 ... the practical and historical ground that this kind of tax always has been regarded as the antithesis of a direct tax; "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...  Political Science Quarterly - Stranica 4761921Potpun prikaz - O ovoj knjizi
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - Broj stranica: 1550
...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. "The inequalities charged upon the statute, if there is an intestacy, are all inequalities in the amounts... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - Broj stranica: 1154
...a duty or excise because of the particular occasion which gives rise to its levy." (178 US 81-83.) jenes zu erforschen. Scheu der Wilden<br/> vor Fremden. (4.) Die inequalities charged upon the statute, if there is an intestacy, are all inequalities in the amounts... | |
 | Margaret Spahr - 1925 - Broj stranica: 184
...been treated as a duty or excise, because of the particular occasion which gives rise to its levy.' 60 Upon this point a page of history is worth a volume of logic." 61 Thus the Supreme Court has uniformly maintained the position that a succession tax of any description... | |
 | 1925 - Broj stranica: 406
...been 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. As a matter of fact, the several States in enacting inheritance tax laws may have placed undue burdens... | |
 | 1925 - Broj stranica: 398
...been 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. As a matter of fact, the several States in enacting inheritance tax laws may have placed undue burdens... | |
 | 1921 - Broj stranica: 476
...been 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." VOL. 9;J No. 2 & Otis Inheritance Taxation (2nd Ed.) 66. On the other hand, the majority of the state... | |
 | 1927 - Broj stranica: 1228
...considerations. 13 See Nicol v. Ames, 173 US 509, 515 (1899); Knowlton v. Moore, supra note 8, at 83. 14 " On this point a page of history is worth a volume of logic," per Mr. Justice Holmes in NY Trust Co. v. Eisner, supra note 9, at 340. The Supreme Court has gone... | |
 | 1927 - Broj stranica: 1234
...considerations. 18 See Nicol v. Ames, 173 US 509, 515 (1899); Knowlton v. Moore, supra note 8, at 83. 14 " On this point a page of history is worth a volume of logic," per Mr. Justice Holmes in NY Trust Co. v. Eisner, supra note 9, at 340. The Supreme Court has gone... | |
 | United States. U.S. Congress. Senate. Committee on Immigration - 1932 - Broj stranica: 104
...exacted such a promise. But I submit, as Mr. Justice Holmes once said in another connection, that " upon this point a page of history is worth a volume of logic." (New York Trust v. Eisner.) On this point, with all due respect to the dissenting opinion, I think... | |
 | United States. Congress. Senate. Committee on Immigration - 1932 - Broj stranica: 108
...exacted such a promise. But I submit, as Mr. Justice Holmes once said in another connection, that " upon this point a page of history is worth a volume of logic." (New York Trust v. Eisner.) On this point, with all due respect to the dissenting opinion, I think... | |
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