 The right of Inheritance, including the designation of heirs and the proportions which the several heirs shall receive, as well as the right of testamentary disposition, are entirely matters of statutory enactment, and within the control of the legislature....  Proceedings of the Stanford Conference on Business Education - Page 77by Stanford University. Graduate School of Business - 1926 - 214 pagesFull view - About this book
 | Law reports, digests, etc - 1897 - 1152 pages
...the ancestor can divert his estate from the heir, the same authority which confers this privilège may attach to It the condition that a portion of the...contributed is peculiarly within the legislative discretion. The appellants do not contest the power of the legislature to pass an act providing for a tax upon... | |
 | Law reports, digests, etc - 1897 - 1212 pages
...and clearly elaborated in the above cases that it Is necessary to do no more than refer to the cases. The right of Inheritance, including the designation...contributed Is peculiarly within the legislative discretion. The appellants do not contest the power of the legislature to pass an act providing for a tax upon... | |
 | California. Supreme Court - Law reports, digests, etc - 1897 - 826 pages
...confers this privilege may attach to it the condition that a portion of the estate so received shall he contributed to the state, and the portion thus to...contributed is peculiarly within the legislative discretion. The appellants do not contest the power of the legislature to pass an act providing for a tax upon... | |
 | William Smithers Church - Probate law and practice - 1909 - 1104 pages
...of property; or providing for exemptions: In re Tuohy's Estate, 35 Mont. 431; 90 Pac. Rep. 170, 172. The right of inheritance, including the designation...is peculiarly within the legislative discretion: In re Wilmerding's Estate, 117 Cal. 281; 49 Pac. Rep. 181, 182. 2. Constitutionality of acts. (1) In general.... | |
 | Peter V. Ross - Forms (Law) - 1909 - 156 pages
...been so fully and clearly elaborated that it is necessary to do no more than to refer to the cases. The right of inheritance, including the designation...is peculiarly within the legislative discretion": Estate of Wilmerding, 117 Cal. 281, 49 Pac. 181; Estate of Stanford, 126 Cal. 112, 58 Pac. 462, 45... | |
 | Peter V. Ross - Inheritance and transfer tax - 1912 - 926 pages
...property when and clearly elaborated that it is necessary to do no more than to refer to the cases. The right of inheritance, including the designation...contributed is peculiarly within the legislative discretion. ' ' " The majority of the courts go so far as to declare that the right to transmit or receive property... | |
 | Arthur Walker Blakemore, Hugh Bancroft - Inheritance and transfer tax - 1912 - 1398 pages
...distribute the burdens of taxation or to determine the classes by which that burden shall be borne. "The right of inheritance including the designation...is peculiarly within the legislative discretion." Per Harrison, J., in In re Wilmerding's Estate, 117 Cal. 281, 49 P. 181. "Child Adopted." — "Lineal... | |
 | Denis Crispin Twitchett, John King Fairbank - China - 1912 - 658 pages
...estate, or that the ancestor can divert his estate from the heir, the same authority which authorizes this privilege may attach to it the condition that...peculiarly within the legislative discretion." (In re Wilmerding, 117 Cal. 284.) In another case it is said : "At the outset of this consideration it... | |
 | Clinton Reed Hull - Community property - 1928 - 176 pages
...privilege may attach to it the condition that a portion of the estate so received shall be contribute.^ to the state, and the portion thus to "be contributed is peculiarly within the legislative discretion."40 "While the laws of all civilized states recognize in every citizen the absolute right... | |
 | California. Supreme Court - Law reports, digests, etc - 1906 - 862 pages
...clearly elaborated in the above cases that it is necessary to do no more than to refer to the cases. The right of inheritance, including the designation...is peculiarly within the legislative discretion." And again: "As this tax is not upon property, but upon the right of succession, the constitutional... | |
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