Chamberlain v. Stecher

Citations

• 78 Ohio St. (N.S.) 271

Syllabus

<p>Legatee or devisee appointed executrix — Fails to comply with Section 2731-1, Revised Statutes — Inheritance tax law — Administrator de bonis non may be appointed — Although bond given by executrix — Lava of wills.</p> <p>1. Where, by a will executed in this state,, there passes to one not related to the testator, personalty and real estate situate in this state, and such legatee and devisee is appointed sole executrix, and after acceptance of the trust resigns without compliance with the duties enjoined by section 2731-1, Revised Statutes, and following, known as the collateral inheritance tax law, it becomes the duty of the probate court to appoint an administrator de bonis non with the will annexed to comply with the requirements of such statute and complete the settlement of such estate.</p> <p>2. The giving of bond by such executrix as residuary legatee is not a substitute for the presence of the legal representative to complete the settlement of the estate, and affords no ground for refusing to appoint an administrator de bonis non, nor for removal after such appointment.</p>