State ex rel. McClintock v. Guinotte
Supreme Court of Missouri
Certiorari. (1) The Inheritance Tax Act of 1917 is violative of Section 3 of Article 10 of the Constitution of Missouri in that said tax is (a) not uniform upon the same class of subjects, as it provides for a graduated or progressive tax on the same class of subjects, and (b) provides different exemptions on the same class of subjects.
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Certiorari. (1) The Inheritance Tax Act of 1917 is violative of Section 3 of Article 10 of the Constitution of Missouri in that said tax is (a) not uniform upon the same class of subjects, as it provides for a graduated or progressive tax on the same class of subjects, and (b) provides different exemptions on the same class of subjects. State ex rel. v. Switzler, 143 Mo. 287; State ex rel. v. Henderson, 160 Mo.-190; Knowlton v. Moore, 178 U. S. 1. c. 70; Cope’s Estate, 191 Pa. St-. 24; State ex rel. v. Ferris, 53 Ohio St. 314; Haggerty v. State, 55 Ohio St. 613; Ohio Laws 1894, p. 169; Allen…
1Opinion of the CourtGraves, J.
This is certiorari to the probate court of Jackson County. To our writ return has been made by certifying up the full record. The real point is the validity or non-validity of the 1917 Act of the Missouri Legislature, commonly called the Inheritance Tax Law, Laws of Missouri 1917, page 114. The title of the act reads:
“AN ACT providing for a tax on the transfer of gifts, legacies, inheritances, bequests, devises, appointments and successions; providing for its payment and collection, establishing and enforcing liens therefor; providing the method of procedure for determining the amount thereof…
2Cases cited12 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Nunnemacher v. StateWisconsin Supreme Court · 1906
- Perry v. StrawbridgeSupreme Court of Missouri · 1908
- State v. BixmanSupreme Court of Missouri · 1901
- Keene v. WyattSupreme Court of Missouri · 1901
7 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- In re the Estate of KilloughNew York Surrogate's Court · 1933
- Wailes v. Curators of Central CollegeSupreme Court of Missouri · 1953
- Eyerman v. Mercantile Trust Co., NAMissouri Court of Appeals · 1975
- Brown v. StateSupreme Court of Missouri · 1929
- Cox v. FisherSupreme Court of Missouri · 1959
21 more not listed; retrieve them via the Exa API.