Estate of Brust

The only issue in this case is one of law. Decedent died testate June 22, 1946, and proceedings to probate his will were commenced on July 1, 1946. On June 23, 1947, the sum of $3,770.01 was paid the county treasurer for inheritance tax upon an estimated basis. June 22, 1947, which was the last day of the year, fell upon Sunday and the question here is whether the ruling of the trial court that payment made on June 23d is effective to satisfy the statute and to preserve the discount is correct. This requires construction of sec. 72.06, Stats., which provides as follows:

“If such tax is paid…