Dixon v. Ricketts
Utah Supreme Court
Appeal from the Third District Court, Salt Lahe County. — New. W. C. Hall, Judge. Action to collect an inheritance tax on the estate of James M. Ricketts, deceased, under and by virtue of chapter 62, Laws 1901. From a judgment in favor of the relator, the respondent appealed. STATEMENT OE EACTS.
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Appeal from the Third District Court, Salt Lahe County. — New. W. C. Hall, Judge. Action to collect an inheritance tax on the estate of James M. Ricketts, deceased, under and by virtue of chapter 62, Laws 1901. From a judgment in favor of the relator, the respondent appealed. STATEMENT OE EACTS. This action was brought to collect an inheritance tax on the estate of James M. Eicketts, deceased, under and by virtue of chapter 62, p. 61, Laws 1901, entitled “An act to tax gifts, legacies and inheritances in certain cases, and provide for the collection thereof. ’ ’ It is alleged in the complaint…
1Opinion of the CourtBaskin, C. J.
In support of the first ground of the demurrer, 1 appellant’s counsel contend that under said act the tax is imposed only on each legacy or inheritance which is of the value of $10,000 or more. It is important, as bearing upon both grounds of the demurrer, to determine whether the subject-matter of the tax imposed by said act is the property transmitted by will, etc., or the right of devolution and succession. Section *2181 of the New York inheritance tax law of 1887 (Laws 1887, p. 921, c. 713) imposed a tax on all property transmitted by will, the intestate laws, or by deed, grant, sale, or gift,…
2Cases cited29 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
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
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3Cited by20 opinions
- State v. CampbellSupreme Court of Kansas · 1906
- State v. MortensenUtah Supreme Court · 1903
- Baker v. MathesonUtah Supreme Court · 1979
- Hutchinson v. KruegerSupreme Court of Oklahoma · 1912
- Ex Parte BowesCourt of Criminal Appeals of Oklahoma · 1912
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