Williams v. State

One case is an appeal from a tax assessment; the other is an appeal from a refusal to abate an assessment previously made. No question as to procedure is raised. The cases are transferred upon sundry inquiries as to the law in concrete form as applicable to particular facts, which it does not appear to be necessary to examine in detail.

The substance of the questions raised are:(1) Are the provisions of section 1, chapter 37, Laws 1919, in conflict with the constitution?(2) Should the federal estate tax be considered in assessing the state tax?(3) (a) Are shares of stock in non-resident…