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Articles 1 - 6 of 6
Full-Text Articles in Law
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 …
Constitutional Law - Impairing The Obligation Of Contracts - Refunding Bonds, John F. Hall
Constitutional Law - Impairing The Obligation Of Contracts - Refunding Bonds, John F. Hall
Michigan Law Review
In 1938, Mississippi authorized the issuance of state highway bonds in the aggregate of $60,000,000. Interest was payable semiannually and the bonds were to mature serially semiannually, and to the extent necessary to make these payments the revenues from gasoline taxes were pledged. The act further provided that the state covenanted that so long as any of the bonds were outstanding and unpaid, it would not authorize "any other obligations or securities payable from gasoline tax revenues" unless such revenues should increase in such an amount that one-third of the proceeds would be sufficient to meet the principal and interest …
The Supreme Court, The Commerce Clause, And State Legislation, Vincent M. Barnett, Jr.
The Supreme Court, The Commerce Clause, And State Legislation, Vincent M. Barnett, Jr.
Michigan Law Review
Recent decisions have revealed a growing rift in the Supreme Court on the question of the effect of the commerce clause on state legislation. This question, a perennial one in our constitutional history, concerns state legislation affecting in some way or other the carrying on of interstate business, and the validity of that legislation in view of the clause giving Congress the authority to regulate interstate commerce. The permissible scope of state activity in the absence of Congressional action has been the troublesome problem. If Congress acts, the issue is a relatively simple one. When the state action conflicts with …
Taxation - Jurisdiction To Tax The Equitable Interest Of A Trust Beneficiary, Rex B. Martin
Taxation - Jurisdiction To Tax The Equitable Interest Of A Trust Beneficiary, Rex B. Martin
Michigan Law Review
Pennsylvania levied a property tax on a resident beneficiary's equitable interest in a New York trust. The settlor of the trust, a New York resident, had created the trust there and both the trustee and the stocks and bonds comprising the corpus were in that state. The beneficiary had no control over the disposition or management of the corpus and was entitled merely to the income of the trust for her life. The Pennsylvania Supreme Court upheld the tax. On appeal to the United States Supreme Court, held, in a per curiam decision without opinion, that the state court's …
Constitutional Law - Validity Of State Use Tax On Mail Order Sales Of Foreign Corporation, Michigan Law Review
Constitutional Law - Validity Of State Use Tax On Mail Order Sales Of Foreign Corporation, Michigan Law Review
Michigan Law Review
The respondent, a New York corporation licensed to do retail business in Iowa, did a large mail order business there also. Iowa customers sent orders by mail to the company's warehouses located outside that state, and the merchandise was shipped directly to the purchaser. On these mail order sales the company neither collected from its customers, nor paid to the state, the Iowa use tax. The petitioner, chairman of the state tax commission, threatened to cancel the respondent's license as a retailer and its permit to do business in Iowa unless such use tax were paid. Respondent obtained an injunction …
Sales Taxes, Interstate Trade Barriers, And Congress: The Gulf Oil Case, M. R. Schlesinger
Sales Taxes, Interstate Trade Barriers, And Congress: The Gulf Oil Case, M. R. Schlesinger
Michigan Law Review
The capacity of the federal government to deal with the increasingly irritating problem of interstate trade barriers is an important question high-lighted by the recent Supreme Court decision in McGoldrick v. Gulf Oil Corp. The Court there decided that in view of the superior federal authority over foreign commerce Congress could validly prohibit an otherwise legal city sales tax on imported petroleum manufactured into fuel oil and sold for use on foreign-bound ships.