In Re Estate of Woodard

THE COURT.—This

is an appeal by George F. Schwartz, as county treasurer of the county of San Diego, from two orders of the superior court, one settling the final account of the administrator with the will annexed of the estate of deceased, and the other decreeing final distribution. No brief on behalf of respondent has been filed. Under the will of deceased, his brother was entitled to the whole estate, and the sole question presented by counsel for the appellant is, to what act of the legislature must we look to determine the amount of collateral inheritance tax to be paid by those succeeding…