George Shiras, Jr.

“ Jane H. Sherman is void because it is an unapportioned direct tax, or, if not a direct tax, but a duty or excise, the same is void because not uniform throughout the United States, or void because it is not competent to levy an inheritance or legacy tax upon property passing to legatees under the laws of the state of New York, they have been disposed of adversely to the plaintiff, in the case of Knowlton v. ”

“ Lest, however, the judgment dismissing his complaint may embarrass his right to claim indemnity from the executor, we shall reverse this judgment, and it is so ordered.
Mr. Justice White dissents in respect to the taxability of the bonds. ”