In re the Estate of Guiteras

Foley, S.

This is an appeal from the order fixing tax, made the 26th day of September, 1918, originally taken by the state *524comptroller and continued by his successor, the state tax commission. The ground of appeal is that the order fixing tax did not include a tax of five percentum under former section 221-b of the Tax Law on secured debts of the value of $49,296.84. The question to be decided is whether chapter 765 of the Laws of 1920, amending section 221 of the Tax Law, is valid and constitutional in so far as it directs the cancellation or refund of taxes previously assessed under section…