Wheeler v. Sohmer

Syllabus

<p>The provision in the New York Inheritance Tax Statute, imposing a transfer tax on property within the State belonging to a non-resident at the time of his death, is not unconstitutional under the due process clause of the Fourteenth Amendment as applied to promissory notes the makers of which are non-residents of that State. Buck v. Beach, 206 U. S. 392, distinguished.</p>