State Ex Rel. Pemberton v. United Pacific Casualty Insurance

-—This appeal is from a judgment of the superior court of King county dismissing an action brought by the state of Washington through William H. Pemberton, supervisor of the inheritance tax and escheat division, against the United Pacific Casualty Insurance Company, surety upon the bond of an ad ministratrix who had failed to pay an inheritance tax due the state.

The facts stipulated by the parties are: Otto A. Hanson, a resident of King* county, died testate, leaving an estate subject to administration in that county. His will was admitted to probate, and the executrix therein named, Mrs.…