Succession of Downey

A motion to dismiss this appeal was filed on' the ground that the note of testimony- belonging in the suit had not been brought up in the record. The recor-d now contains the testimony. The motion to dismiss is overruled. The question presented in this case is whether on the trial of a rule instituted by the heirs of a decedent against a tax collector for the purpose of having the court decide on the estate’s liability for an inheritance tax, under the provisions of Act No. 109 of 1906, Sec. 4, and Act 127 of 1921 (Ex. Ses.) Secs. 4 and 7 (amd. Act 44 of 1922, Sec.l) parol evidence is…