Magoun v. Illinois Trust & Savings Bank
Supreme Court of the United States
APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF ILLINOIS. This was. a bill in equity filed in' the Circuit Court of the United States in and for the Northern District of Illinois by Jessie Norton Torrence Magoun, a resident and citizen of New York, against the Trust Company, as executor of and' trustee under the last will and testament-of Joseph T. Tor-, rence, deceased, and the county treasurer of Cook County, Illinois, both residents and…
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APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF ILLINOIS. This was. a bill in equity filed in' the Circuit Court of the United States in and for the Northern District of Illinois by Jessie Norton Torrence Magoun, a resident and citizen of New York, against the Trust Company, as executor of and' trustee under the last will and testament-of Joseph T. Tor-, rence, deceased, and the county treasurer of Cook County, Illinois, both residents and citizens of- Illinois, to remove á cloud from the real estate devised by said decedent to the complainant, and to enjoin…
1Opinion of the CourtJustice McKenna
' Legacy arid inheritance taxes are • not' new in our laws. They have existed in Pennsylvania for over sixty years, and ■ have been, enacted in other States. They are not new in.the laws of other .countries. In State v. Alston, 94 Tennessee, 674, Judge Wilkes gave a short history of them as follows: “ Such taxes were recognized by the Roman law. Gibbon’s Decline and Fall of the Roman-Empire, voí. 1, pp.163-4. They were adopted in England in 1780, and have been much extended since that date. Dowell’s History of Taxation in England, 148 ; Acts 20 George III, c. 28; 45 George III, c. 28; 16 and…
2Cases cited21 opinions
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Hayes v. MissouriSupreme Court of the United States · 1887
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- County of Mobile v. KimballSupreme Court of the United States · 1881
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3Cited by510 opinions
- Home Building & Loan Assn. v. BlaisdellSupreme Court of the United States · 1934
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Knowlton v. MooreSupreme Court of the United States · 1900
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
505 more not listed; retrieve them via the Exa API.