State ex rel. Slabaugh v. Vinsonhaler
Nebraska Supreme Court
Original applicatiou for a writ of mandamus to compel respondent to appoint appraiser under inheritance tax law.
1Opinion of the CourtSedgwick, J.
The respondent as county judge of Douglas county refused to appoint an appraiser in the matter of the estate of *676Frank Murphy, deceased, pursuant to the inheritance tax law. Comp. St. 1905, ch. 77, art. VIII, sec. 11; Ann. St. 10716. This is an application for a writ of mandamus to compel the appointment of such appraiser. The defense is that the law is unconstitutional.
1. The first question presented is whether the tax provided for in this legislation is a tax on property. Section 1, article IX of the constitution, requires that taxes on property must be levied by valuation, and the tax…
2Cases cited8 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Magneau v. City of FremontNebraska Supreme Court · 1890
- State ex rel. Attorney General v. MooresNebraska Supreme Court · 1898
- Hanscom v. City of OmahaNebraska Supreme Court · 1881
- State ex rel. Berge v. LansingNebraska Supreme Court · 1895
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Sanford v. Saunders CountyNebraska Supreme Court · 1911
- State v. PauwelynMontana Supreme Court · 1907
- Lincoln Trust Co. v. County of LancasterNebraska Supreme Court · 1926
- State v. GalyenNebraska Supreme Court · 1985
- Mercantile Incorporating Co. v. JunkinNebraska Supreme Court · 1909
2 more not listed; retrieve them via the Exa API.