Inheritance tax laws
Subject(s): Income tax--Law and legislation, Inheritance and transfer tax--Law and legislation, United States. Congress, United States. Supreme Court
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The writer quotes various inheritance tax legislation passed by the United States Congress that “are pertinent to the subject which you have under consideration” and states the constitutionality of collecting death duties has been proven by case law. The writer also quotes income tax legislation and provides the judicial opinion on the constitutionality of income tax.
Collection
Library of Congress Manuscript Division
Creation Date
1906-05-08
Creator(s)
Recipient
Language
English
Period
U.S. President – 2nd Term (March 1905-February 1909)
Repository
Library of Congress Manuscript Division
Page Count
11
Production Method
Record Type
Multi-image
Resource Type
Rights
These images are presented through a cooperative effort between the Library of Congress and Dickinson State University. No known restrictions on publication.
Citation
Cite this Record
Chicago:
Inheritance tax laws. [May 8, 1906]. Theodore Roosevelt Papers. Library of Congress Manuscript Division.
https://www.theodorerooseveltcenter.org/digital-library/o51843. Theodore Roosevelt Digital Library. Dickinson State University.
MLA:
Unknown. Inheritance tax laws. [8 May. 1906]. Multi-image. Theodore Roosevelt Papers. Library of Congress Manuscript Division. Theodore Roosevelt Digital Library. Dickinson State University. December 4, 2025. https://www.theodorerooseveltcenter.org/digital-library/o51843.
APA:
Unknown.: , [1906, May 8]. Inheritance tax laws. Theodore Roosevelt Papers. Library of Congress Manuscript Division.
Retrieved from https://www.theodorerooseveltcenter.org/digital-library/o51843.
Cite this Collection
Chicago:
Library of Congress Manuscript Division. Theodore Roosevelt Papers. Library of Congress Manuscript Division.
https://www.theodorerooseveltcenter.org/collection/library-of-congress-manuscript-division. Theodore Roosevelt Digital Library. Dickinson State University.
MLA:
Library of Congress Manuscript Division. Theodore Roosevelt Papers. Library of Congress Manuscript Division. Theodore Roosevelt Digital Library. Dickinson State University. December 4, 2025. https://www.theodorerooseveltcenter.org/collection/library-of-congress-manuscript-division.
APA:
Library of Congress Manuscript Division. Theodore Roosevelt Papers. Library of Congress Manuscript Division.
Retrieved from https://www.theodorerooseveltcenter.org/collection/library-of-congress-manuscript-division.
