Estate of Newton

I concur, but deem it advisable to spell out with particularity the reasons for my concurrence.

The Inheritance Tax Acts of this state plainly provide for *837the imposition of the tax in the present case. Section 2 of the Inheritance Tax Act of 1935 as amended in 1941, by which this appeal is governed, provides:

“A tax shall be and is hereby imposed upon the transfer of any property, real or personal, or of any interest therein or income therefrom, in trust or otherwise . . . said taxes to be upon'the market value of such property at the date of death of the decedent and at the rates hereinafter…