 | United States. Department of Justice - 1922 - 710 페이지
...passing of an estate or a succession, legacy taxes, estate taxes, or privilege taxes, nevertheless tax laws of this nature in all countries rest in their...on which such taxes are more immediately rested." And speaking further of inheritance and legacy taxes the court, at page 54. quoted from United States... | |
 | 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 페이지
...estate or a succession, legacy taxes, estates taxes or privilege Dixon v. Ricketts. taxes, nevertheless tax laws of this nature in all countries rest in their...living, on which such taxes are more immediately rested. ' ' Under the statutes of this State, all of the property of a decedent remaining after the payment... | |
 | 1907 - 1150 페이지
...property disassociated from its transmission or receipt by will, or as the result of Intestacy. * • * Tax laws of this nature in all countries rest in their...on which such taxes are more Immediately rested." Knowltou v. Moore, 178 US 41. 47, 56, 20 Sup. Ct. 747, 44 L. Ed. 969. Whether governmental taking of... | |
 | 1919 - 1046 페이지
...Chief Justice declared that, although different modes of assessing such duties prevail, nevertheless tax laws of this nature in all countries rest in their...living, on which such taxes are more immediately rested; that all courts and all governments concede that the transmission of property, occasioned by death,... | |
 | 1921 - 956 페이지
...the Legislatures of most of the states and are now in force with somewhat varying provisions, but all "rest in their essence upon the principle that death...the living on which such taxes are more immediately vested." Knowlton v. Moore, 178 US 41, 20 Sup. Ct 747, 44 L. Ed. 969. It is commonly held that such... | |
 | United States. Supreme Court - 1900 - 672 페이지
...continental countries, England and her colonies, and an examination of all shows that tax laws of this nature rest in their essence upon the principle that death...the living on which such taxes are more immediately vested. Ib. 3. When a particular construction of a statute will occasion great inconvenience, or produce... | |
 | United States. Office of Commissioner of Internal Revenue - 1901 - 392 페이지
...taxes, nevertheless tax laws of this nature in all countries rest in their essence upon the principal that death is the generating source from which the...living, on which such taxes are more immediately rested. Having ascertained the nature of death duties, the first question which arises is this : Can the Congress... | |
 | Richard Theodore Ely - 1903 - 552 페이지
...must be binding upon all future generations. Could any 1Knowlton v. Moore, 178 US 41. The court held that "it is the power to transmit or the transmission...the living on which such taxes are more immediately vested." claim be more monstrous ? It is in itself the extremest radicalism. Nothing illustrates better... | |
 | United States. Solicitor of the Dept. of Commerce and Labor, Charles Earl - 1907 - 80 페이지
...of passing an estate or a succession, legacy taxes, estate taxes, or privilege taxes, nevertheless tax laws of this nature in all countries rest in their...living, on which such taxes are more immediately rested. (Knowlton v. Moore, 178 US , 41 , 47, 56 (1900).) Such being the nature of the tax in legal contemplation,... | |
| |
... 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... 
