Simco v. Shirk

delivered the opinion of the Court.-

This suit .was brought under Article 7057(b), Revised Civil Statutes, by Joseph H. Shirk, Executor of the Estate of Ellen Walker Shirk, deceased, against the Tax Collector of Upton County, the State Treasurer, the Comptroller, and the Attorney General, to recover inheritance taxes on the estate of Ellen *261Walker Shirk, exacted by the State under the provisions of Article 7144a, Vernon’s Annotated Civil Statutes. Trial was to the court without a jury upon an agreed statement of facts, and judgment was rendered against the plaintiff: An appeal was taken to the…