Studies in History, Economics, and Public Law, Volume 4, Issues 1-3Columbia University Press, 1894 - Social sciences |
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Common terms and phrases
¹ Laws administration adopted amount annual apply appraisal Assembly assessed banks bequest bills brothers and sisters chap charge Charlotte counties charter collateral inheritance tax collateral relatives colonies COLUMBIA COLLEGE commissioner commonwealth companies constitution corporations Council county treasurer court Cumberland county death debts decedent decedent's declared deducted descendants direct heirs dollar England escheat exempt favor fees finance fiscal five per cent francs gifts inter vivos Governor granted Hampshire Hening History husband or wife Ibid imposed income increased intestacy Ira Allen land tax legacy legislature less levied listers matter one-half paid payable payment pence Pennsylvania personal property personalty Political poll tax pounds probate Prof progressive progressive tax property tax provision purpose quit-rents real estate receipts repealed revenue shillings six per cent Statutes succession duty tax-payer taxable taxation three per cent tion tobacco towns valuation Vermont Vermont constitution Virginia wealth York
Popular passages
Page 61 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
Page 9 - Hudson's river, and all the lands from the west side of Connecticut river, to the east side of Delaware bay.
Page 65 - Imposed in like cases upon the citizens or subjects of the country from which such proceeds may be drawn. ABTICLE II The citizens or subjects of each of the Contracting Parties shall have full power to dispose of their personal property within the territories of the other, by testament...
Page 28 - And, previous to any law being made to raise a tax, the purpose for which it is to be raised ought to appear evident to the legislature to be of more service to the community, than the money would be if not collected.
Page 25 - That every member of society hath a right to be protected in the enjoyment of life, liberty and property, and therefore is bound to contribute his proportion towards the expence of that protection, and yield his personal service when necessary, or an equivalent thereto...
Page 68 - Traffick shall be made; And after the said one and twenty Years ended, the same shall be taken to the Use of Us, our Heirs, and Successors, by such Officers and Ministers, as by Us, our Heirs, and Successors, shall be thereunto assigned or appointed ; XIV.
Page 80 - ... any child to whom the decedent for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent...
Page 102 - ... be justly deprived or abridged of any civil right as a citizen, on account of his religious sentiments or peculiar mode of religious...
Page 65 - ... legatee or donee, to the whole or any part of the succession of a person deceased, whether such person shall have died in this State or elsewhere, shall pay a tax of ten per cent, on all sums, or on the value of all property which he may have actually received from said succession, or so much thereof as is situated in this State...
Page 135 - M'CULLOCH. -A TREATISE ON THE PRINCIPLES AND PRACTICAL INFLUENCE of TAXATION and the FUNDING SYSTEM.