State ex rel. Dawson v. Davis

Citations

• 88 Kan. 849
• 129 P. 1197
• 1913 Kan. LEXIS 433

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Inheritance Tax—Two Jurisdictions—Double Taxation— Construction of Statute. Where a statute is open to either construction, one preventing the exaction of an inheritance tax upon the same property in two jurisdictions should be favored over one having the contrary effect.</p> <p>2. --Same. A provision of a statute that an inheritance tax (otherwise collectible upon property situated in this state, owned by the resident of another state at the time of his death) shall not be exacted where a similar tax has been paid in the state of the decedent’s residence, provided the laws of that state contain a like exemption, applies in any case where no such tax would be imposed by such laws upon similar property there situated, owned by a resident of Kansas at the time of his death, however much the two exemptions may otherwise differ.</p> <p>3. —Tax Paid in New York—Exempts Same Property in Kansas. The Kansas statute provides in substance that ordinarily an inheritance tax shall be collected with respect to property in this state owned by the resident of another state at the time of his death; but that if a similar tax has been paid in such other state it will not be exacted here, provided a like exemption is made by the laws of such other state in favor of estates of citizens of this state. The laws of New York provide in substance that upon the death of a nonresident of that state owning property having a situs there, an inheritance tax shall be collected in all cases upon such of it as is tangible, and in no case’ upon any of it that is intangible, including in.that term stock of a corporation: Held, that where a resident of New York dies owning stock in a Kansas corporation, the fact that an inheritance tax has been-paid thereon in New York is a bar to the' collection of one here.</p>