Commonwealth v. Cambron's

Opinion of the Court by

Judge Hannah

Affirming.

The Inheritance Tax Act, in so far as applicable to this case, contains the following provisions:

“All property which shall pass by will * * * from any person * * * other than to, or for the use of his or her father, mother, husband, wife, lawful issue, the wife or widow of a son, or the husband of a daughter, or any child or children adopted as such on conformity with the laws of the Commonwealth of Kentucky, any lineal descendant of such decedent born in lawful wedlock, shall be and is subject to a tax of five dollars on every hundred dollars *• *…