Provident Hospital & Training School Ass'n v. People

This appeal is prosecuted to reverse an order of the county court of Stephenson county, made on April 28, 1902, confirming an order of the judge of that court assessing a legacy tax on the bequest to the appellant by the will of William S. Caldwell, deceased, under the provisions of the statute approved June 15, 1895. The regularity of said order or judgment is challenged on the single ground that the amended act of May 10, 1901, exempts said legacy from the tax.

There is no controversy as to the facts. Dr. William S. Caldwell resided at Freeport, in Stephenson county, where' he died June…