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- Constitutional Law (3)
- License taxes (3)
- West Virginia (2)
- Applicable To Gasoline Filling Stations (1)
- As and Electric Co. v. Coleman (1)
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- Chain stores (1)
- Constitutional Law-Chain Store License Tax (1)
- County auditors (1)
- Department stores (1)
- Due process (1)
- Equal protection (1)
- Fox v. Standard Oil Co. of New Jersey (1)
- Great Depression (1)
- Gunther v. Atlantic Refining Co. (1)
- Inability to pay (1)
- Interstate commerce (1)
- Knisely v. Cotterel (1)
- Market value (1)
- Meyer Construction Co. v. Corbett (1)
- Minnesota (1)
- Pennsylvania (1)
- Privilege taxes (1)
- Property Taxes (1)
- Sales Tax (1)
- Selective sales taxes (1)
- State Bd. of Tax. Commissioners v. Jackson (1)
- State ex rel. Matteson v. Luecke (1)
- Stewart Dry Goods Co. v. Lewis (1)
- Tax burdens (1)
- Tax penalties (1)
Articles 1 - 8 of 8
Full-Text Articles in Tax Law
Constitutional Law--Equal Protection Of Laws--Graduated Gross Sales Tax, John L. Detch
Constitutional Law--Equal Protection Of Laws--Graduated Gross Sales Tax, John L. Detch
West Virginia Law Review
No abstract provided.
Refunds And Recovery Of State Taxes Erroneously, Illegally, Or Unconstitutionally Imposed In West Virginia, Bernard Sclove
Refunds And Recovery Of State Taxes Erroneously, Illegally, Or Unconstitutionally Imposed In West Virginia, Bernard Sclove
West Virginia Law Review
No abstract provided.
The Land Book Assessment Amendment--Enabling Legislation, William H. Waldron Jr.
The Land Book Assessment Amendment--Enabling Legislation, William H. Waldron Jr.
West Virginia Law Review
No abstract provided.
Constitutional Law-Chain Store License Tax As Applicable To Gasoline Filling Stations
Constitutional Law-Chain Store License Tax As Applicable To Gasoline Filling Stations
Indiana Law Journal
No abstract provided.
Taxation - Delinquency Statute - Constitutionality Of Provision Remitting Back Taxes
Taxation - Delinquency Statute - Constitutionality Of Provision Remitting Back Taxes
Michigan Law Review
Mandamus proceedings were begun to compel a county auditor to accept four-fifths of the taxes as originally assessed on certain land in full payment and discharge of those taxes for the years 1929 and 1930, in accord with the tax remission provision of Minnesota Laws 1933, c. 414, sec.1. Held, that allowing discharge of past taxes during the redemption period by payment of a fraction of those originally assessed was contrary to the uniformity clause of the state constitution as an unreasonable and arbitrary classification, since it resulted in allowing a lower tax rate to delinquent taxpayers than was …
Taxation - Constitutionality Of Graduated Sales Taxes
Taxation - Constitutionality Of Graduated Sales Taxes
Michigan Law Review
A Kentucky statute of 1930 levied a tax on gross retail sales at rates varying from 1/20 of one per cent on gross sales up to $400,000 per year, to one per cent on all gross sales over $1,000,000 annually. For the purpose of this tax all retail stores under the same ownership, operation or control, directly or indirectly, were treated as a unit; hence, the heavier rates of the tax fell upon the chain stores and large department stores. A group of chain and department stores sought to enjoin the collection of the tax, as contrary to the state …
Taxation-State Taxes Upon Federal Instrumentalities-Who May Raise Question Of Unconstitutionality
Taxation-State Taxes Upon Federal Instrumentalities-Who May Raise Question Of Unconstitutionality
Michigan Law Review
In connection with the performance of a contract with the federal government, the plaintiff corporation was required to pay a state sales tax on lumber, cement, steel and other materials used in the construction work. An action was brought to enjoin the collection of the tax and to have it declared unconstitutional as impeding and hampering the federal government in the performance of its governmental functions, and as depriving the plaintiff of its property without due process of law. Held, the plaintiff is not a proper party to raise the question of the constitutionality of the tax: first, because …
Taxation-Constitutional Limitations On Sales Taxes
Taxation-Constitutional Limitations On Sales Taxes
Michigan Law Review
There are twenty-three states having general sales tax statutes today. For the most part these statutes have been prompted by the recent economic depression as emergency measures. Most of them are license or privilege taxes, and are of two classes: those of the first type are sales taxes in name only, and consist of taxes upon the privilege of engaging in various occupations, of which selling personal property is but one; those of the second type are taxes solely upon the privilege of selling personal property at retail. Such taxes have met with considerable opposition in the form of litigation, …