102 P. 684 | Cal. Ct. App. | 1909
The appeal is from an order of the superior court of the city and county of San Francisco directing the widow, sole devisee under the will of said James E. Damon, deceased, to pay $1172, "inheritance tax," under the act of the legislature approved March 20, 1905.
Appellant's only contention seems to be that said law is repugnant to the constitution of the state and especially to the fourteenth amendment of the constitution of the United States. The argument is based principally upon the theory that there is a discrimination between the citizens of this state and those of other states, but it would be a sufficient answer to say that it does not appear to which class appellant belongs and hence — granting such discrimination — it cannot be determined that appellant is an aggrieved party. What was said in Estate of Johnson,
But again, appellant admits that "the validity of said law has been upheld by several decisions of the Supreme Court," and therefore she hardly expects "the court to go back of their own rulings." With less reason, of course, could she expect us to overrule those decisions.
All the questions, indeed, discussed by counsel have been settled adversely to appellant's contention in the following cases: Estate of Wilmerding,
The order is affirmed.
Chipman, P. J., and Hart, J., concurred.