Constitutional Law—Collateral Inheritance Tax.—The act of March 23, 1893, imposing a tax of five dollars on every hundred dollars of the market value of property collaterally inherited, bequeathed, or devised, where its value exceeds five hundred dollars, is constitutional and valid.

Id.—Right of Inheritance—Testamentary Disposition—Legislative Control—Condition—Contribution to State.—The right of inheritance, including the designation of heirs and the proportions which the several heirs shall receive, as well as the right of testamentary disposition, are entirely statutory, and within the control of the legislature; and the same legislative authority that confers the right or privilege of inheritance or of testamentary disposition may attach to it the condition that a portion of the estate so received shall be contributed to the state.

Id.—Classification of Heirs—Construction of Code—“ Inheritance ” and “Taxation” Distinct Subjects.—Section 1386 of the Civil Code does not make a classification of heirs with reference to any legislative object; and “inheritance” and “taxation” have no necessary connection as subjects of legislation, and the legislature having plenary authority in reference to each of these subjects, is not required to consider them together, nor to shape its legislation concerning one with reference to the other, nor to observe the same classification for purposes of taxation that is made for purposes of inheritance.

Id.—Exemption of Small Estates—Taxation According to Value_ Excise Tax—Legislative Discretion.—The provision exempting estates valued at less than five hundred dollars, from the collateral inheritance tax is valid, and the constitutional provision that all property shall be taxed in proportion to its value, is inapplicable to such a tax, which is in the nature of an excise tax, the right to impose which includes the right to select the subjects upon which it shall be imposed, and there being no constitutional provision that such a tax shall be imposed upon every inheritance, the judgment of the legislature that it is in the public interest that the collateral inheritance tax shall be imposed only upon such inheritances as exceed five hundred dollars in value is not open to review.