Pierce Butler

“ For the want of capacity the minors are not subject to the assessment. The shares, though in form transferred to their names on the books of the bank, actually continued to be and still are a part of the testator's estate. ”

“ Claiming under title 12, U.S.C. §§ 64 and 66 (12 USCA §§ 64, 66) , petitioner brought this suit in the common pleas court of Sumter county against the administratrix, the sons and daughter, the minors, and their guardian. He made no demand and asserted no claim against the executor. The complaint prayed judgment against the administratrix for $400 with interest and that the property taken under the will and held by the other defendants be subjected to the claim. ”