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Constitutional Law -- 1956 Tennessee Survey, Paul H. Sanders
Constitutional Law -- 1956 Tennessee Survey, Paul H. Sanders
Vanderbilt Law Review
Several major constitutional problems were presented to the Tennessee Supreme Court during the survey year. There were no startling developments in the court's disposition of these cases, nor in the opinions proclaimed in each instance. The court avoided what it termed a "spectacular exhibition of judicial sophistry" in giving constitutional approval to certain activities of a religious nature in the public schools. In the regulation of economic affairs the court found no valid basis for a statute prohibiting the offering of benefits or premiums in connection with the sale of gasoline. Basic allocations of governmental power were involved in a …
Forward: Symposium On State Sales Tax, Charles F. Conlon
Forward: Symposium On State Sales Tax, Charles F. Conlon
Vanderbilt Law Review
One of the most remarkable developments in state finance is the rapidity with which the retail sales tax has become the most important fixture in the revenue system. Practically unknown a quarter century ago, by five years later in 1935 the tax yielded $284 million, slightly less than 13 per cent of state tax collections --unemployment compensation taxes aside. Last year, state sales tax revenues amounted to $2.6 billion, or about 23 per cent of state tax collections. For the future the prospect is that sooner or later all but a few, if indeed not all the states, will be …