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Logan, Leland Hallowell, 1905-1980 (Mss 744), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 744. Correspondence and papers of Bowling Green, Kentucky attorney Leland H. Logan. Includes some personal material regarding his law practice and draft status, diaries for 1944 and 1945, and a small group of files representing his legal work, especially for the Home Owners’ Loan Corporation.

The Wealth Tax: Apportionment, Federalism, And Constitutionality, Alex Zhang

Faculty Articles

Proposals of wealth taxation as a mechanism to combat economic inequality and raise revenue for welfare programs have dominated recent political debate. Despite extensive academic commentary, questions surrounding the constitutionality of a wealth tax remain unresolved. Previous scholarly approaches have drawn a dichotomy between two key cases. Supporters of the wealth tax emphasize Hylton's functional rule for identifying direct taxes, which must be apportioned under the Constitution, and reject Pollock, which invalidated the federal income tax on the grounds that it was a direct tax. Opponents of the wealth tax, in contrast, argue that Pollock, rather than …

Revenue, U.S. Government, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

Provides a historical overview of U.S. Government revenue receipts and spending during the early years of national history. Presents revenue generation statistics, information on revenue sources, and information on domestic and international political and economic factors affecting government revenue receipts.

Taxation In Australia Up Until 1914: The Warp And Weft Of Protectionism, Caroline Dick

Faculty of Law, Humanities and the Arts - Papers (Archive)

This article offers an account of the taxing policies in Australia from 1788 up until the beginning of World War I, when the exigencies of the First World War forced the Australian government to reassess its tax policies. During the period from 1788 until 1914, Australia transitioned from being a collection of provincial colonies with their own economic objectives and taxing policies to a Federation with a centrally-directed taxing authority. Whilst this political transition was taking place there was also a transition occurring in government policy concerning the function of taxation in Australia.

Government no longer used taxation just for …

The Injustice Of Ignorance, Nicholas Tavares

Common Reading Essay Contest Winners

Third Place (tie)

Helping Out In The Family Firm: The Legal Treatment Of Unpaid Market Labor, Lisa Philipps

Articles & Book Chapters

This article investigates the work of individuals who help out informally with a family member's job, often without pay. Examples include the relative who works in the back room of the family business, the executive spouse who hosts corporate functions, the political wife who campaigns with her husband, or the child who does chores on the family farm. The term "unpaid market labor" (UML) is used here to describe the ways that family members collaborate directly in paid activities that are legally and socially attributed to others. The practical legal problems that can arise in relation to UML are illustrated …

Book Review. Einhorn, Robin L., American Taxation, American Slavery, Ajay K. Mehrotra

Articles by Maurer Faculty

No abstract provided.

Agenda: Natural Resource Development In Indian Country, University Of Colorado Boulder. Natural Resources Law Center

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

Conference organizers and/or faculty included University of Colorado School of Law professors David H. Getches, Charles F. Wilkinson, Lawrence J. MacDonnell and Richard B. Collins.

Indian reservations constitute about 2.5% of all land in the country and 5% of all land in the American West. During the last two decades, Indian natural resources issues have moved to the forefront as tribal governments have dramatically expanded their regulatory programs, judicial systems. and resource development activities. This major symposium will address current developments and assess likely future directions in the areas of tribal, federal, and state regulation; tribal-state intergovernmental agreements; financing; mineral …

0401: Anonymous Memoranda Book, 1913, Marshall University Special Collections

Guides to Manuscript Collections

Pocahontas county, W.Va. lists of jurors, tax notations, expenses, and memoranda concerning legal matters.