In re the Estate of Wilmerding

The decedent, by his last will and testament, left various legacies to his brothers and sisters, and also a legacy of two hundred thousand dollars to his nephew, Henry W. Payne. Upon proceedings therefor in the superior court of the city and county of San Francisco, by virtue of the act commonly known as the act providing for a collateral inheritance tax, passed March 23, 1893 (Stats. 1893, p. 193), it was determined that the value of the legacy was one hundred and forty-eight thousand nine hundred and ninety-nine dollars and thirty-four cents, and thereupon the court made an order directing the executors to pay to the treasurer of the city and county the sum of seven thousand four hundred and forty-four dollars and ninety-six cents, as and for the tax upon this legacy. From this order the executors have appealed.

The act under which the order appealed from' was made is entitled “An act to establish a tax on collateral inheritances, bequests, and devises, to provide for its collection, and to direct the disposition of the proceeds.” Section 1 of the act declares: “After the passage of this act all property which shall pass by will, or by the intestate laws of this state, from any…