Constitutional law — Impairment of contracts — Due process — Taxation — Right of survivorship — Act of July 14, 1936, P. L. 44.
1. The Act of July 14, 1936, P. L. 44, which taxes the right of survivorship in certain property, does not violate Article I, section 10, of the federal Constitution, prohibiting the impairment of the obligation of a contract, nor the Fourteenth Amendment, which provides that no person shall be deprived of property without due process of law nor denied the equal protection of the laws. [307]
Constitutional law — Statutes — Title — Act of 1936.
2. The Act of 1936 is not in violation of Article III, section 3, of the state Constitution, which provides that no bill shall be passed containing more than one subject, which shall be clearly expressed in its title. [307]
Constitutional law — Taxation — Uniformity — Right of survivorship — Act of 1936.
3. The Act of 1936 does not violate Article IX, section 1, of the state Constitution, which provides that all taxes shall be uniform upon the same class of subjects. [307]
Taxation — Inheritance tax — Right of survivorship — Act of 1936.
4. Stone's Estate, 35 Pa. D. C. 615, cited. [307]
Argued November 27, 1939.
PER CURIAM, December 8, 1939:
The decree is affirmed on the opinion of the able President Judge of the court below.
See Stone's Estate, 35 Pa. D. C. 615.