 The right to take property by devise or descent is the creature of the law, and not a natural right — a privilege, and therefore the authority which confers it may impose conditions upon it.  The New Hampshire Reports - Страница 628написао/ла New Hampshire. Supreme Court - 1887Пуни преглед - О овој књизи
 | 1907 - 1184 страница
...policy."1 In the eye of the law, all rights of inheritance depend upon express legislative enactment. " The right to take property by devise or descent is the creature of the law and not a natural right — a privilege, and therefore the authority which confers it may impose conditions... | |
 | 1876 - 816 страница
...OF THE SITUS OF THE PROPERTY TAXED. ( Continued from paye 75.) 5. Collateral Inheritance Tax. — " The right to take property by devise or descent is...by its authority. The legislature might, if it saw proper, restrict the succession to a decedent's estate, either by devise or descent to a particular... | |
 | Virginia. Supreme Court of Appeals - 1877 - 1104 страница
...beyond all question. This is fully embraced within its general and comprehensive power of taxation. But it may be deduced from the very nature of the...devise or descent is the creature of the law, and protected by its authority." Having plenary powers, only restricted by the constitution, over the subject... | |
 | William Henry Burroughs - 1877 - 970 страница
...them, in New York, they are not property within the State.3 § 44. Collateral Inheritance Tax. — " The right to take property by devise or descent is...by its authority. The legislature might, if it saw proper, restrict the succession to a decedent's estate, either by devise or descent to a particular... | |
 | Utah. Supreme Court, Albert Hagan, John Augustine Marshall, John Maxcy Zane, James A. Williams, Joseph M. Tanner, George L. Nye, John Walcott Thompson, August B. Edler, Alonzo Blair Irvine, Harmel L. Pratt, William S. Dalton, H. Arnold Rich - 1904 - 598 страница
...based on two principles : (1) An inheritance tax is not one on property, but one on the succession. (2) The right to take property by devise or descent is the creature of the law, and not a natural right— a privilege, and therefore the authority which confers it may impose conditions... | |
 | 1886 - 892 страница
...constitutional prohibition, does possess the power to tax a civil right or privilege like this is beyond all question. This is fully embraced within its general...of the subject itself. The right to take property l>y devise or descent is the creature of the law, and secured and protected by its authority. The legislature... | |
 | 1895 - 1172 страница
...the supreme court held the same doctrine in Eyre v. Jacob, 14 Grat. 430. In that case the court said: "The right to take property by devise or descent is...by Its authority. The legislature might, if it saw proper, restrict the succession to a decedent's estate, either by devise or descent, to a particular... | |
 | 1901 - 1166 страница
...after death. It Is thus stated In Magoun v. Bank, 170 US 283, 288, 18 Sup. Ct. 596, 42 L. Ed. 1041: "The right to take property by devise or descent Is the creature of the law, and not a natural right— a privilege, — and therefore the authority which confers It may impose conditions... | |
 | Virginia. Supreme Court of Appeals - 1889 - 780 страница
...constitutional prohibition does possess the power to tax a civil right or privilege like this is beyond all question. This is fully embraced within its general...the creature of the law and secured and protected Lby its authority. The legislature might if it saw proper, restrict the succession to a decedent's... | |
 | Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 страница
...enjoyed, it is fixed at a certain per centum upon the value of the whole estate transmitted. . . . The right to take property by devise or descent is...by its authority. The Legislature might, if it saw proper, restrict the succession to a decedent's estate, either by will or descent, to a particular... | |
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