State Ex Rel. McCabe v. Clayton

This is an appeal from a decree denying the right of the 'State’s representatives do assess for inheritance taxes the value of the dower and homestead assigned to a widow. This is the sole question. The husband died before the passage of the Act of 1929, Chap. 29, Extra Session, which in terms includes dower and homestead within the tax. It is clear that no such provisions had been expressly made in the Act of 1919, Chap. 46, or our earlier acts.

It is well settled that the inheritance and succession tax is a privilege tax imposed on the right to acquire property by succession, not on - the…