Humphreys v. State

Citations

• 70 Ohio St. (N.S.) 67

Syllabus

<p>Collateral inheritance tax — Section 2731-1, Revised Statutes — Appeal may be taken from probate court, when — Appeal bond — • Section 6408, Revised Statutes — Perfection of appeal — Sections 6411 and .5227, Revised Statutes — Incorporated boards and societies for public charity — Liable to collateral tax, when —Construction of statutes — Constitutional law.</p> <p>1. Where the probate court, in the settlement of the estate of a decedent, determines the liability of a devise, legacy, bequest or inheritance to pay a collateral inheritance tax, under the provisions of section 2731-1, Revised Statutes, appeal may be taken by either party to the controversy regarding the tax, from the judgment of the probate court, to the court of common pleas as authorized by section 2731-13, Revised Statutes; and where the state, or the prosecuting attorney in behalf of the state, takes the appeal, it may be done without giving an undertaking for such appeal, and without filing the written notice of an intention to appeal provided for in section 6408, Revised Statutes. The appeal may be perfected by either party according to the provisions of sections 6411 and 5227, Revised Statutes.</p> <p>2. Boards and societies and auxiliaries thereto, which are incorporated and organized under the laws of other states, for “purposes of purely public charity or other exclusively public purposes,” are not “institutions” of that class in this state within the meaning of the latter clause of section 2731-1, Revised Statutes; and where they are entitled to receive property within the jurisdiction of this state, by deed of gift, bequest or devise, such gift, bequest or devise is liable to a collateral inheritance tax as provided in said section, although some of the charitable work, operations and enterprises of the institutions so incorporated and organized are carried on within this state.</p> <p>3. The statute so construed is not obnoxious to the second section of our bill of rights, nor to the fo