Illinois Supreme Court October 24, 1901 (Walker v. People)

Mr. Justice Magruder

delivered the opinion of the court:

First—The act, known as the Inheritance Tax law of this State, has been decided,, in a number of cases, to be constitutional; and, therefore, any further discussion of the question here would be unnecessary and fruitless. (Kochersperger v. Drake, 167 Ill. 122; Ayers v. Chicago Title and Trust Co. 187 id. 42; Billings v. People, 189 id.