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Constitutional Law - Freedom Of The Press - Restraints On Publication, Maurice S. Culp Dec 1931

Constitutional Law - Freedom Of The Press - Restraints On Publication, Maurice S. Culp

Michigan Law Review

A recent Supreme Court decision establishes a new concept of freedom of the press, and adds new meaning to the liberty safeguarded by the Fourteenth Amendment. The defendant, Near, was enjoined from publishing his newspaper because it was alleged that the paper was largely devoted to the publication of malicious, scandalous, and defamatory articles about the grand jury, public officials, and others. The injunction was granted pursuant to a statute which made the publication of a malicious, scandalous, or defamatory newspaper, magazine, or periodical a nuisance subject to abatement by injunction. The Supreme Court of the United States decided that …


Taxation-Retrospective Succession Tax On Trust Remainder Jun 1931

Taxation-Retrospective Succession Tax On Trust Remainder

Michigan Law Review

The settlors voluntarily placed property in trust, the income from which was to be paid to them during their lives, the corpus to be divided upon the surviving settlors' death, among their sons, or if any son predeceased the survivor, among those persons entitled to take his intestate property. Subsequently the settlors assigned their life interest to the sons; this conveyance, however, in the case of Coolidge v. Loring, 235 Mass. 220, 126 N.E. 276, was held ineffectual to eliminate the possible effect of the contingency of any son predeceasing the surviving settlor. Between the execution of the deed …


State Utilities And The Supreme Court, 1922-1930, Thomas Reed Powell Jun 1931

State Utilities And The Supreme Court, 1922-1930, Thomas Reed Powell

Michigan Law Review

While enterprises that are "affected with a public interest" or "devoted to a public use" or that come within the class of strict public utilities may be compelled to do a number of things that strictly private enterprise may avoid, the power over utilities is not unlimited. Requirements deemed onerous may be contested as denials of due process of law. The constitutional issue thus raised under the Fourteenth Amendment entitles protestants to start injunction proceedings in federal courts and to seek appeals to the United States Supreme Court from unfavorable decisions of state courts. Often the complaint is not of …


Taxation-Situs Of Documents For Stamp Tax Jun 1931

Taxation-Situs Of Documents For Stamp Tax

Michigan Law Review

A South Carolina corporation had established credit with certain banks domiciled in other states, and, whenever a loan was desired, had executed a note payable to and at the out-of- state bank. The notes were mailed to the bank subject to withdrawal and revocation by the corporation, until actually received and accepted by the bank. When paid the notes were cancelled and returned to the corporation. A state tax collector ascertained that no stamp tax had been paid on these notes as required in South Carolina Acts of 1928, c. 574, sec. 1, and threatened to levy on the property …


Bases Of Jurisdiction In State Taxation Of Inheritances And Property, Charles L.B. Lowndes May 1931

Bases Of Jurisdiction In State Taxation Of Inheritances And Property, Charles L.B. Lowndes

Michigan Law Review

Theoretically there is an accepted distinction between jurisdiction to exact an inheritance tax and a property tax. Is this distinction of practical significance? Does it influence a court in the concrete decision of a case?


State Utilities And The Supreme Court, 1922-1930, Thomas Reed Powell May 1931

State Utilities And The Supreme Court, 1922-1930, Thomas Reed Powell

Michigan Law Review

This is a review of Supreme Court decisions for the past eight years on the subject of the application of the Fourteenth Amendment to state regulation of property and business "devoted to a public use'' or "affected with a public interest,'' if one may be allowed to endorse without recourse these amorphous phrases issued by the court. The field covered is broader than that of strict public utilities which may be subjected to the duty to serve all. It includes all efforts on the part of the states to subject particular enterprises to price regulation. Rates of interest and charges …


Public Utilities-Valuation-The Rate Base Mar 1931

Public Utilities-Valuation-The Rate Base

Michigan Law Review

The Board of Public Utility Commissioners of New Jersey appealed from a decree entered in the district court enjoining the enforcement of their order regulating the rates of the Elizabethtown Water Co. The district court found that, upon its own determination as to valuation, the rates prescribed were confiscatory and violative of the due process clause of the Fourteenth Amendment. Held, the basis of valuation in determining the rate base is present value. After reviewing the evidence, the court was of the opinion that the utility's evidence as to valuation was the more satisfactory, and that. the rates prescribed …