cerning it the least indistinctly, says that it was imposed upon all successions, legacies, and donations in case of death, except upon those to the nearest relations, and to the poor.
Of the same kind is the Dutch tax upon successions.[1] Collateral successions are taxed, according to the degree of relation, from five to thirty per cent upon the whole value of the succession. Testamentary donations, or legacies to collaterals, are subject to the like duties. Those from husband to wife, or from wife to husband, to the fiftieth penny. The Luctuosa Hereditas, the mournful succession of ascendants to descendants, to the twentieth penny only. Direct successions, or those of descendants to ascendants, pay no tax. The death of a father, to such of his children as live in the same house with him, is seldom attended with any increase, and frequently with a considerable diminution of revenue; by the loss of his industry, of his office, or of some life rent estate, of which he may have been in possession. That tax would be cruel and oppressive which aggravated their loss by taking from them any part of his succession. It may, however, sometimes be otherwise with those children who, in the language of the Roman law, are said to be emancipated; in that of the Scotch law, to be foris-familiated; that is, who have received their portion, have got families of their own, and are supported by funds separate and independent of those of their father. Whatever part of his succession might come to such children would be a real addition to their fortune, and might, therefore, perhaps, without more inconvenience than what attends all duties of this kind, be liable to some tax.
The casualties of the feudal law were taxes upon the
- ↑ See "Memoires concernant les Droits," etc., tome i. p. 225.
