¶1This is a claim for refund of certain, inheritance taxes assessed by the County Judge of Cook County, Illinois, in the estate of Mary N. Clapp, deceased.
¶2At the death of said deceased, she left surviving, her husband, the claimant, Eben P. Clapp, who took out letters of administration, and one child, Matthew M. Clapp, a minor son, as her only child, and only heirs at law her surviving. Claimant was also appointed guardian of said Matthew M. Clapp.
¶3The claim is based upon an order of the County Court of Cook County upon an appeal from the order of the County Judge aforesaid, reducing the assessment so erroneously made by the County Judge.
¶4The appeal was taken in due time, and the evidence and facts submitted in the case and admitted by the State, and are as follows:
¶5Mary S". Clapp> decedent, died March 31st, 1920, Inheritance Tax assessed by County Judge of Cook County, September 30th, 1920, less 5% discount. Order entered by Court on appeal May 4th, 1921.
¶6Eben P. Clapp:
¶7Amount assessed by County Judge............ $66,046.27
¶8Amount paid under said assessment......... $62,743.95
¶9Amount assessed by County Court on appeal.. $63,953.49
¶10Amount due under order on appeal..,......... $60,755.82
¶11Befund due Eben P. Clapp, individually..................$ 1,988.13
¶12Matthew H. Clapp, minor:
¶13Amount assessed by County Judge.........$150,492.55
¶14Amount paid under said order............. . $142,967.92
¶15Amount fixed by County Court on appeal.. .$146,306.97
¶16Amount due under said order................. $138,991.62
¶17Befund due Eben P. Clapp, guardian of Matthew M. Clapp,
¶18minor ................................................$ 3,976.30
¶19The Court under above facts, accordingly award to Eben P. Clapp, individually, $1,988.13; and to Eben P. Clapp, guardian of Matthew IST. Clapp, minor, $3,976.30.