In re the Assessment of Stamp Duty on Deeds to Robert Love Estate, Ltd.

OPINION OF THE COURT BY

WILDER, J.

This is an appeal from a decision of the Treasurer assessing stamp duty on three conveyances to Robert Love Estate, Limited.

*155The grantors in the first deed are Alice Love Hoogs, William A. Love, James Ii. Love, Lily Love Cooke, Walter C. Love and Stella Love Patterson, the heirs of Robert Love, deceased, the consideration being “one dollar and the delivery of an equal portion of the shares of the Robert Love Estate, Limited.” The Robert Love Estate, Limited, was incorporated to take over the property and conduct the business of Robert Love, deceased,…