United States Supreme Court Cases & Opinions

U.S. Supreme Court

Snyder v. Bettman, 190 U.S. 249 (1903)

Snyder v. Bettman

No. 230

Argued April 7-8, 1903

Decided June 1, 1903

190 U.S. 249

Syllabus

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.

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.

This was an action brought by the executor of David L. Snyder against the collector of internal revenue to recover $22,000, succession tax upon a legacy of $220,000 bequeathed to the City of Springfield, Ohio, in trust to expend the income in the maintenance, improvement, and beautifying of a public park of the city known as Snyder Park, including any extension thereof which said city might acquire. Such tax having been paid under protest, this action was brought to secure a refunding of the same.

Page 190 U. S. 250

A demurrer to the petition having been sustained by the circuit court and final judgment entered, the case was brought here by writ of error.