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Taxation - Stevedoring As Interstate Commerce - Constitutionality Of Occupation Tax, Ralph Winkler
Taxation - Stevedoring As Interstate Commerce - Constitutionality Of Occupation Tax, Ralph Winkler
Michigan Law Review
The state of Washington enacted a business privilege tax, the amount of which was to be determined on a gross income basis. A domestic corporation had been servicing vessels engaged in interstate commerce in two ways-it supplied stevedores to the vessels, and it did the work of loading and unloading. In a bill to enjoin the collection of this tax the Supreme Court of Washington dismissed the suit on the ground that the corporation was not engaged in interstate commerce. On appeal, held (1) furnishing stevedores to the vessels without maintaining control over the operations of the workmen is a …
Vendor And Purchaser - Equitable Conversion - Application To Obligation To Extinguish Forest Fires, Michigan Law Review
Vendor And Purchaser - Equitable Conversion - Application To Obligation To Extinguish Forest Fires, Michigan Law Review
Michigan Law Review
A Montana statute placed the burden of extinguishing forest fires on the person on whose "property" the fire occurred, and, on failure of such person to extinguish it, made him liable to reimburse any authorized unit that should do so. Fire broke out on property owned by D, and a Government unit extinguished it. Previous to such fire, D had contracted to sell the land to X under a contract giving X the right of possession. Held, by the doctrine of equitable conversion, X was the beneficial owner, and the land was not D's "property" so as …