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<br /> convey any praperty in tru�t ar arh�rwise in contemplation o� d�ath or lnt�nded
<br /> to take e�fect i�n posses�fon ar enJoyment after de�th, ffir�3 neither the sucviving
<br /> husbac�d of the d�ce�►sed, nor �ny c�th�r pers4n, l�ecam� �ntitl�d to ar�y prespertY
<br /> in the State of Nebraska by rea�son caf tha death of the d�cees�d, except as abc�v�
<br /> fou�d.
<br /> The Coure therefore finds that one-ha�lf c�f the va�lue, i.e. , the mmaunt
<br /> of S72,O�Q.Q4 of all of the e►faresaid pregerty, de�cribed ebave, having orig��ally
<br /> l�elanged tt� th� said H. B. Heilig and h�vfng never been rec�eived or �cquired by
<br /> him fram the deceased for less th�n an adequ�te and full coc�sideration in mr�ney
<br />�, or property, sho�id be deduated, be€or� aotnputing Ehe tax, fram the tatal value
<br /> of the property r�ceived by him c�n account o# t#�e death af said de�ceased, leaving
<br /> a balance of S72,Ut30.0E3; that the further sun� Qf $36,000.Ot1, being the value of .
<br /> Lhe succesaion intere�t of the safd I-�. 8. r�eilig, as surviving spouse, ,ahouid be
<br /> deducted bsfore cflmputing the tax an Lhe value of th� Frpi��Y P�►asin9 ta him Qn
<br />� account of the death of said deceased, leaving a bal,a�r►ce of 536,000.00; fhaE the
<br /> said H. H. Heiiig, a� survivin� husb�nd, ie entitled ta a �tt�tutory e:aternptirs� of ,
<br />�� $10,U00.Q0� ther�sby lexving a balance �uhiect to tax af SZ6.00a.�€�. Th� Cc►urt
<br /> j therefore finds that the value o€ th� interest in prop�rty p�taa�ing to the aaid f�. B.
<br /> �eiii� on account of the deeth of the sa►id I�tta W. Heiliq, after deducting all
<br /> deductions and exemptions allawed by the la�ws of th� 3tatte ot N�braska is tt�e
<br /> sum of $26,DOO.dO end that an inharftance tax of S26�.OQ computed at the rate r�f
<br /> i� �noui� be a�se�sea to cn� sata x. 8. Heillq. The Cot�rt furth�r ficyds that no
<br /> estate tax is due srx3 owing to the 3tat� of Atebraaka on ac�ount of the death of
<br /> said dece�sed arni that upan payrnent of the tc�ta�l inhsritanc�s tax due mnd nw�in��
<br /> as found herein, by H. B. Heilf� the 11en #or all N�bra�ka inh�ritance tPuce�s ariaing
<br /> by reasan of the tr�ensfer af the abrnre described propesrty on ac�ount caf the death
<br /> af said deceaseci shall be extingusshed. T#�e �ourt further ftnds th�t 55.55`� of the
<br /> pmperty csn which inheritanae tax is dua w�s eub)ect �0 2�eing ltstgd and �►�sessed
<br /> for taxetion at the time o€ the death of th�s deceas�ad !n �I�11 Couruy, Nel�ta�kr�,
<br /> and that the balan�e af s�aid prvp�rty, i.e., 44.�5� wes a�uh)ect to being so listed
<br /> �nd as�essed in A�18ms County, Nebraska, a�d that therefore the Ccunt�Treaa�rer
<br /> of Hail Cc�uMy, Nebraska, �hould r�eeive the suc� of $144.93 Qf �aid int�eritanc�
<br /> ta�c, and th� County Tr��sucer of Ada�ms Caunty, Nebraska, shcauid receivs the
<br /> bala�nce af aaid taxes, i.e. , the ffium of 5125.57.
<br /> IT I3 TI3EREFORE CONSIDERED, C}RDERED, ADJ'UDGED AND I�ECREED:
<br /> That the propsrCy tra�n�ferrred on account a� the desth of R�rtta �. Heilig
<br /> be and hereby is va2u�d for Nebr�►�ka inh�rftance tax �surpoa�s �as ut►cwn above;
<br /> that �. B. Heilig is as�eased an i�erttance taac of S26t3.Ofl an all pi'o�Perty
<br /> pa�rsing to him a�ccount of the rleath t�f the aa�id Retta W. H�iliqs that no estaie
<br /> taac is due �nd o�rirtg to the S#ate s3f Nabraaka� an ecaount af the deatth af said d�-
<br /> ceased; that upan paymerrt t+f th� total fnherltaace tax due and t��v�ng, a�s fc�und
<br /> here#n, in th� a�raaunt of 526�.�0, the li�mn far a!1 Idebrask.a 1N�eritanc� t�.x�e ';
<br /> aucia�ing by re�scn of the trans�er of ths ab4v� des�ribed prcpsrty on accc�unt csf
<br /> th� d�ath of the said F�tta W. Fieiti�, deceaa+ed, �halk be +�xttnqtaishe8, th�t the
<br /> CEerk af the Cc>urt :shau2d be �and hereby !a directed to peY $144.4� c�f said �tnheri-
<br /> tance tax to#h� Caunty Treagurer of iiall Ceaunty. Na►brsska, ancl �he bt�la►nc� of
<br /> said ttut, the sum ut' $115.57, to the Cour►ty Treasurer of Ada�rr� CQunty, Nebr�ska: �
<br /> that �ach af tha fir�i#nQ� �' the Caurt mnde abow+e, a�►, by thie ceference, m�de a
<br /> part af this c�d�r �ust a+� thc�uqh fully atid sepe�rat+ely s�t t'cuth h�rein.
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<br /> SEAL.
<br /> HARRY C.HAVERLY
<br /> Col3tity 1�4a
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