Estate of G. H. Mastick

Decision. No. 28339. Dept. No. 4.

In the Superior Court of the State of California,

In and for the County of Alameda.

In the matter of the Estate of George Mastick, also known as Geo. H. Mastick, also known as G. H. Mas-tick, deceased.

This matter comes before the court on objections to the report of the Collateral Inheritance Tax Appraiser; and upon an agreed statement of facts, the essential portions germane to this inquiry being as follows:

That on July 8, 1909, John S. Partridge conveyed to George H. Mastick and wife, as joint tenants with the right of survivorship, and to their heirs and assigns of the survivor of them, certain real property; that on March 6, 1912, George K. Frink and wife conveyed to the same «Tantees as joint tenants (as fully *41 as in the other deeds) certain real property; that the property in the Partridge deeds was community property of the grantees, and that the property in the Frink deed was acquired by Mastick and wife with community funds.

At the time of the death of Mastick there was no inheritance tax law taxing the right of survivorship of a joint tenant. In 1917 the inheritance tax act was amended as follows:

“Whenever property, real or…