Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Law
Constitutional Law - Validity Of State Use Tax On Mail Order Sales Of Foreign Corporation, Michigan Law Review
Constitutional Law - Validity Of State Use Tax On Mail Order Sales Of Foreign Corporation, Michigan Law Review
Michigan Law Review
The respondent, a New York corporation licensed to do retail business in Iowa, did a large mail order business there also. Iowa customers sent orders by mail to the company's warehouses located outside that state, and the merchandise was shipped directly to the purchaser. On these mail order sales the company neither collected from its customers, nor paid to the state, the Iowa use tax. The petitioner, chairman of the state tax commission, threatened to cancel the respondent's license as a retailer and its permit to do business in Iowa unless such use tax were paid. Respondent obtained an injunction …
Constitutional Law - Due Process - Federal Price Control Under Commerce Clause For Milk And Coal Industries, Stark Ritchie
Constitutional Law - Due Process - Federal Price Control Under Commerce Clause For Milk And Coal Industries, Stark Ritchie
Michigan Law Review
As a natural concomitant of the prevailing laissez-faire economic philosophy, a strong feeling against any governmental regulation of business prevailed in American legislatures until well into the second half of the nineteenth century. Prices were considered to be especially immune to governmental tampering. The first step in the breakdown of the notion that government had no power over prices was the case of Munn v. Illinois. This decision introduced the doctrine that the legislature had the right to regulate prices in any business which the courts should find to be "affected with a public interest." Posed as a deceivingly …
Taxation - Commerce Clause - Tax By Seller State On Contract To Sell Interstate, Walter B. Connolly
Taxation - Commerce Clause - Tax By Seller State On Contract To Sell Interstate, Walter B. Connolly
Michigan Law Review
Appellants were partners in the securities business with offices in New York City. In the course of their business they agreed to sell shares of stock to two firms, one engaged in business in Philadelphia, the other in Washington, D. C. The securities were mailed to banks in Philadelphia and Washington for delivery upon payment of sight drafts attached. Under the tax law of the state of New York, a tax was levied on the sale of this stock. Appellants sought a refund of the tax on the ground that the statute imposed an unconstitutional burden on interstate commerce. Held …