Thompson v. Kidder
Supreme Court of New Hampshire
Bill in Equity, by the executor of the will of James Thompson, alleging that by the terms of chapter 40, Laws 1905, legacies given by said will to each of the defendants are subject to a tax of five per cent, which it may be the duty of the plaintiff to pay. The defendants claim that said chapter is unconstitutional; and upon this question the plaintiff asks the instruction of the court. By leave of court, the attorney-general appeared for the state.
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Bill in Equity, by the executor of the will of James Thompson, alleging that by the terms of chapter 40, Laws 1905, legacies given by said will to each of the defendants are subject to a tax of five per cent, which it may be the duty of the plaintiff to pay. The defendants claim that said chapter is unconstitutional; and upon this question the plaintiff asks the instruction of the court. By leave of court, the attorney-general appeared for the state. The facts alleged in the bill were found to be true, and the case was transferred from the October term, 1905, of the superior court, by Pike,…
1Opinion of the CourtParsons, C. J.
“ The public charges of government or any part thereof may be raised by taxation upon polls, estates, and other classes of property, including franchises and property when passing by will or inheritance.” Const. [1903], art. 6. The main argument of the opponents of the tax is in support of the contention that any inheritance tax violates well known constitutional principles. It is not claimed that the language of article 6, as it now stands, is not sufficient to authorize legislation of this character; but the contention is that such action is contrary to the requirements of other provisions…
2Cases cited9 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
- Emmons v. ShawMassachusetts Supreme Judicial Court · 1898
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3Cited by15 opinions
- Williams v. StateSupreme Court of New Hampshire · 1924
- Sirrell v. StateSupreme Court of New Hampshire · 2001
- Conner v. StateSupreme Court of New Hampshire · 1925
- Opinion of the JusticesSupreme Court of New Hampshire · 1911
- State ex rel. Rankin v. District CourtMontana Supreme Court · 1924
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