Brown v. Elder

The sole question for determination is whether the so-called inheritance tax law of this state is valid. It is said to contravene several provisions of our *528state and federal constitutions. As throwing light upon the object of this legislation, and as pertinent to some of the objections made to it, a brief reference to the history of the state’s financial condition and standing will be helpful.

By section 11 of article X of our constitution, as originally adopted, the minimum rate of taxation on property for state purposes was two, and the maximum rate six mills on each dollar of valuation,…