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" 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 Taxation of Inheritance - Page 112
by William John Shultz - 1926 - 379 pages
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New Outlook, Volume 85

1907 - 1184 pages
...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...
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New Outlook, Volume 83

1906 - 1232 pages
...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...
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The Central Law Journal, Volume 46

1898 - 562 pages
...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...
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The American Law Register, Volume 15

1876 - 816 pages
...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...
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A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - 1877 - 970 pages
...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...
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Reports of Cases in the Supreme Court of Appeals of Virginia, Volume 68

Virginia. Supreme Court of Appeals - 1877 - 1104 pages
...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...
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Reports of Cases Determined in the Supreme Court of the Territory ..., Volume 26

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 pages
...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...
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Atlantic Reporter, Volume 47

1901 - 1166 pages
...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...upon it From these principles it is deduced that the state may tax the privilege, discriminate between relatives, and between these and sti angers, and...
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Atlantic Reporter, Volume 30

1895 - 1172 pages
...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...
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The New Hampshire Reports, Volume 61

New Hampshire. Supreme Court - 1887 - 702 pages
...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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