The PEOPLE v. Schallerer

I dissent from the opinion of the court because of my conviction that the imposition of taxes is solely a legislative function and beyond the authority of the executive and judicial branches of our government.

The language of the statute (Ill. Rev. Stat. 1951, chap. 120, par. 375, sec. 1, subsec. 3,) cited by the Attorney General and relied upon by the court as authorizing the tax against the proceeds of the refund annuity contracts in question, has been embodied in our Inheritance Tax Act since 1895 when it was adopted from the New York statute relating to inheritance taxes. (People v.…