Open Access. Powered by Scholars. Published by Universities.®

Law and Race Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 3 of 3

Full-Text Articles in Law and Race

Without Representation, No Taxation: Free Blacks, Taxes, And Tax Exemptions Between The Revolutionary And Civil Wars, Christopher J. Bryant Oct 2015

Without Representation, No Taxation: Free Blacks, Taxes, And Tax Exemptions Between The Revolutionary And Civil Wars, Christopher J. Bryant

Michigan Journal of Race and Law

This Essay is the first general survey of the taxation of free Blacks in free and slave states between the Revolutionary and Civil Wars. A few states treated all equally for tax purposes, but most states enacted taxation systems that subjected free Blacks to different requirements. Both free and slave states viewed free Blacks as an undesirable population, and this Essay posits that—within the relevant political constraints—states used taxes and tax exemptions to dissuade free Black immigration and limit the opportunities for free Blacks within their borders. This topic is salient for at least two reasons. First, the Essay sheds …


Denial Of Tax Exempt Status For Racially Discriminatory Schools, Bob Jones University V. U.S., Margaret K. Cassidy Jul 2015

Denial Of Tax Exempt Status For Racially Discriminatory Schools, Bob Jones University V. U.S., Margaret K. Cassidy

Akron Law Review

The extent to which the government may deny tax-exempt status in order to further its goal of eliminating racial discrimination is a question of paramount importance. The United States Supreme Court recently addressed this question in the case of Bob Jones University v. U.S., a consolidated action which involved a conflict between two established public policies: racial equality and religious freedom. The Court held that this nation's policy of racial equality overrides any interest that an educational and religious institution may have in promoting racial discrimination.


Community Development Vs. Economic Development: Residential Segregation, Tax Credits, And The Lack Of Economic Development In Baltimore's Black Neighborhoods, Jennifer Nwachukwu Jan 2015

Community Development Vs. Economic Development: Residential Segregation, Tax Credits, And The Lack Of Economic Development In Baltimore's Black Neighborhoods, Jennifer Nwachukwu

University of Baltimore Journal of Land and Development

In 1967, the National Advisory Commission on Civil Disorders penned one of the most famous statements about race in America: “Our nation is moving toward two societies, one black, one white— separate and unequal.”2 For the city of Baltimore, MD, that statement rings true even in 2013. Outsiders think of Baltimore through the lens of HBO’s The Wire. Those who are from Baltimore or live in the city likely would say that driving through Baltimore is like driving through two different cities—nice areas with shops, restaurants, and beautiful architecture; and “not so nice” areas with blocks of dilapidated buildings and …