32 N.W.2d 349 | Wis. | 1948
In the matter of the estate of Peter J. Brust, deceased.
The petition of Wilke M. Zimmers was filed on July 7, 1947. It prayed, (1) for a finding that a tender of inheritance tax due in the above estate was timely; and (2) for an order that the estate be entitled to a discount of five per cent in accordance with sec.
"If such tax is paid within one year from the accruing thereof, a discount of five per cent shall be allowed and deducted therefrom. If such tax is not paid . . . interest shall be charged and collected thereon at the rate of ten per cent per annum from the time the tax accrued. . . . In computing time under this section, the day of death shall be excluded."
The order must be reversed. Sec.
Sec.
It is urged that sec. 370.01(24), Stats., is applicable. This section provides:
"The time within which an act is to be done as provided in any statute, when expressed in days, shall be computed by excluding the first day and including the last, except that if the last day be Sunday or a legal holiday the act may be done on the next secular day; and when any such time is expressed in hours the whole of Sunday and of any legal holiday, from midnight to midnight, shall be excluded." *531
This section was construed in the Williams Case to apply "only to cases when the time in the statute `is expressed in days.'" See also, Siebert v. Jacob Dudenhoefer Co.
The foregoing considerations require that the order be reversed. No useful purpose would be served by discussing the several cases cited by respondent as favorable to its position. They are all cases in which the time was limited in terms of days or hours and for reasons heretofore set forth have no applicability to sec.
By the Court. — Order reversed, and cause remanded with directions for further proceedings in accordance with this opinion.