The Inheritance Tax
The Inheritance Tax
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490.
~ U. S. Statutes at Large, viii, 588.
3 Frederickson vs. Louisiana, 23 How. 445.
273] -^^-^^ UNITED STATES 103 force, Frenchmen should enjoy the rights of holding prop- erty in the same manner as citizens of the United States, and should not be subjected to taxes on transfers or inherit- ance different from those paid by American citizens.^ The tax was abolished in 1877, " but was revived at the old rate in 1894, ^ and the proceeds dedicated to the Charity Hospital in New Orleans.
The new ...constitution of Louisiana, adopted in 1898, makes provision for another kind of partial inheritance tax apparently designed mainly to discourage and compensate in some degree for evasions of property taxes by the well-to- do. It provides that the legislature shall have power to levy, for the support of the public schools, a tax upon all inheritances, legacies, and donations, (except those in the direct line less than $10, 000 in value, and bequests to edu- cational, religious, or charitable institutions) at rates not exceeding three per cent for the direct line and ten per cent in other cases; but adds that the tax shall not be enforced when the property inherited or donated shall have borne its just proportion of taxes prior to the time of such donation or inheritance.
What to read after The Inheritance Tax?
You can find similar books in the "Read Also" column, or choose other free books by West, Max, 1870-1909 to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
490.
~ U. S. Statutes at Large, viii, 588.
3 Frederickson vs. Louisiana, 23 How. 445.
273] -^^-^^ UNITED STATES 103 force, Frenchmen should enjoy the rights of holding prop- erty in the same manner as citizens of the United States, and should not be subjected to taxes on transfers or inherit- ance different from those paid by American citizens.^ The tax was abolished in 1877, " but was revived at the old rate in 1894, ^ and the proceeds dedicated to the Charity Hospital in New Orleans.
The new ...constitution of Louisiana, adopted in 1898, makes provision for another kind of partial inheritance tax apparently designed mainly to discourage and compensate in some degree for evasions of property taxes by the well-to- do. It provides that the legislature shall have power to levy, for the support of the public schools, a tax upon all inheritances, legacies, and donations, (except those in the direct line less than $10, 000 in value, and bequests to edu- cational, religious, or charitable institutions) at rates not exceeding three per cent for the direct line and ten per cent in other cases; but adds that the tax shall not be enforced when the property inherited or donated shall have borne its just proportion of taxes prior to the time of such donation or inheritance.
What to read after The Inheritance Tax?
You can find similar books in the "Read Also" column, or choose other free books by West, Max, 1870-1909 to read onlineMoreLess
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