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Full-Text Articles in Law
Federal Incorporation, Myron W. Watkins
Federal Incorporation, Myron W. Watkins
Michigan Law Review
Since the beginning of our national history the Constitution, which is essentially the source of the law rather than its framework, has with more or less promptitude fulfilled the function of sanctioning new rules of action which will permit a fairly symmetrical institutional development in the face of the changing conditions of the environment in which the people live and think and act. Always the habits of the people are changing, always the situation facts are being modified, and the Constitution in its widest and truest meaning but provides the means whereby thru this flux the body of the people …
Child Labor Law Case, Commerce Power Of Congress And Reserved Powers Of The States, Henry M. Bates
Child Labor Law Case, Commerce Power Of Congress And Reserved Powers Of The States, Henry M. Bates
Articles
The decision in the Child Labor Law case, Hammer v. Dagenhart, - U. S. -, 62 L. ed. -, decided June 3, 1918, would have caused much less surprise twenty-five years ago than it did when announced last June, for it is based upon two constitutional provisions concerning which the much wider and more varied experience of the last quarter century had developed theories, better defined and sounder than those of the earlier period. Those two provisions are the Tenth Amendment regarding the powers reserved to the States and the Commerce Clause. There has been an astonishing amount of faulty …
Stock Dividends As Income, Robert E. More
Stock Dividends As Income, Robert E. More
Michigan Law Review
In the case of Towne v. Eisner, the United States Supreme Court has recently held that under the Income Tax Law of 1913, the stock dividends received by a shareholder during the year 1914 could not be taxed upon their full par value, where the corporate surplus thus distributed all accrued prior to January I, 1913. The Treasury Department subsequently announced that the decision is not applicable to the Income Tax Law of 1916.1 It is the purpose of this article to review the case of Towvne v. Eisner,2 and then to discuss the soundness of the position taken by …
The National Army Act And The Administration Of The 'Draft', Henry M. Bates
The National Army Act And The Administration Of The 'Draft', Henry M. Bates
Articles
In Arver v. U. S., and five similar cases attacking the validity of the so-called National Army Act of May 18, 1917, Public Statutes, No. 12, 65th Congress, c. -, - Stat. -. ) the Supreme Court unanimously sustained the validity of the Act so far as attacked. The contention that compulsory military service as provided in the Act is contrary to our fundamental conception of the nature of citizenship, and that such compulsion is repugnant to a free government and in conflict with the guaranties of the Constitution as to individual liberty, the Court disposed of summarily and completely …