Greenville Methodist Church v. Bowers

The Greenville Methodist Church appeals, on questions of law, the action of the Probate Court in overruling its application to redetermine the succession tax on its legacy of $10,000 by exempting it from such tax under the provisions of Section 5731.09, Revised Code, as amended August 30, 1957 (127 Ohio Laws, 561), exempting the succession of property passing to or for the use of any established religious organization.

The question presented is .whether the tax had already accrued prior to the amendment of the statute so as to be unaffected thereby, or whether it had not yet accrued and had…