Grant Estate

Opinion by

Mr. Chief Justice Horace Stern,

The decedent, Talmage D. Grant, died at 11:55 A.M. on December 21, 1951. On that same day the Governor signed the bill increasing the collateral inheritance tax of 10% established by the Act of June 20, 1919, P. L. 521, to 15% (Act of December 21, 1951, P. L. 1713). It was not disclosed, and apparently cannot be ascertained, at what hour of the day the bill was signed. It provided in Section 2 that “This act shall become effective immediately upon its final enactment.” The Commonwealth assessed the tax at the rate of 15% on the distributable assets of…