132 Minn. 104 | Minn. | 1916
Writ of certiorari to review the order of the probate court of Hennepin county fixing the inheritance tax upon the estate of John C. Oswald, deceased. The decedent died testate on June 13, 1905. The estate was here before on a tax inheritance proceeding and reference to it may be had for facts not thought necessary to be stated in detail here. State v. Probate Court of Hennepin County, 101 Minn. 485, 112 N. W. 878.
Decedent left three daughters. Specific bequests of $5,000 annually for a period of ten years were given to each and an additional bequest
Tinder Laws 1905, p. 427, c. 288, prior to the amendments made by Laws 1911, p. 274, c. 209, a tax upon an inheritance was computed upon the value at the time of the decedent’s death of the right to receive the amount actually paid at the date of its payment; and it became due when the beneficiary entered into the possession and enjoyment of any portion of the inheritance exceeding the statutory exemption., State v. Probate Court of Hennepin County, 112 Minn. 279, 128 N. TV. 18; State v. Probate Court of Hennepin County, 100 Minn. 192, 110 N. TV. 865.
The court adopted the correct basis of computation. It is of course understood that we are not stating the basis of computation of an inheritance tax governed by the amendments of 1911.
Order affirmed.