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Full-Text Articles in Taxation-State and Local
Constitutional Law - Federal Immunity From State Tax, David N. Mills
Constitutional Law - Federal Immunity From State Tax, David N. Mills
Michigan Law Review
An Alabama statute imposed an inchoate lien on all property in the state as of October 1st of each year, such lien to continue until taxes for the ensuing year were paid. The United States acquired title to certain lands after October 1, 1936, but before the final 1937 assessment was made and the rate for county taxes set. None of the 1937 taxes were due. The United States did not pay the taxes, and on their becoming delinquent, sued to quiet title. Held, by a unanimous court, that although Alabama could not foreclose the lien without obtaining the …
A Treatise On The Law Of Taxation Including The Law Of Local Assessments, Thomas M. Cooley
A Treatise On The Law Of Taxation Including The Law Of Local Assessments, Thomas M. Cooley
Books
"The following pages have been prepared with a view to present in a shape for practical use, the general rules which must govern the action of all authorities acting in matters of taxation ….
The preparation of any treatise on taxation necessarily involves the presentation of disputed points, and the expression of opinions upon them. This has been done in the following pages. It has not been the purpose, however, to take any positions which it was not believed the authorities would justify; and if this has been done in any instance, the references which are made to authorities will …
A Treatise On The Law Of Taxation Including The Law Of Local Assessments, Thomas M. Cooley
A Treatise On The Law Of Taxation Including The Law Of Local Assessments, Thomas M. Cooley
Books
"The following pages have been prepared with a view to present in a shape for practical use, the general rules which must govern the action of all authorities acting in matters of taxation ….
The preparation of any treatise on taxation necessarily involves the presentation of disputed points, and the expression of opinions upon them. This has been done in the following pages. It has not been the purpose, however, to take any positions which it was not believed the authorities would justify; and if this has been done in any instance, the references which are made to authorities will …