Supreme Court of Delaware February 6, 1931, Nos. 2, 3, and 4 (Wilmington Trust Co. v. Highfield)

Wolcott, Chancellor,

delivering the opinion of the court:

These cases present two questions: The first one is, whether or not, since May 6, 1929, the date of the enactment of the act found in 36 Delaware Laws, chapter 7, by which an important section of the inheritance tax provisions of the Delaware code was attempted to be amended, the inheritance tax law has been in effect, though not in form,