State ex rel. McGill v. Gerhards

Citations

• 99 Kan. 462
• 162 P. 1149
• 1917 Kan. LEXIS 472

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Petition — Evidence—Demurrer. Rule followed that where a petition states a cause of action and the evidence adduced in support of it covers every material allegation of the petition, a demurrer to the evidence can not be sustained.</p> <p>2. Taxation — Property Taken Under Will — Inheritance Tax. Where persons assume to take property by virtue of a will bequeathing it -to them, they are liable for the inheritance taxes imposed on the exercise of their right of succession under the will, and it is immaterial that they might have otherwise • established their right to the property through a contract or as cestuis que trust, following The State v. Mollier, 96 Kan. 514, 519, 152 Pac. 771.</p> <p>3. Statute of Limitation — Does Not Bun Agahist State. The familiar rule followed that the statute of limitations does not run against the state.</p>