273 Pa. 400 | Pa. | 1922
Opinion by
Edith Anne Oliver died July 28,1919; upon the settlement of her executor’s account, the Commonwealth claimed that, by virtue of the Act of June 20,1919, P. L. 521, it was entitled to be paid an inheritance tax, not only upon the assets appearing in the account but also upon the value of certain securities which it alleges testatrix had given to appellee on December 24, 1918, “in contemplation of death,” but before the legislature which passed the act had met for the first time. It was admitted that on the date when the gift was made, “all dominion, and right of possession to all that property was transferred, assigned and set over to the donee, and the decedent never collected, received or claimed any of the income” therefrom. The court below held the act to be prospective only, dismissed the claim, so far as related to the value of the securities referred to in the above admission, and the Commonwealth appeals.
The decree must be affirmed. The act provides “That a tax shall be, and is hereby, imposed upon the transfer of any property, real or personal, or of any interest therein or income therefrom, in trust or otherwise...... by deed, grant, bargain, sale, or gift, made in contemplation of the death of the grantor, vendor, or donor, or intended to take effect in possession or enjoyment at or after such death.” Neither these words, nor any other parts of the act, show an intention to impose the t'ax on any “transfer” which was fully accomplished prior to its passage; and hence the decree is correct, for the reason stated by the court below in its opinion, unless there is something in the statute which compels a different conclusion.
Recognizing this, the Commonwealth, in an attempted confession and avoidance, admits that the tax cannot be imposed on the donee, or on the gift, or on the right of
The decree of the court below is affirmed and the appeal is dismissed at the costs of appellant.