188 Wis. 180 | Wis. | 1925
The question presented is one of law, namely: whether the inheritance tax imposed by sec. 72.01, Stats., applies in this case. The answer to that question is, in part at least, dependent upon the question of whether or not estates by the entirety exist under our law.
In Wallace v. St. John, 119 Wis, 585, 97 N. W. 197, decided November 17, 1903, where the whole subject matter is thoroughly reviewed, it was held- that estates by the entirety could not be created under our law since the enactnqent of the Revised Statutes of 1878, for the reasons there given. No useful purpose will be served by rediscussing the matter at this time. In other jurisdictions a different conclusion has been reached. Bertles v. Nunan, 92 N. Y. 152; Diver v. Diver, 56 Pa. St. 106; Fisher v. Provin, 25 Mich. 347.
It is argued here that because the conveyance in question created an estate by the entirety subsequent to the enactment
It seems' too plain for argument thatt, the deceased and Charles Ray being joint tenants, the title to- her interest in the estate w-a-s devolved'upon him by the death of his wife and is therefore liable to taxation under the provisions of sec. 72.01,-S.tats. They were such joint tenants at the time sec. 72.01 wás-énacted. That statute is not retroactive but prospective, and' impairs no constitutional right of the defendant either únder the constitution of this state or of the United States. ' •
By the Court. — Order reversed.