Snyder v. Bettman

Citations

• 190 U.S. 249
• 23 S. Ct. 803
• 47 L. Ed. 1035
• 1903 U.S. LEXIS 1547

Syllabus

<p>This court has.determined that Congress., has.-power, to tax successions; that the States have the same power, and that such power of the States extends to bequests, to the United States; it follows that Congress has the same power to'tax the transmission of' property by legacy to States or to their municipalities.</p> <p>The exercise of that power in neither case conflicts with the- proposition that.neither the.Federal nor a state government can tax the property or agencies-of the'other, as the taxes are not imposed upon the property itself but upon the right to succeed thereto.</p>