James Clark McReynolds

“ The tax does not attach and become vested in the state until the death of the donor. When the gift is made and the donee receives it, there is no certainty that an inheritance tax will ever be levied upon the gift.'
In the present cause the Milwaukee county court found that Schlesinger died testate January 3, 1921, leaving a large estate; that within six years he had made four separate gifts, aggregating more than $5,000,000, to his wife and three children; that none of these was really made in view, anticipation, expectation, apprehension or contemplation of death. ”

“ That is to say, A. may be required to submit to an exactment forbidden by the Constitution if this seems necessary in order to enable the state readily to collect lawful charges against B. Rights guaranteed by the federal Constitution are not to be so lightly treated; they are superior to this supposed necessity. The state is forbidden to deny due process of law or the equal protection of the laws for any purpose whatsoever. ”