Commonwealth v. Wood

Opinion of the Court bt

Judge Tilford

Reversing.

WitMn eighteen months following the death of Charles A. Wood, the executrix of his will filed with the State Tax Commission an inheritance tax report showing the items composing his estate and the valuations placed by her thereon. Accompanying the report was the check of the executrix for $155.60, the tax due, calculated upon the valuations given. The check was payable to the State Treasurer and recited that it was in full payment of the tax. The report and check were received by the Tax Corn-mission on September 18, 1934, and two days later the…