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" ... should be made to feel that the community, in the form of the State, cannot thus be deprived of its proper share. By taxing estates heavily at death the State marks its condemnation of the selfish millionaire's unworthy life. "
Revenue Revision, 1932, Hearings ... Seventy-second Congress, 1st Session ... - Стр. 206
авторы: United States. Congress. House. Committee on Ways and Means - 1932 - Страниц: 1237
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Outlook and Independent, Том 67

1901 - Страниц: 998
...to feel that the community, in the form of the State, cannot thus be deprived of its proper share. By taxing estates heavily at death, the State marks...condemnation of the selfish millionaire's unworthy life." He would have the inheritance tax rapidly progressive, beginning at nothing upon small holdings needed...
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The Nineteenth Century, Том 28

1890 - Страниц: 1080
...disposition to tax more and more heavily large estates' left to pass under testament. He thinks it difficult to set bounds to the share of a rich man's estate which on his death should go to the public. He holds, indeed, that such taxes should leave unscathed moderate...
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Pitman's Journal of Commercial Education, Том 50

1891 - Страниц: 844
...to feel that the community, i» the form of the State cannot thus be deprived of its proper share. By taxing estates heavily at death, the State marks...is difficult to set bounds to the share of a rich man s tt a . c .w estate which should go at bis death to the public through the agency of the State,...
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Crescent, Объемы 15-16

1891 - Страниц: 616
...perfectly in the conclusion that, of all forms of taxation this is one of the wisest, that, "by taxing the estates heavily at death, the state marks its condemnation of the selfish millionaire's unworthy life." Mr. West comes to the following conclusion: "It certainly seems no more than fair that the cost of...
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Andrew Carnegie: The Man and His Work

Bernard Alderson - 1902 - Страниц: 272
..."erects a monument to his own folly," for it is very seldom his expressed desires are realized afterward. "By taxing estates heavily at death, the State marks...condemnation of the selfish millionaire's unworthy life." Mr. Carnegie holds that the man of wealth should personally superintend the distribution of his assets....
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The Reader: An Illustrated Monthly Magazine, Том 8

1906 - Страниц: 1102
...a man will die rich, then a graded inheritance tax should be levied upon his possessions. He says : "By taxing estates heavily at death the State marks...condemnation of the selfish millionaire's unworthy life." The great iron magnate approves the raising of the per cent, of taxes on inheritances until at least...
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America in Ferment

Paul Leland Haworth - 1915 - Страниц: 500
...advocates among men of great wealth. Twenty years ago Mr. Andrew Carnegie wrote in a magazine article : "By taxing estates heavily at death the state marks...to the public through the agency of the state." And in his Gospel of Wealth he says: "There are exceptions to all rules, but not more exceptions, we think,...
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The Abolition of Inheritance

Harlan Eugene Read - 1918 - Страниц: 360
...to feel that the community, in the form of the State, cannot thus be deprived of its proper share. By taxing estates heavily at death the State marks...condemnation of the selfish millionaire's unworthy life. The State's refusal to transfer it when he dies will not affect his work and neither his own business...
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The Abolition of Inheritance

Harlan Eugene Read - 1919 - Страниц: 360
...portion at least will serve a socially useful purpose." XII. CARNEGIE AND OTHERS ON THE INHERITANCE TAX " By taxing estates heavily at death, the state marks...condemnation of the selfish millionaire's unworthy life. It IB desirable that nations should go much farther in this direction." Andrew Carnegie in North American...
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Labour and National Finance

Philip Snowden Snowden (Viscount) - 1920 - Страниц: 184
...to handicap his son with such a burden of great wealth." In the North American Review he wrote : " By taxing estates heavily at death the State marks...life. It is desirable that nations should go much farther in this direction." He also wrote in the New Nation on March 4, 1893, that " drastic application...
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