Calvert v. Kattar

“What is ‘justice’ in the matter of taxation? It is that all property shall bear its just proportion of taxes. In the language of the Constitution that:

“ ‘All property in this state, whether owned by natural persons or by corporations, * * * shall be taxed in proportion to its value.’ Article 8, § 1.

“It is the ‘object’ of our tax laws to carry into effect this constitutional provision, which accords with the dictates of justice.” 1

*323The “dictates of justice” have been reversed by the majority. No longer shall identical pieces of property hear their just proportion of inheritance taxes or be…