People v. Forsyth

This appeal presents the question whether a widow’s award is subject to the inheritance tax. Henry H. Forsyth died leaving a will, whereby his estate, amounting to $432,239.57, passed to his widow. Her widow’s award, under the statute, was fixed at $15,000. The county court of Cook county assessed upon it an inheritance tax at the rate of two per cent, and the executors have appealed.

The inheritance tax is imposed by law upon all transfers of property by will or by the intestate laws of this State. In Billings v. People, 189 Ill. 472, it was said that the intestate laws are those laws of the…