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Full-Text Articles in Taxation-State and Local
Taxation - Constitutionality Of Chain Store Taxation
Taxation - Constitutionality Of Chain Store Taxation
Michigan Law Review
The plaintiff corporation filed a bill asking a permanent injunction against the enforcement of the Michigan chain store tax, which imposes a graduated levy, the amounts increasing from ten dollars per year per store for two stores owned, to two hundred fifty dollars per year per store for stores in "chains" of twenty-six or more. The plaintiff contended that the statute was unconstitutional under the "uniformity" clause of the state constitution and the equal protection of the laws clause of the federal Constitution. Held, the act is constitutional. C. F. Smith Co. v. Fitzgerald, 270 Mich. 659, 259 …
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 …