In re Estate of Graves

This is an appeal from a judgment of the county court of Cook county holding that a gift of $30,000 by the will of Henry Graves, deceased, to. the board of South Park Commissioners of the city of Chicago for the erection of a drinking fountain or drinking basin for horses, and in connection therewith a bronze statue of a horse named “Ike Cook,” was not subject to taxation under the Inheritance Tax law.

The gift is made by the fourth clause of the will of the testator, which reads as follows:. “Fourth—It is my will and I hereby direct my executors to obtain from the board of South Park…