People v. Elliff

The amount in controversy is small. The Attorney General says the principal reason for bringing the case here *82is to have determined for the guidance of the state officers the meaning of the word “sister” in section 2, clause H. of the Inheritance Tax Statute of 1921, (C. L. 1921, Sec. 7485), which reads: “When the beneficial interest in any property or income therefrom shall pass to * * * any brother or sister,” the rate of such tax shall be as prescribed in the section. The people contends that the word “sister,” as used in the statute, means sister of the full blood only, and not half…