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Articles 541 - 570 of 682
Full-Text Articles in Jurisdiction
Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason
Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason
Michigan Law Review
For nearly half a century so-called inheritance tax laws of the states of the United States have been predicated upon two distinct theories of jurisdiction, many states embodying both theories into their statutes. Recent decisions rendered by the Supreme Court of the United States, however, challenge the constitutionality of such a scheme and indicate the expediency of a review of the extent of state jurisdiction for the purpose of imposing such taxes.
Venue--Waiver Of Objection In Federal Courts
Venue--Waiver Of Objection In Federal Courts
Michigan Law Review
The plaintiff, a fireman for the defendant railroad, was injured by a defective "chafing-block" while engaged in switching cars onto a siding, in order to permit an interstate train to pass. The injury took place in West Virginia, where the plaintiff was a resident. The defendant was incorporated under the laws of Maryland. Suit was brought in the federal court of the northern district of Ohio. The plaintiff based his right to recover on the Federal Employers' Liability Act, 45 U. S. C. A. sec. 51-59, and the Federal Boiler Inspection Act, 45 U. S. C. A. sec. 22 et …
Constitutional Law-Crimes-Waiver Of Jury
Constitutional Law-Crimes-Waiver Of Jury
Michigan Law Review
The accused, on trial for a felony, was permitted by the trial judge to waive a jury. The trial before the judge alone resulted in an acquittal. The state's attorney petitioned for a writ of mandamus to expunge from the record the orders to dispose of the cause without a jury and for discharge of the accused, on the ground that the court had no jurisdiction to hear and determine the cause. Held, writ of mandamus denied. People ex rel. Swanson v. Fisher (Ill., 1930) 172 N.E. 722.
Taxation-Jurisdiction To Tax Intangibles
Taxation-Jurisdiction To Tax Intangibles
Michigan Law Review
Until recently the fact that one state had jurisdiction to tax intangibles was no basis for asserting that another state did not, there being apparently no constitutional impediment to double taxation. Nor did the fact that a state lacked jurisdiction to tax property in intangibles necessarily imply an absence of power to tax succession to that property. Both doctrines have been repudiated by the United States Supreme Court in Farmer's Loan & Trust Co. v. Minnesota and Baldwin v. Missouri, decided during the last term.
Conflict Of Laws-Jurisdiction
Michigan Law Review
Appellant, a resident of Iowa, was ordered by the military department of the United States to take his troops to Fort Snelling, Minnesota, for a training period, during which time he was served with summons to appear in the district court of Ramsey county. Appellant filed a motion to quash, on the grounds that the Minnesota court had no jurisdiction since he was on a military reservation belonging to the United States and claimed privilege from service because he was involuntarily there in obedience to orders. The motion was overruled and judgment was entered against him. Held, if the …
Taxation-Exemption Of Sovereign Instrumentality-Effect Of Imposing Tax
Taxation-Exemption Of Sovereign Instrumentality-Effect Of Imposing Tax
Michigan Law Review
Plaintiff corporation brought suit against the collector of internal revenue for federal income taxes paid under protest. The taxes were assessed upon the net income derived from the sale of oil and gas produced on lands which the plaintiff held under lease from the state of Texas. A legislative act provided for the leasing of the lands to further the development of their natural resources, the lessees paying a royalty on oil and gas. The statutory leases had been previously held to constitute a sale of the minerals. Theisen v. Robison, 117 Tex. 489, 8 S.W. (2d) 646. The statute …
Mortgages - Equity Jurisdiction - Personal Decrees Against The Mortgagor
Mortgages - Equity Jurisdiction - Personal Decrees Against The Mortgagor
Michigan Law Review
The Michigan supreme court recently held that the jurisdiction of equity in proceedings for the foreclosure of mortgages is governed by statute, and that equity can only render a personal decree against the mortgagor where the statute expressly permits it. This view, if correct, must be recognized as an exception to the well settled doctrine that a court of equity which has obtained jurisdiction of a controversy on any ground or for any purpose, may retain such jurisdiction for the purpose of administering complete relief. Michigan has repeatedly affirmed this general doctrine.
Conflict Of Laws: Recent Development Concerning Marriage, Francis Deak
Conflict Of Laws: Recent Development Concerning Marriage, Francis Deak
Michigan Law Review
Anglo-American writers on the conflict of laws and Continental writers on private international law emphasize, with equal strength, the importance of the rules regulating marriage. Marriage is the most important of the social institutions; it is, in fact, the very foundation of the present social order. The legal system of civilized states, which is called upon to maintain this social order, contains an elaborate body of rules, protecting the institution of marriage. It is noteworthy, indeed, that mature legal systems secure best interests involved in domestic relations, besides interests of substance such as property and contract. Each legal system developed …
The Doctrine Of "Hot Pursuit"--A New Application
The Doctrine Of "Hot Pursuit"--A New Application
Michigan Law Review
A recent decision of the United States District Court for the District of South Carolina involves a point apparently unique in the records of international law. The Vinces, a schooner of British registry, laden with a cargo of intoxicating liquors not under seal, was discovered by the United States Coast Guard cutter Mascoutin seven and one-half miles off the coast and within one hour's sailing distance from the United States headed in the direction of land. On being hailed by the Mascoutin, the Vinces turned about and headed for the high seas. The cutter followed in continuous chase and overtook …
International Law-Extraterritorial Criminal Jurisdiction
International Law-Extraterritorial Criminal Jurisdiction
Michigan Law Review
The importance of assertions of the right to punish extraterritorial crime is directly related to the advance of international commercial and social intercourse. The earliest serious attempts to assert such a jurisdiction date only from the eighteenth century. Now, practically every state exercises some degree of jurisdiction over offenses committed abroad. But the extent of the power claimed by the different nations varies so as to cause doubt as to what is the international rule on the subject.
The Case Of The S. S. "Lotus", George Wendell Berge
The Case Of The S. S. "Lotus", George Wendell Berge
Michigan Law Review
A momentous judgment was rendered by the Permanent Court of International Justice, sitting at the Hague, on September 7, 1927, in the Case of the S.S. Lotus. Interest in the case is especially manifest among students of international and maritime law, as well as others, because it is perhaps the first case to come before the Permanent Court in which the question for decision was a point of general international law. Thorough analysis and comment on the questions involved would fill a good-sized volume. Only a few observations can be made in this article on the merits of the …
The Institute's Restatement And The Michigan Law, Herbert F. Goodrich
The Institute's Restatement And The Michigan Law, Herbert F. Goodrich
Michigan Law Review
The task which the American Law Institute has undertaken is to make a statement of the common law, in its various branches. The end in view is not codification; indeed the idea is directly opposed to codification. It is hoped to have, when the work is completed, an accurate statement of existing common law, carefully and systematically made, from which local variations and peculiarities have been ironed out. It is hoped, in other words, to restore both accuracy and continuity to the pattern of the common law fabric as it is woven in our judicial mills.
Conflict Of Laws-Jurisdiction-Foreign Corporation Not Doing Business In The State
Conflict Of Laws-Jurisdiction-Foreign Corporation Not Doing Business In The State
Michigan Law Review
A summons addressed to the defendant corporation was served upon one of its officers at his private residence in Minnesota. The defendant, appearing specially, moved to set aside the service on the ground that it was a foreign corporation not transacting business in the state and that it had empowered no one to accept service of process there in its behalf. The plaintiff contended that the acquisition and ownership of property in Minnesota brought the defendant into the state and under the jurisdiction of its courts. Held, jurisdiction over the corporate property did not give jurisdiction over the corporate …
Taxation-Jurisdiction To Levy An Inheritance Tax
Taxation-Jurisdiction To Levy An Inheritance Tax
Michigan Law Review
A Massachusetts decedent by will created a trust in stocks and bonds. By the terms of the trust the trustee was to pay the income to the settlor's daughter during her life and upon her death was to pay the corpus to such persons as she should by will appoint. She died domiciled in North Carolina leaving a will appointing her husband and son to receive the property. North Carolina imposed an inheritance tax under a statute making the exercise of the power of appointment subject to the tax in the same manner as though the property belonged absolutely to …
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Declaratory Judgments Under State Statutes In Federal Courts
Declaratory Judgments Under State Statutes In Federal Courts
Michigan Law Review
Will the federal courts render declaratory judgments when sitting in states which have adopted statutes authorizing that form of relief? A recent decision by the Supreme Court of the United States, written by Justice Sanford, has thrown the whole problem of declaratory judgments in the federal courts into a most unfortunate state of confusion. Liberty Warehouse Co. v. B. S. Grannis, 47 Sup. Ct. Rep. 282.
The Effect Of Foreign Divorce Upon Dower And Curtesy, Robert W. Wheeler
The Effect Of Foreign Divorce Upon Dower And Curtesy, Robert W. Wheeler
Michigan Law Review
Dower and curtesy are no longer viewed with the kindly eye with which the older law regarded these marital property rights. While inroads have been made by statute, which in many instances have abolished these estates, there are still a large number of states which retain dower and curtesy in their original or in a modified form. Coincident with the decline of these estates has come the great increase of divorces, so that the question of the effect of foreign divorce upon dower and curtesy is litigated with increasing frequency. The problem requires first a consideration of the relation of …
Ex Parts Divorce As A Bar To A Subsequent Action For Alimony
Ex Parts Divorce As A Bar To A Subsequent Action For Alimony
Michigan Law Review
A decree of divorce purports only to affect the marital status of the parties and as such is an action en rem, while an order to pay alimony is a personal judgment. To be effective it must be rendered by a court having personal jurisdiction over the defendant. Since the decision of Pennoyer v. Neff, if the defendant, though an assent non-resident, has property within the jurisdiction the local law may authorize proceedings for seizing it for a personal claim against the owner, the action in effect being against the owner's interest in the property attached. This applies …
Situs Of Corporate Shares For Administration Purposes
Situs Of Corporate Shares For Administration Purposes
Michigan Law Review
Questions concerning the situs of corporate shares for tax purposes have been productive of much litigation and a fairly extensive body of authority on the subject has accumulated. Cases dealing with the situs of shares for purposes of administration, on the other hand, arc very rare. This latter fact may be ascribed to the acceptance, in all states except Illinois and Mississippi, of the common law rule that the distribution of personal property shall be governed by the law of the decedent's domicil. But in those two jurisdictions, the legislature has provided that, "All personal property situated in this state …
Public Utilities -Statutory Review By The State Supreme Court Of A Decision By The Commission
Public Utilities -Statutory Review By The State Supreme Court Of A Decision By The Commission
Michigan Law Review
Fifteen states in enacting public utility laws creating public utility commissions, have provided for an appeal on review of commission decisions, by the supreme court of the state. Other states provide for review by lower state courts with a subsequent appeal therefrom to the supreme court. No doubt, the direct appeal goes hand in hand with the more expeditious legal procedure exemplified by the creation of such administrative tribunals. In most states, including eight of the above fifteen, the constitutions provide that the jurisdiction of the supreme courts shall be appellate only, except for a few prerogative writs of original …
Jurisdiction Over Unincorporated Associations Composed Of Nonresidents
Jurisdiction Over Unincorporated Associations Composed Of Nonresidents
Michigan Law Review
New York has a statute which provides for suits against unincorporated associations consisting of seven or more members. It reads as follows: An action or special proceeding may be maintained, against the president or treasurer of such an association, * * * upon any cause of action, for or upon which the· plaintiff may maintain such action or special proceeding, against all the associates * * *· Any partnership; or other company of persons, which has a president or treasurer, is, deemed an association within the meaning of this section." General Associations Law (Consol. Laws of N. Y.), sec. 13. …
Jurisdiction Over Foreign Corporations, Maxwell E. Fead
Jurisdiction Over Foreign Corporations, Maxwell E. Fead
Michigan Law Review
During the last century, the standing of foreign corporations in our law has been radically changed; and the law on this subject at the present day is far from being in a settled condition. According to the early view, a corporation could have no legal existence outside of the state of its creation. This view was perhaps best expressed by Mr. Chief Justice Taney in his famous dictum in Bank of Augusta v. Earle. "And this corporation can have no legal existence out of the bounds of the sovereignty by which it is created. It exists only in contemplation …
The Court Of Claims, J. H. Toelle
The Court Of Claims, J. H. Toelle
Michigan Law Review
The Court of Claims was established by Act of Congress in 1855. The original Act provided that at the commencement of each session of Congress, and at the commencement of each month during the session, the Court should report the cases upon which they should have finally acted, stating in each the material facts which they found established by the evidence, with their opinion in the case, and the. reasons upon which such opinion was founded, and the opinion of any judge who should dissent from the majority. It also directed the Court to prepare a bill or bills in …
The Uniformity Of The Maritime Law, George L. Canfield
The Uniformity Of The Maritime Law, George L. Canfield
Michigan Law Review
In 1871, Richard Henry Dana commenced a masterly article on the "History of Admiralty Jurisdiction in the Supreme Court of the United States,'' by writing, "After seventy yea.rs of baffling winds and cross currents in the region of admiralty jurisdiction, the Supreme Court of the United States has sailed out into deep water." In 1924, Charles Merrill Hough concludes his delightful "Admiralty Jurisdiction-of Late Years," with the statement, "The years since 1906 have not increased the certainty of maritime law, and they have impaired the tradition of enforceable customs of the sea." And others writing in current legal periodicals have …
Taxation-Bonds-Inheritance Tax
Taxation-Bonds-Inheritance Tax
Michigan Law Review
Albert, Prince de Monaco, died possessed of bonds in two Utah railway corporations, which had been purchased and were payable at the New York office of the companies. He was a citizen and resident of France and the bonds had never been within the territorial confines of the state of Utah. The bonds were secured by a trust mortgage on all of the property of the respective corporations, only a fraction of which was within Utah. The state of Utah levied an inheritance tax on these bonds which was paid under protest, the present action being to recover back the …
Conflict Of Laws-Adoption-Jurisdiction
Conflict Of Laws-Adoption-Jurisdiction
Michigan Law Review
Sociologists treat of the subject of adoption very sparsely. It is but a desired end in their work, and having its foundation in law, yields but slightly to sociological supervision. However, there exist many reports and treatises in the field of child placement and the effect thereof on the child. The most cursory examination of these works reveals that from the social point of view, at least, the work is conducted with but one end in view, i. e., the welfare of the child. Adoption, as a means to this end, has the same reason for its foundation. To this …
The Power Of The Written Assertion, Gustavus Ohlinger
The Power Of The Written Assertion, Gustavus Ohlinger
Michigan Law Review
In his Outline of History Mr. Wells comments on the exaggerated estimate which people generally, through reading the Old Testament account, have come to entertain of the wisdom of Solomon and of the glory and prestige of the Israelitish Kingdom during his reign. By way of contrast, the facts, which are readily available and discernable even in the scriptural narrative, reveal this much advertised monarch as a rather insignificant chieftain and his kingdom as a pawn in the policies of his powerful neighbors-a striking example, according to Mr. Wells, of the power of the written assertion over realities in men's …
Taxation-Inheritance Tax-Power Of Appointment
Taxation-Inheritance Tax-Power Of Appointment
Michigan Law Review
An inheritance tax in general is a tax on the exercise of a right. It is in the nature of an excise tax. Knowlton v. Moore, 178 U. S. 41. In recent years many states, as well as the federal government, have extended their taxing activities in this field. 4 COOLY, TAXATION, 4th ed. p. 3439. New York passed a statute in 1892 taxing the exercise of a power of appointment. The statute declared that whenever any person exercises a power of appointment, such appointment when made shall be deemed a transfer taxable as though the property belonged absolutely …