Assessment of Collateral Inheritance Tax v. Estate of Quirk
Supreme Court of Missouri
Appeal* from Nodaway Circuit Court. — Hon. William G. Ellison, Judge. (1) A fundamental principle of statutory construction is that the real intention of the Legislature must prevail. Black on Interpretation of Laws (2 Ed.), p. 180; Verdin v. St. Louis, 131 Mo. 26; Church of Holy Trinity v. U. S., 143 U. S. 457; Perry y.
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Appeal* from Nodaway Circuit Court. — Hon. William G. Ellison, Judge. (1) A fundamental principle of statutory construction is that the real intention of the Legislature must prevail. Black on Interpretation of Laws (2 Ed.), p. 180; Verdin v. St. Louis, 131 Mo. 26; Church of Holy Trinity v. U. S., 143 U. S. 457; Perry y. Straw-bridge, 209 Mjo. 621; Decker v. Diemer, 229 Mo. 296; State ex rel. v. Walker, 240 Mo. 708. (2) In the construction of a statute the real intention of the Legislature is ascertained by the light of the common law and with reference to its cognate or allied principles.…
1Opinion of the CourtGraves, J.
This action arose in the probate court of Nodaway county, and is one wherein it is sought to collect certain collateral inheritance taxes from the estate of James Quirk, deceased. The casé. *427involves the construction of the exemption clause of section 299 of article 16 of chapter 1, Revised Statutes 1899. The case in both the probate and the circuit court of Nodaway county was tried upon the following agreed statement of facts:
“AGREED STATEMENT OF FACTS.
“It is agreed by and between the parties hereto that the facts in the above cause are as follows:
“That James Quirk prior to and at the time of…
2Cases cited3 opinions
- Perry v. StrawbridgeSupreme Court of Missouri · 1908
- Verdin v. City of St. LouisSupreme Court of Missouri · 1895
- Decker v. DiemerSupreme Court of Missouri · 1910
3Cited by14 opinions
- Morgan v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of Kansas · 1924
- Hunt v. StateIndiana Supreme Court · 1924
- In Re McIntire's EstateWashington Supreme Court · 1934
- The People v. O'donnell.Illinois Supreme Court · 1927
- Estate of Thompson v. W. G. Coyle & Co.Supreme Court of Missouri · 1936
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