Shirk v. Simco

BAUGH, Justice.

This suit was brought under Art. 7057b, Vernon,’s Ann.Civ.St., by Joseph H. Shirk, executor of the estate of Ellen Walker Shirk, deceased, against the tax collector of Upton County, the State Treasurer, Comptroller, and Attorney General, hereafter referred to as the State, to recover $618.24 as overpayment of inheritance taxes on the estate of Ellen Walker Shirk, *705exacted by the State, under the provisions of Art. 7144a, V.A.C.S. Trial was to the. court without a jury, upon an agreed state of facts, and judgment., rendered against the plaintiff; hence this appeal. - The sole…