Schlesinger v. Wisconsin

Section 1087-1, Chapter 64ff, of the Wisconsin Statutes 1919, provides—

“A tax shall be and is hereby imposed upon any transfer of property, real, personal, or mixed ... to any person . . , within the State, in the following cases, except as hereinafter provided:

“(1) When the transfer is by will or by the intestate laws of this State from any person dying possessed of the property while a resident of the State.

“(2) When a transfer is by will or intestate law, of property within , the State or within its jurisdiction and the decedent was a nonresident of the State at the time of his death.

“(3)…