Petition of Hanson.

MR. JUSTICE METCALF:

Ethel L. Hanson died intestate April 15, 1949. At the time of her death she was co-owner of certain real and personal property in Missoula county. This is an appeal by the state board of equalization from an order of the district court of the fourth judicial district, in and for Missoula county, holding that no inheritance tax is due upon the transfer of this real and personal property to the surviving husband.

The first disputed item is the tax due on two parcels of real property. One of these parcels consisted of lots 1 and 2 of block 6, South Missoula Addition to the…