Harlan F. Stone

“ The requirement that the federal estate tax shall not be deducted in fixing the state inheritance tax imposes a much larger proportionate tax on the succession to a residuum of a large estate than a smaller estate, although the residuary estate and the residuary legacy be equal in each instance. ”

“ It was there held that an act of Congress fixing a graduated tax upon legacies was within the taxing power of the United States. In construing that law, however, the question arose whether the progressive rate of tax which it imposed upon legacies or distributive shares of decedent's estate, should be measured, not separately by the amount of each legacy or distributive share, but by the total amount of the estate transmitted. ”

“ The taxing statute may therefore make a classification for purposes of fixing the amount or incidence of the tax, provided only that all persons subjected to such legislation within the classification are treated with equality and provided further that the classification itself be rested upon some ground of difference having a fair and substantial relation to the object of the legislation. ”

“ On the other hand, it is urged that the so-called 'right' of acquiring property by devise or descent is not a property right, but a mere privilege, the creature of state law, and the authority which confers it may impose conditions upon its exercise ”

“ The guaranty of the Fourteenth Amendment of the equal protection of the laws is not a guaranty of equality of operation or application of state legislation upon all citizens of a state. As was said in Magoun v. ”