State v. Alston
Tennessee Supreme Court
FROM lauderdale. Appeal in error from Circuit Court of Lauderdale County. Thos. J. FlippiN, J.
1Opinion of the CourtWilkes, J.
This cause involves the constitutionality, and, to some extent, the construction, of Chapter 174, and Section 7 of Chapter 89, of the Acts of 1893, the former being an Act to provide for a collateral inheritance and succession tax, and the latter a section of the general revenue law passed at that session.
The Court below held the Acts to be constitutional; that the interests passing under the will of John J. Alston to his widow and to his brother, Volney S. Alston, were not subject to such tax, but that other devises and legacies were subject thereto, as will be more fully explained…
2Cases cited17 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Alexandrine Mager v. Felix GrimaSupreme Court of the United States · 1850
- Scholey v. RewSupreme Court of the United States · 1875
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- State v. DalrympleCourt of Appeals of Maryland · 1889
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3Cited by53 opinions
- State ex rel. Astor v. Schlitz Brewing Co.Tennessee Supreme Court · 1900
- Black v. StateWisconsin Supreme Court · 1902
- Bank of Commerce & Trust Co. v. SenterTennessee Supreme Court · 1923
- In re the Estate of WilmerdingCalifornia Supreme Court · 1897
- Booth's Exr. v. Commonwealth ex rel Jefferson County Atty.Court of Appeals of Kentucky · 1908
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