New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1891-01-01
NEW PUBLICATIONS.
THE COLLATERAL INHERITANCE TAX

THE LAW OF COLLATERAL INiIEkITASCE, hr'Y.'
Ac:Y AND SUCCESSION TAXES BY Bee!@mm
Dos Passes. Pr. xxi, 32s. Ne~-iorN' L. IT.
strousc Co. -.
~ tupos,nc taxes upon inhcrtances have at
,-.c,.d more ard more the favorable Afternoon oi
no,itlcal and social economists as theH "ofAhe9 nv"
become known The New York statute upon this S"o
tec4 4 rot perfect and come Of its details nave "
c.ived severe criticism. Yet the pr'eucAi opV1a~Vi
=, an. statute A. whole has more than sustained ''o
hons and predictions Of its most sanguine soNo'"e
II would now probably be difhoult to secure IN 'o Te
,,,a,rre a sinde vote in favor Of its repeal IL mas
nrov.n in New-York AZ 1t has in other states anu i.
New. England tax easily reduced TO exact nguies a"u
caSily cllected one that takes jorm Iess'
come 10 those who pay II, because palo ou' VA i"'
which they have never been possessed o. "iu ~
which they have no claim except the bounty Vi DD
tes;ator is not permitted To ecec' ~. dents
NAV be lef, 70 the immediate members OF "io 49, a.
.,pu~ Whatever may he the notifications AZ "
a. IT, ~ .a1atiot as 20 the legacies TO "Ihch "
anplic, or in other respects, the ststn'e III iS '
mental character Is now cstsbIsaeo upon V'o .'"
rs 70 be repealed. except to make way ior an
enactment which shall BE- more coHpie'e ~'U r''O
sonbical embodiment Of the same principles
It's practical value in the solution Oh tNe ~.
.. ea,c taxation is shown In the statement OF the fcVe
- e.-ived f-nm this since the hiSI
onao,,,e,, NJ the WORK statute in 1850
raj. r.venue in 1855 was Ss4,1oe IN 1887 II was
eel ZIG: in lsss it was S186'oo-' anu '"s
was increased In 1859 to Sl.o1j.6s2 win Pro>pe'
q, another large increase in the present year roh"
svlvan, has derived SUI larger revenue ourns ".
zane wears from sm!at law, ana seVer.l o1'c' y.
The grc,tsr states arr waxing up to "a TesilSauon o
the vaue Of TINS nethoN 0i V~A"' ~
sponding laws. ~.
Mr. Dos passos as one Of tho assistants OF the Dif
tric Attorney has had particular charge OF inc p'o
eeedDgs in the collection Of the collateral ahoil"'e
taxes in this city. The pages OF his book ihScNo '
his dn-ie, have made HIM Thoroughly ismi4lAr WIN
the subject. lie gives an interesting running Io0
~ tbe legislation out Of which thi' system has grown
,,i,ee ipto il nature and coasttutOnality IN the
rr,t Of the most important adiudication> and theh
makes a careful ANALYSIS Of the existing statutory
provisions All the important questions OF conNTNc-
tjon and practce that have arisen undeT, i've 9i"tD"
are ,ucrnctly decstcd. and there Is appehoeo "
variety q forms taat have been found useni III Inc
necessary legal proceedings. Whue the "orA - ui
prcieutous in character. Mr. Dos Passes has by Us
rnh.aon rendered real service 10 all thtAe HAVING
10 d. with this branch Of the law and state admins
traton.
INA Dream Of a Modest Prophet q. B. Lirpincott
COMPANY NJ. D. Lerrctt tells what he saw on an
imaginary visit 10 the planet Mars. The story appears
IN have been written largely to bring oe certain thco
lo-,ca views Of the writer, and doe, not bci1| any
starting originality. though moderately interesting
,, Tie Pine Tree Coast, written ny samuel ADAMS
~ 10 and published by Estes 4 Laurist Is furnished
Aaad-out ciudebooA. ahundanty illustrated for
tr~veuer< v',o -cci tAc coast u Maine bui IL j. more
,,.. A guide. book There is enough history IN u I"
yke even the stranger famyar wh all par'e OF That
~fh,atco -lpre, and tt".e i shIe"d "osef'1u'h
va, a.yc, ore ~ .,lan," insight into the life Of
tc people wan .nl,lt stiaaca n,"-s. and WAo nave
l..l alnos. q, Z they belonged 20 separate world
f.., ,t.. g Pic lurry!rc practical United State~