Commonwealth v. Carter

For the reasons stated in my dissenting opinion in the *492case of Withers, et als, v. Jones’ Executrix, post p. 500, 102 S. E. 68, this day decided, I am constrained to dissent from the majority opinion above on the subject of the constitutionality of the statute. I concur, however, in the holding with regard to the deductions which should be made from the gross value of the estate and the exemptions to which the appellees are entitled.