State v. Handlin
Supreme Court of Arkansas
Appeal from Sebastian Circuit Court; Daniel Hon, Judge; The act of 1907 does not impose a tax on property. 160 Mo. 190; 60 S. W. 1098. The act will be construed as though it had been originally adopted in the amended form. 36 111. 161; 15 Ct.
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Appeal from Sebastian Circuit Court; Daniel Hon, Judge; The act of 1907 does not impose a tax on property. 160 Mo. 190; 60 S. W. 1098. The act will be construed as though it had been originally adopted in the amended form. 36 111. 161; 15 Ct. Cl. 453. Each part-of a section should be construed in connection with every other part. 95 Tenn. 22; 64 S. W. 927; 75 Miss. 275; 71 Yt. 493; 45 Atl. 1051; 161 111. 223. The act will not be so construed as to lead to absurd consequences. 100 Ga. 305; 28 S. E. 43; Lewis’ Suth. Stat. Const. 926. Every intendment should be made to favor its…
1Opinion of the CourtKirby, J.
This proceeding was begun in the probate court below by the Attorney General against the executors of the estate of Sparks, who died in July, 1907, for the collection of the inheritance tax claimed to be due out of the property of said estate before distribution thereof. The relief was denied by the courts below upon the ground, in their opinion, that the act of 1907, under which the proceeding was had, was unconstitutional and void.
The only question presented by this appeal is the validity of the act of the Legislature, approved May 17,1907, amending the Inheritance Tax Law, § § 242,243, of…
2Cases cited6 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- State v. AlstonTennessee Supreme Court · 1895
- In re the Estate of WilmerdingCalifornia Supreme Court · 1897
- State v. ClarkWashington Supreme Court · 1902
- State ex rel. Foot v. BazilleSupreme Court of Minnesota · 1905
1 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- McArthur v. SmallwoodSupreme Court of Arkansas · 1955
- Standard Oil Co. v. BrodieSupreme Court of Arkansas · 1922
- Stanley v. GatesSupreme Court of Arkansas · 1929
- Wiseman v. PhillipsSupreme Court of Arkansas · 1935
- Sims v. AhrensSupreme Court of Arkansas · 1925
21 more not listed; retrieve them via the Exa API.