Estate of Whartenby

Section 3752 of the Political Code says: “No decree of distribution must be made by the court until all the taxes due are paid.” Section 1669 of the Code of Civil Procedure says: “No decree of distribution must be made by the court until proof by affidavit or otherwise is made that all taxes upon personal property are paid. ’ ’

I have made but one construction of that since I have been in this probate department—that it is the duty of the court to see that all taxes that are due are paid. Of course the word “due” as in the code means something, because the taxes may be levied and not be yet payable; and it is not incumbent upon the court, as some think, to make a reservation of money for the payment of taxes that are not yet due. Section 3752, Political Code, was passed and took effect in March, 1880. Section 1669 of the Code of Civil Procedure took effect in April, a few days subsequently. Now, instead of reading those two sections together, and reconciling and construing them as if made simultaneously, some judges have *511 said that section 1669, Code of Civil Procedure, being a little later in time of enactment than section 3752, Political Code, repeals it by implication, and…