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Full-Text Articles in Law
New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown
New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown
Dr Robert Brown
No abstract provided.
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 …
Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State
Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State
Indiana Law Journal
No abstract provided.
Taxation - Immunity Of State Officers From Federal Income Tax-Trustees Operating Boston Elevated Railway Company As State Officers
Michigan Law Review
A state law provided for public operation of the Boston Elevated Railway Company, with a board of trustees appointed by the governor with the advice and consent of the council. The salaries of the trustees were received from the company. The trustees were to manage and operate the company, having "possession of said properties in behalf of the Commonwealth." They were to fix rates of fare that would insure sufficient income to meet the cost of service including, in addition to operating expenses, specified rates of return on the investment. If the rates were insufficient for this purpose the deficit …
The Supreme Court Of Indiana And Federal Taxation Of State Instrumentalities, Alden L. Powell
The Supreme Court Of Indiana And Federal Taxation Of State Instrumentalities, Alden L. Powell
Indiana Law Journal
No abstract provided.
New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown
New Decisions On Taxation In Inter-Governmental Relations, Robert C. Brown
Indiana Law Journal
No abstract provided.