In Re Turner's Estate

Maurice Turner died testate, a resident of Kittitas county, Washington, on June 14, 1920, leaving an estate consisting of separate and community property, subject to probate in that county, appraised at $21,826.90. The fourth paragraph of the will bequeaths a life estate to the wife and a vested remainder to decedent's lawful heirs, who are nieces and nephews.

The inheritance tax on the date of decedent's death was due and payable under Rem. Rev. Stat., § 11205 [P.C. § 7056]. The executrix proceeded under that section, gave notice to the state inheritance tax and escheat division, which…