147 Ga. 503 | Ga. | 1918
In this connection it may be helpful to note also the language of Mr. Justice Lamar in. Keeney v. New York, 222 U. S. 525, 534 (32 Sup. Ct. 105, 56 L. ed. 299): “Wherever the amount of a tax is, as here, to be measured by the value of property, it has been earnestly argued that it was to tax the property itself, and that to ignore that feature is to put the name above the fact. But when the State decides to impose such a tax, then the amount must be determined by some standard. To require the same amount to be paid on all transfers is not so fair as to impose the burden in proportion to the value of the property. An excise on transfers therefore does not lose that character because the amount to be paid is determined by the values conveyed. In view of the decision in Magoun v. Illinois Trust Bank, 170 IT. S. 283 [18 Sup'. Ct. 594, 42 L. ed. 1037], and other eases already cited, it is unnecessary to review the arguments pro and con, and again point out the
Bearing in mind the distinction between a tax on property and an excise on the privilege of a transfer of property to take' effect at the death of an owner, we may with clearer foresight proceed to construe the act involved in this case. The first rule for the interpretation of a statute is to seek diligently the intention of the legislature as manifested in its terms; and in arriving at this intention one of the most important matters to consider is the context of the act itself; for if words or phrases may seem ambiguous or devoid of meaning when separated from the context, and when read in connection with the context are clear and easily understood, there is no ambiguity in the act itself. The caption of the act now under consideration expressly forecasts an intent “to create, provide for, and require the payment of taxes whenever property passes by the laws of inheritance or succession, by will> or by deed, grant, or gift intended to take effect in possession or enjoyment after the death of the grantor or donor . . ” Section one declares, that “all property within the jurisdiction of this State, real and personal, and every estate and interest therein, whether belonging to the inhabitants of this State or not, which shall pass on the death of a decedent by will or by the laws regulating descents and distribution, or by deed, grant, or gift, except in cases of a bona fide purchase for a full consideration, made, or intended to take effect in possession or enjoyment, after the death of the grantor or donor, to any person or persons, bodies politic or corporate, in trust or otherwise, shall he subject to taxes, and shall pay the following tax to this State: (1) TJpon a transfer taxable under this act of property or any beneficial interest therein, of an amount in excess of the value of five thousand ($5000) dollars, to any father, mother, husband, wife, child, brother, sister, wife or widow of a son, or any child, or children adopted as such, in conformity with the laws of this State, of the decedent, grantor, donor or vendor, or to any lineal descendant of such decedent, grantor, donor or vendor, born in lawful wedlock, the tax shall be at the rate of 1 per cent! on any amount in excess of five thousand ($5,000) dollars. (2) .TJpon a transfer taxable under this act, of property or any beneficial interest therein, of any amount to any person or corporation, or association other -than those enumerated in
In passing this’ act, the law being that the right of transfer of property to take effect at death is separate from the property itself, and (as will appear in the second division of the opinion) that both may be constitutionally taxed, the legislature had in mind the difference here pointed out and their power to tax as indicated. For similar reasons they knew that all taxation upon property subject to be taxed in this State should be uniform and ad valorem, and that no ad valorem tax could be levied in excess of the constitutional limit of five mills. They knew that provision existed for levying ad valorem taxes on property up to the limit of five mills,
Other contentions are, that the act is violative of: (a) Art. 7, see. 2, par. 1, of the constitution of Georgia (Civil Code, § 6553), because under a proper construction it imposes a tax upon property as distinguished from transmission of title, and is not “uniform upon the same class of subjects,” and not “ad valorem upon all property subject to be taxed within the territorial limits of the authority levying the tax.” (&) Art. 7, sec. 1, par. 2, of the constitution of-Georgia (Citil Code, § 6552), because it is a levy of taxes upon property for one year, exceeding five mills on each dollar of the value of property taxable, and is not- levied to provide for repelling'invasion, suppressing insurrection, or defending the State in time of war. (c) Amendment 5 of the constitution of the United States (Civil Code, § 6688), providing that no person shall be deprived of life, liberty, or property without due process of law, because under a proper construction the act is a tax on property, and neither this act nor any general law of the State provides for legal notice to the parties subject to the tax or for a hearing on the value of the property before the ordinary or assessors. (d) Amendment 14 of the constitution of the United States (Civil Code, § 6700), because in so far as the act requires payment of the tax “out of the property transferred,” it constitutes an unjust discrimination against those taking life-estates and all other estates less than fee simple. It will be observed that these several grounds of attack rest upon the contention that the tax is upon the property. The ruling made in the first division of this opinion, that the tax is upon the transmission and not upon the property, meets all of the objections, except that relating to due process of law, with which we will presently deal. See Keeney v. New York, 222
Judgment affirmed.