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Articles 1 - 5 of 5
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Conflict Of Laws-Enforcement Of Foreign Claims For Taxes And Workmen's Compensation Premiums, C. J. Rice S. Ed.
Conflict Of Laws-Enforcement Of Foreign Claims For Taxes And Workmen's Compensation Premiums, C. J. Rice S. Ed.
Michigan Law Review
By reason of work done in Ohio, defendant-employer came within the provisions of that state's compulsory workmen's compensation law. The State of Ohio sought to collect insurance premiums due the state fund by an action brought in a Kentucky court. Defendant demurred on the ground that the claim was in the nature of one for taxes, and hence unenforceable extraterritorially. On appeal from an order sustaining the demurrer, held, reversed. Regardless of whether or not the claim for premiums can be classified as one for taxes, Kentucky courts may act as forums for the collection of foreign tax claims. …
Constitutional Law--Import-Export Clause--Validity Of A State Gross Receipts Tax On Common Carriers Transporting Imports And Exports, Roger D. Anderson S.Ed.
Constitutional Law--Import-Export Clause--Validity Of A State Gross Receipts Tax On Common Carriers Transporting Imports And Exports, Roger D. Anderson S.Ed.
Michigan Law Review
The State of Maryland levied a nondiscriminatory gross receipts tax on revenues of common carriers operating within the state, apportioned on the basis of trackage within Maryland to trackage everywhere. Petitioners, who are common carriers operating within Maryland, objected to this tax to the extent that it constituted a tax on gross receipts derived from transporting imports and exports on the grounds that it violated the import-export clause. The court of appeals of Maryland declared the tax valid. On appeal, held, affirmed. Where the tax is on an activity connected with the import or export of goods, rather than …
Constitutional Law-Commerce Clause-State Taxation Of Commerce, Allan Neef S.Ed.
Constitutional Law-Commerce Clause-State Taxation Of Commerce, Allan Neef S.Ed.
Michigan Law Review
Plaintiff, a Massachusetts manufacturing corporation operating on a mail order-f.o.b. delivery basis, maintained a branch office and warehouse in Chicago. While some over-the-counter sales were consummated in Chicago, this office acted mainly as a headquarters for an engineering staff maintained as a service to customers, and as a conduit for orders placed by Illinois customers with the company. Orders received at the branch office were forwarded to Massachusetts for acceptance or rejection, and some filled orders were shipped to customers by way of the local outlet as a means of reducing freight costs. Although the Chicago office did not solicit …
Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, William H. Bates
Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, William H. Bates
Michigan Law Review
Appellant, a Missouri corporation, was domiciled in Illinois and engaged in interstate trucking of commodities to and from Connecticut. The appellant had twenty-seven employees, office equipment, pick-up trucks and two terminals within Connecticut. Approximately one-third to one-half of appellant's business originated in Connecticut, but a very small percentage of the total mileage traveled by its trucks lay within the state. Appellant was not engaged in intrastate commerce, nor had it been authorized to transact such business. Under the Connecticut Corporation Business Tax Act of 1935 appellant was assessed for taxes and penalties. The statute imposed a franchise tax upon certain …
Taxation-Immunity Of Federal Bonds To State Taxation, Lenamyra Saulson
Taxation-Immunity Of Federal Bonds To State Taxation, Lenamyra Saulson
Michigan Law Review
A New Jersey statute imposed a tax on domestic stock insurance corporations on the value of intangible property exclusive of tax-exempt property but required an assessment against all intangible property of not less than fifteen per cent of capital and surplus in excess of liabilities. In conformity with this statute, a tax was imposed on the appellant, a domestic stock insurance corporation, of fifteen per cent of the entire net worth, without deduction of the principal amount of tax-exempt United States bonds and accrued interest thereon. The appellant appealed to the United States Supreme Court on the ground that the …