Union Trust Co. v. Wayne Probate Judge
Michigan Supreme Court
Application by the Union Trust Company, Mary E. Smith, and James C. McCaul, executors of the last will and testament of Martin S. Smith, deceased, for a writ of prohibition to restrain Edgar O. Durfee, probate judge of Wayne county, from enforcing the provisions of the inheritance tax law.
1Opinion of the CourtHooker, J.
The legislature has made two attempts to impose a tax upon legacies and inheritances. The first of its enactments was passed in 1893, and was held unconstitutional. See Chambe v. Wayne Probate Judge, 100 Mich. 112 (58 N. W. 661). Upon the argument of that case it was conceded by the attorney general that, if the *489act imposed a tax upon property, it violated section 11 of article 14 of our Constitution, which provides that “the legislature shall provide an uniform rule of taxation, except on property paying specific taxes;” but it was claimed that the tax prescribed was a specific tax, and…
2Cases cited26 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Stuart v. . PalmerNew York Court of Appeals · 1878
- United States v. PerkinsSupreme Court of the United States · 1896
- People Ex Rel. Griffin v. Mayor of BrooklynNew York Court of Appeals · 1851
- Webber v. VirginiaSupreme Court of the United States · 1881
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3Cited by19 opinions
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Black v. StateWisconsin Supreme Court · 1902
- Union Steam Pump Sales Co. v. Secretary of StateMichigan Supreme Court · 1921
- McGannon, Admx. v. State Ex Rel. TrappSupreme Court of Oklahoma · 1912
- Miller v. Michigan State Apple CommissionMichigan Supreme Court · 1941
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