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The Middle East in 2015: The Impact of Regional Trends on U.S. Strategic Planning

The Middle East in 2015: The Impact of Regional Trends on U.S. Strategic Planning

Paperback

Currently unavailable to order

ISBN10: 1234206528
ISBN13: 9781234206529
Publisher: Books Llc
Pages: 240
Weight: 0.96
Height: 0.51 Width: 7.44 Depth: 9.69
Language: English
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1921 edition. Excerpt: ...in almost all, if not all, the Constitutions of the several states, requiring uniformity and equality of taxation, seem to have furnished the weapon of attack upon the validity of inheritance taxation more frequently than any other constitutional provision. It may, however, be laid down as a general rule that the states may tax the privilege of succeeding to the property of the former owner upon his death, discriminate between relatives and between these and strangers, and give exemptions, and are not precluded from this power by the constitutional provision just referred to. An inheritance tax law providing for an increased rate of taxation upon inheritances as the amount of the inheritances increased does not violate the constitutional provision as to uniformity and equality. Nunnemacher v. State (1906), 129 VVis. 190, 108 N. W. 627, 9 L. R. A. (N. S.) 121, 9 Ann. Cas. 711; In re McKennan's Estate (1911), 27 S. D. 136, 130 N. W. 33, 33 L..R. A. (N. S.) 620, Ann. Cas. 1913D 745. In Nettlefowfs Appeal (1903), 76 Conn. 235, 56 Atl. 565, it was held that an inheritance tax law was not unconstitutional because, in imposing death duties, it made an arbitrary difference between estates of $10,000 and those of a greater amount, so that a lega tee of an estate of $10,000 paid no tax, but a legatee of an estate of more than $10,000 was taxed. The court said that such result was a mere incident to the operation of a law enacted solely for the purposes of taxation and clearly within the legislative power of taxation, and is not an attempt, either in form, substance, or purpose, to exercise that power of favoring some persons and punishing others, at the mere will of the legislature, which the Constitution excludes from the grant...