In Re Estate of Barker

We granted the People’s petition for leave to appeal from a judgment of the appellate court (24 Ill. App. 3d 959) holding certain provisions of the Illinois inheritance tax act (Ill. Rev. Stat. 1973, ch. 120, par. 385) to be unconstitutional. The issues presented were first raised by the appellate court in the course of oral argument.

The issues relate to section 11 of the Illinois inheritance tax act, which provides:

“It shall be the duty of the circuit judge designated and assigned for that purpose by the Chief Judge of the judicial circuit to ascertain whether any transfer of any property be…