 | 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 the creature of the law and not a natural right — a privilege, and therefore the authority which confers it may impose conditions... | |
 | Law - 1876 - 816 pages
...LIMITATIONS ON TAXING POWER ARISING OUT OF THE SITUS OF THE PROPERTY TAXED. ( Continued from paye 75.) 5. Collateral Inheritance Tax. — " The right to take...of his kindred, say to his lineal descendants and ascendants:" Eyre v. Jacob, 14 Gratt. 422. LEE, J., p. 430. When the legislature requires a certain... | |
 | Virginia. Supreme Court of Appeals - Law reports, digests, etc - 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... | |
 | 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 - Law reports, digests, etc - 1904 - 598 pages
...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... | |
 | Law reports, digests, etc - 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...his kindred,— say to his lineal descendants and ascendants,— and it might impose terms and conditions upon which collateral relatives 'may be permitted... | |
 | Law reports, digests, etc - 1886 - 892 pages
...made. But it may be deduced from the very nature of the subject itself. The right to take property l>y devise or descent is the creature of the law, and...either by devise or descent to a particular class of hia kindred, say to his lineal descendants and ascendants; it might impose terms and conditions upon... | |
 | Law reports, digests, etc - 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 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 - Law reports, digests, etc - 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...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 - Law reports, digests, etc - 1889 - 780 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 Lby its authority. The legislature might if it saw proper, restrict the succession to a decedent's... | |
 | Benjamin Franklin. [from old catalog] Dos Passos - Inheritance and transfer tax - 1890 - 404 pages
...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...restrict the succession to a decedent's estate, either by will or descent, to a particular class of his kindred, say to his lineal descendants and ascendants... | |
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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. 
