Highfield v. Delaware Trust Co.

Wolcott, Chancellor,

delivering the opinion of the court:

This is an action by the plaintiff below, plaintiff in error, to recover for the use of the State of Delaware inheritance taxes in the total amount of $37,396.17 and an estate tax in the amount of $35,106.19, claimed to be due respectively from the beneficiaries under the will of Annie Rogers du Pont and from the estate of the said Annie Rogers du Pont.

Judgment was entered by the court below in favor of the defendants for costs, and this writ of error is brought to review the action of the court below in so entering judgment for the…