Iowa v. Slimmer
Supreme Court of the United States
MOTION. FOR LEAVE TO FILE BILL OF COMPLAINT. The case is stated in- the opinion. Mr. Clifford L. Hilton, Attorney General of the State of Minnesota, and Mr. Egbert S. Oakley, Assistant Attorney /General of the State of Minnesota, in a separate brief on behalf of that State, contended: It is for the state legislatures to prescribe how property is to t>e assessed and to provide ,the remedies by means of which the payment of- the taxes levied shall be accomplished.
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MOTION. FOR LEAVE TO FILE BILL OF COMPLAINT. The case is stated in- the opinion. Mr. Clifford L. Hilton, Attorney General of the State of Minnesota, and Mr. Egbert S. Oakley, Assistant Attorney /General of the State of Minnesota, in a separate brief on behalf of that State, contended: It is for the state legislatures to prescribe how property is to t>e assessed and to provide ,the remedies by means of which the payment of- the taxes levied shall be accomplished. The legislative remedies are exclusive, and if they fail, the collection of the tax must also fail. Plymouth . County v. Moore, 114…
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the court.
With a view to collecting ultimately at least $13,750 for taxes which the State of Iowa alleges it is entitled to have assessed and levied against the property of Abraham Slimmer, deceased, it asks leave to file in this court an original bill of complaint against the State of Minnesota, Abraham Slimmer, Junior, and'Charles Bechhoefer, citizens of Minnesota, and Adolph Lipman, a citizen of Wisconsin. The bill alleges in substance as follows:
1. Slimmer, who had for many years been a resident of and domiciled in Iowa, died there testate on…
2Cases cited6 opinions
- Minnesota v. Northern Securities Co.Supreme Court of the United States · 1902
- Overby v. GordonSupreme Court of the United States · 1900
- Harvey v. RichardsU.S. Circuit Court for the District of Massachusetts · 1818
- Wheeler v. SohmerSupreme Court of the United States · 1914
- Wilkins v. EllettSupreme Court of the United States · 1883
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3Cited by38 opinions
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- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Riley v. New York Trust Co.Supreme Court of the United States · 1942
- DeGanay v. LedererSupreme Court of the United States · 1919
- Worcester County Trust Co. v. RileySupreme Court of the United States · 1937
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