Rotan v. . State

The sum paid by claimants as executors of George W. Elkins, deceased, and received by the State of' North Carolina, as admitted in the pleadings herein, was assessed and collected by the State Tax Commission as an inheritance tax or transfer tax due by said executors to the State of North Carolina, by virtue of the provisions of C. S., 7776. This sum was paid and collected on 2 December, 1920. In Trust Co. v. Doughton, 187 N. C., 263, decided at Spring Term, 1924, this Court held that said statute was valid, and that by virtue of its provisions the tax collected from the plaintiff in that…