State v. Nagle

Citations

• 100 Kan. 495
• 164 P. 1073
• 1917 Kan. LEXIS 360

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Inheritance Tax Law — Effect of Repealing Statute. The repeal of the inheritance tax act of 1909 (Laws 1909, ch. 248; Gen. Stat. 1909, §§ 9265-9291) by chapter 380 of the Laws of 1913 did not relieve the executor of an estate nor the probate court of any unperformed duties imposed upon them by the act.</p> <p>2. Same — Laches—No Bar to Action by the State. Rule followed that no inaction, procrastination or delay on the part of public officers will prevent the state from recovering its due, nor bar the state’s right thereto.</p> <p>3. Inheritance Tax — Collection—Statute of Limitations. A statute requiring certain public officials within six months to commence proceedings to collect a sum of money due the state is a mere legislative direction to those officers; and it is not a statute of limitations in favor of the debtor, by the invocation of which he can defeat the state’s claim.</p> <p>4. Inheritance Tax — Discharge of Executor Without Payment — Error. Where the inheritance tax under the act of 1909 was not paid by an executor of an estate having ample funds with which to pay the tax, an order of a probate court approving his final account and discharging the executor before he had paid the tax is invalid, and should be set aside on motion of the state.</p> <p>5. Same — Earlier and Later Statutes — Construction. Rule followed that older statutes must be read in the light of later legislative enactments, and are subordinated thereto and must be harmonized therewith. Otherwise the older statutes must give way to the later enactments, and by implication are repealed thereby.</p>