Shelton v. Campbell

This canse comes before us upon the record and an agreed statement of facts, and involves the question of the liability of the estate of Mrs. Mary J. Fur-man to an inheritance tax, the amount for which liable, and the date when it should have been paid.

The main feature, so far as appears from the record and agreed statement of facts, is, that Mrs. Furman died April 11, 1900, leaving an estate estimated at $150,000, consisting of both realty and personalty. She left no husband, father, mother or direct lineal descendant, and the debts are merely nominal in amount. She executed a will by which…