State v. . Scales
Supreme Court of North Carolina
Civil acttok tried before Long, J., at September Term, 1916, of FoRSYTII. This is an action to recover an amount alleged to be due as an inheritance tax from the estate of James S. Scales, who died leaving a will in which there are certain devises and legacies.
Read the full summary
Civil acttok tried before Long, J., at September Term, 1916, of FoRSYTII. This is an action to recover an amount alleged to be due as an inheritance tax from the estate of James S. Scales, who died leaving a will in which there are certain devises and legacies. The material facts agreed to by the parties are as follows: “3. That the assessed value of the real and personal estate of the testator, James S. Scales, has by the proper and legal authorities been ascertained to be $162,969, which amount embraces the amount received on specific legacies and the residuary legatees as set out in…
1Opinion of the CourtAlleN, J.
The origin and history of the inheritance tax are given in the case of In re Morris, 138 N. C., 259, and in construing statutes upon this subject of taxation we have followed the rule of the New York courts of a liberal construction to tbe end of taxing all property fairly and reasonably coming witbin their provisions. Norris v. Durfey. 168 N. C., 323. There were inheritance tax laws in this State as early as 1847, but the first of the present system was adopted in 1901, and at each session of the General Assembly since then it has been retained as a part of our scheme of taxation.
At first…
2Cases cited2 opinions
- In Re Morris EstateSupreme Court of North Carolina · 1905
- Norris v. . DurfeySupreme Court of North Carolina · 1915
3Cited by19 opinions
- State v. SpencerSupreme Court of North Carolina · 1970
- State v. HartSupreme Court of North Carolina · 1975
- In Re: Joseph Lee MooreSupreme Court of North Carolina · 1976
- Hobbs v. County of MooreSupreme Court of North Carolina · 1966
- Underwood v. HowlandSupreme Court of North Carolina · 1968
14 more not listed; retrieve them via the Exa API.