63 Ind. App. 151 | Ind. Ct. App. | 1916
Appellant appeals from a judgment rendered in the matter of the rehearing and redetermination of the inheritance tax in the estate of William L. Higgins, deceased.
After the filing of the transcript in this court and before the filing of appellant’s brief,- appellees, other than Charles Latham, whose death is suggested, have filed a. motion to dismiss the appeal for each of the following reasons: “1. No right of appeal is by law provided from the judgment of the Probate Court of Marion County, Indiana, set forth in the transcript of the record in the above entitled cause, and no appeal from any such judgment of the Probate Court of Marion County, Indiana, is permitted by law. 2. No bond was filed with the clerk of Marion County, Indiana, or with the clerk of the Probate Court of Marion County, Indiana, as provided by law, as a condition upon which an appeal may be had from a judgment such as is disclosed in the said transcript of record, it being a judgment growing out of a matter connected with a decedent’s estate. 3. No appeal bond was filed with any officer or person in connection with the said attempted appeal within thirty days after the decision complained of was made. 4. No transcript was filed in the office of the clerk of this court within ninety days after the filing of an appeal bond with any offi
Appellees, while contending that no right of appeal is created by §2977, supra, also contend that the act contains language which practically forbids an appeal. The language referred to is found in §15, clause 3, of such act (§10143o Burns 1914), and is as follows: “The auditor of state, county treasurer, or any person dissatisfied with
The motion to dismiss the appeal is overruled.
Note.—Reported in 114 N. E. 225. Statutes abridging right of appeal, constitutionality, 5 Ann. Cas. 860; Ann. Cas. 1912B 274. Inheritance tax statutes, construction, Ann. Cas. 1915C 322. See under (1) 2 Cyc 517; 3 C. J. 616; (2) 37 Cyc 1583.