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" ... has ever been treated as a duty or excise, because of the particular occasion which gives rise to its levy" (178 US, 81-83). Upon this point a page of history is worth a volume of logic. "
Taxicab Innovations: Services and Regulations : Proceedings of the National ... - Stranica 33
1981 - Broj stranica: 131
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Cases Decided in the United States Court of Claims, Opseg 66

United States. Court of Claims - 1929
...doubtless for the reason that they had prevailed for more than a hundred years, and it is said that " upon this point a page of history is worth a volume of logic." Surely a " transfer " is included in a " transmission." That there was a transmission of the property...
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The Central Law Journal, Opseg 93

1921
...treated as a duty or excise, because of the particular occasion which gives rise to its levy.' Upon this point a page of history is worth a volume of logic." Whether the federal estate tax should be computed on the net value of the estate after the state inheritance...
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Constitutional Law in 1917-1918: The Constitutional Decisions of the Supreme ...

Thomas Reed Powell - 1919
...the particular occasion which gives rise to its levy'." Mr. Justice Holmes concluded curtly: " Upon this point a page of history is worth a volume of logic." The present theory of the court as to the Sixteenth Amendment is that it gave Congress no new power...
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Political Science Quarterly, Opseg 36

1921
...the particular occasion which gives rise to its levy'." Mr. Justice Holmes concluded curtly: " Upon this point a page of history is worth a volume of logic." The present theory of the court as to the Sixteenth Amendment is that it gave Congress no new power...
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Journal of Accountancy, Opseg 33

1922
...duty or excise, because of the particular occasion which gives rise to its levy" (178 US, 81-83). Upon this point a page of history is worth a volume of logic. The inequalities charged upon the statute, if there is an intestacy, are all inequalities in the amounts...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Opseg 256

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1922
...duty or excise, because of the particular occasion which gives rise to its levy." 178 US 81-83. Upon this point a page of history is worth a volume of logic. The inequalities charged upon the statute, if there is an intestacy, are all inequalities in the amounts...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Opseg 256

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1922
...duty or excise, because of the particular occasion which gives rise to its levy." 178 US 81-83. Upon this point a page of history is worth a volume of logic. The inequalities charged upon the statute, if there is an intestacy, are all inequalities in the amounts...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Opseg 4

United States - 1922
...particular occasion which gives rise to its levy.' 178 US 81-83. FED. STAT. ANN.— 1921 SUPP. I'pon this point a page of history is worth a volume of logic. " The inequalities charged upon the statute, if there is an intestacy, are all inequalities in the...
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Harvard Law Review, Opseg 37

1924
...331 (1874), and Knowlton v. Moore, 178 US 41 (1900). 31 Mr. Justice Holmes states (p. 349): " Upon this point a page of history is worth a volume of logic." 32 At p. 348. 33 The reference in New York Trust Company v. Eisner, supra, at p. 349, to Knowlton v....
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The Pacific Reporter, Opseg 221

1924
...(NY Trust Co. v. Eisner, 256 U. S. 345, 349, 41 Sup. Ct. 506, 507 [65 L. Ed. 963, 16 ALR 660]): "Upon this point a page of history is worth a volume of logic." I am further convinced that, at the time of the separation, the character of evidence required as the...
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