Gelsthorpe v. Furnell
Montana Supreme Court
Appeal from District Court, Cascade County. J. B. Leslie, Judge. Proceeding by W. H. Gelsthorpe, county treasurer, against Della M. Furnell and others, to enforce payment of an inheritance tax. From a judgment sustaining a demurrer to the complaint, plaintiff appeals. We contend that the act is repugnant to the Fourteenth Amendment to the Federal Constitution, in that it denies to persons within the jurisdiction of Montana the equal protection of the laws. a.
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Appeal from District Court, Cascade County. J. B. Leslie, Judge. Proceeding by W. H. Gelsthorpe, county treasurer, against Della M. Furnell and others, to enforce payment of an inheritance tax. From a judgment sustaining a demurrer to the complaint, plaintiff appeals. We contend that the act is repugnant to the Fourteenth Amendment to the Federal Constitution, in that it denies to persons within the jurisdiction of Montana the equal protection of the laws. a. It exempts from tax estates under $7,500 in value, while it levies the tax upon all estates of that or greater value. The act does not…
1Opinion of the CourtHunt, J.
The Legislature of Montana, by an act approved March 4, 1897, enacted a law establishing a tax on direct and collateral inheritances. The law substantially provides that “all property” which shall pass by will, or by the intestate laws of the state, from any person who may die seised or possessed of the same, shall be, and is, subject to a tax at a fixed rate on every $100 of the clear market value of such property; provided, that an estate valued at a less sum than $7,500 shall not be subject to any such “tax or duty.”
It is also provided that the tax shall be levied “upon all estates which…
2Cases cited19 opinions
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- 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
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3Cited by61 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Black v. StateWisconsin Supreme Court · 1902
- In Re Clark's EstateMontana Supreme Court · 1937
- Booth's Exr. v. Commonwealth ex rel Jefferson County Atty.Court of Appeals of Kentucky · 1908
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