Maxwell v. Bugbee
Supreme Court of the United States
ERROR TO THE COURT OF ERRORS AND APPEALS OF THE • STATE OF NEW JERSEY. The cases are stated in the opinion. The plan of the last paragraph of § 12 of the taxing act, which provides a method of assessing the tax on the transmission of non-resident estates, is designed to assess a larger tax against such transmission than is provided by § 1 for the transmission of property of resident decedents.
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ERROR TO THE COURT OF ERRORS AND APPEALS OF THE • STATE OF NEW JERSEY. The cases are stated in the opinion. The plan of the last paragraph of § 12 of the taxing act, which provides a method of assessing the tax on the transmission of non-resident estates, is designed to assess a larger tax against such transmission than is provided by § 1 for the transmission of property of resident decedents. If this be denied, then, in the case of non-residents, the act is designed to assess a tax on the .transmission of property situated without the State .of New Jersey and over which the State of New…
1Opinion of the CourtJustice Day
These cases were argued and submitted together, involve the same constitutional questions, and may be disposed of in a single opinion. The attack is upon the inheritance tax law of the State of New Jersey, and is based upon certain provisions of the Federal Constitution. The statute has reference to the method of imposing inheritance taxes under the laws of the State. The constitutionality of the law upon both state and federal grounds was uphéld in the McDonald cáse by the Court of Errors and - *531Appeals, 90 N. J. L. 707. In the Hill case the judgment of the Supreme Court of New Jersey (91 N.…
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3Cited by185 opinions
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- Shaffer v. CarterSupreme Court of the United States · 1920
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