Nunnemacher v. State
Wisconsin Supreme Court
AotioN commended in this court against the state. The cause was first argued on December 18, 1905. They contended that ch. 44, Laws of 1903, is void as being in violation of sec. 1, art. YIII, Const., and argued at length the following propositions: (1) The right to take property by will, intestate laws, or gift is a natural right, guaranteed by the constitution, and not one either derived from or which can be taken away by the legislature.
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AotioN commended in this court against the state. The cause was first argued on December 18, 1905. They contended that ch. 44, Laws of 1903, is void as being in violation of sec. 1, art. YIII, Const., and argued at length the following propositions: (1) The right to take property by will, intestate laws, or gift is a natural right, guaranteed by the constitution, and not one either derived from or which can be taken away by the legislature. (2) The act in question imposes a tax, not upon property, but upon the right or privilege of taking property in the various methods prescribed in the act.…
1Opinion of the CourtWiNsnow, J.
This is an action commenced in this court under the provisions of sec. 3200, Stats. 1898, to recover from the state the amount of an inheritance tax paid under protest pursuant to an order of the county court of Waukesha county. 'The complaint is based upon the ground that ch. 44, Laws of 1903, under which the tax was levied and paid, is unconstitutional. The attorney general interposed a general demurrer to the complaint, and thus the question of the constitutionality of the law is squarely presented.
A previous law attempting to tax inheritances and bequests (ch. 355, Laws of 1899) was…
2Cases cited23 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Knowlton v. Board of SupervisorsWisconsin Supreme Court · 1859
18 more not listed; retrieve them via the Exa API.
3Cited by106 opinions
- State ex rel. Bolens v. FrearWisconsin Supreme Court · 1912
- Cowie v. StrohmeyerWisconsin Supreme Court · 1912
- Ekern v. McGovernWisconsin Supreme Court · 1913
- Gottlieb v. City of MilwaukeeWisconsin Supreme Court · 1967
- State ex rel. Attorney General v. DonaldWisconsin Supreme Court · 1915
101 more not listed; retrieve them via the Exa API.