In Re Estate of Heck

This is an appeal from a decree that an inheritance tax of $3,886.20 is due the state upon succession of certain heirs to property of the estate of Mary J. Heck, deceased. The administrator does not question the finding of the trial court as to the value of the estate ($193,500.79) or the method in which the inheritance tax was computed, but asserts that the law, Sections 1191 and 1192, Or. L., purporting to authorize such tax, is unconstitutional in that it conflicts with Article I, Sections 20 and 32, and Article IX, Section 1 of the Constitution of Oregon. Appellant, in assignments of…