In Re Estate of Bull

This is an appeal by the widow and sole legatee from an order or decree of the superior court requiring her to pay an inheritance tax of $2,062.07 on the net value of her deceased husband’s estate, amounting to $121,483.05. The following table shows how the. probate judge computed the amount of the tax:—

Exemption. Taxable Inheritance. Rate. Tax. 1st $25,000.........$10,000 $15,000.00 1 % $150.00 $25,000 to $50,000... 25,000.00 iy2% . 375.00 $50,000 to $100,000.. 50,000.00 2 % 1000.00 Excess over $100,000. 21,483.05 2y2% 537.07 $2062.07

The only item in this estimate excepted to is the first:…