 | Minnesota - 1893 - 476 páginas
...that there may be by law levied and collected a tax upon all inheritances, devises, bequests, legacies and gifts of every kind and description above a fixed...shall not exceed a maximum tax of five per cent." 6 GENESAL LAWS Form of ballot. may, at said election, vote by ballot for or against said amendment,... | |
 | Benjamin Franklin Dos Passos - 1895 - 738 páginas
...there may be, by law, levied and collected a tax upon all inheritances, devises, bequests, legacies, and gifts of every kind and description above a fixed and specified sum, of any all natural persons and corporations. Such a tax, above such exempted sum, may be uni: 83 Id. 51; St.... | |
 | 1897 - 800 páginas
...there may be by law levied ai d collected a tax upon all inheritances, devises, bequests, legacies, and gifts of every kind and description above a fixed and specified sum, of any and all natural persona and corporations. Such tax above euch exempted sum may be uniform, or it may be graded or progressive,... | |
 | 1899 - 876 páginas
...inheritances, devises, be- Tax ou quests, legacies, and gifts of every kind and description above inheritances, a fixed and specified sum, of any and all natural persons and corporations. Such a tax above such exempted sum may be uniform, or it may be graded or progressive, but shall not exceed... | |
 | Abraham Clark Freeman - 1901 - 1060 páginas
...the tax may be laid upon all devises, bequests, and gifts "above a fixed and specified sum," and that "such tax above such exempted sum may be uniform or...shall not exceed a maximum tax of five per cent." These particular provisions are exceptions to the rule of equality in taxation, enforced by the general... | |
 | Minnesota. Supreme Court - 1901 - 612 páginas
...the tax may be laid upon all devises, bequests, and gifts "above a fixed and specified sum," and that "such tax above such exempted sum may be uniform or...shall not exceed a maximum tax of five per cent." These particular provisions are exceptions to the rule of equality in taxation, enforced by the general... | |
 | Abraham Clark Freeman - 1903 - 1060 páginas
..."There may be by law levied and collected a tax upon all inheritances, devises, bequests, legacies and gifts of every kind and description, above a fixed...shall not exceed a maximum tax of five per cent." A general discussion of the validity of legislation of this sort is unnecessary, since in the case... | |
 | 1903 - 1256 páginas
...all Inheritances, devises, bequests, legacies and gifts of every kind and description, above a flxed and specified sum, of any and all natural persons...above such exempted sum may be uniform or It may be graduated or progressive; but it shall not exceed a maximum tax of five per cent." A general discussion... | |
 | 1906 - 1264 páginas
...there may be by law levied and collected a tax upon all inheritances, ¡levises, bequests, legacies and gifts of every kind and description, above a fixed...shall not exceed a maximum tax of five per cent." It Is Insisted that the proviso authorizing the Inheritance tax must be construed In connection with... | |
 | Minnesota. State Auditor - 1906 - 674 páginas
...that there may be by law levied and collected a tax upon all inheritances, devises, bequests, legacies and gifts of every kind and description, above a fixed...or progressive, but shall not exceed a maximum tax or five per cent." It is insisted that the proviso authorizing the inheritance tax must be construed... | |
| |
And, provided further, that there may be by law levied and collected a tax upon all inheritances, devises, bequests, legacies and gifts of every kind and description above a fixed and specified sum, of any and all natural persons and corporations. Such... 
