In Re Gay's Estate

Section 1 of Act No. 188, Pub. Acts 1899, as amended (the Michigan inheritance tax law), being 1 Comp. Laws 1929, § 3672 (Stat. Ann. § 7.561), imposes a tax on the transfer of any property, real or personal, of the value of $100 or over to persons or corporations not exempt by law in this State from taxation on real or personal property, when the transfer is by will or intestate laws, et cetera. On an appeal from a judgment of the circuit court for the county of Kent we are asked to construe that part of section 2 of this act, being 1 Comp. Laws 1929, § 3673, as amended by Act No. 161, Pub.…