Law Commons^™

Taxation - Constitutionality Of Chain Store Taxation

Michigan Law Review

The plaintiff corporation filed a bill asking a permanent injunction against the enforcement of the Michigan chain store tax, which imposes a graduated levy, the amounts increasing from ten dollars per year per store for two stores owned, to two hundred fifty dollars per year per store for stores in "chains" of twenty-six or more. The plaintiff contended that the statute was unconstitutional under the "uniformity" clause of the state constitution and the equal protection of the laws clause of the federal Constitution. Held, the act is constitutional. C. F. Smith Co. v. Fitzgerald, 270 Mich. 659, 259 …

Process In Actions Against Non-Resident Motorists, Maurice S. Culp

Michigan Law Review

Personal service on the defendant within the jurisdiction of a State is the conventional form of process in personal actions. But considerations of convenience and public need have resulted in recognizing an additional form of process in personal actions against nonresident motorists. Statutes in 35 States authorize the commencement of suit against the non-resident motorist by substituted service on a public official of the State where the cause of action arises; the official is made for this purpose the agent or attorney of the non-resident motorist.

It is proposed herein to discuss (1) the constitutional basis of such legislation, and …

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 …

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 …

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 …