Legal succession

Definition and stakes

Portrait of Henry James Sumner Maine Henry James Sumner Maine Ancient Law (1861)

When a Roman citizen died intestate or leaving no valid Will, his descendants or kindred became his heirs according to a scale which will be presently described. The person or class of persons who succeeded did not simply represent the deceased, but, in conformity with the theory just delineated, they continued his civil life, his legal existence. The same results followed when the order of succession was determined by a Will, but the theory of the identity between the dead man and his heirs was certainly much older than any form of Testament or phase of Testamentary jurisprudence.
Source: Wikisource

Portrait of Harlan F. Stone Harlan F. Stone Stebbins v. Riley — Opinion of the Court

To that extent the statute establishes a classification based on the amount of the estate passing under the power of disposition at the time of death as well as the classification, based upon the amount of the legacy received, contained in other provisions of the taxing law.
There are two elements in every transfer of a decedent's estate; the one is the exercise of the legal power to transmit at death; the other is the privilege of succession.
Source: Wikisource

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