Book Description

Excerpt from Supplement to Ross on Probate Law and Practice: Containing a Discussion of Inheritance Taxation and a Compilation of All Recent Decisions and Statutory Changes in the Probate Law of the Western States R. A. 259; State v. Hamlin, 86 Me. 495, 41 Am. St. Rep. 569, 30 Atl. 76, 25 L. R. A. 632; Estate of Keeney, 194 N. Y. 281, 87 N. E. 428; Knowlton v. Moore, 17 8 U. S. 41, 20 Sup. Ct. Rep. 747, 44 L. Ed. 969, Important constitutional, as well as other, considerations flow from this character of inheritance taxation, as presently will appear, for if the tax is not on property, or if it is an indirect as distinguished from a direct tax, then it is not within the purview of certain limitations placed by the organic law upon the power of taxation. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.