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Articles 1 - 3 of 3
Full-Text Articles in Taxation-State and Local
Without Representation, No Taxation: Free Blacks, Taxes, And Tax Exemptions Between The Revolutionary And Civil Wars, Christopher J. Bryant
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 …
Local Taxes, Federal Courts, And School Desegregation In The Proposition 13 Era, Michigan Law Review
Local Taxes, Federal Courts, And School Desegregation In The Proposition 13 Era, Michigan Law Review
Michigan Law Review
This Note examines a federal court's dilemma when the remedy of school desegregation collides with the trend of tax limitation - when a school desegregation order requires funds that the local school authorities do not have and cannot raise. Can the district court order a local tax levy to fund school desegregation when the school authorities have already reached their maximum taxing limit? Is there a better alternative remedy?
To tackle those questions, this Note first elucidates three equitable principles to guide courts in fashioning desegregation decrees. It then explores the history of judicial power to order state and local …
Constitutional Aspects Of Federal Anti-Poll Tax Legislation, Joseph E. Kallenbach
Constitutional Aspects Of Federal Anti-Poll Tax Legislation, Joseph E. Kallenbach
Michigan Law Review
The proposal to abolish by national law the requirement now prevailing in seven Southern states that voters shall have paid a poll tax in order to vote in any national election involves a constitutional issue of the first magnitude. In the decade immediately following the Civil War the constitutional division of authority between the national and state governments in dealing with the question of Negro suffrage became a point of bitter controversy in Congress. Out of this struggle came the Fourteenth and Fifteenth Amendments to the Constitution, with certain supporting legislation, the aim of which was to prohibit disfranchisement of …