 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.  Atlantic Reporter - Страница 3021901Пуни 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...authority which confers it may impose conditions upon it."2 Second. Since inheritance is not a right, but a privilege granted by the State, it follows that... | |
 | 1906 - 1232 страница
...not on property but on succession. " The right to take property by devise or descent is the creation of the law, and not a natural right — a privilege,...authority which confers it may impose conditions upon it." Congress has therefore Constitutional authority to impose a progressive inheritance tax. The history... | |
 | 1898 - 562 страница
...property but on the succession, that the right to take property by devise or descent is a creature of law, and not a natural right — a privilege, and...impose conditions upon it. From these principles it is de. duced that the States may, in taxing the privilege, discriminate between relatives, and between... | |
 | 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 the creature of the law and secured and protected by its authority. The legislature might, if it saw proper, restrict the succession... | |
 | Virginia. Supreme Court of Appeals - 1877 - 1104 страница
...comprehensive power of taxation. But it may be deduced from the very nature of the subject itself. The right to take property by 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 the creature of the law, and secured and protected by its authority. The legislature might, if it saw proper, restrict the succession... | |
 | 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
...one on property, but one on the succession. (2) The right to take property by devise or descent is a creature of the law, and not a natural right — a privilege, and therefore the authority winch confers it may impose conditions upon it. From these principles it is deduced that the States... | |
 | 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 the creature of the law, and secured and protected by Its authority. The legislature might, if it saw proper, restrict the succession... | |
 | 1909 - 1336 страница
...tax is not one on property by devise or descent. It is the creature of the law, and not a natural ty which confers It may Impose conditions upon It. From these principles it is deduced that the states may tax the privilege, discriminate between relatives, and between these and strangers, and... | |
 | New Hampshire. Supreme Court - 1887 - 702 страница
...which allusion has already been made. But it may be deduced from the very nature of the subject itself. The right to take property by devise or descent is the creature of the law, and secured and protected by its authority. The legislature might, if it saw fit, restrict the succession... | |
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