MR. JUSTICE BROWN, after making the foregoing statement, delivered the opinion of the court.
This case involves the single question whether it is within the power of the Federal government, and within the spirit of the act of Congress of June 13, 1898, 30 Stat. 448, as amended March 2, 1901, 31 Stat. 946, to impose a succession tax upon a bequest to a municipal corporation of a State for a corporate and public purpose.
The case is to a certain extent the converse...
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