| Show J 1 The Supreme Court of Wisconsin has a found n now ground on which to Invalidate In-validate nn inheritance tax The succession suc-cession tax law of that Stale authorizes the Taxation of Inheritances S sifts or salea in contemplation of death of personal per-sonal property above the value of ten thousand dollars but the laxv Bhuk i XH Hlalo SO Northxvcfilern 1 I1I Uuporlijr I i I S2L1 Is held tu be i unconstitutional In I that the statute contemplates the lax IiI Lion of all Inhorllances In ai istate J J exceeding 10000 although the several inhcrilances wore ICST than that sum J I and does not authorize the taxation of i > any inhciltnnce In an estate less than t SlOOOO In uiu The fact that the application i ap-plication of the law depends upon the sijic nf the estate of the toMnlor and PI I not the inheritance C makes It possible to levy the tax upon sonic estates of I I I S j L ii certain value and Impossible to levy It upon others The court holds that thin confers special privileges In violation oC the constitutions of VlH iOiitln and the United SlatcH guarantying guaran-tying to every person the equal protection pro-tection of the laws The point J seems rather vlredruwn at Mrst but acloser examination discloses Its force The decision IIIusirntcH anew however the tendency of modern courts to hold agaInst the taxing power and to more strictly limit Its exorcise Xo presumption la allowed In favor of the constitutionality of a tax law but If any hook can possibly be found on which to hang a blotter that will wipe it out out It goes |
