Hewlings v. State
California Supreme Court
APPEAL from an order of the Superior Court of Santa Clara County directing payment of a collateral inheritance, tax. M. H. Hyland, Judge. The facts are stated in the opinion of the court.
1Opinion of the CourtShaw, J.
Elizabeth Hewlett Martin, a resident of this: state, died in the county of Santa Clara on January 2, 1905, leaving a valuable estate. By the terms of her will, which was-duly probated, she bequeathed to each of the appellants a sum of money greater than five hundred dollars, amounting-in the aggregate to $38,415.21. None of the appellants was related to the deceased in a degree nearer than that of brother, and, hence, the legacy came within the terms of the act of 1903 (Stats. 1903, p. 268), amending section 1 of the act imposing a tax on inheritance devises and legacies. Section 27 of an act…
2Cases cited7 opinions
- Bear Lake & River Water Works & Irrigation Co. v. GarlandSupreme Court of the United States · 1896
- Estate of StanfordCalifornia Supreme Court · 1899
- Trippet v. StateCalifornia Supreme Court · 1906
- Anding v. LevyMississippi Supreme Court · 1879
- Howlett v. CheethamWashington Supreme Court · 1897
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3Cited by39 opinions
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