Crenshaw v. Moore

William R. Moore died in Shelby county testate, and his widow, Mrs. Charlotte Blood Moore,, dissented from his will. Such proceedings were had in the county court of Shelby county that she was assigned a year’s support, to the value of $20,000, and dower of one-third of his real estate. The complainant brought this suit to collect from her an inheritance or succession tax on both her year’s support and dower, nnder the act of 1893 (Shannon’s Code, section 724), as amended by chapter 479 of the Acts of 1909.

The act of 1893 imposed a tax upon “all estates, real, personal, and mixed, of every…