156 Ga. 601 | Ga. | 1923
(After stating the foregoing facts.)
Where a father by deeds conveys to his children his lands, reserving to himself the full use and control of the same for and
It is insisted that the estate of the testator was appraised for the purpose of collecting this tax, and the tax paid, and that for this reason it can not be again appraised and an additional inheritance tax imposed and collected. If all of the property of the testator subject to this tax had been appraised and the tax paid, that would have been the end of the matter, unless changed upon review or appeal as provided by the act of Aug. 15, 1921 (Acts 1921, p. 203). But it appears from the allegations of the plaintiffs’ petition that only the personal estate of the deceased was apr praised, and that the only tax paid was that due on such personalty. The lands of testator conveyed by these deeds were not appraised, and the inheritance tax due upon them was not paid. The inheritance-tax law contemplates the assessment of all the property of the decedent subject to that tax. The omission to assess these lands and to collect the inheritance tax on their assessed value by the proper officers of the county does not relieve the taxpayer from such tax. No such easy method of paying taxes has yet been promulgated by law. Ga. R. &c. Co. v. Wright, 124 Ga. 596 (53 S. E. 251); Douglas v. McCurdy, 154 Ga. 814 (115 S. E. 658).
The chancellor did not err in dismissing the petition on demurrer and in declining to grant a temporary injunction.
Judgment affirmed.