Ferry v. Campbell
Supreme Court of Iowa
Appeal, from Pottawattamie District Court. — IIon. A. B. . Thornell, Judge. Suit in equity to enjoin defendants from collecting an inheritance ta^c upon the property of the estate of Frank C. Stewart on the ground that chapter 28 of the Acts of the Twenty-sixth General Assembly, and the re-enactment thereof in the Code of 1897, are in contravention of the fourteenth amendment to' the constitution of the HnitecT States and of section 9, article 1, of the .constitution of…
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Appeal, from Pottawattamie District Court. — IIon. A. B. . Thornell, Judge. Suit in equity to enjoin defendants from collecting an inheritance ta^c upon the property of the estate of Frank C. Stewart on the ground that chapter 28 of the Acts of the Twenty-sixth General Assembly, and the re-enactment thereof in the Code of 1897, are in contravention of the fourteenth amendment to' the constitution of the HnitecT States and of section 9, article 1, of the .constitution of this, state. , Defendants • demurred, to the petition, but their demurrer was overruled, and decree was entered for…
1Opinion of the CourtDebmer, J.
*2921 *291The first- section of the act in question reads as follows: “All property within the jurisdiction ol this state, and any interest therein, whether belonging to *292the inhabitants of this state or-not, and whether tangible or intangible, which shall pass by will or by the statutes of inheritance of this or any other state, or by deed, grant, sale or gift, made or intended to take effect in possession or in enjoyment after the' death of the grantor or donor, to any person in trust or otherwise, other than to or for the use of the father, mother, husband, wife, lineal descendant, adopted child,…
2Cases cited24 opinions
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Stuart v. . PalmerNew York Court of Appeals · 1878
- United States v. PerkinsSupreme Court of the United States · 1896
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3Cited by52 opinions
- United States v. Heinszen & Co.Supreme Court of the United States · 1907
- Graham v. WorthingtonSupreme Court of Iowa · 1966
- Ross v. Board of SupervisorsSupreme Court of Iowa · 1905
- Galusha v. WendtSupreme Court of Iowa · 1901
- Attorney General v. StoneMassachusetts Supreme Judicial Court · 1911
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