Barkley v. South Carolina Tax Commission

The opinion of the Court was delivered by

Mr. ChiEE Justice Stabler.

This appeal, taken pursuant to the provisions of Section 2493 of the Code of 1932, is from an assessment by the South Carolina Tax Commission of an inheritance tax in respect to the estate of one Matthew B. Barkley, deceased.

The facts are not in dispute. Barkley, a resident of the City of Charleston, died on April 7, 1938, leaving of force his last will and testament. By this instrument, dated August 5, 1903, he gave to his wife, Mary Elizabeth Barkley, all of his property and named her as the sole executrix. She duly…