Show inheritance T m A X OF HAWLEY ESTATE appraisement ament of alx upheld by district judge henry N kincs at a session ot the district court held on oil the ath dinst to determine the objections of frances B hawley widow of asa it II hawley deceased to the appraisement made bythe state inheritance tax appraisers judge hayes haves upheld the appraisement heretofore made by said appraisers as to the valuation t the lie estate of asa it hawley deceased for the purpose of computing c the amount of inheritance tax which the estate should pay to the state of utah frances E hawley the administratrix ot said estate returned 1 nto into the district court of sevier county in an inventory and appraisement of said estate which appraisement was made by the estate appraisers fixing tho the total value of the same sam at 35 thereafter the inheritance tax appraisers filed with the court their appraisement of tale the same fixing thu the value at the difference of upwards of 3 arising through a claim made by frances E hawley surviving widow that the following property which was excluded by the estate appraisers but included by the inheritance tax appraisers to wit 22 shares of tho the capital stock of the james ina M peterson bank valued at 3 head of work horses valued at 1 3 12 head of 0 range horses v valued at GOO OO 22 head of blooded hereford Here foid cattle valued at and head of range cattle valued at belonged to her individually aud and not to the estate by leason of a transfer of said bank stock and a bill of sale of said animals having been made in her favor by asa R Ha hawley ileiN a short imo birno prior to his bis death for tho the con of love and affection but without money consideration tho the statute of the state of utah bearing upon apol the point involved in this decision provides that any property which passes by 1 deed grant bargain sale or gift made in contemplation temp lation of death of the grantor vendor or donor shall be subjected to the inheritance tax ta fixed by law the same as if such property had passed by will or by succession un bertho intestate laws of the state after considering the law and tho the evidence of the case the cobit hold that both the bill of sale ot of the animals and tho transfer of the bank stock bete invalid as to the operation ot the inheritance tax law and that the inheritance tax ta should attach to said property just the same as it if the bill of sale of the cattle and the transfer of the bank stock had not been made for the reason that the court considered such transfers as having been made by decedent during his lifetime in ili contemplation of death as that term is construed by the weight of authority in ili such cases should tiie the ruling of the district court stand in this matter after 22 is deducted from the value of said estate by reason of the widows one third interest in ili the real estate taxes due at death of decedent funeral expenses court costs commission of administratrix plus the 10 provided by law it will leave subject to the inheritance tax tan which is fixed by law at tareo per cent upon the first thereof and at five per cent upon all in ili excess thereof thus making tho the amount of 0 inheritance tax to be paid in ill this estate |