Court Opinion

ID: 9417823
Source: CourtListenerOpinion
Date Created: 2023-08-02 20:39:50.574708+00
Date Added: 2024-06-11T17:15:16.349241
License: Public Domain

While I concur in the construction placed by the court upon the clause of the Constitution declaring that all duties, imposts and excises shall be “uniform throughout the United States,” I dissent from that part of the opinion construing the twenty-ninth and thirtieth sections of the Revenue Act. In my judgment, the question whether the tax presented by Congress shall or shall not be imposed is to be determined with reference to the whole amount of the personal property out of which legacies and distributive shares arise. If the value of the whole personal property held in charge or trust by an administrator, executor or trustee exceeds ten thousand dollars, then every part of it constituting a legacy or distributive share, except the share of *111a husband or wife, is taxed at the progressive rate stated in the act of Congress. I do not think the act can be otherwise interpreted without defeating the intent of Congress.
Construed as I have indicated, the act is not liable to any constitutional objection.