The appellants first contend that’ since the widow of Fred Grotenrath is still living and no distribution of the estate may presently be made, the petition for construction was prematurely made, and therefore the court should have declined to construe the will.
The question to which the petition for construction of the will gave rise is whether the estate, subject to the life estate of the widow and the bequests to the two daughters, vested in the four sons, share and share alike, upon the death of Fred Grotenrath. If it did so vest, then a one-fourth share thereof is now subject to an inheritance tax based upon the present value of such vested remainder. Sec. 72.15 (4), (5). It is presently important to the' estate of Edward W. Grotenrath that that question be" decided, to the end that any inheritance tax due from the estate may be determined and paid without unnecessary penalty. We hold that the petition was not prematurely made.
The appellants next contend that no interest in the estate vested in the four sons, of which Edward Grotenrath was one, at the time of the death of Fred Grotenrath, and that no interest in said-estate will vest in them prior to the death of his widow. In construing wills, all rules of construction yield to the cardinal rule that the language of a will should be so construed as to give effect to the intention of the testator, if that intention may be ascertained from the language of the will itself, considered in the light of the surrounding circumstances. Will of Fouks,
“Estates legal and equitable given by will should always be regarded as vesting immediately, unless the testator has by very clear words manifested an intention that they should be contingent upon a future event; and where the time of payment or distribution is merely postponed for the convenience of the fund or property, or to let in others, the vesting will not be deferred until that period [has expired].”
Another well-established rule often invoked in aid of construction of a will is that where there is a devise to one person in fee and in case of his death without issue, to another or to others, the death referred to is a death occurring during the lifetime of the testator, unless there is in the will language which gives fair, clear, and reasonable ground for saying that the testator had a different intention. Lovass v. Olson,
The appellants earnestly contend that this controversy is ruled in their favor by Hohnbach v. Hohnbach,
It is our opinion that the county court correctly construed the will and correctly held that the will of Fred Grotenrath gave to his son Edward W. Grotenrath a one-fourth interest in and to the remainder of the estate, which interest vested upon the death of the testator, subject of course to the life estate of the widow and the payment of the specific bequests to the daughters.
By the Court. — Judgment affirmed.
