Monagas de Bravo v. Sancho Bonet

Mu. Justice De Jesús

delivered the opinion of the court.

Doña Estela Bianchi, widow of Monagas, died in Maya-giiez, on December 14, 3934, leaving as her sole and universal heir the plaintiff herein. For the purpose of the •inheritance tax, the plaintiff filed in the Treasury Department a notice containing an inventory of the property belonging to the estate, which included 175 shares of stock of the Mayagiiez Sugar Co. The plaintiff estimated the value of said shares at $70,000, or at the rate of $400 each, although ihe par value thereof was $1,000 per share. The Treasurer accepted the…