98 A. 224 (Md. 1916), 10, Wingert v. State

Docket Nº:10.
Citation:98 A. 224, 129 Md. 28
Opinion Judge:BRISCOE, J.
Party Name:WINGERT et al. v. STATE.
Attorney:Harvey R. Spessard and H. F. Wingert, both of Hagerstown (Miller Wingert, of Hagerstown, on the brief), for appellants. Albert C. Ritchie, Atty. Gen., for the State.
Judge Panel:Argued before BOYD, C.J., and BRISCOE, BURKE, THOMAS, PATTISON, URNER, and CONSTABLE, JJ.
Case Date:June 22, 1916
Court:Court of Appeals of Maryland
 
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Page 224

98 A. 224 (Md. 1916)

129 Md. 28

WINGERT et al.

v.

STATE.

No. 10.

Court of Appeals of Maryland

June 22, 1916

Appeal from Orphans' Court, Washington County.

"To be officially reported."

Proceedings for the purpose of fixing and ascertaining the collateral inheritance tax to be charged against the real estate of P. Hager Wingert, deceased. From an order of the orphans' court of Washington county overruling certain objections and exceptions to the inventory and appraisement, Henry F. Wingert and others appeal. Affirmed.

Argued before BOYD, C.J., and BRISCOE, BURKE, THOMAS, PATTISON, URNER, and CONSTABLE, JJ.

Harvey R. Spessard and H. F. Wingert, both of Hagerstown (Miller Wingert, of Hagerstown, on the brief), for appellants. Albert C. Ritchie, Atty. Gen., for the State.

BRISCOE, J.

This is the third appeal in this case. The first will be found reported in Wingert v. State, 125 Md. 536, 94 A. 166, and the second in Wingert v. Albert et al., 127 Md. 80, 95 A. 1055. The appeal now before us is from an order of the orphans' court of Washington county, overruling certain objections and exceptions to the inventory and appraisement of the real estate of P. Hager Wingert, deceased, for the purpose of fixing and ascertaining the collateral inheritance tax to be charged, for the use of the state against the real estate, of the intestate, and which was returned to the orphans' court of that county. The exceptions are filed by the brothers and sisters of the deceased, his only heirs at law, and the objections to the valuation of the real estate are stated to be as follows: First. For that the inventory and appraisement of the real estate of P. Hager Wingert, deceased, as returned to the orphans' court of Washington county, is not a true and perfect inventory of the real estate of P. Hager Wingert, deceased. Second. For that the values placed upon the real estate of P. Hager Wingert, deceased, by the appraisers of the real estate of said deceased and returned to the orphans' court of Washington county, are not the true and correct values of the real estate of P. Hager Wingert, deceased, in that the appraisement shows that the whole of the properties owned by the Wingert heirs was appraised instead of the undivided one-seventh interest owned by the said P. Hager Wingert, deceased, during his lifetime. The orphans' court, after a hearing, overruled the...

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