Mitchell v. Bowers

The single issue which is dispositive of this ■appeal is whether a succession, or the passing of property, by devise or bequest to an institution, purportedly for public charity only, not in existence at the time of the testator’s death, may, under any circumstances, be exempted from the Ohio succession tax by virtue of Section 5731.09, Revised Code, where no geographical limitation upon the area in which the charity is to be carried on is set out in the will.

Section 5731.09, Revised Code, provides in part as follows:

“The succession to any property passing to or for the use of .the .state, or…