States ex rel. Thomason v. Branham

This suit was brought by the comptroller against the executors and legatees of John T. Branham to recover an inheritance tax under chapter 46 of the Acts of 1919. Both *294sides were dissatisfied with the chancellor’s decree, and have appealed to this court.

John T. Branham died in Sumner county in July, 1919. By his will he distributed his estate among his grandnephews and grandnieces, sixty-three in number, each of these taking $400. The residue of his estate was given to his nephews and nieces, thirteen in number. It is agreed that the clear value of the estate was $53,359.38.

The chancellor…