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The Inheritance Tax

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Excerpt from The Inheritance Tax

The growing importance of the inheritance tax in America is shown by its adoption within a few years by a number of commonwealths, and by the consideration of the question in some form during the past winter by fully a dozen legislatures. As yet there has been no American work on the subject, treat ing it from other than a legal standpoint. Such being the case, an historical and economic examination of the subject may not be inappropriate at this time.

The theoretical interest attaching to this mode of taxation is no less marked than its practical importance. The theory of the inheritance tax is many-sided and complex. From one point of View, it opens up the whole question of inheritance and bequest, a question which in the limits of this monograph can only be touched upon in the briefest manner possible.

About the Publisher

Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com

This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

142 pages, Hardcover

First published July 28, 2003

About the author

Max West

36 books
Librarian Note: There is more than one author in the Goodreads database with this name.

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