| 1907 - 1184 sayfa
...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... | |
| Virginia. Supreme Court of Appeals - 1877 - 1104 sayfa
...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... | |
| 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 sayfa
...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 sayfa
...This is fully embraced within its general and comprehensive power upon the subject, to which allusion has already been made. But it may be deduced from...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... | |
| 1901 - 1166 sayfa
...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... | |
| New Hampshire. Supreme Court - 1887 - 702 sayfa
...This is fully embraced within its general and comprehensive power upon the subject to which allusion has already been made. But it may be deduced from...by its authority. The legislature might, if it saw fit, restrict the succession to the decedent's estate, either by devise or descent, to a particular... | |
| Virginia. Supreme Court of Appeals - 1889 - 780 sayfa
...This is fully embraced within its general and comprehensive power upon the subject to which allusion has already been made. But it may be deduced from...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 Dos Passos - 1895 - 738 sayfa
...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...might, if it saw proper, restrict the succession to a deWkly. Notes Cas. 495; Wallace v. Myers (1889) 38 Fed. 184; Pullen v. Commissioners (1872) 00 NC 361.... | |
| 1895 - 914 sayfa
...Tax Act, the judge who delivered the opinion of the Court of Appeals of Virginia broadly declared: " The right to take property by devise or descent is the creature of the law and secured and protected l>y its authority. The Legislature might, if it saw proper, restrict the succession to a decedent's... | |
| Wisconsin. Tax Commission - 1898 - 296 sayfa
...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... | |
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