Kelshaw

The petitioner Kelshaw, treasurer of the county of San Luis Obispo, applied to the Supreme Court for a writ of prohibition, to prevent further action in a contempt proceeding now pending in respondent court. An alternative writ issued, and the cause was transferred to this court. Although there is an answer on file the facts are not in dispute, and the questions at issue are those raised by demurrer to the petition.

In the matter of the estate of Halsey H. Carpenter, deceased, in the course of administration in respondent court, and after appraisement duly approved, by an order of date March 17, 1930, it was determined that the amount of inheritance taxes due to the state of California, for which the several heritable interests in the estate were liable, amounted to the sum of ,$23,449.27, and the payment of that sum (which had been made on March 10, 1930), to the treasurer of the county of San Luis Obispo, was approved. In August, 1932, the administratrix presented to the court her motion for an order directing the treasurer to refund a portion of said tax. In opposition to said motion, it was contended that the order fixing tax was a final judgment, and that the court had no…