State v. Steele

This appeal involves the legality of the imposition of a collateral inheritance tax and presents two primary questions for decision:(1) Is a transfer of property based upon a valuable and adequate consideration, although within the literal language and strict classification of the collateral inheritance statute, within its intendment and therefore taxable?(2) Is one transferee or donee of a decedent liable for.the *722payment ol a collateral inheritance tax upon gifts to other transferees or donees?

Our statute (Section 1481-a, Code Supplement 1913) applies to every “deed, grant, sale, gift, or…