Strauss v. Costello
North Dakota Supreme Court
Appeal from an order of the District Court of Burleigh County; W. L. Nuessle, J. The statute in question, “inheritance tax law,” is unconstitutional. It is class legislation. It is arbitrary. Kentucky R. Tax Cases, 115 IT. S. 321, 337, 29 L. ed. 414, 419, 6 Sup. Ct. Rep. 57; Yickwo v. Hopkins, 118 IJ. S. 356, 30 L. ed. 220, 6 Sup. Ct. Rep. 1064; Gulf, C. & S. E. R. Co. v. Ellis, 165 tJ. S. 150, 41 L. ed. 666, 17 Sup. Ct. Rep. 255; klagoun v. Illinois Trust & Sav.
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Appeal from an order of the District Court of Burleigh County; W. L. Nuessle, J. The statute in question, “inheritance tax law,” is unconstitutional. It is class legislation. It is arbitrary. Kentucky R. Tax Cases, 115 IT. S. 321, 337, 29 L. ed. 414, 419, 6 Sup. Ct. Rep. 57; Yickwo v. Hopkins, 118 IJ. S. 356, 30 L. ed. 220, 6 Sup. Ct. Rep. 1064; Gulf, C. & S. E. R. Co. v. Ellis, 165 tJ. S. 150, 41 L. ed. 666, 17 Sup. Ct. Rep. 255; klagoun v. Illinois Trust & Sav. Bank, 170 U. S. 283, 294, 42 L. ed. 1037, 1043, 18 Sup. Ct. Rep. 594; Ootting v. Kansas City Stock Yards Co. (Ootting v. Godard)…
1Opinion of the Court
SpaldiNG, Ob. J.
Tbe appellant herein, Fred Bismarck Strauss, is tbe executor' of tbe last will and testament of Fred Strauss, late of Burleigb county, deceased. Tbe respondent is tbe judge of tbe county court in and for Burleigb county. It appears from tbe petition that everything had been done necessary to entitle tbe petitioner to have bis. final report and account as executor allowed and the final decree of distribution made, except that be bad not paid tbe inheritance tax provided for by chap. 185 of tbe Laws of 1913, chap. 10 of Probate Code,. Compiled Laws of 1913.
Application was made…
2Cases cited7 opinions
- State ex rel. Ellis v. Atlantic Coast Line RailroadSupreme Court of Florida · 1907
- State ex rel. Hunter v. WinterrowdIndiana Supreme Court · 1910
- State ex rel. Wiles v. AlbrightNorth Dakota Supreme Court · 1901
- Stegmaier v. GoeringerSupreme Court of Pennsylvania · 1907
- State ex rel. Attorney General v. District Court of Fourth Judicial DistrictNorth Dakota Supreme Court · 1904
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re Edinger's EstateNorth Dakota Supreme Court · 1965
- Mootz v. BelyeaNorth Dakota Supreme Court · 1931
- Kessler v. Board of Education of City of FessendenNorth Dakota Supreme Court · 1958
- Dakota National Insurance v. Commissioner of InsuranceNorth Dakota Supreme Court · 1952
- State ex rel. Kopriva v. LarsonNorth Dakota Supreme Court · 1922
6 more not listed; retrieve them via the Exa API.