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Constitutional Law-Public Purpose-Feed Loans To Destitute Farmers
Constitutional Law-Public Purpose-Feed Loans To Destitute Farmers
Michigan Law Review
Pursuant to a constitutional provision enabling such action, the Governor asked the supreme court of South Dakota the following question: "Could the legislature enact legislation which would permit the several counties as a county enterprise to raise funds either by supplemental budget or bond or warrant issues with which they might in turn furnish feed loans or even distribute feed as a part of a county poor relief system . . . ?" In answer to this question the court held, in In re Opinion of the Judges, that the furnishing of feed or feed loans to individuals …
Taxation-Constitutionality Of A Conclusive Presumption That A Transfer Executed Within A Limited Period Before Death Is Made In Contemplation Of Death
Michigan Law Review
Motion for a refund was made by the plaintiff on the ground that certain transfers made within two years preceding the death of the decedent should not have been taxed under the federal estate tax since they were not in fact made in contemplation of death. The defendant filed a demurrer on the ground that under the provisions of sec. 302 (c) of the Revenue Act of 1926, such transfers were taxable regardless of the motive impelling them. The section reads: "Where within two years prior to his death . . . and without such a consideration the decedent has …
Constitutional Law - Extent Of State Police Power In Protection Of Public Health
Constitutional Law - Extent Of State Police Power In Protection Of Public Health
Michigan Law Review
An Illinois statute prohibited the manufacture or sale of milk to which had been added any fat or oil other than milk fat. The defendant was engaged in manufacturing for sale outside of the state a product composed of skimmed milk and cocoanut oil which was not deleterious to health in any way. When it was sought to recover the penalty imposed by the statute for its violation, it was claimed that the law was unconstitutional in that it deprived the defendant of property without due process of law. The court held that the statute was an invalid exercise of …
Taxation - Constitutionality Of A Conclusive Presumption That A Transfer Executed Within A Limited Period Before Death Is Made In Contemplation Of Death
Michigan Law Review
Motion for a refund by the plaintiff on the ground that certain transfers made within two years of the death of the decedent should not have been subjected to the federal estate tax as they were not in fact made in contemplation of death. The defendant filed a statutory demurrer on the ground that section 302 of the Revenue Act as amended in 1926 (26 U. S. C. A. sec. 1049C) renders such property taxable irrespective of what impelled the transfer. The section reads, "Where within two years prior to his death and without consideration the decedent has made a …