City of Walla Walla v. State

Plaintiff brought this action to quiet title to a city lot, against the state’s claim of lien for inheritance taxes. The court entered a decree adjudging that the state had no lien upon, or interest in, the land. From such decree, the state has appealed.

The real estate involved herein was formerly owned by Mary F. Green, who died testate in 1911. Her estate and the interests of her devisees became chargeable with inheritance taxes. Through some error, the particular land in question was not included in the inventory of Mrs. Green’s estate, and, to the extent of such omission, no inheritance…