DICKINSON, District Judge.
This rule has been taken to raise the question of the lawfulness of a tax exaction, and to that question we go directly. Distinctions are sometimes mere figments of the brain, but they often serve a useful purpose. One is that between a tax levied upon property and a tax measured by that same property. The thought of Congress was to measure the tax in question by the value of the estate of a decedent which passed at his death to others....
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