Executors of Eury v. State

Citations

• 72 Ohio St. (N.S.) 448

Syllabus

<p>Inheritance tax act — of April 25, 1904 — Went into effect May 1, 1904 — Is not retroactive.</p> <p>The act passed and approved April 25,1904 (97 O. L., 398), entitled “An act to impose a tax upon the right to succeed to, or inherit, property,” is not retroactive, and applies only to such rights arising on a death occurring on or subsequently to that day.</p>