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Washington Law Review

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Articles 2941 - 2970 of 3365

Full-Text Articles in Law

Averaging Fluctuating Income Of The Individual For Income Tax Purposes, Clyde R. Maxwell, Jr. Apr 1945

Averaging Fluctuating Income Of The Individual For Income Tax Purposes, Clyde R. Maxwell, Jr.

Washington Law Review

It is a familiar feature of our system of taxation that tax rates be graduated in proportion with the ability of the taxpayer to pay. As income rises, the percentage of tax is increased by the so-called surtax. For the taxpayer with approximately the same income, year after year, an annual imposition of tax according to these rates is equable; but unlucky is the individual who has high income one year and low income the next, for he must pay a substantial amount of tax over and above that which he would have had to pay had his income been …


Collectivism And Constitutional Liberty, Kenneth C. Cole Apr 1945

Collectivism And Constitutional Liberty, Kenneth C. Cole

Washington Law Review

Most of the current discussion of collectivism (by which is meant all varieties of a state controlled economy) tends to center upon the question of its efficiency. Advocates of "free, enterprise" have consistently depreciated the capacity of a socialized economy to produce goods as cheaply as a capitalist economy. But whether socialism is, or is not, conducive to an efficient economic order, it represents a political order in which power may become so concentrated as to bd a threat to liberty. It is quite true that this danger may easily be over emphasized. We know that an economic order in …


Personal Property Taxes On Vessels Regularly Engaged In Interstate Or Foreign Commerce, John Ambler Jan 1945

Personal Property Taxes On Vessels Regularly Engaged In Interstate Or Foreign Commerce, John Ambler

Washington Law Review

The subjection of vessels regularly engaged in interstate or foreign commerce to personal property taxes will become increasingly important after the present war. The overwhelming majority of vessels capable of being so engaged are now owned by the United States of America and so are not presently subject to the personal property taxes of the various states. It is believed that this situation will be reversed after the present war and the greatly augmented Merchant Marine of the United States will be largely owned and operated by private parties.


Administrative Determinations And The Extraordinary Writs In The State Of Washington [Part 1], Lennart Vernon Larson Jan 1945

Administrative Determinations And The Extraordinary Writs In The State Of Washington [Part 1], Lennart Vernon Larson

Washington Law Review

The purpose of this article is to investigate to what extent administrative determinations in the State of Washington may be judicially reviewed by use of the extraordinary writs. These writs include certiorari, mandamus, quo warranto, injunction, prohibition, and habeas corpus. Statutory appeal is allowed from many state agencies, and its scope will be discussed with care. Consideration will also be given to the distinction between direct and collateral attacks upon administrative proceedings. No conclusion will be drawn as to whether or not the tendency to set up boards and commissions is to be deplored. But light should be thrown on …


Invasions Of The Community Property Income Tax Privileges, Franklin C. Latcham Jan 1945

Invasions Of The Community Property Income Tax Privileges, Franklin C. Latcham

Washington Law Review

For a period of over twenty years the eight community property states have enjoyed the privilege of dividing the total community income of the husband and wife between the spouses for income tax purposes and thus, in the higher income brackets at least, effecting a sizable reduction in tax liability. The basis for this benefit is found in the decisions of the United States Supreme Court, especially in the case of Poe v. Sanborn, wherein the court held that because under the local law of Washington a wife had a vested interest in one half of the community property she …


Union Security In War-Time [Part 2], Lucile Lomen Nov 1944

Union Security In War-Time [Part 2], Lucile Lomen

Washington Law Review

A continuation of the article begun in the previous issue.


Report Of State Committee For Recompilation Of The Code, Arthur S. Beardsley, Alfred J. Schweppe, Mark H. Wight Nov 1944

Report Of State Committee For Recompilation Of The Code, Arthur S. Beardsley, Alfred J. Schweppe, Mark H. Wight

Washington Law Review

No abstract provided.


Federal Income Tax Amendments Of 1944, Charles G. Flanagan, Jr. Nov 1944

Federal Income Tax Amendments Of 1944, Charles G. Flanagan, Jr.

Washington Law Review

Present 1944 changes of the federal income tax statutes consist of amendments made by the Revenue Act of 1943, and the Individual Income Tax Act of 1944 passed in February and May of this year respectively. Additional changes are unlikely. It is anticipated therefore, that there can now be presented an analysis of statutory changes which must be considered in the preparation of returns for the year 1944.


The Lawyer's Challenge, Frank E. Holman Nov 1944

The Lawyer's Challenge, Frank E. Holman

Washington Law Review

An address by then incoming President of the Washington State Bar Association on the lawyer's challenge to represent the client "honestly and ably."


Development Of International Law In The Western Hemisphere, Karl M. Rodman Nov 1944

Development Of International Law In The Western Hemisphere, Karl M. Rodman

Washington Law Review

It is almost axiomatic to say that any development of International Law in the Western Hemisphere must come as a development of the Monroe Doctrine—that all-elastic and heretofore unilateral policy of the United States of America towards Central and South America. This is because no major development of International Law is possible in the Western Hemisphere without the agreement or even leadership of the most powerful nation of that hemisphere. If the United States is to, lead, and past and present movements indicate this fact beyond question, its leadership has always been and is now being expressed in terms of …


Chief Justice Greene On Mob Law, Leander T. Turner, Roger S. Greene Jul 1944

Chief Justice Greene On Mob Law, Leander T. Turner, Roger S. Greene

Washington Law Review

On January 18, 1882, three men were hung by a mob in Seattle on what is now James Street between First and Second Avenues. Two of them had just been held for trial after a hearing before a justice of the peace for the murder the evening before of a popular Seattle citizen. They were seized by a mob in the court room and hurried to the place of execution, the sheriff and his deputies present being overpowered. The third was in jail awaiting trial for the murder of a policeman and was taken from the jail on the same …


Union Security In War-Time [Part 1], Lucile Lomen Jul 1944

Union Security In War-Time [Part 1], Lucile Lomen

Washington Law Review

No appraisal of the present-day labor situation can be complete without a discussion of union security, which is one of the most significant trends in modem labor relations. The concept was formulated before the war, but it owes its rapid development to the need for union protection resulting from present abnormal conditions and its immediate purpose is to preserve union morale. Even when considering post-war economic and social policies, this device is important as a basis for determining the position of unions in that era. If union security is widely employed in post-war labor contracts, the device will give unions …


Mortgages Of Personal Property To Be Subsequently Acquired, Frank C. Latcham Jul 1944

Mortgages Of Personal Property To Be Subsequently Acquired, Frank C. Latcham

Washington Law Review

Since a man cannot transfer what is not his, a sale of property to be subsequently acquired by the vendor is ordinarily given effect only as a contract to sell such goods after they have been acquired. Such a bargain, under the law of sales, is not self-operating to pass the property in future goods to the purchaser on their mere acquisition by the seller, but requires a subsequent act of performance by the seller assented to by the buyer to carry out the obligation, usually termed a subsequent act of appropriation. The most important exception to this rule is …


Federal Estate Taxation And The Wiener Case, George Donworth Apr 1944

Federal Estate Taxation And The Wiener Case, George Donworth

Washington Law Review

On February 28, 1944, the Supreme Court of the United States by a six to three decision dismissed for want of jurisdiction the case of Flournoy, Sheriff and Ex-Officio Tax Collector of Caddo Parish, Louisiana, against Samuel G. Wiener and others. The majority opinion was written by Chief Justice Stone, and there was a dissenting opinion by Justice Frankfurter in which Justices Roberts and Jackson concurred. The dismissal naturally carries no intimation of the views of the Justices on the merits of the case which involved constitutional points of much importance, especially to property owners in the states where the …


Wage Stabilization, Harold A. Seering Apr 1944

Wage Stabilization, Harold A. Seering

Washington Law Review

In the course of this discussion I do not feel it incumbent upon me to argue the case of wage stabilization. It is one of the facts of our war-time economy and whether we agree with its basic philosophy or not we must live with it. As I see it, the chief function of this discussion is to highlight the wage stabilization program so that your task as practicing attorneys who are frequently faced with wage stabilization problems will be made easier. In the measure which I can accomplish that result our task on the Twelfth Regional Board is also …


National Law And International Order, Linden A. Mander Apr 1944

National Law And International Order, Linden A. Mander

Washington Law Review

The thesis of the present paper is that the future of law in this country is dependent upon the solution of the problem of international security and that without this solution we must expect to see a progressive decline in the rule of law and a probably unlimited growth at an increasingly rapid rate of official discretionary power with all the dangers to national liberty which such a development would entail. The problem springs from the effect of total war which itself has derived from the application of technological discoveries to war upon an anarchical world society, i. e., a …


Legal Problems Relating To The Opa, Ben C. Duniway Apr 1944

Legal Problems Relating To The Opa, Ben C. Duniway

Washington Law Review

The title of this paper is "Legal Problems Relating to the OPA." [Office of Price Administration] Like most such titles, it was suggested before this paper was written. I then had in mind discussing certain contested issues which were of interest to me as an OPA lawyer, and which I assumed might also be of interest to you. However, as I began the review of statutes, orders, and decisions necessary for background, I became convinced that probably most practicing attorneys, busy as they must be with a multitude of matters unrelated to OPA, would find a collation and discussion of …


George Turner, A Character From Plutarch [Part 2], Claudius O. Johnson Jan 1944

George Turner, A Character From Plutarch [Part 2], Claudius O. Johnson

Washington Law Review

The Judge who for nearly fifty years was one of the leading citizens of the State of Washington always looked the part. He was about six feet tall and weighed approximately 175 pounds. His hair was very dark and abundant until late middle age, when it grayed and thinned, but it never entirely disappeared. His brown eyes often carried a merry twinkle when he greeted a friend or engaged in conversation, and when he was aroused to anger they might "look a hole through" the object of his wrath. The nose was fine, straight, and well proportioned. A conventional mustache …


Improving The Administration Of Justice In Traffic Courts, James W. Hodson Jan 1944

Improving The Administration Of Justice In Traffic Courts, James W. Hodson

Washington Law Review

It is high time that the bar should give careful thought to that part of the traffic enforcement problem which is legal and judicial. It is time to examine the fundamental theory of traffic law, the reason for the existence of such a body of law, and to ask whether it is being administered in tribunals equipped with proper facilities and adequate knowledge. It is time to inquire what is the purpose of traffic law, and whether its administration is such as to help serve that purpose. Such inquiry will reveal some strange and disturbing facts.


The Twilight Zone—A New Theory Of Compensation For Maritime Workers, Frank C. Latcham Jan 1944

The Twilight Zone—A New Theory Of Compensation For Maritime Workers, Frank C. Latcham

Washington Law Review

Petitioner's husband, a structural steel worker, was drowned in the Snohomish river while employed by an engineering company engaged in dismantling a drawbridge which spanned the river. The company was a contributor to the Workmen's Compensation Fund of the State of Washington. A part of the task was to cut steel from the bridge and move it about 250 feet away for storage. The steel when cut from the bridge was lowered to a barge by derrick, and when loaded, the barge was to be towed by a tug, hauled by cable, or, if the current made it necessary, both …


Bar Briefs; Errata, Anon Jan 1944

Bar Briefs; Errata, Anon

Washington Law Review

Contains news of local bar associations, law firms and lawyers and missing text from Judson Falknor's article on the American Law Institute's Model Code of Evidence, published in the November 1943 journal.


The Washington Supreme Court Reports, Solon D. Williams Nov 1943

The Washington Supreme Court Reports, Solon D. Williams

Washington Law Review

The purpose of this paper is to discuss what might be termed the mechanics of reporting, that is, the machinery whereby the decisions of our Supreme Court are made available to bench and bar in the form of weekly Advance Sheets and bound volumes. And I would not venture to inflict upon this convention such a dry and technical subject if it were not that, as will presently appear, the matter is of considerably more than academic interest to all of us. I realize that the average practitioner regards the reports somewhat in the same light as the housewife regards …


George Turner, A Character From Plutarch [Part 1], Claudius O. Johnson Nov 1943

George Turner, A Character From Plutarch [Part 1], Claudius O. Johnson

Washington Law Review

It was no accident that Turner's ablest and noblest efforts on the floor of the United States Senate were in the interest of a subject people, for the battle for justice, at whatever points the lines happened to be breaking or threatened, was the most absorbing drama of his career. A statesman and a lawyer of a generation that has passed, he loved any fight; but it was with stem joy and unflinching courage that he hurled his deadliest shafts at the forces of injustice or oppression. A Federal marshal in Alabama (1876-1880), Judge of the Supreme Court of the …


Improving Administrative Law, Joseph W. Henderson Nov 1943

Improving Administrative Law, Joseph W. Henderson

Washington Law Review

(Editor's Note: Mr. Henderson addressed the Association on September 17. The first part of his remarks dealt with the accomplishments of the American Bar Association. The remainder of his address was concerned with the subject of administrative law and is set out here in full.)


Federal Income Tax 1943—Special Benefits To Members Of The Armed Forces, Thomas Todd Nov 1943

Federal Income Tax 1943—Special Benefits To Members Of The Armed Forces, Thomas Todd

Washington Law Review

On June 9, 1943, with the enactment of "The Current Tax Payment Act of 1943," the serviceman became a taxpayer in a class by himself. Previously there were special benefits in favor of the serviceman, but now, for the year 1943, even the method of computing tax is entirely different for servicemen than it is for civilians. The reason why this subject should be of special interest to attorneys is that the present law affords a great opportunity for substantial tax savings and refunds in favor of servicemen for 1943. Thus, substantial refunds will be available for most servicemen who …


The American Law Institute's Model Code Of Evidence, Judson F. Falknor Nov 1943

The American Law Institute's Model Code Of Evidence, Judson F. Falknor

Washington Law Review

In planning this necessarily brief statement concerning the Code of Evidence which has been approved by the American Law Institute, I found that I was confronted with a considerable problem of condensation. In the first place, what we have here is a Code, and necessarily the draftsmen have undertaken to cover the entire area of the law of evidence. In the second place, the treatment of many existing rules has been radical in character. And finally, it should be mentioned that a controversy arose between the reporter and his advisers on the one hand, and Mr. Wigmore, chief consultant, on …


Privileges And Immunities Under The Fourteenth Amendment, Lucile Lomen Jul 1943

Privileges And Immunities Under The Fourteenth Amendment, Lucile Lomen

Washington Law Review

At the close of the Civil War, the federal government was faced with the serious problem of protecting the newly freed negro from restrictions which the state governments might see fit to impose upon him. The War had been won and the negro freed, but there was no power in the federal government which could insure his civil liberties against state action. The Bill of Rights formed a bulwark against invasion of personal rights by the federal government, but it had no application to other jurisdictions. It was to remedy this situation that the Fourteenth Amendment was proposed and adopted. …


Freezing Of Labor In Wartime, James Gay Jul 1943

Freezing Of Labor In Wartime, James Gay

Washington Law Review

Regardless of the institutional or political structure of the countries engaged in modem warfare, competition for manpower among the armed forces, agriculture and industries creates labor shortage problems which, of necessity, must be solved by similar methods as long as the total amount of human resources is limited. A cursory glance at the wartime labor legislation of Great Britain, Canada, the U.S.S.R., and Germany shows that the means of coping with the steadily increasing labor shortage are on the whole similar in all four countries. Recent developments in the field of manpower allocation and wage freezing in the United States, …


Suggested Changes In State Of Washington Laws Regulating County Accounting, Arthur N. Lorig, James S. Schindler Jul 1943

Suggested Changes In State Of Washington Laws Regulating County Accounting, Arthur N. Lorig, James S. Schindler

Washington Law Review

At the 1943 regular session of the legislature of the State of Washington, Senate Bill No. 47 was passed creating a County Codification Committee charged with the duty of preparing a compilation of all of the constitutional and statutory provisions with respect to counties and county officers. The Committee is also required to prepare recommendations for revisions, amendments and additions which it feels should be made to the existing statutory provisions, the recommendations to be embodied in a proposed county code to be submitted to the 1945 legislature. It seems appropriate, therefore, to call attention at this time to some …


Rights Of Beneficiaries Of Government Savings Bonds, Frank Latcham Jul 1943

Rights Of Beneficiaries Of Government Savings Bonds, Frank Latcham

Washington Law Review

In 1939 the Washington Court in Decker v. Fowler virtually eliminated the effect of the beneficiary provision in government savings bonds by holding that beneficiaries named in the bonds have no right to the proceeds on the death of the purchaser unless there has been a valid inter vivos gift of the bond between the purchaser and the beneficiary. The majority of the court apparently failed to recognize that there was a donee beneficiary contract entered into between the purchaser and the government. In two subsequent Washington cases, where the court has found a contract relation in somewhat analogous situations, …