Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 6 of 6
Full-Text Articles in Law
Taxation-Tax On Rolling Stock-Situs Of Personal Property Employed In Interstate Commerce
Taxation-Tax On Rolling Stock-Situs Of Personal Property Employed In Interstate Commerce
Michigan Law Review
An Illinois corporation owned a fleet of tank cars which were used to carry oil from the corporation's Oklahoma refinery to other States. The State of Oklahoma sought to impose a tax upon the entire fleet, although the cars were outside of Oklahoma at least twenty days each month. Held, Oklahoma had only the jurisdiction to tax the average number of tank cars habitually employed within the State. Johnson Oil Refining Co. v. Oklahoma, 290 U.S. 158, 54 Sup. Ct. 152 (1933).
Process In Actions Against Non-Residents Doing Business Within A State, Maurice S. Culp
Process In Actions Against Non-Residents Doing Business Within A State, Maurice S. Culp
Michigan Law Review
Many state legislatures have undertaken to subject non-resident persons or unincorporated groups, or both, to the power of their local courts in relation to business transacted within their limits. No less than forty States have at one time or another enacted statutes providing for substituted service of process in actions arising out of such transactions. Most of these statutes apply to non-residents generally; but in eighteen States statutes, now or formerly in force, have provided in express terms for substituted service on non-resident partnerships or unincorporated associations. Both types alike provide that service may be made upon an actual agent …
Banks And Banking - Bank Collection Code - Preference For Certified Check On Drawee Bank's Insolvency
Michigan Law Review
The petitioner accompanied a bid on construction work with two certified checks drawn on the M Bank and payable to the government. On rejection of the bid the checks were returned, but in the meantime the drawee bank had been closed. The petitioner presented the checks to the receiver of the defunct bank who refused to honor them as preferred claims. An Illinois statute provided that when a bank has presented to it for payment an item drawn upon such bank, and such bank shall fail after having charged such item to the account of the drawer but without having …
Taxation-Federal Estates Tax-Joint Tenancies And Tenancies By The Entirety
Taxation-Federal Estates Tax-Joint Tenancies And Tenancies By The Entirety
Michigan Law Review
H and W acquired title to realty in Illinois in 1909 as joint tenants. H died in 1923. Held, that one-half of the value of this property should be included in the valuation of H's gross estate for purposes of the federal estates tax, per sec. 402 (d) of the Revenue Act of 1921. Griswold v. Helvering, Comm'r of Int. Rev., (U. S. 1933) 54 Sup. Ct. 5, 78 L. ed. 14.
International Law -Extradition - Construction Of Treaty
International Law -Extradition - Construction Of Treaty
Michigan Law Review
On complaint of the British Consul that the petitioner had "received certain moneys knowing the same to have been fraudulently obtained," the United States Commissioner for the Northern District of Illinois issued his warrant to hold petitioner in custody for extradition to England, under Article 10 of the Webster-Ashburton Treaty of 1842, as supplemented by the Blaine-Pauncefote Convention of 1889, and certified the evidence to the Secretary of State. Upon application by petitioner for writ of habeas corpus and certiorari in its aid, the district court ordered him released from custody on the ground the act charged was not within …
The Municipality As A Unit In Ratemaking And Confiscation Cases, Robert D. Armstrong
The Municipality As A Unit In Ratemaking And Confiscation Cases, Robert D. Armstrong
Michigan Law Review
The recent decision of the Supreme Court of the United States in the so-called Martinsville case has been interpreted by some critics as laying down a "municipal unit doctrine" of rate making, denying to a system utility the right to earn from its entire operations a fair return on the value of its entire property, and substituting therefor a "bundle of rights" to earn in each "municipality" served a fair return on the value of the property used and useful therefor.