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Articles 451 - 477 of 477
Full-Text Articles in Law
Supreme Court's Theory Of A Direct Tax, J H. Riddle
Supreme Court's Theory Of A Direct Tax, J H. Riddle
Michigan Law Review
The decision of the United States Supreme Court in the Pollock case of 1895 was the beginning of an attempt on the part of the court to formulate a new definition of a direct tax, and since that time in every case which has called for a decision as to whether a particular tax was a direct tax the court has reverted to and tried to harmonize its decision with the reasoning set forth in the Pollock case. This decision overturned a fairly definite and universally accepted definition of a direct tax which had existed for nearly a century. In …
Tax Exemptions Of American Church Property, Carl Zollmann
Tax Exemptions Of American Church Property, Carl Zollmann
Michigan Law Review
The exemption from taxation of public property in the various states of the Union rests on reason and presents no difficulty. If a state were to tax its own property or the property of the counties, cities, towns and villages created by it, the burden of the ultimate taxpayer would not be lightened in the least. Since such property is not only acquired but also maintained at public expense the money necessary for this purpose must in any case be ultimately paid by the owners of private property. An attempt to tax public property would only make the bookkeeping of …
Note And Comment, Gordon Stoner, Grover C. Grismore, Stanley E. Gifford, Stuart S. Wall
Note And Comment, Gordon Stoner, Grover C. Grismore, Stanley E. Gifford, Stuart S. Wall
Michigan Law Review
What is a Public Purpose Justifying the Expenditure Therefore of Money Raised From Taxation - A recent Ohio case raises a question which is frequently discussed in connection with the activities of cities, i. e., 'what is a municipal or public purpose for the accomplishment of which city funds raised from taxation may be expended. The council of the city of Toledo passed an ordinance authorizing the expenditure of $1000 for the purpose of establishing a municipal moving-picture theater. The auditor refused to pay over to the director of public service the fund thus appropriated and mandamus was sought by …
Note And Comment, Sigmund W. David, Newton K. Fox, Harold R. Curtis, Aquilla C. Lewis, Albert R. Dilley
Note And Comment, Sigmund W. David, Newton K. Fox, Harold R. Curtis, Aquilla C. Lewis, Albert R. Dilley
Michigan Law Review
Civil Liability for False Testimony; Review by the Courts of the Decisions of the Land Department; Right of One Partner to Sue His Co-Partners in Conversion; Does a Tax Deed, Void on it Face, Give Color of Title; Interference With Employment by Trade Union;
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Agency--Fiduciary Relation--Right of Principal to Agent's Acquisitions--Patents for Agent's Inventions; Bankruptcy--Insurance Policies as Assets; Carriers--Duty Toward Alighting Passenger; Commerce--Conflicting State and Federal Regulation; Constitutional law--Restrictive Labor Laws for Women; Contributory Negligence--Children; Conveyancing--Covenants--Construction of "Business" in Restrictive Covenant; corporations--Director's Meetings--Effect of Surprise, Trick, or Fraud in Securing a Quorum; Corporations--Eleemosynary--Liability of Educational Institution for Torts; Corporations--Fraudulent Organization--Corporation a Nullity; Criminal Law--Wife Abandonment--Proper Venue; Damages--Breach of Contract--Value of Unmatured Crops; Damages--Master and Servant--Wrongful Discharge of Servant; Dedication--requisites, Sufficiency and Acceptance; Deeds--Rule in Shelley's Case; Equity--Temporary Injunction--Function and Effect; Garnishment--Possession of Garnishee--Safety Deposit Box; Husband and Wife--Power of Wife to Dispose of Her …
Note And Comment, Ralph W. Aigler, Edson R. Sunderland, Clarence E. Eldridge, Mckee Robison
Note And Comment, Ralph W. Aigler, Edson R. Sunderland, Clarence E. Eldridge, Mckee Robison
Michigan Law Review
The Corporation Tax Decision; The Rights of Passengers in an Unregistered Automobile; Expert Testimony in Michigan; Federal Supreme Court's Jurisdiction Unalterable;
An Experiment In Equalization, And Its Result, William Carpenter
An Experiment In Equalization, And Its Result, William Carpenter
Michigan Law Review
The legislature of the State of Michigan at its latest session, attempted to provide a remedy for the injustice often occasioned by the boards of supervisors in equalizing the assessment rolls of the several townships, wards and cities of their respective counties. For that purpose it passed Act No.292 of the laws of 19O9 amending secs. 34 and 37 of the general tax law. The act provides that any supervisor of any township or city who considers his township or city aggrieved by the action of the board of which he is a member, in equalizing the valuation of the …
The Commerce Clause, And Taxation Of Gross Receipts And Of "Intangible Property.", Frederick H. Cooke
The Commerce Clause, And Taxation Of Gross Receipts And Of "Intangible Property.", Frederick H. Cooke
Michigan Law Review
The decision in Galveston, Harrisburg &c. Ry. Co. v. Texas curiously, perhaps even painfully, illustrates the confusion that has resulted from the establishment by the Supreme Court of what seem to me to be incompatible rules of taxation. As is well understood, the commerce clause of the Federal Constitution imposes certain restrictions upon action under the authority of a State. That is to say, it is a general rule that has been frequently applied, that no restriction by way of prohibition or otherwise may be validly imposed under the authority of a State upon transportation within the scope of the …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Assignment for Creditors--Validity of Common Law Assignment Under State Statutes--Assignee May Maintain Replevin; Bills and Notes--Fraud--Ability to Read; Bills and Notes--Signature by Agent or Representative--Personal Liability; Boundaries--Meander Line as Boundary in Government Grants--Mistake in Survey; Carriers--Liability as Carriers of Live Stock; Contracts--Antenuptial Agreements--Performance Prevented by Party; Courts--Supreme Court--Review of Decisions of State Courts; Courts--United States Courts Enjoining Proceedings in State Courts--establishment of Railroad Rates by Commission; Criminal Law--Larceny--Fraudulent Use of Legal Process; Criminal Law--Reception of Verdict--Accused's Right to be Present; Dead Bodies--Power of Court to Order Exhumation to Procure Evidence; Evidence--Burden of Proof; Evidence--compelling Accused to Criminate Himself--Waiver of Privilege; …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Bankruptcy--General Assignment--Liens Acquired by Assignee; Bills and Notes--Contract of Wife--bona Fide Purchasers; Bills and Notes--Non-Existing Payee--Negotiable Instruments Law; Constitutional Law--Jurisdiction of Federal Courts--suits Against A State; Contracts--Agreement in Restraint of Trade if Severable and Reasonable as to Part is Valid; Corporations--Taxation--Franchise Tax; Elections--Primary Elections--Use of Emblem on Ballots; Evidence--Competency of Witness--Transaction With Agent, Since Deceased; Evidence--Judicial Notice of "Football Season"; Evidence--Public Records of Another State; Guaranty--Change in Principal Contract--Discharge of Guarantor; Injunction--Vendee's Fraud Vitiates Right to Use Patented Machine; Insurance--Mutual Life Insurance--Invalid By-Law--Waiver of Breach; Interstate Commerce--Power of Courts to Enjoin Enforcement of Rates; Judgment--Of Foreign Country--Conclusiveness; Judgment--Power of Court …
Note And Comment, Harry B. Hutchins, Frank B. Fox, John E. Winner
Note And Comment, Harry B. Hutchins, Frank B. Fox, John E. Winner
Michigan Law Review
The Liability of a Physician for the Acts of His Partner; Municipal Taxation by Appointive Boards or Commissioners; The Right of a Married Woman to Recover for Personal Injuries; What is Corporate Action?;
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Adoption--Defect in Proceedings--Effect; Bankruptcy--Equitable Rights under Unrecorded Mortgage--Agreement to Insure--Equitable Lien on Insurance Money; Bankruptcy--Insolvent Firm--Individual Estate of Unadjudicated Solvent Partner Not Subject to Administration; Bills and Notes--Liability of Indorser of Non-Negotiable Note; Bills and Notes--Liability of Irregular Indorser; Carriers--Wrongful Treatment of Passengers--Damages for Mental Suffering; Constitutional Law--Imprisonment for Debt--Peonage; Constitutional Law--Interstate Commerce--Shipments Within a State; Corporations--Foreign Corporations--Effect of Withdrawal From State--Validity of Service; Courts--Jurisdiction--Action Under the Laws of Another State; Covenants--Running with the Land; Damages--Destruction of Growing Grass; Evidence--Admissibility of a Deed as an Ancient Document; Evident--Admissions in Pleading; Garnishment--Nonresident Defendant--Jurisdiction; Jury--Right to Trial by Twelve Jurors--Waiver of Jury; …
Note And Comment
Michigan Law Review
The Case of Bigelow v. Calumet and Hecla Mining Company et al., Involving the Question of the Control by One Corporation of a Competing Corporation; The right of the Federal or a State government to Maintain an Action for the Recovery of Taxes; Liability of a Life Insurance Company When the Insured is Executed for the Commission of a Crime; Jurisdiction of a Court of Equity to Restrain the Commission of Criminal Acts; Municipal Contracts for Patented or Proprietary Paving
May Congress Levy Money Exactions, Designated "Taxes," Solely For The Purpose Of Destruction?, John Barker Waite
May Congress Levy Money Exactions, Designated "Taxes," Solely For The Purpose Of Destruction?, John Barker Waite
Michigan Law Review
The questions of taxation have furnished a cause of warfare, armed or wordy, since the meaning of government has been known. The possibility of our Constitution was due, superficially, to the imposition of a tax; its adoption, in great measure, to the absence of a tax, to the lack of a taxing power in the Confederation. Since the adoption of the Constitution with its grant of a taxing power, much of our legislative disagreement has centered on the interpretation of that grant. The case of McCray v. United States, opens up a comparatively untrammeled field of dispute. The basis of …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Acknowledgement--Impeachment--Examination of Married Woman; Bankruptcy--Discharge--Libel; Bankruptcy--Selection of Trustee--Right of Creditors to Elect; Bills and Notes--Genuine Draft with Forged Bill of Lading; Bills and Notes--Release of Indorsers; Carriers--Refulsal to Give Transer--Passenger's Motive in Requesting; Covenants--covenant Against Incumbrances--Runs with the Land; Deeds--Parties--One Not Names as Grantor Signing; Elections--Corrupt Practices Act--who is a Candidate; elections--voting Machines--Statute Unconstitutional; Eminent Domain--Taking of railroad Right of Way for Street Purposes--Measure of Damages; Equity--maxims--application in Suit for Divorce on Statutory Grounds; Evidence--Opinion as to One's Physical Condition--Expert Testimony; Foreign Corporations--Right to do business in State can Become Vested; Foreign Corporations--Service of Process on--What Constitutes "Doing Business"; Foreign …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Agency--Evidence of Performance--right to Compensation--Acting for both Parties; Assignment for Benefit of Creditors--Marshaling Assets; Bonds--Bona Fide Purchasers--Mandamus--Redemption of Bonds; Carriers--may, as Lessors, Contract for Total Exemption from Liability for Negligence; Constitutional law--Jurisdiction of Federal Courts to Review Contempt Proceedings in State Court; Contracts--Accord and Satisfaction--Consideration; Criminal Law--Venue--Statutes--Validity; Damages--Conversion; Deeds--Construction--Intent of Parties; Deeds--Seal Essential; Dower--rights of Widow Pending Assignment--Possession of Lands; Eminent domain--Interurban Railways; Evidence--Presumption as to Foreign Law; Fee Simple Estate--Restraints on Alienation; Fraudulent Conveyances--Sales in Bulk--Validity as Between the Parties--Lien for Price; Husband and Wife--Separation Agreements--Validity; Insurance--Fire--Concurrent Insurance; Insurance--Mutual Benefit--Unreasonable Change of By-Laws; Judgment--Res Judicata; Master and Servant--Liability of …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Bankruptcy--Insurance Policies--Cash Surrender Value; Bankruptcy--Partnership and Individual Assets; Bills and Notes--Payment by the United States of Pension Checks on Forged Indorsements--Recovery of Payment; Common Carriers--Defective Transfers; Constitutional Law--Commerce in Intoxicating Liquors--License Tax of Traveling Salesman; Constitutional Law--Equal Protection of the Law--State Statute; Constitutional law--Police Power--Flag Legislation; Contracts--Assignments of--Right of Assignee Against Debtor; Corporations--Acquisition of Exemption in Merger; Deeds--Construction and Operation--Reservation and Exception; Deeds--Suit to Set Aside--Duress of Wife--Parties in Pari Delicto; Evidence--Confessions to One Not in Authority--Admissibility; Foreign Corporations--Effect on contracts of Failure to Register--Contracts; Fraud--Independent Investigation; Frauds, Statute of--agreement to Deal in Lands; Husband and Wife--Right to Disposition of …
Note And Comment, Harry B. Hutchins, Edwin C. Goddard
Note And Comment, Harry B. Hutchins, Edwin C. Goddard
Michigan Law Review
The Liability of Charitable Corporations for the Torts of Their Servants; the Powers of General and Special Agents; Municipal Ordinances Licensing Trades and Occupations; "Sic Utere Tuo Ut Alienum Non Laedas"; Interference with the Formation of Contracts; The Right of Directors to Use Corporate Funds in Getting Proxies From the Stockholders; Sales Void for Uncertainty and Lack of Mutuality; The Negotiable Instruments Law as Affecting the Discharge of Accommodation Maker and Surety by Extension of Time of Payment
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Aliens - Right to Take Land by Descent - Loss of State's Right to Escheat; Bailment - Liability of Incidental Bailee; Bankruptcy - Preferences - Franchise Tax; Bankruptcy - Transfers Required to be Recorded - Preferences; Bills and Notes - Bona Fide Purchaser - Notice of Want of Power in Transferrer; Bills and Notes - Unrestricted Negotiability of Bills of Lading; Constitutional Law - Commerce Clause - Statute Relating to Interstate Carriers as Employers; Constitutional Law - Indeterminate Sentence Law; Courts - Rules of Property - Stare Decisis; Criminal Law - Exclusion of Public from Trials; Criminal Law - Impeachment …
Note And Comment, Harry B. Hutchins, John R. Rood, Roy L. Black, Ivan E. Chapman
Note And Comment, Harry B. Hutchins, John R. Rood, Roy L. Black, Ivan E. Chapman
Michigan Law Review
Waiver of the Statutory Protection to the confidential Relation of Physician and Patient; Inter-State Rendition; When a Public Officer Misappropriating Public Funds is Not an Embezzler; When a Discharged Teacher May Resort to the Courts;
Note And Comment, James H. Brewster, Frank L. Sage, Harry B. Hutchins, Frank L. Sage, Henry M. Bates, Henry M. Bates
Note And Comment, James H. Brewster, Frank L. Sage, Harry B. Hutchins, Frank L. Sage, Henry M. Bates, Henry M. Bates
Michigan Law Review
A Spurious Law Course; Railroad Taxation in Michigan and Wisconsin; Surgical Operation on Minor Without Consent of Parent; The Power of Municipal Corporations to Grant Exclusive Privileges; Inheritance Taxes and the Right to Transfer and Inherit Property; The Sovereign Power of a State to Prevent Election Frauds; Original Jurisdiction of Supreme Court in Election Cases;
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Bankruptcy--"Mining" includes Quarrying; Bankruptcy--Persons Entitled to Oppose Discharge; Banks and Banking--Right of Drawer of Check to Stop its Payment; Bills and Notes--Trustees for Benefit of Creditors as Holders in Due course--Pre-Existing Debt Constitutes Value; Building Contracts--Provisions for Extra Work--Powers of Architect; Common Carriers--Delay Co-Operating with Act of God; Contracts--When a Breach on the Part of One party to a Contract Entitles the Other to Rescind; Criminal Law--Former Jeopardy; Damages--Recovery for Gratuitous Services; Deeds--Estate Granted--Conflict Between the Habendum and the Granting Clauses; Equity--Wills--Precatory Trust; Foreign Corporations--Statute Revoking License on Removal of a Cause to Federal Court; Husband and Wife--Purchase by Wife …
Note And Comment, Henry M. Bates, Harry B. Hutchins, Ralph E. Jenney, Charles L. Dribble, Charles H. L'Hommedieu
Note And Comment, Henry M. Bates, Harry B. Hutchins, Ralph E. Jenney, Charles L. Dribble, Charles H. L'Hommedieu
Michigan Law Review
Internal Revenue Tax on State Dispensaries Upheld; What is the Practice of Medicine?; Appeals from Decrees for Costs; The Hearst Election Contest; The Lapse of a Legacy to a Deceased Child; Unsightly Advertisements and Billboards
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Arbitration and Award--By-Laws of Board of Trade--Ousting Courts' Jurisdiction; Bills and Notes--Accommodation Indorsement--Conflict of Laws; Bills and Notes--Material Alteration; Common Carriers--Duty to Notify Passenger of Arrival at His Destination--Must Awaken Sleeping Passenger if His Destination is Known; Constitutional Law--Anti-Trust Laws--Equal Protection of the Laws; Constitutional Law--Insurance--State Statutes Prohibiting Combinations Among Insurance Companies--Do Not Violate Fourteenth Amendment; Constitutional Law--Prosecution by Information due Process of Law; Contracts--Agreement to Employ Only Members of a Certain Union; Contracts--Public Policy--Location of Depots; Corporations--Reduction of Stock--Equitable Relief--Powers of Officers; Corporations--Suit by Stockholders--Refusal of Directors to Sue; Corporations--Suit in Stockholders' Names--Device to Confer Jurisdiction on Federal Courts; …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Banks--Equity--Insolvency--Preference of Creditors; Banks--Special or General Deposit; Constitutional law--Due Process of Law; Constitutional Law--Right of Property; Contract--Liability for Breach in Discharge of a Professor; Corporations--Liability of Directors for Excessive Indebtedness; Criminal Law--Larceny Distinguished from False Pretenses; Criminal Law--Remarks of District Attorney--Appeals to Race Prejudice; Damages--Proper Averment in an Action for Deceit in the Sale of Realty; Easement--Right of Way--Immemorial Custom--Easements Appurtenant; Elections--Constitutionality of Law Changing Date--Holding Over; Evidence--Personal Injury--Physical Examination of Plaintiff; Evidence--Physical Examination of Accused; Evidence--Privileged Communication--County Attorney; Execution--Premature--Collateral Attack; Foreign Corporations--Service of Process on Officer; Homestead--Oral Contract for Conveyance--Specific Performance; Husband and Wife--Liability of Husband for the Support …
Note And Comment, Michigan Law Review
Note And Comment, Michigan Law Review
Michigan Law Review
The Michigan Railroad Tax Cases; Is a vote by Machine a Constitutional Ballot?--Signing "At the End" of a Will; Another Attempt to Evade the Lottery Laws; Saving Exception on Overruling of Motion to Quash Summons; Wills Executed Without Animus Testandi; The Legal Status of a Participant in a Guessing Contest
Note And Comment, Michigan Law Review
Note And Comment, Michigan Law Review
Michigan Law Review
A New Instance of the Power of Congress to Destroy by Taxation; Pleading Contributory Negligence Under the Code; Presumptions as to Delivery of Deeds; Jurisdiction of Equity to Restrain Threatened to Wrong; The Power of Courts to Allow Amendments Under the Common Law and Code Procedure; Situs of Debts; The Time Limit for Presentations of Railroad Tickets