•^Abraham's    Estate,  25   Montg.
13   (1908).
COLLATERAI,  INHERITANCE  TAX.  849

expired  at  the  time  of  the  passage  of  this  act,  then  within  six
months  after  the  passage  of  this  act,  notwithstanding  any  limi-
tation contained  in  any  previous  act  of  Assembly.^^

Tax  collected  on  account  of  a  specific  devise  of  lands  located
in  Kansas  may  be  refunded  by  the  state  treasurer  upon  presenta-
tion of  proper  proofs.^*

§  1011.  Refund  of  tax  where  heirs  are  discovered.
In  all  cases  where  a  collateral  inheritance  tax  has  heretofore
been  paid,  or  may  hereafter  be  paid,  to  the  register  of  wills  of
the  proper  county,  for  the  use  of  the  Commonwealth,  and  it  shall
afterwards  be  made  to  appear  in  the  proper  courts  that  the  estate
is  not  subject  to  a  collateral  inheritance  tax,  on  account  of  the
lineal  heirs  being  subsequently  discovered,  it  shall  be  lawful  for
the  state  treasurer  to  refund  and  pay  over  to  the  executor,  ad-
ministrator, or  person  or  persons  who  may  have  heretofore  paid,
or  may  hereafter  pay,  such  collateral  inheritance  tax  erroneously,
the  amount  of  such  tax  paid  into  the  treasury.^*

§  1112.  Befund  of  direct  inheritance  tax.  Whereas,  the
courts  of  this  Commonwealth  have  declared  the  direct  inheritance
tax  law  of  May  twelfth,  one  thousand  eight  hundred  and  ninety-
seven  unconstitutional ;

And  whereas,  a  number  of  administrators  and  executors  of  the
estates  of  decedents,  residents  of  the  Commonwealth,  paid  into
the  state  treasury  the  tax  imposed  by  said  act  of  Assembly,
therefore.
