Cory

This is an appeal from an order fixing inheritance tax.

The referee and trial court applied the law in effect before Propositions 5 and 6, which have the effect of repealing the gift and inheritance tax, were passed at the June 8, 1982 statewide election.

*735 The decedent died on March 13, 1982. If the retroactivity provision of Proposition 5 had been applied, the tax would have been $6,171. Instead, under prior law, the court fixed it at $20,732.

The issues presented by this appeal concern the construction and constitutionality of Propositions 5 and 6.

Appellant maintains that: 1) Propositions 5 and 6 can be fully harmonized, and the retroactivity provision of Proposition 5 can be given effect; 2) Proposition 5, insofar as it applies to deaths which occurred prior to its enactment, does *736 not violate the constitutional prohibition against gifts of public moneys (Cal. Const., art. XVI, § 6); and 3) these two initiative statutes do not circumvent the constitutional prohibition against referenda on tax levies.

Respondent urges that: 1) the retroactivity provision of Proposition 5 is in irreconcilable conflict with Proposition 6, which, because it received more…