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The recent case of Farmers Loan and Trust Company v. Minnesota again raises the interesting and all-important question of how far a state may go under the Fourteenth Amendment in taxing property to which it has in one way or other some connection. The Supreme Court here held that the State of Minne- sota could not impose an inheritance tax upon the testamentary transfer of bonds and obligations of Minnesota municipal corporations kept by the owner in New York, where he had been domiciled and where his will was probated, none of such bonds and obligations having any connection with any business conducted by or on behalf of decedent in Minnesota.

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Jurisdiction of the States to Tax—Recent Developments, 5 Indiana Law Journal 507 (1930)

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