In Re Cooper

The defendants Linn County and Frank F. Bates, as treasurer of said County, having first perfected their appeal, they are designated in the caption as appellant and cross-appellee, and the executor as appellee and cross-appellant. For convenience, they will be herein designated as plaintiff and defendants.

The action concerns the taxes on the moneys and credits in the estate of Robert W. Cooper, who died testate May 24, 1937. A.L. Augustine qualified as executor June 17, 1937. All of decedent's property was left to religious, educational, and charitable institutions, as follows: 1/20 to the…