In Re Clarks Estate

Inheritance Taxes — Statutes and Statutory Construction — Constitutional Law — Nature of Tax — Descent and Distribution — Power of Legislature to Tax — When Right of State to Tax Vests — Statute Controlling — Facts Under Which Legislature Without Power to Remit Payment of Tax — Parent and Child — Adoption — Status of Child as to Inheritance Tax Due Where Adoption Proceedings not Completed at Death of Testator — Penalties and Interest for Failure to Pay Promptly. Inheritance Taxes — Statutes — Repeal — Effect of Saving Clause.