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Hertz Vs. Woodman

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  • US Supreme Court
  • May 31, 1910

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69 entries 8 linked 61 unlinked
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  1. United States Vs. Pridgeon US Supreme Court · Apr 18, 1894
  2. Hartman Vs. Greenhow US Supreme Court · Jan 01, 1880
  3. Clapp Vs. Mason US Supreme Court · Jan 01, 1876
  4. Mason Vs. Sargent US Supreme Court · Jan 01, 1881
  5. United States Vs. Marion US Supreme Court · Dec 20, 1971
    Relied / Followed
  6. United States Vs. Reisinger US Supreme Court · Nov 19, 1888
  7. Vanderbilt Vs. Eidman US Supreme Court · Feb 20, 1905
  8. Eidman Vs. Martinez US Supreme Court · Mar 17, 1902
  9. U.S. 205 (1910) U.S. Supreme Court Hertz v. Woodman
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  10. U.S. 205 (1910) Hertz v. Woodman
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  11. not only to penalties and forfeitures but to liabilities under the repealed statute. Great Northern Railway Co. v. United
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  12. upon every such right of succession which was saved by the saving clause of the repealing act of April 12, 1902. Mason v. Sargent
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  13. It conforms in substance with the statute, and finds precedents in a number of instances in matter of form. Helwig v. United
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  14. of this Court, because it had in two cases theretofore decided the very question now certified. United States v. Marion
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  15. United States v. Stephenson
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  16. contended that, if not concluded by its own decisions, it was bound to follow the judgments of this Court in Eidman v. Tilghman
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  17. affirmance by this Court being reported in 203 U.S. 580, and similar judgments of affirmance in Philadelphia Trust Co. v. McCoach
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  18. F. 120, and 205 U.S. 539, and United States v. Marion
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  19. satisfactory to the Circuit Court of Appeals for the Eighth Circuit, which court had decided contrariwise in Westhus v. Union
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  20. decided to be erroneous by a majority of the Court sitting in the cause. The earliest precedent is that of Etting v. Bank
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  21. In Durant v. Essex
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  22. To the same effect are Westhus v. Union
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  23. S. 672 , 102 U. S. 676 . A different rule seems to have been sanctioned in the English courts. Catherwood v. Caslon
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  24. Beamish v. Beamish
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  25. obligations, and as a remission of penalties and forfeitures dependent upon the destroyed statute. United States v. Reisinger
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  26. Curtis v. Leavitt
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  27. Town of Belvidere v. Warren
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  28. a part of all subsequent repealing statutes, in order to give effect to the will and intent of Congress. United States v. Reisinger
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  29. Great Northern R. Co. v. United
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  30. obvious and their correctness is established by a prior decision of this Court concerning that section. United States v. Reisinger
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  31. the latest expression of the legislative will must prevail. In the case of Great Northern Ry. Co. v. United
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  32. This has been most conclusively answered by Knowlton v. Moore
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  33. For reasons and upon grounds not necessary to be restated, it has been also conclusively decided in Vanderbilt v. Eidman
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  34. enjoyment -- a right neither Page 218 U. S. 220 postponed until the falling in of a life estate, as in Mason v. Sargent
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  35. U. S. 689 , nor subject to contingencies, as in Vanderbilt v. Eidman
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  36. which saves a tax from the effect of a repealing act which was not actually due and payable is in conflict with Mason v. Sargent
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  37. the inheritance tax law of 1864, the right to the tax would fail under the very test which this Court, in Vanderbilt v. Eidman
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  38. law in operation when such succession occurred, a very different question must be decided from any decided in Mason v. Sargent
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  39. be expressed in clear and unambiguous language. If there be doubt, it is to be resolved against the government. Eidman v. Martinez
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  40. Indeed, this case presents even a stronger contrast. Under the rule of interpretation announced in Eidman v. Martinez
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  41. In Clapp v. Mason
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  42. The questions were reexamined and decided same way in Mason v. Sargent
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  43. years, or until the same be paid within that period, determined nothing as to the time when the tax accrued. Clapp v. Mason
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  44. and Mason v. Sargent
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  45. in Tilghman v. Eidman
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  46. upon the fact that the tax or duty was upon the legacy or distributive shares. In this they were applied in Sturges v. United
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  47. States, 117 U. S. 293 , and followed in Knowlton v. Moore
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  48. U. S. 41 , and Vanderbilt v. Eidman
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  49. U. S. 480 , in which the Act of June 13, 1898, was interpreted. It is said in Knowlton v. Moore
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  50. the Act of June 13, 1898, was drafted. The cases of Clapp v. Mason
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