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Constitutional Law-Public Purpose-Feed Loans To Destitute Farmers
Constitutional Law-Public Purpose-Feed Loans To Destitute Farmers
Michigan Law Review
Pursuant to a constitutional provision enabling such action, the Governor asked the supreme court of South Dakota the following question: "Could the legislature enact legislation which would permit the several counties as a county enterprise to raise funds either by supplemental budget or bond or warrant issues with which they might in turn furnish feed loans or even distribute feed as a part of a county poor relief system . . . ?" In answer to this question the court held, in In re Opinion of the Judges, that the furnishing of feed or feed loans to individuals …
Taxation-Constitutionality Of A Conclusive Presumption That A Transfer Executed Within A Limited Period Before Death Is Made In Contemplation Of Death
Michigan Law Review
Motion for a refund was made by the plaintiff on the ground that certain transfers made within two years preceding the death of the decedent should not have been taxed under the federal estate tax since they were not in fact made in contemplation of death. The defendant filed a demurrer on the ground that under the provisions of sec. 302 (c) of the Revenue Act of 1926, such transfers were taxable regardless of the motive impelling them. The section reads: "Where within two years prior to his death . . . and without such a consideration the decedent has …
Constitutional Law - Extent Of State Police Power In Protection Of Public Health
Constitutional Law - Extent Of State Police Power In Protection Of Public Health
Michigan Law Review
An Illinois statute prohibited the manufacture or sale of milk to which had been added any fat or oil other than milk fat. The defendant was engaged in manufacturing for sale outside of the state a product composed of skimmed milk and cocoanut oil which was not deleterious to health in any way. When it was sought to recover the penalty imposed by the statute for its violation, it was claimed that the law was unconstitutional in that it deprived the defendant of property without due process of law. The court held that the statute was an invalid exercise of …
Taxation - Constitutionality Of A Conclusive Presumption That A Transfer Executed Within A Limited Period Before Death Is Made In Contemplation Of Death
Michigan Law Review
Motion for a refund by the plaintiff on the ground that certain transfers made within two years of the death of the decedent should not have been subjected to the federal estate tax as they were not in fact made in contemplation of death. The defendant filed a statutory demurrer on the ground that section 302 of the Revenue Act as amended in 1926 (26 U. S. C. A. sec. 1049C) renders such property taxable irrespective of what impelled the transfer. The section reads, "Where within two years prior to his death and without consideration the decedent has made a …
Trusts--Exercise Of A Power With Consent Of Trustee-Retroactive Federal Inheritance Tax
Trusts--Exercise Of A Power With Consent Of Trustee-Retroactive Federal Inheritance Tax
Michigan Law Review
A trust, established in 1908, reserved a power to the settlor to alter or amend the provisions of the trust, conditioned on the assent of the trustee. 26 U. S. C. A. sec. 1094 (d), Rev. Act (1926) sec. 302 (d), which applied to trusts subject at the date of death to any change through the exercise of a power either by the decedent alone or in conjunction with any person, to alter, amend or revoke, was made retroactive by clause (h) of the same section. Held, since the transfer was complete before the death of the settler, section …
Review: Cases On Constitutional Law, Thomas C. Lavery
Review: Cases On Constitutional Law, Thomas C. Lavery
Michigan Law Review
A Review of: CASES ON CONSTITUTIONAL LAW By Dudley O. McGovney.
Constitutional Law -Elections - Constitutionality Of The Corrupt Practices Act-The Kohler Case
Constitutional Law -Elections - Constitutionality Of The Corrupt Practices Act-The Kohler Case
Michigan Law Review
The relator brought an action to test the right of the defendant Kohler to the office of governor of the state of Wisconsin, asserting that his election was invalid for violation of the Corrupt Practices Act, particularly in that he had expended more than $100,000 for political purposes in violation of the provision of the act limiting such expenditures for candidates for governor to $4,000. The defendant demurred to the petition, asserting that the Corrupt Practices Act is void and unconstitutional as applied to the governor because (1) the statute seeks to prescribe either qualifications for the office of governor …
Natural Law In American Constitutional Theory, Fowler Vincent Harper
Natural Law In American Constitutional Theory, Fowler Vincent Harper
Michigan Law Review
Natural law has had many meanings and diversified interpretations. Whether in the form of jus naturale, the law of nature, the law of reason, lex naturalis, lex aeterna, natural justice, or due process of law; natural law, in the broadest sense, has evolved as the needs of a particular civilization and the endeavors of its legal scholars have directed. It is significant, however, that as a philosophy of law, natural law continues to thrive, although the particular system which one community constructs may be abandoned by succeeding generations. Periods of growth in the law have been frequently accompanied …
Compulsory Construction Of New Lines Of Railroad, Kenneth F. Burgess
Compulsory Construction Of New Lines Of Railroad, Kenneth F. Burgess
Michigan Law Review
In the half century of public regulation of railroads in the United States, regulatory legislation has dealt primarily with functions incident to the operation of existing enterprises. The basic concept has been that railroad corporations as common carriers have voluntarily assumed obligations to the public which the public has a right to require to be performed.
Social And Economic Interpretation Of The Fourteenth Amendment, Robert Eugene Cushman
Social And Economic Interpretation Of The Fourteenth Amendment, Robert Eugene Cushman
Michigan Law Review
For those who love precision and definiteness the question of the application of the Fourteenth Amendment to social and economic problems remains an irritating enigma. The judicial construction of due process of law and the equal protection of the law has from the first discouraged systematic analysis and defied synthesis. More than one writer has emerged from the study of the problem with a neat and compact set of fundamental principles, only to have the Supreme Court discourteously ignore them in its next case. But paradoxical as it may seem, those who long for a wise and forward-looking solution of …
Due Process And Punishment, Clarence E. Laylin, Alonzo H. Tuttle
Due Process And Punishment, Clarence E. Laylin, Alonzo H. Tuttle
Michigan Law Review
To threaten such a man with punishment," wrote Sir James .LFitzjames Stephen,' "is like threatening to punish a man for not lifting a weight which he cannot move."
Note And Comment, Edgar N. Durfee, Cyril E. Bailey, Edwin B. Stason, William C. O'Keefe, Clyde Y. Morris
Note And Comment, Edgar N. Durfee, Cyril E. Bailey, Edwin B. Stason, William C. O'Keefe, Clyde Y. Morris
Michigan Law Review
The Basis of Relief from Penalties and Forfeitures - The equitable principle of relief from penalties and forfeitures is so far elementary as almost to defy analysis. Many, perhaps most, of the judicial explanations of the principle have based it upon interpretation or construction, appealing to the doctrine that equity regards intent rather than form. Yet a logical application of this doctrine would lead to results very different from those which have actually been arrived at in the decisions. Thus, a stipulation in a mortgage that the mortgagor waives his equity of redemption can hardly be interpreted as meaning that …