In re Estate of Gordon

1. The first contention made on behalf of the treasurer in support of his application now before the court is that the statute of limitations does not bind the state with regard to the collection of the collateral inheritance tax; and in support of this he cites several authorities, all of which have been carefully examined and considered by the court.

The language of the statute upon which reliance is placed to obviate or avoid this defense is as follows: “All administrators, executors and trustees shall be liable for any and all such taxes until the same shall have been paid as hereinafter directed.”

The Political Code (section 3716) contains the following language: “Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all property of the delinquent; the judgment is not satisfied nor the lien *141 removed until the taxes are paid or the property sold for the payment thereof.”

The language of the provision last above quoted is at least as strong as that above quoted from the statute under consideration; yet it has been distinctly held that it has not the effect of suspending…