalty alleged to be due by reason of the death of Caroline Hall against appellee as executor of the estate of Henrietta Mitchell Smith. The appellee filed a general issue plea and a special plea of limitations, to the latter of which appellant filed a replication. The case was presented to the court upon stipulation of the facts involved and the court entered judgment for the appellee.

Briefly stated the facts are as follows: In 1938 Caroline Hall and…