Joseph McKenna

“ No person inherits properity, or can take by devise, excent by the statute; and the state, having power to regulate this question, may create classes, and provide for uniformity with reference to classes which were before unknown.'
The words which we have italicized are urged to support appellant's contention, but it is manifest that they do not do so, when considered in relation to that which precedes and follows them; and it is therefore the estates which descend or are received which the court decides are new property, and which are to pay a tax in proportion to their value. ”

“ Every state or nation may unquestionably refuse to allow an alien to take either real or personal property situated within its limits, either as heir or legatee, and may, if it think proper, direct that property so descending or bequeathed shall belong to the state. In many of the state of this Union at this day real property devised to an alien is liable to escheat. ”

“ But the appellant asserts discrimination, and claims that the exemptions produce the greatest inequality. As stated above, the supreme court of the state of Illinois passed on and sustained the law in the Drake Case; and, claiming the opinion for support, the appellant contends that there are two distinct systems and principles applied in the act,-the one basing the tax on the amount received or the value of the privilege of succession; the other basing the tax upon the estate owned by the decedent, irrespective of the amount or value of the legacy. ”

“ If he have no children, but leaves ancestors, both in the paternal and maternal line, he may give away but one-half of his property, and but threefourths if he have ancestors in but one line. By the law of Italy, one-half of a testator's property must be distributed equally among all his children. ”

“ It may impose different specific taxes upon different trades and professions, and vary the rates of excise upon various products. It may tax real estate and personal property in a different manner. It may tax visible property only, and not tax securities for payment of money. ”

“ Treating mechanics as a class, and giving them a lien for the amount of their work, has been held reasonable. Charging a railroad corporation, and not other corporations or persons, with an attorney's fee, has been held unreasonable ”

“ These, however, are conceded to be extreme illustrations, and we think, therefore, that they furnish no test of the practical operation of the classification. When the legacies differ in substantial extent, if the rate increases, the benefit increases to greater degree. ”

“ And, in matters not of taxation, if A. be a different kind of corporation than B., it may subject A. to a different rule of responsibility to servants than B. (Railway Co. v. Mackey, 127 U.S. 205, 8 Sup. Ct. 1161) , and to a different measure of damages than B. (Railway Co. v. Beckwith, 129 U.S. 26, 9 Sup. Ct. 207) . And it permits special legislation in all of its varieties. Railway Co. ”