Law Commons^™

State Property Taxes And The Federal Supreme Court, Robert C. Brown

Indiana Law Journal

No abstract provided.

Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State

Indiana Law Journal

No abstract provided.

Taxation - Ad Valorem Taxes - Tax On Gross Earnings As Evasion Of Constitutional Prohibition Of Ad Valorem Taxes, Ward P. Allen

Michigan Law Review

An Oklahoma statute imposed a tax of four per cent of the gross earnings of all freight cars owned, rented, leased, or used by any freight line company within the state, giving the state tax commission power to raise or lower the rate so that the tax should be "as nearly as practicable, the equal of the amount of tax such . . . companies would pay if their cars were taxed on an ad valorem basis." Held, although purporting to be measured by gross earnings, the tax is neither a gross earnings tax, nor a specific property tax, …

Taxation-Income Tax -Jurisdiction -Trusts - State Tax On Resident Beneficiary's Net Income From Trust Established And Administered By Non-Resident Trustee, Allan A. Rubin

Michigan Law Review

The state of Virginia imposed an income tax upon the income received by a resident of Virginia as beneficiary of a discretionary trust established and administered in New York by a resident of New York, which state had levied and collected an income tax on the entire income of the trust fund. Petitioner protested the payment of the Virginia tax, alleging the taking of property without due process of law and the denial of equal privileges in contravention of the Fourteenth Amendment of the Federal Constitution. Held, that the tax was valid, since it was ascertained by the beneficiary's …

Some Aspects Of Intangibles Taxation In Michigan, Robert S. Ford

Michigan Law Review

If any new form of taxation is adopted at the present session of the Michigan legislature, it is likely to be a low rate tax on intangible personal property. Several bills authorizing such a tax have been introduced at legislative sessions in the past, but public sentiment is probably more favorable now than at any other time. Just recently the Tax Study Commission, which was appointed last year by Governor Murphy, recommended that "appropriate legislation" be enacted for the imposition of a low rate tax on intangibles. It is the purpose in this article to analyze briefly some of the …

Carriers - State Taxation Of Interstate Motor Carriers, Thomas K. Fisher

Michigan Law Review

Appellant, an Ohio corporation, was engaged exclusively in interstate commerce as a common carrier of property for hire by motor vehicle. In 1937 the Georgia legislature passed a Maintenance Tax Act which provided, inter alia, for a tax, graduated according to manufacturer's rated capacity, on each motor common carrier for hire, and a tax, substantially smaller in the respective rated capacities, on each motor vehicle not used as a common carrier for hire. Appellant contested the validity of the tax on the grounds that it was repugnant to the commerce clause of the Constitution and that it violated the equal …

Taxation - Interstate Commerce -Compensating Use Tax, Menefee D. Blackwell

Michigan Law Review

The California Use Tax Act of 1935 imposed an excise tax on the storage or use of personal property purchased in other states and brought into California. Plaintiff railway, engaged in both intrastate and interstate commerce, purchased supplies out of the state and imported them for the purpose of adding to and replacing worn out and broken equipment necessary for the operation of its offices and road. Some of the property acquired was stored a short period of time before it was used and some was used immediately on arrival for the purpose for which it had been imported. The …

Taxation - Public Utilities - Implied Condition In Utility Franchise Of Tax Exemption, Allen A. Rubin

Michigan Law Review

In 1917 the city of New York and the New York Municipal Railway Corporation, predecessor in interest of the appellant, the New York Rapid Transit Corporation, entered into a contract for the operation of part of the city's transit system. The Transit Corporation was thereby obligated to furnish its services for a five cent fare, which by city charter provision could not be changed without the approval on referendum of a majority of the qualified voters. Other relevant portions of the contract provided that the corporation should pay all taxes upon its property and taxes incurred in connection with the …

A Program For The People - For The Taxpayers - Communist Party Of The U.S.A., Communist Party Of The U.S.A.

Ina and Noel Harris Collection

Pamphlet campaigning for Albert J. (Mickie) Lima, Candidate for City Council that outlines their plan for labor, general improvements for Eureka and issue to stop monopoly corruption of city government.

Issued By: Eureka Branch, Communist Party of the U.S.A. Election Campaign Headquarters: 1404 Albee St. Eureka, CA.

Recent Case Trends In Local Taxation, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

Assessment Of Certain Classes Of Real Estate Under Depression Conditions, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.