(Download) "Magoun v. Illinois Trust and Savings Bank." by Supreme Court of the United States # Book PDF Kindle ePub Free
eBook details
- Title: Magoun v. Illinois Trust and Savings Bank.
- Author : Supreme Court of the United States
- Release Date : January 25, 1898
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 75 KB
Description
Legacy and inheritance taxes are not new in our laws. They have existed in Pennsylvania for over sixty years, and have been enacted in other States. They are not new in the laws of other countries. In State v. Alston, 94 Tennessee, 674, Judge Wilkes gave a short history of them as follows: "Such taxes were recognized by the Roman law. Gibbons Decline and Fall of the Roman Empire, vol. 1, pp. 163-4. They were adopted in England in 1780, and have been much extended since that date. Dowells History of Taxation in England, 148; Acts 20 George III, c. 28; 45 George III, c. 28; 16 and 17 Victoria, c. 51; Green v. Craft, 2 H. B1. 30, Hill v. Atkinson, 2 Merivale, 45. Such taxes are now in force generally in the countries of Europe. (Review of Reviews, February, 1893.) In the United States they were enacted in Pennsylvania in 1826; Maryland, 1844; Delaware, 1869; West Virginia,