Hunt

This proceeding was instituted against Ulrica Garms in the superior court of Los Angeles County for the purpose of having it determined that a tax was due the state from her under our act establishing a tax on gifts, inheritances, transfers, etc. (Stats. 1911, p. 713), on account of a transfer of certain real- property to her by her husband, William Garms, having the amount of such tax fixed, and collection of such amount enforced. A demurrer to the petition was sustained, and petitioner refusing to amend, judgment was given that the proceeding be dismissed. We have here an appeal from such judgment.

The whole theory of the petition is that there was an effectual transfer by deed which was subject to a tax under our law. It is on the theory only of such a transfer, that the proceeding is based and any tax claimed. The material facts as to the transfer are substantially stated in the petition as follows: On April 12, 1905, William Garms was the owner of three small parcels of land in Los Angeles County. On that day he “executed a deed conveying to” said Ulrica Garms all of said property, “'and thereupon delivered said deed to one Mathilde Wicht in escrow, to be delivered to the…