There is no denial of equal protection in prescribing different treatment for lineal relations, collateral kindred and unrelated persons, or in increasing the proportionate burden of the tax progressively as the amount of the benefit increases.1571 A tax on life estates where the remainder passes to lineal heirs is valid despite the exemption of life estates where the remainder passes to collateral heirs.1572 There is no arbitrary classification in taxing the transmission of property to a brother or sister, while exempting that to a son-in-law or daughter-in-law.1573 Vested and contingent remainders may be treated differently.1574 The exemption of property bequeathed to charitable or educational institutions may be limited to those within the state.1575 In computing the tax collectible from a nonresident decedent’s property within the state, a state may apply the pertinent rates to the whole estate wherever located and take that proportion thereof which the property within the state bears to the total; the fact that a greater tax may result than would be assessed on an equal amount of property if owned by a resident, does not invalidate the result.1576
- Magoun v. Illinois Trust & Savings Bank, 170 U.S. 283, 288, 300 (1898).
- Billings v. Illinois, 188 U.S. 97 (1903).
- Campbell v. California, 200 U.S. 87 (1906).
- Salomon v. State Tax Comm’n, 278 U.S. 484 (1929).
- Board of Educ. v. Illinois, 203 U.S. 553 (1906).
- Maxwell v. Bugbee, 250 U.S. 525 (1919).