195 P. 1033 | Mont. | 1921
delivered the opinion of the court.
This is an appeal from decree allowing final account of Nellie Eisenhauer, executrix of the estate of John B. Sattes, deceased. Objections to the final account were filed, which objections were directed to an item of $358.52, paid to the state of Montana for inheritance tax. It is the contention of appellant that the tax was less than should have been assessed against the estate.
On the twenty-second day of November, 1917, the court made an order determining the inheritance' tax due from the estate at the sum of $358.52, and expressly directed th'e executrix “to collect the said tax, as provided by law, and pay said assessed amount of $358.52 to the proper officer, the treasurer of Silver Bow county, Montana, and to take duplicate receipts therefor, and return one of the same to this' court, with her report in that behalf as by law required.” No appeal .was taken from this order, but thereafter objections were filed to allowance of this item in the final account, and appeal was taken from the order allowing the final account. Respondent challenges the jurisdiction of this court to entertain this appeal, for the reason that the order fixing the inheri
If order fixing inheritance tax and directing its payment
The determination of inheritance tax and the power to direct its payment under the statutes of this state are vested in the district court. When the district court, in pursuance of such authority, has made an order determining the tax and directing its payment, such order is a final determination of the right of the state as to the amount of inheritance tax that it shall receive from the estate. It becomes the law of the case until modified, set aside or reversed. It is provided that after the executor or administrator has made payment of the tax to the proper authorities and has received a countersigned receipt therefor, such receipt “shall be a proper
The appeal in this case having been taken from the order allowing the final account, and not from the order fixing the inheritance tax and directing its payment, it is impossible for this court to review the correctness of the order of the district court in determining the amount of the tax.
The order allowing the account is affirmed.
Affirmed.