In re the Inheritance Tax on the Estate of Macky
Supreme Court of Colorado
Appeal from Boulder District Court — Hon. James E. Garrigues, Judge. Sections 21 to 41, both inclusive, of the general revenue act of this state, passed in the year 1902, provides for the imposition and collection of what is denominated in the act, an inheritance tax.
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Appeal from Boulder District Court — Hon. James E. Garrigues, Judge. Sections 21 to 41, both inclusive, of the general revenue act of this state, passed in the year 1902, provides for the imposition and collection of what is denominated in the act, an inheritance tax. Section 21 is as follows: “All property, real, personal and mixed, which shall pass by will or by the intestate laws of this state from any person who may die seized or possessed of the same while a resident of this state, or if decedent was not a resident of this state at the time of his death, which property or any part…
1Opinion of the CourtJustice Musser
It has been quite universally held, in our own state and elsewhere, that a tax of the nature of that imposed by the aforesaid sections of our revenue law, is not a tax upon property, but is a tax or excise upon the power or right of transmitting or receiving property, by will or under intestate laws.—Brown v. Elder, 32 Colo. 527; United States v. Perkins, 163 U. S. 625; Magoun v. Illinois Trust Co., 170 U. S. 283; Knowlton v. Moore, 178 U. S. 41; Strode v. Commonwealth, 52 Pa. St. 181; Eyre v. Jacob, 14 Gratt. 422; State v. Hamlin, 86 Me. 495; State v. Alston, 94 Tenn. 674; Minot v. Winthrop,…
2Cases cited16 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
- State v. DalrympleCourt of Appeals of Maryland · 1889
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3Cited by27 opinions
- Cowie v. StrohmeyerWisconsin Supreme Court · 1912
- Sigma Chi Fraternity v. Regents of University of ColoradoDistrict Court, D. Colorado · 1966
- Poulsen v. HoffOregon Supreme Court · 1921
- People v. City & County of DenverSupreme Court of Colorado · 1928
- State v. CorbinWashington Supreme Court · 1919
22 more not listed; retrieve them via the Exa API.