People v. Porter

This is an appeal by the People from the order of the county court of Warren county fixing the inheritance tax on the estate of J. Thatcher Porter, deceased. The principal question involved is whether the conveyance in the lifetime of the deceased of 200 acres of real estate to Alvin Porter, his son, is subject to an inheritance tax under the laws of the State.

J. Thatcher Porter died intestate on September 13,1917. At the time of his death he was seized and possessed of real estate and personalty, over and above indebtedness, amounting to about $97,000, on which the county court assessed an…