Johnson v. Blackwelder

Section 15 of Chapter 879, Session Laws of 1959, known as the Intestate Succession Act, now codified as G.S. Chapter 29, provides: “This Act shall become effective July 1, 1960, and shall be applicable only to estates of persons dying on or after July 1, 1960.”

Intestate died June 18, 1962.

G.S. 29-13 provides: “All the estate of a person dying intestate shall descend and be distributed, subject to the payment of costs of administration and other lawful claims against the estate, and subject to the payment by the recipient of State inheritance taxes, as provided in this chapter.”

G.S. 29-14, in…