State v. Jones , 290 S.W. 244 ( 1926 )

On Motion for Rehearing.

The amount which we held that the appellant was entitled to recover in the original opinion, and for which judgment was rendered in this court, was erroneous. The value of the property which the deceased undertook to devise to Florence Jones, as ascertained by the court and approved by the comptroller, was $172,278. One-half of this amount, or $86,139, passed to her under the will; $25,000 of this sum was exempt from, taxation under the statutes, leaving a balance of $61,139, upon which the tax due the state would be the sum of $972.72.

Appellees’ contention, in their motion for rehearing that the amount be allowed appel-, lant to recover in the original opinion is excessive, is granted.

The former judgment of this court is therefore set aside, and the judgment of the district court is reversed and here rendered that appellant, the state of Texas, have and recover of and from the appellees the sum. of $972.72, together with interest thereon, from this date as provided in article 7134 of the Revised Civil Statutes of 1925, with a, foreclosure of its lien to 'secure the payment thereof on the property passing to appellee-Florence Jones under the will.

The respective motions of appellee and appellant for rehearing are in all other things, overruled.