Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Supreme Court's Theory Of A Direct Tax, J H. Riddle
Supreme Court's Theory Of A Direct Tax, J H. Riddle
Michigan Law Review
The decision of the United States Supreme Court in the Pollock case of 1895 was the beginning of an attempt on the part of the court to formulate a new definition of a direct tax, and since that time in every case which has called for a decision as to whether a particular tax was a direct tax the court has reverted to and tried to harmonize its decision with the reasoning set forth in the Pollock case. This decision overturned a fairly definite and universally accepted definition of a direct tax which had existed for nearly a century. In …
Carmack Amendment In The State Courts, Wayland H. Sanford
Carmack Amendment In The State Courts, Wayland H. Sanford
Michigan Law Review
Prior to the leading case of Adams Express Co. v. Croninger,'- decided January 6th, 1913, there was much diversity in the decisions of the state courts as to the validity of contracts between shippers and carriers limiting the amount of the carrier's liability for injuries to goods shipped. Such limitations were held valid in some states, but invalid in others, and in some were declared invalid by statutes or constitutional provisions.2 State rules were applied to interstate as well as intrastate shipments, it being supposed that Congress had not legislated upon the subject. The CARMACK AmlNDVNT of i9o6s provided that …