State ex rel. Fath v. Henderson
Supreme Court of Missouri
Certiorari. (1) Taxes are burdens or charges imposed by the legislative power of a State to raise money for public purposes, that is, for the support of the government and for all public needs.
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Certiorari. (1) Taxes are burdens or charges imposed by the legislative power of a State to raise money for public purposes, that is, for the support of the government and for all public needs. Cooley on Taxation (2 Ed.), p. 1; State ex rel. v. Switzler, 143 Mo. 287; Glasgow v. Rowse, 43 Mo. 479; Railroad v. Maguire, 49 Mo. 500; Sheehan v. Good Samaritan Hospital, 50 Mo. 158; Heal v. Mississippi Co., 107 Mo. 470. A succession tax, or the price imposed by the State for the privilege of taking an estate by will or inheritance, is referable only to the taxing power of the State. It is an excise…
1Opinion of the CourtGantt, J.
On July 11,1900, the probate court of the city of St. Louis, of which Hon. William W. Henderson is the sole judge, in the course of the administration of the estate of Anna Puff, deceased, assessed a collateral inheritance tax of $200 upon a legacy of $4,000, bequeathed by the will of said Anna Puff to Sophia Puff, one of the relators herein.
The assessment of said tax was made strictly in accordance with the Act of the General Assembly of Missouri, approved April 19, 1899.
The legatee and the executor voluntarily appeared in the probate court at the time of said assessment and objected;…
2Cases cited7 opinions
- United States v. PerkinsSupreme Court of the United States · 1896
- Ristine v. State ex rel. Board of Commissioners of the Sinking FundIndiana Supreme Court · 1863
- State ex rel. Norfolk Beet-Sugar Co. v. MooreNebraska Supreme Court · 1896
- State ex rel. Garth v. SwitzlerSupreme Court of Missouri · 1898
- State v. HamlinSupreme Judicial Court of Maine · 1894
2 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Black v. StateWisconsin Supreme Court · 1902
- Petition of Board of Public BuildingsSupreme Court of Missouri · 1962
- State ex rel. McClintock v. GuinotteSupreme Court of Missouri · 1918
- Estate of Cupples v. KoelnSupreme Court of Missouri · 1917
- In Re City of EnidSupreme Court of Oklahoma · 1945
23 more not listed; retrieve them via the Exa API.