“ We say this because the entire argument proceeds upon the contention that, as the share of the wife in the community property was a vested interest during the life of the husband, it could not, on the death of the husband, be taxed differently from any other property,-vis., according to value,-without violating the Constitution of California, and creating an inequality repugnant to the Constitution of the United States. ”

“ While the plaintiffs in error rely on both the contract clause and the equal protection clause of the Constitution, the latter contention is in substance but an incident, and the former is the fundamental proposition counted on to procure a reversal. ”