Law Commons^™

Assessment Of Real Property For Taxation, Kenneth K. Luce

Michigan Law Review

A taxpayer's suit to have the assessment on his real property lowered raises some of the oldest and most troublesome problems in the law of taxation. Invariably both the taxpayer and the government are in position to present convincing evidence and forceful argument regarding the fairness of the assessment. Moreover, to the lawyer the problems of appellate review involved in the taxpayer's suit are exceedingly complex. Except in the case of the public utility, the administrative process usually begins with the fixing of the assessment by the local assessing official. From his decision the taxpayer may in most jurisdictions appeal …

Curbing The Supreme Court-State Experiences And Federal Proposals, Katherine B. Fite, Louis Baruch Rubinstein

Michigan Law Review

The avalanche of proposals introduced in the last session of Congress seeking to curb the power of the Supreme Court to declare legislative acts unconstitutional and President Roosevelt's recent message to Congress on the judiciary have focused attention on the problem of the function of that Court in our governmental system.

This article does not take sides in the controversy. Its purpose is merely to review the developments in the four states, Colorado, Ohio, North Dakota and Nebraska, which by amendments to their constitutions have sought to place curbs on their supreme courts, and also to classify the proposals which …