Cornelius Billings v. People of the State of Illinois
Decision Date | 19 January 1903 |
Docket Number | No. 106,106 |
Parties | CORNELIUS K. G. BILLINGS and Albert M. Billings Ruddock, Plffs. in Err. , v. PEOPLE OF THE STATE OF ILLINOIS |
Court | U.S. Supreme Court |
Messrs. James F. Meagher and William D. Guthrie, for plaintiffs in error.
Mr. Howland J. Hamlin for defendant in error.
The case presents the question of the constitutionality, under the 14th Amendment of the Constitution of the United States, of § 2 of the inheritance tax law of the state of Illinois. The constitutionality of the law was passed upon in Magoun v. Illinois Trust & Sav. Bank, 170 U. S. 283, 42 L. ed. 1037, 18 Sup. Ct. Rep. 594, and is there set out. As much of § 2 as is necessary to quote is as follows:
It is claimed, however, that the question presented in this case was not passed upon in Magoun v. Illinois Trust & Sav. Bank. If this be not so, if this case cannot be distinguished from that, it follows necessarily that the judgment sought to be reviewed must be affirmed.
The proceedings originated in the county court of Cook county, Illinois, which entered a judgment order assessing taxes, under the law in controversy, upon the property and estates passing to the plaintiffs in error. The order was affirmed by the supreme court of the state. 189 Ill. 472, 59 N. E. 798.
Albert M. Billings, a resident of Chicago, died in that city February 7, 1897. He left surviving him a widow, Augusta S. Billings; a son, Cornelius K. G. Billings, one of the plaintiffs in error, and grandson Albert M. Billings Ruddock, who is the other plaintiff in error. He also left a son by a former marriage, with whom this record is not concerned. His estate was very large, and he devised and bequeathed it all to his wife, excepting certain reservations, during her natural life. How it should be divided then, the will proceeded to provide as follows:
'I do also herein give and bequeath to my son Cornelius Kingsley Garrison Billings, and to my grandson Albert M. Billings Ruddock, to be held and owned by them at the death of my wife Augusta S. Billings as is hereinafter explained and set forth, all the property and estate herein bequeathed to her my wife not otherwise disposed of by my said executors hereinafter named, in the manner following, to wit: Two thirds thereof to my son C. K. G. Billings and one third thereof to my grandson Albert M. Billings Ruddock, to be held and owned by them as above stated during their lifetime, and should my son C. K. G. Billings die, not leaving a living child or children of his own issue, the property herein bequeathed to him shall revert and be held and owned by my grandchild Albert M. Billings Ruddock during his lifetime, and should my grandson Albert M. Billings Ruddock die not leaving a child or children of his own issue, then all the property and estate herein bequeathed to him shall revert and become the property and estate of my brother John D. Billings (should he be alive at that time) and my living nephews and nieces who shall be living at the time of the death of my said grandson, as aforesaid, said brother, nieces, and nephews to share and share alike in said estate.'
The will therefore created a life estate in the widow in the entire estate, and at her death life estates of two thirds and one third of the property bequeathed respectively to the testator's son and grandson, the plaintiffs in error.
The widow renounced the provision made for her, and elected to take in lieu thereof her dower and legal share, and the estates to the plaintiffs in error accrued at once. The county court appointed an appraiser to fix the fair market value of the estates for the purpose of assessing the inheritance tax as provided by the statute. 'The widow's dower award,' to quote from the opinion of the supreme court, ...
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