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82 페이지 - ... interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the estate, it being the purpose and intent of this title that so far as is practicable and unless otherwise directed by the will of the decedent the tax shall be paid out of the estate before its distribution.
82 페이지 - ... rest in their essence upon the principle that death is the generating source from which the particular taxing power takes its being, and that it is the power to transmit, or the transmission from the dead to the living, on which such taxes are more immediately rested.
29 페이지 - The thing intended to be accomplished by this statute is the denial of the facilities of interstate commerce to those manufacturers in the States who employ children within the prohibited ages. The act in its effect does not regulate transportation among the States, but aims to standardize the ages at which children may be employed in mining and manufacturing within the States.
123 페이지 - So long as the public are served to their reasonable satisfaction, it is a matter of no importance who serves them. The railroad company performs its whole duty to the public at large and to each individual when it affords the public all reasonable express accommodations.
21 페이지 - That a prosecution and conviction of a defendant for the shipment or delivery for shipment of any goods under the conditions herein prohibited shall be a bar to any further prosecution against the same defendant for shipments or deliveries for shipment of any such goods before the beginning of said prosecution.
72 페이지 - Imagine to yourselves," says my correspondent,* " this sentence, delivered with all the calm dignity of Cato, of Utica -imagine to yourself the Roman senate, assembled in the capitol, when it was entered by the profane Gauls, who, at first, were awed by their presence, as if they had entered an assembly of the Gods ! — imagine that you heard that Cato addressing such a senate — imagine that you saw the handwriting on thewallofBelshazzar's palace — imagine you had heard a voice, as from Heaven,...
23 페이지 - The object of inspection laws is to improve the quality of articles produced by the labor of a country ; to fit them for exportation, or, it may be, for domestic use. They act upon the subject before it becomes an article of foreign commerce, or of commerce among the states, and prepare it for that purpose.
23 페이지 - But 25 the inspection laws are said to be regulations of commerce, and are certainly recognized in the Constitution as being passed in the exercise of a power remaining with the States.
23 페이지 - On the contrary, they are treated as quarantine and health laws, are so denominated in the acts of Congress, and are considered as flowing from the acknowledged power of a State to provide for the health of its citizens.
177 페이지 - I observed, that if the eldest son could eat twice as much, or do double work, it might be a natural evidence of his right to a double portion ; but being on a par in his powers and wants, with his brothers and sisters, he should be on a par also in the partition of the patrimony ; and such was the decision of the other members.