People v. Harding

• Citation: 200 N.E. 341,362 Ill. 537
• Decision Date: 19 February 1936
• Docket Number: No. 23345.,23345.
• Parties: PEOPLE v. HARDING et al.
• Court: Supreme Court of Illinois

362 Ill. 537

200 N.E. 341

PEOPLE

v.HARDING et al.

No. 23345.

Supreme Court of Illinois.

Feb. 19, 1936.

Proceedings by the People against Addie Clark Harding and George F. Harding to collect inheritance tax and interest thereon on the estate of Abner Clark Harding, deceased. From a decree requiring George F. Harding to pay the entire tax, interest, and cost, he appeals.

Reversed and remanded.

Appeal from Cook County Court; Edmund K. Jarecki, Judge.

Arthur J. Murphy, of Chicago, for appellant.

Otto Kerner, Atty. Gen., and Michael F. Mulcahy and Ashley Greene, both of Chicago, for the People.

SHAW, Justice.

In February of 1935, the people, by the Attorney General, filed a petition in the county court of Cook county complaining of Addie Clark Harding and George F. Harding, the latter being the appellant herein, for the purpose of collecting inheritance tax and interest thereon on the estate of Abner Clark Harding, deceased. The petition alleged that the deceased died March 11, 1921, intestate, and that one Addie Church Harding was nominated and qualified as executrix; that inheritance taxes totaling $658.57 were assessed by the county judge of Cook county of February 9, 1922, and still, together with interest on the same, remain due and unpaid. It was alleged that these taxes were assessed against the following persons in the following sums: Addie Church Harding, widow, $458.83; George F. Harding, son, $99.87; and Addie Clark Harding, granddaughter, $99.87. It was further alleged that the widow, Addie Church Harding, died in 1924, and that thereafter appellant, George F. Harding (not the son, but a brother of the deceased), took over the management and control of her estate and the estate of Abner Clark Harding. The prayer of the petition was that Addie Clark Harding, the legatee, and George F. Harding, the appellant and brother of the deceased, be summoned to show cause why they should not pay the inheritance tax and interest pursuant to section 15 of the Inheritance Tax Act (Smith-Hurd Ann.St. c. 120, § 389). The court entered a decree requiring appellant, George F. Harding, to pay the entire tax, interest, and cost, from which decree this appeal is prayed.

The facts leading up to this decree are not disputed, and are substantially as follows: When Abner Clark Harding died, his brother, appellant, George F. Harding, owed him about $120,000 evidenced by promissory notes. Harding's will gave his wife a life estate in this property, with remainder to his son, George F. Harding, and his granddaughter, Addie Clark Harding. Upon the death of Abner Clark Harding, the widow presented the original notes to appellant, and he gave her new notes for the same debt. Thereafter, when the widow died, the notes given to her were surrendered, and new notes payable to the remaindermen were given. The one given to the son, George F. Harding, appears to have been paid off either in whole or in part, and that son, a resident of Texas, was not summoned or before the court on this proceeding. As to the granddaughter, Addie Clark Harding, it was admitted in court that appellant still owed...