In re Kemeys' Estate
New York Supreme Court
Appeal from surrogate’s court, New York county. ' On the report of the appraisers of the estate of Catharine T. Kemeys, deceased, an order of confirmation was entered, and the collateral inheritance tax assessed. Walter T. Kemeys appeals.
1Opinion of the CourtBarrett, J.
• The real question presented by this appeal is whether an act of the legislature which specifies that it shall take effect “immediately” so takes effect upon its passage by both houses, or upon its approval by the governor. The appellant’s contention is that, although it only became a law upon the governor’s approval, yet upon such approval it took effect, by legal relation, from the date of its passage; and he cites Latless v. Holmes, 4 Term R. 660, in support of this contention. In that case it was held, reaffirming *183the rule laid down in Panter's Case, 6 Brown, Parl. Cas. 486, that, "where…
2Cases cited4 opinions
- In re Arnett's EstateNew York Supreme Court · 1888
- In re Kissam's EstateNew York Surrogate's Court · 1888
- In re Ryan's EstateNew York Surrogate's Court · 1888
- Kissam v. PeopleNew York Surrogate's Court · 1888
3Cited by4 opinions
- Croveno v. . Atlantic Ave. R.R. Co.New York Court of Appeals · 1896
- In re Thomas' EstateNew York Surrogate's Court · 1893
- In re Wolfe's EstateNew York Surrogate's Court · 1891
- In re Estate of ProutNew York Supreme Court · 1889