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Stebbins and Hurley Vs. Riley
Cites for this judgment
- US Supreme Court
- Apr 13, 1925
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U.S. 137 (1925) U.S. Supreme Court Stebbins and Hurley v. RileySearch
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U.S. 137 (1925) Stebbins and Hurley v. RileySearch
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or equal protection of the laws under the Fourteenth Amendment of the Constitution of the United States. Stebbins v. RileySearch
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altogether, and, for this reason, that a state is untrammeled in its power to tax the privilege. See Mager v. GrimaSearch
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Campbell v. CaliforniaSearch
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do not effect an unconstitutional taking of property unless, as Page 268 U. S. 141 was said in Dane v. JacksonSearch
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without compensation -- 'to spoliation under the guise of exerting the power of taxing' -- citing Bell's Gap R. Co. v. PennsylvaniaSearch
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Henderson Bridge Co. v. HendersonSearch
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Wagner v. BaltimoreSearch
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the transmission or the exercise of the legal power of transmission of property by will or descent ( United States v. PerkinsSearch
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U. S. 345 ), or it may be the legal privilege of taking property by devise or descent ( Magoun v. IllinoisSearch
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power to dispose of property by will, graduated by the size of the legacy, and it may grant exemptions. See Plummer v. ColerSearch
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Keeney v. ComptrollerSearch
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full share of taxation in the testator's lifetime and other property passing to the same class of transferees. Watson v. StateSearch
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in proportion Page 268 U. S. 142 to the amount of the legacy received by persons of the same class. Magoun v. IllinoisSearch
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imposes a tax upon inheritances to brothers and sisters and not on those to daughters-in law and sons-in law. Campbell v. CaliforniaSearch
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of equality of operation or application of state legislation upon all citizens of a state. As was said in Magoun v. IllinoisSearch
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rested upon some ground of difference having a fair and substantial relation to the object of the legislation. Magoun v. IllinoisSearch
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F. S. Royster Guano Co. v. VirginiaSearch
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Watson v. ComptrollerSearch
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the assumption that the classification was made in the exercise of legislative judgment and discretion. Campbell v. CaliforniaSearch
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fixing the state tax on legacies, and that court held, adopting the principle of construction applied in Knowlton v. MooreSearch
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for holding the statue unconstitutional. It is urged by appellants that the decision of this Court in Knowlton v. MooreSearch
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U.S. Supreme Court Stebbins and Hurley v. RileySearch
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the Fourteenth Amendment of the Constitution of the United States. Stebbins v. RileySearch
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See Mager v. GrimaSearch
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Dane v. JacksonSearch
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Magoun v. IllinoisSearch
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See Plummer v. ColerSearch
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Watson v. StateSearch
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United States v. PerkinsSearch
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