State ex rel. Shaw v. Bridgers
Supreme Court of North Carolina
Appeal by plaintiff from Allen, J., at January Term, 1912, of New HaNovee. Civil action beard on case agreed. Tbe action was instituted by tbe State on relation of tbe solicitor of tbe district, as provided by tbe statute, to ascertain .and collect amount due as tbe inheritance tax on the estate of Margaret Bridgers, deceased, who died on 29 August, 19 0Y, making disposition, by will, of considerable estate.
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Appeal by plaintiff from Allen, J., at January Term, 1912, of New HaNovee. Civil action beard on case agreed. Tbe action was instituted by tbe State on relation of tbe solicitor of tbe district, as provided by tbe statute, to ascertain .and collect amount due as tbe inheritance tax on the estate of Margaret Bridgers, deceased, who died on 29 August, 19 0Y, making disposition, by will, of considerable estate. Among other legacies was one of $3,500 to Bichard W. Hogue, the then rector of St. James Church. The income to be paid him for life and on his death to his wife, Elizabeth, for life, and…
1Opinion of the Court
HoKE, J.,
after stating the case: The statute of this State imposing a tax on inheritances, Laws 1911, eh. 46, secs. 6 to 21, inclusive, seems to be an exact reproduction of that of 1907, the law which prevailed at the time of the death of the testatrix. Should there be a difference which has escaped us, the law of 1907 will control as to the rate and amount of the tax, and the present statute as to the methods of appraisement and collection. Assuming that' the statutes are the same, and referring to that portion of the present law more directly relevant, section 6 of the act provides in part…
2Cases cited10 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Nunnemacher v. StateWisconsin Supreme Court · 1906
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- State v. PabstWisconsin Supreme Court · 1909
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3Cited by3 opinions
- In Re Inheritance Tax, Baugham's EstateSupreme Court of North Carolina · 1916
- Wachovia Bank & Trust Co. v. LambethSupreme Court of North Carolina · 1938
- Ingram v. JohnsonSupreme Court of North Carolina · 1963