During the progress of the present world war there has been a remarkable series of developments in the British Cabinet and, ministry, involving not only many changes of personnel but also fundamental alterations in the constitution of the Cabinet and its relations to Parliament. An analysis of these is not only of interest as an important phase of the history of the war, and the evolution of political institutions; but is also of value in dealing with problems and proposals for governmental reorganization in the United States.

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Combination Not Competition Of Railroads, Blewett Lee Jan 1918

Combination Not Competition Of Railroads, Blewett Lee

Michigan Law Review

In the course of the taking of evidence before what is generally called the Newlands Committee, appointed by Congress to investigate conditions relating to interstate and foreign commerce, it was very interesting to observe the personality of the different members of the Committee, as indicated by the questions which they asked of the various expert witnesses who were brought before them. The keen intellect of the Senior Senator from Iowa has continually played about the problem, how the revenues of the weak lines can be increased without at the same time increasing those of the strong ones. Assuming that some …

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Stock Dividends As Income, Robert E. More Jan 1918

Stock Dividends As Income, Robert E. More

Michigan Law Review

In the case of Towne v. Eisner, the United States Supreme Court has recently held that under the Income Tax Law of 1913, the stock dividends received by a shareholder during the year 1914 could not be taxed upon their full par value, where the corporate surplus thus distributed all accrued prior to January I, 1913. The Treasury Department subsequently announced that the decision is not applicable to the Income Tax Law of 1916.1 It is the purpose of this article to review the case of Towvne v. Eisner,2 and then to discuss the soundness of the position taken by …

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