Bailey v. Henry

This suit was brought for the use of the State of Tennessee for the purpose of collecting from the defendant *3951635.75, claimed on behalf of the State as a collateral inheritance tax on certain land in Montgomery county, Tennessee, to which the State insists that the defendent acquired title under item 4 of the will of Patrick Henry, deceased, which item reads:

“4. I give to my nephew, Gustavos A. Henry, the plantation in Montgomery County, Tenn., which I bought from E. W. Barker and wife, which is known as part of the dower tract of Oloverlands.”

The statute on which the suit is based is…