Belser v. S. C. Tax Commission
This text of 112 S.E. 261 (Belser v. S. C. Tax Commission) is published on Counsel Stack Legal Research, covering Supreme Court of South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
This application for injunction in the original jurisdiction of this Court. The purpose is to secure a construction of the Inheritance Tax Act, passed at the last session of the General Assembly. The question is: Are estates in process of settlement, at the time of the .passage of the Act, liable for the tax? The answer is: Estates now in progress of settlement, where the deceased died before the passage of the Act, are not liable for the in *191 heritance tax. The only question is as to the construction of the Act. It is very clear that the Act is prospective.
It is the judgment of this Court that the petition be granted.
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Cite This Page — Counsel Stack
112 S.E. 261, 120 S.C. 182, 1922 S.C. LEXIS 78, Counsel Stack Legal Research, https://law.counselstack.com/opinion/belser-v-s-c-tax-commission-sc-1922.