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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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The Supreme Court on the Incidence and Effects of Taxation: An Analysis of ...

Margaret Spahr - 1925 - Broj stranica: 261
...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...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - Broj stranica: 1461
...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 North American Review, Opseg 222

1925
...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...
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The North American Review, Opseg 222

1925
...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...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1925
...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 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." VOL. 9;J No. 2 & Otis Inheritance Taxation (2nd Ed.) 66. On the other hand, the majority of the state...
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Naturalization of Alien Conscientious Objectors: Hearings Before a ...

United States. U.S. Congress. Senate. Committee on Immigration - 1932 - Broj stranica: 97
...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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Naturalization of Alien Conscientious Objectors: Hearings Before a ...

United States. Congress. Senate. Committee on Immigration - 1932 - Broj stranica: 97
...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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United States Reports: Cases Adjudged in the Supreme Court, Opseg 328

United States. Supreme Court - 1947
...individuals, that they outlawed by the explicitness of their prohibition of bills of attainder. "Upon this point a page of history is worth a volume of logic." New York Trust Co. v. Eisner, 256 US 345, 349. Nor should resentment against an injustice displace...
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Ombudsman: Hearing Before the Subcommittee on Administrative Practice and ...

United States. Congress. Senate. Judiciary - 1966 - Broj stranica: 383
...a tenuos structural link between them, the only possible response would be Justice Holmes' : "Upon this point a page of history is worth a volume of logic." M The activity of these two officers overlaps considerably, even though the Chancellor handles far...
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