The Portland daily press., 1894-07-28
COLLATERAL INHERITANCE
Supreme Court Decides Law COnSti-
tutiOnaI.
THE $500 EXEMPTION CLAUSE
APPLIES TO EVERY LEGACY.
Opinion of the Court Drawn by Judge
Strout.

decision by the full court upon Ques-
tions arising under what is known as
the collateral inheritance law, which
was enacted by the last Legislature and
which has been vexing the courts OF pro-
bate throughout the State since its en-
. ,ctment, was handed down yesterday
q, fternoon. The case in which the decision
is! rendered is from Penobscot county,
ane is that of State of Maine, appellant
froI decree of the Judge of Probate, VS..
Geol 'ge II. Hamlin, Executor At the
heari ng before the probate court in that
counts the Judge of Probate, assuming
the LAW of 1893 to be constitutional. de-
cided t. hat the $500 exemption was from
each CO.. lateral inhtritor, and not one
exempt. IN from the body of the estate.
From thi decree the State appealed. On
the appea the appellee claimed that the
act was unconstitutional, and the State
claimed I'll lat the $500 exemption in sec
tion of tn g act should be one exemp-
ton from the body of the estate.
The decision of the Law COURTS briefly
stated in the rescript, as follows:
! section l of chapter 146 of the laws of
1893 imposing a. TAX on collateral lnherl-
tances is not a tax upon real and personal
estate within til e meaning OF Article Ia,
sec Of the cons titution of Maine, but is an
excise clearly within the constitutional
powers of the Legislature to impose.
3 The act is MOI IN conflict with the l4th
amendment to the constitution OF the
United States.
3. The five hundreda :, dollar exemption,
exemption from the corpus of the estate,
but is an exemption of that sum from each
and every legacy or snare gtven OF sbis9 fo
the excise.
The opinion is by Judge Strout, and
is very able and elaborate exposition of
the law. The decision in this case is
one of great interest and import
ance, settling, as it does. like questions
which have been presented to the Law
Court from nearly every county in the
State. The full text of the opinion is as
follows:
Strout, J-This appeal fro m the decree
of the Judge of Probate arises under
chapter 146, sec.1, OF the laws OF 1880.
That section is as toliows:
SECT. /. All property within the juris..
diction of this state, and any interest
therein, whether belonging to lnhapltants
of this state or not, and whether tangible
or intangible, which shall pass by Will or
BY the fntestate laws of this state. or by
deed grant, sale, or gift made OF INTENDED
to take effect il possession or enjoyment
after the death of the granGor, TO any pei
son in trust otherwise. other than TO or
for the use of the father, mother, husband,
wife lineal descendant, adopted CHILD, the
iineal descendant OF any adopted child, the
wife or widow OF a son. or the husoand OF
the daughter of decedent, shall be la to
value. above the sum of five hundred dollars,
for the use of the state, and all ttdmlnlsJra-
tors, executors, and trustees. ana any such
ron
the grantor's life shall be liable for all such
taxes, with lawful interest as hereinafter
provided until the same shall nave been
paid as hereinafter directed.
It is strenuously claimed by the appel
lee that the act is in violation of
the constitutional provisions, that
all men ''have certain natural, inherent
and unalienable rights. among WHICH are
i ing prop s1a Art Re i. sec. i.
bd Sha a95 ns ol
lLless the public exigencies require it,
Art. l, sec. q.
"AlI taxes upon real and personal estate,
assessed by authority of this State, shall
be apportioned and assessed equally, ac-
cord1ng to the Just value thereof" Art. *,
sec. s. Also of the l4th amendment to the
Constitution of the United States.
Succession duties or taxes have been
in existence in other countries for CEN
turies, and have been regarded with
favor, as convenient and comparatively
nop-burdensome, means OF revenue.
They were well known in Roman juris-
prudence, Gibbons Rome, Vol.1, p. 1873,
and were imposed upon all SUGGESTIONS, .ex-
cept those to the nearest relatives and
to the poor. The practice has long been
resorted to in European countries, and
was introduced in England in the last
century, and was enlarged from time to
time till 1868, when it was extended to
ali suecessio ns to real property, chattels
real, aud a vast variety of personal
property and rights.
In this country they were imposed by
Congress, by acts of June Both, 1864, and
July 18th, 1866, which were repealed
in 1870 They were held by the Su-
preme Court of the United States to 'im-
pose an excise tax or duty, and, as such,
not in violation Of the Constitution of
the United States. Scholey v. Rev, 70
Wall, 1871.
The policy of taxing collateral inher-
Jauces was adopted in Pennsylvania in
1926, and has been adhered to ever
sinue. In that State the statute has
been constantly recognized as valid by
its Supreme Court. Strobe v.Common-
wealth, So Pa. Sta. 1871; CIRCUITS Appeal,
81 Pa. Sta. 179; Bettinger's Estate, 129
Pa. Sta. 1913.
In Maryland, Virginia, Delaware New
York and several other States, laws i'm
posing succession taxes have been enact
ed ana are now III lOrCe, bHataol virginia
dating back to 1874, of DelaW are to 1869,
Maryland to 1854; the others of more re,
cent date. IL Maryland the act was
attacked as in violation of the declare,
ton of rights, in the constitution Of
1864. which declared THAT the levyine
of taxes by the poll is grievous and op
pressive, and ought to tie prohibited
that paupers ought not to be assessed
for the support of the government bu
every other person in the State or person
holding property therein ought to con
tribute his proportion of public taxes fol
the support of government according tt
his actual worth in real or personal prop
erty; yet fines, duties, or taxes. ma,
properly and justly be imposed OF lait
with political view for the good govern
meat aud benefit of the community" Blu
the Court Of Appeals held the statute II
be constitutional. Robinson, j., in de
livering the opinion of the court, said:
eve have not the slightest doubt as to tn
consituionalityof the law. Tn
restrictions imposed by it (tl1e constitution
upon the Legislative power, as to The oh
jec!s OF taxation, are explicitly declared
Poll taxes are denounced grieyous an,