State v. Corbin

Citations

• 107 Wash. 424
• 181 P. 910

Syllabus

<p>Taxation (225-229) —Inheritance Taxes — Computation — Statutes. The inheritance tax law, Rem. Code, § 9182, and § 9183, as amended by Laws 1917, p. 196, making classifications which require the relationship of each legatee to be considered in order to determine the rate, was intended to tax the right to receive by inheritance as distinguished from a tax upon the property or the right to transmit it; hence each legacy must be considered as a separate entity and taxed as such at the statutory rate.</p>