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Cahen v. Brewster, 203 U.S. 543 (1906)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Cahen v. Brewster, 203 U.S. 543 (1906)
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Cahen v. Brewster No. 91 Argued November 9, 1906 Decided December 24, 1906 203 U.S. 543
ERROR TO THE SUPREME COURT
OF THE STATE OF LOUISIANA
Syllabus
While, under former decisions of this Court, the nature of inheritance taxes has been defined, those decisions do not prescribe the time of their imposition. To have done so would have been to usurp a legislative power not possessed by this Court. A state may exercise its power to impose an inheritance tax at any time during which it holds the property from the legatee, and the Louisiana inheritance tax law is not void as a deprivation of property without use process of law within the meaning of the Fourteenth Amendment as to legatees of decedents dying prior to its enactment, but whose estate were still undistributed.
A statute imposing a succession tax is not void as against estates not closed, as denying equal protection of the laws, because it does not affect estates which had been actually closed at the time of its enactment.
When the state court which has delivered two decisions declares that the later does not overrule, but distinguishes, the earlier, which it states was decided on considerations having no application to the later one, both decisions must be considered as correct interpretations of the statute construed, and it is not the province of this Court to pronounce them contradictory or one to be more decisive than the other.
The facts are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Cahen v. Brewster, 203 U.S. 543 (1906) in 203 U.S. 543 203 U.S. 544–203 U.S. 546. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=7RX3HW4RBK3B6M7.
MLA: U.S. Supreme Court. "Syllabus." Cahen v. Brewster, 203 U.S. 543 (1906), in 203 U.S. 543, pp. 203 U.S. 544–203 U.S. 546. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=7RX3HW4RBK3B6M7.
Harvard: U.S. Supreme Court, 'Syllabus' in Cahen v. Brewster, 203 U.S. 543 (1906). cited in 1906, 203 U.S. 543, pp.203 U.S. 544–203 U.S. 546. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=7RX3HW4RBK3B6M7.
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