Simmons v. South Carolina Tax Commission

The opinion of the Court was delivered by

Mr. Justice Cothran.

This is an appeal from an inheritance tax assessment by the South Carolina Tax Commission against the legatees and devisees of the late Benjamin I. Simmons, who died in September, 1922, testate.

The questions involved are: (1) Should a deduction of the amount paid to the Government of the United States as a Federal estate tax be allowed? (2) Should a deduction of the amount paid by the executors for the salary of a bookkeeper be allowed? (3) Should the tax levied be 2 per cent, under Section 2, or 1 per cent, under Section 1 ?

The Tax…