Becker

Petition for writ of mandate to compel defendant to countersign receipt for inheritance tax.

The facts appearing by the petition are as follows: Charles H. Becker, plaintiff’s testate, died in April, 1906, naming plaintiff as executrix of his will; all his property was community property, and plaintiff was named as sole devisee; she was duly appointed, and is now, the acting executrix of said will; the final account of the executrix was filed on August 13, 1907, and was settled and allowed on September 10, 1907, and “the total amount of said estate which came into the hand of said executrix as per said final account is the sum of $63,402.74,” and on August 13, 1907, she filed a petition for distribution of the estate. This petition came on to be heard on October 7, 1907, and on that day the court made and entered its order reciting, among other things, that in her said petition for distribution the executrix “asked the court to fix the amount of inheritance tax due from those entitled to distribution of said estate,” and that the amount ■of said estate coming into the hands of the. executrix was as above stated. The court, at the hearing and by its order, made on October 7, 1907,…