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Constitutional Law--Commerce Clause--Due Process--State Taxation Of Interstate Barges, E. Blythe Stason, Jr.
Constitutional Law--Commerce Clause--Due Process--State Taxation Of Interstate Barges, E. Blythe Stason, Jr.
Michigan Law Review
Action was brought to recover ad valorem taxes assessed and collected by the City of New Orleans and the State of Louisiana on plaintiff's freight ba1ges used in interstate commerce. Plaintiff was a foreign corporation, and its barges were enrolled at ports outside Louisiana but were not taxed by the state of incorporation. They moved, without a fixed schedule, on the Mississippi River. The tax was apportioned on the basis of miles travelled in Louisiana to miles travelled everywhere. Plaintiff argued that the tax violated the due process and commerce clauses of the Constitution because the vessels acquired no tax …
Constitutional Law - Discriminatory State Game Legislation - Constitutionality As To Non-Resident Landowner, Russel T. Walker
Constitutional Law - Discriminatory State Game Legislation - Constitutionality As To Non-Resident Landowner, Russel T. Walker
Michigan Law Review
A non-resident landowner and his assignee brought an action to enjoin enforcement of a Louisiana statute which denied them the right to secure licenses to trap furbearing animals or alligators on the former's land until they had resided in the state for not less than one year. Held, the statute, discriminating as it did against landowners purely on the basis of non-residence, was unconstitutional as a deprivation of property and a denial of equal protection of the law. Pavel v. Patterson, (D. C. La. 1938) 24F. Supp. 915.
Constitutional Law - Impairment Of Obligation Of Contracts Change In Statutory Regulations For Withdrawal And Payment Of Building And Loan Association Members
Michigan Law Review
Plaintiff became a member stockholder of the defendant building and loan association under a general Louisiana statute authorizing such corporations. This law provided for withdrawal of members, setting up a fund for payment to be made in order of notice of intent to withdraw. Plaintiff placed his name on the list, but before payment the statute in question was enacted and payment was refused. This statute abolished the liquidation fund and changed the order of withdrawal to a payment of 25 per cent of the claim at the head of the list, the claimant's name to be then placed at …