George Shiras, Jr.

“ The same person may be at the same time a citizen of the United States and a citizen of a state. Protection to life, liberty, and property rests primarily with the states; and the amendment furnishes an additional guaranty against any encroachment by the states upon those fundamental rights which belong to citizenship, and which the state governments were created to secure. The privileges and immunities of citizens of the United States, as distinguished from the privileges and immunities of citizens of the states, are indeed protected by it ”

“ The moneys raised by the taxation are applied to the lawful uses of the state, in which the legatees have the same interests with the other citizens. Nor is it claimed that the amount or rate of the taxation is excessive to the extent of confiscation.
But it is further urged that the tax law of the state of New York, § 221, expressly exempts from taxation or charge all real estate passing to lineal descendants by descent or devise, and all such descendants so taking title to real estate from ancestors ”

“ The court of appeals held that the doctrine invoked had no application to the remainders given to the sons of David Dows, Jr.; that they are absolute, and not subject to be devested, or to fail in any contingency whatever; that by statute they are alienable, devisable, descendible, and if the property were real estate, they could be sold on execution against their owners ”

“ The subject dealt with is one of state law expounded by state courts. The laws and the construction put upon them apply equally to all persons in a like situation, and cannot be regarded as conflicting with the provisions of the Federal Constitution. ”