Minot v. Winthrop
Massachusetts Supreme Judicial Court
The first case is an appeal by Elisa C. Winthrop, Julia G. Irving, the Congregational Church and the St. John’s Episcopal Church of Canandaigua in the State of New York, from a decree of the Probate Court for the County of Norfolk upon the constitutionality of St. 1891, c. 425, and its application to certain legacies given the appellants by the will of Cornelia A. G. Winthrop. Hearing before Lathrop, J., who reported the case for the consideration of the full court.
Read the full summary
The first case is an appeal by Elisa C. Winthrop, Julia G. Irving, the Congregational Church and the St. John’s Episcopal Church of Canandaigua in the State of New York, from a decree of the Probate Court for the County of Norfolk upon the constitutionality of St. 1891, c. 425, and its application to certain legacies given the appellants by the will of Cornelia A. G. Winthrop. Hearing before Lathrop, J., who reported the case for the consideration of the full court. The facts appear in the opinion. The second case is an action of contract against the executor of the will of Elizabeth B.…
1Opinion of the CourtField, C. J.
These cases make it necessary for us to determine the constitutionality of St. 1891, c. 425. The objections urged against this statute are that the right of succession to property on the death of the owner is a necessary incident of property which is protected by the Constitution of Massachusetts ; that a tax upon such succession is in effect a tax upon the property, and is subject to the limitations put upon a tax upon estates by the Constitution ; that if such a tax is not a tax upon property, but an excise upon the right of succession, this right cannot be considered as “ goods, wares,…
2Cases cited21 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Alexandrine Mager v. Felix GrimaSupreme Court of the United States · 1850
- Matter of Estate of PrimeNew York Court of Appeals · 1893
- Scholey v. RewSupreme Court of the United States · 1875
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
16 more not listed; retrieve them via the Exa API.
3Cited by106 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Plummer v. ColerSupreme Court of the United States · 1900
101 more not listed; retrieve them via the Exa API.