1ST N. BK. OF MEMPHIS v. State Tax Com.

Holmes, O'.

This is an appeal from a decree of the Chancery Court of Hinds County adjudging the appellee to be entitled to recover of the appellant an additional inheritance tax in the sum of $1,152.00, and interest thereon. There is no dispute about the facts. H. Dent Minor died on July 12, 1947. At the time of his death, and for a number of years prior thereto, he was a resident of Desoto County, Mississippi. He left a last will and testament wherein he made the following bequests:

To American Foundation for the Blind, Inc. . .$5,000.00

To University of Virginia ................10,000.00

To…