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Full-Text Articles in Taxation-State and Local
Passport To Toledo: Cuno, The World Trade Organization, And The European Court Of Justice, Reuven S. Avi-Yonah
Passport To Toledo: Cuno, The World Trade Organization, And The European Court Of Justice, Reuven S. Avi-Yonah
Articles
The purpose of this article is to try to place the debate about Cuno v. DaimlerChrysler in a broader perspective by connecting it with the overall discussion of harmful tax competition. It discusses two hypothetical scenarios under which the city of Toledo, Ohio, is (a) a separate country and (b) a member state of the European Union. If the first hypothetical were true, the tax incentives offered by Toledo would violate the rules of the World Trade Organization; if the second hypothetical were true, the tax incentives would also violate the Treaty of Rome, as interpreted by the European Court …
Constitutional Law-Commerce Clause-State Taxation Of Vessels Engaged In Interstate Commerce, David W. Rawlinson S.Ed.
Constitutional Law-Commerce Clause-State Taxation Of Vessels Engaged In Interstate Commerce, David W. Rawlinson S.Ed.
Michigan Law Review
The Standard Oil Company, an Ohio corporation, owned boats and barges which it employed in transporting oil on the Mississippi and Ohio Rivers. These vessels were registered in Ohio but stopped in Ohio only occasionally for fuel or repairs. The maximum distance traversed by these vessels on waters bordering Ohio was 17½ miles. An ad valorem personal property tax levied by the Tax Commissioner of Ohio on all these vessels was upheld by the Supreme Court of Ohio. On appeal, held, reversed, Justices Black and Minton dissenting. Since these vessels are subject to the property taxes of other states …
Conflict Of Laws-Enforcement Of Foreign Claims For Taxes And Workmen's Compensation Premiums, C. J. Rice S. Ed.
Conflict Of Laws-Enforcement Of Foreign Claims For Taxes And Workmen's Compensation Premiums, C. J. Rice S. Ed.
Michigan Law Review
By reason of work done in Ohio, defendant-employer came within the provisions of that state's compulsory workmen's compensation law. The State of Ohio sought to collect insurance premiums due the state fund by an action brought in a Kentucky court. Defendant demurred on the ground that the claim was in the nature of one for taxes, and hence unenforceable extraterritorially. On appeal from an order sustaining the demurrer, held, reversed. Regardless of whether or not the claim for premiums can be classified as one for taxes, Kentucky courts may act as forums for the collection of foreign tax claims. …
Taxation - Constitutional Objections To Release Of Delinquent Taxes And Accrued Penalties Thereon, Michigan Law Review
Taxation - Constitutional Objections To Release Of Delinquent Taxes And Accrued Penalties Thereon, Michigan Law Review
Michigan Law Review
In 1933, the Ohio legislature passed an act exempting from taxation certain property of interurban railway companies for a period of three years from January 1, 1932, and a subsequent act in 1935 extended the exemption for two more years. Relator, a taxpayer, sought by mandamus to compel the state tax commission to collect the taxes for all the years in question. Held, the act was unconstitutional as applied to the 1932 taxes already assessed because it violated a provision of the state constitution forbidding retroactive laws. State ex rel. Struble v. Davis, 132 Ohio St. 555, 9 …
Carriers - State Taxation Of Interstate Motor Carriers, Thomas K. Fisher
Carriers - State Taxation Of Interstate Motor Carriers, Thomas K. Fisher
Michigan Law Review
Appellant, an Ohio corporation, was engaged exclusively in interstate commerce as a common carrier of property for hire by motor vehicle. In 1937 the Georgia legislature passed a Maintenance Tax Act which provided, inter alia, for a tax, graduated according to manufacturer's rated capacity, on each motor common carrier for hire, and a tax, substantially smaller in the respective rated capacities, on each motor vehicle not used as a common carrier for hire. Appellant contested the validity of the tax on the grounds that it was repugnant to the commerce clause of the Constitution and that it violated the equal …