McDougald v. Boyd

This proceeding was instituted by the treasurer of the city and county of San Francisco against the executrix of the will of Colin M. Boyd, deceased, to require the payment of an inheritance tax on the sum of $34,268.55, on deposit with the Savings Union Bank and Trust Company of San Francisco. The court entered judgment requiring the executrix to pay a tax of $1,168.53. The defendant appeals from the judgment, bringing up the evidence by means óf a bill of exceptions.

The petition alleges that the money on deposit was a part of the estate of the decedent at the time of his death. The answer…