State v. Bacher

Citations

• 6 Cal. App. 744

Syllabus

<p>Estates or Deceased Persons—Collateral Inheritance Tax—Vested Eight at Death—Eépeal of Law—Eight Unaffected.—The right to a collateral inheritance tax under the act of March 23, 1893, which became vested at the death of a deceased person, could not be surrendered by a subsequent legislative act, and is unaffected by the repeal of that act by the statute of 1905, and the estate cannot be distributed to the heirs without payment of the vested tax, which must appear in the final account of the administrator.</p>