Drew v. Tifft
Supreme Court of Minnesota
Petition in the district court for McLeod county for a writ of mandamus commanding M. C. Tifft, judge of the probate court of that county, to proceed with the distribution of the estate of George Drew, deceased, without requiring payment of the so-called inheritance or transfer tax provided for by Laws 1897, c. 293, and to make and enter the final decree requisite therefor. From an order, Cadwell, J., denying a motion for a peremptory writ, petitioner appealed.
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Petition in the district court for McLeod county for a writ of mandamus commanding M. C. Tifft, judge of the probate court of that county, to proceed with the distribution of the estate of George Drew, deceased, without requiring payment of the so-called inheritance or transfer tax provided for by Laws 1897, c. 293, and to make and enter the final decree requisite therefor. From an order, Cadwell, J., denying a motion for a peremptory writ, petitioner appealed. An inheritance or succession tax may be defined as an excise or duty upon the right of a person or corporation to receive property by…
1Opinion of the CourtStart, C. J.
This is an appeal by the plaintiff from the order of the district court of the county of McLeod denying his petition for a peremptory writ of mandamus requiring the probate court of that county *181to proceed with the distribution oí the estate of George Drew, deceased, without requiring the payment of an inheritance tax, as provided by Laws 1897, c. 293. The sole question for our decision is the constitutionality of such inheritance tax law.
We are relieved from any necessity of discussing the power of the legislature to enact a law taxing all inheritances, or the propriety of exercising suc-h…
2Cases cited10 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- State v. CassidySupreme Court of Minnesota · 1875
- Noonan v. City of StillwaterSupreme Court of Minnesota · 1885
- State ex rel. Davidson v. GormanSupreme Court of Minnesota · 1889
- City of Mankato v. FowlerSupreme Court of Minnesota · 1884
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- State ex rel. Oliver Iron Mining Co. v. City of ElySupreme Court of Minnesota · 1915
- State ex rel. Foot v. BazilleSupreme Court of Minnesota · 1905
- Sherman v. StateSouth Dakota Supreme Court · 1910
- In re Fox's EstateMichigan Supreme Court · 1908
- Winget v. HolmSupreme Court of Minnesota · 1932
10 more not listed; retrieve them via the Exa API.