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Articles 721 - 750 of 763
Full-Text Articles in Tax Law
Constitutional Law-Chain Store License Tax As Applicable To Gasoline Filling Stations
Constitutional Law-Chain Store License Tax As Applicable To Gasoline Filling Stations
Indiana Law Journal
No abstract provided.
Taxation - Delinquency Statute - Constitutionality Of Provision Remitting Back Taxes
Taxation - Delinquency Statute - Constitutionality Of Provision Remitting Back Taxes
Michigan Law Review
Mandamus proceedings were begun to compel a county auditor to accept four-fifths of the taxes as originally assessed on certain land in full payment and discharge of those taxes for the years 1929 and 1930, in accord with the tax remission provision of Minnesota Laws 1933, c. 414, sec.1. Held, that allowing discharge of past taxes during the redemption period by payment of a fraction of those originally assessed was contrary to the uniformity clause of the state constitution as an unreasonable and arbitrary classification, since it resulted in allowing a lower tax rate to delinquent taxpayers than was …
Taxation - Constitutionality Of Graduated Sales Taxes
Taxation - Constitutionality Of Graduated Sales Taxes
Michigan Law Review
A Kentucky statute of 1930 levied a tax on gross retail sales at rates varying from 1/20 of one per cent on gross sales up to $400,000 per year, to one per cent on all gross sales over $1,000,000 annually. For the purpose of this tax all retail stores under the same ownership, operation or control, directly or indirectly, were treated as a unit; hence, the heavier rates of the tax fell upon the chain stores and large department stores. A group of chain and department stores sought to enjoin the collection of the tax, as contrary to the state …
Taxation-State Taxes Upon Federal Instrumentalities-Who May Raise Question Of Unconstitutionality
Taxation-State Taxes Upon Federal Instrumentalities-Who May Raise Question Of Unconstitutionality
Michigan Law Review
In connection with the performance of a contract with the federal government, the plaintiff corporation was required to pay a state sales tax on lumber, cement, steel and other materials used in the construction work. An action was brought to enjoin the collection of the tax and to have it declared unconstitutional as impeding and hampering the federal government in the performance of its governmental functions, and as depriving the plaintiff of its property without due process of law. Held, the plaintiff is not a proper party to raise the question of the constitutionality of the tax: first, because …
Taxation-Constitutional Limitations On Sales Taxes
Taxation-Constitutional Limitations On Sales Taxes
Michigan Law Review
There are twenty-three states having general sales tax statutes today. For the most part these statutes have been prompted by the recent economic depression as emergency measures. Most of them are license or privilege taxes, and are of two classes: those of the first type are sales taxes in name only, and consist of taxes upon the privilege of engaging in various occupations, of which selling personal property is but one; those of the second type are taxes solely upon the privilege of selling personal property at retail. Such taxes have met with considerable opposition in the form of litigation, …
Taxation--Constitutional Law--Due Process Of Law As Prescribing Maximum Limits For Direct Property Taxes, Charles W. Caldwell
Taxation--Constitutional Law--Due Process Of Law As Prescribing Maximum Limits For Direct Property Taxes, Charles W. Caldwell
West Virginia Law Review
No abstract provided.
Constitutional Law--Discrimination In Assessment For Taxation As Denial Of Equal Protection Of The Laws, Charles H. Haden
Constitutional Law--Discrimination In Assessment For Taxation As Denial Of Equal Protection Of The Laws, Charles H. Haden
West Virginia Law Review
No abstract provided.
Constitutional Law-Federal Instrumentality- Mcculloch V. Maryland In Canada And Australia, Alden L. Powell
Constitutional Law-Federal Instrumentality- Mcculloch V. Maryland In Canada And Australia, Alden L. Powell
Michigan Law Review
The British North America Act of 1867 expressly exempts from taxation certain governmental instrumentalities. Section 125 of that Act provides that "no Lands or Property belonging to Canada or any Province shall be liable to taxation." This restriction applies to both Dominion and Provincial governments. W. H. P. Clement writes that this provision was a precautionary measure "to prevent the Dominion from levying taxes for federal purposes upon property held by the Crown for provincial purposes, and vice versa. It would operate no doubt to exempt from custom's duties goods purchased abroad by a provincial government. . . . " …
Constitutional Law--Tax-Exemption Of Realty Purchase With War Insurance Payments, Jack C. Burdett
Constitutional Law--Tax-Exemption Of Realty Purchase With War Insurance Payments, Jack C. Burdett
West Virginia Law Review
No abstract provided.
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 …
Constitutional Law--Income Tax--Husband And Wife As Taxable Unit, Bernard Sclove
Constitutional Law--Income Tax--Husband And Wife As Taxable Unit, Bernard Sclove
West Virginia Law Review
No abstract provided.
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 …
Constitutional Law--Immunity Of State Agency From Federal Taxation--Confused State Of The Decision, Henry P. Snider
Constitutional Law--Immunity Of State Agency From Federal Taxation--Confused State Of The Decision, Henry P. Snider
West Virginia Law Review
No abstract provided.
Constitutional Law-Former Jeopardy-As Bar To Civil Suit For Penalty Tax
Constitutional Law-Former Jeopardy-As Bar To Civil Suit For Penalty Tax
Michigan Law Review
The respondent had been convicted and punished in a criminal prosecution for dealing in intoxicating liquors. In a civil action for the collection of taxes imposed as a penalty for non-payment of taxes due because of those particular sales, held, the prior conviction of the defendant constituted a bar to this civil suit for a penalty as double jeopardy even under sec. 5 of the Willis Campbell Act. United States v. LaFranca, U. S. Sup. Ct. Feb. 24, 1931; Adv. Op. No. 74.
Taxation-Excise Measured By Income From Copyrights
Taxation-Excise Measured By Income From Copyrights
Michigan Law Review
Plaintiff, a New York corporation, brought a bill to enjoin the Attorney-General of New York and others from collecting under a New York statute a tax levied "for the privilege of exercising its franchise in this state in a corporate or organized capacity," and measured by "income from any source," which had been interpreted to include income derived from copyrights, on the ground that the statute, as applied, infringed the federal Constitution. Held, three judges dissenting, that the tax was an excise tax levied for the privilege of doing business in a corporate capacity and that a constitutionally permissible …
Constitutional Law-Due Process-Statutory Interpretation As Judicial Legislation
Constitutional Law-Due Process-Statutory Interpretation As Judicial Legislation
Michigan Law Review
Plaintiff brought suit in Missouri to enjoin collection of taxes alleged to be discriminatory, basing his claim for equitable relief on the absence of any other remedy. The supreme court of Missouri dismissed the bill, without hearing on the substantive question, on the ground that there existed, under a state statute, an adequate remedy in appeal to the state tax commission. Previously the court had denied, in several cases, that the statute gave such a right, and had allowed equitable relief in one case on that ground. When the decision in the principal case was rendered, it was too late …
Taxation-Constitutional Law-Classifcation Of Corporations
Taxation-Constitutional Law-Classifcation Of Corporations
Michigan Law Review
The equal protection clause does not detract from the right of the state justly to exert its taxing power or prevent it from adjusting its legislation to differences in situation or forbid classification in that connection, but it does require that the classification be not arbitrary, but based on a real and substantial difference having a reasonable relation to the subject of the particular legislation. Though this is the generally accepted rule as to classification, it has long been recognized by the Supreme Court that the very nature of taxation demands that the legislatures be given the widest sort of …
The Status Of A Municipal Corporation Organized Under An Unconstitutional Statute, Oliver P. Field
The Status Of A Municipal Corporation Organized Under An Unconstitutional Statute, Oliver P. Field
Michigan Law Review
A municipal corporation has governmental as well as proprietary functions to perform. It differs from a private corporation in that its primary functions are governmental. Municipal corporations are usually spoken of as legal persons, or entities, in the same sense that private corporations are, but in studying them it must always be borne in mind that the main purpose for which most of them are created is that they may perform certain governmental functions.
Tax Exception Of Property Used For Educational, Religious And Charitable Purposes, Kendall H. Keeney
Tax Exception Of Property Used For Educational, Religious And Charitable Purposes, Kendall H. Keeney
West Virginia Law Review
No abstract provided.
The Supreme Court's Adjudication Of Constitutional Issues In 1921-1922, Iii
The Supreme Court's Adjudication Of Constitutional Issues In 1921-1922, Iii
Michigan Law Review
The conundrum, "When is a tax not a tax?" received in Bailey v. Drexel Furniture Co. the answer: When from the face of the statute it appears that a prohibitory or regulatory penalty has been imposed for a departure from a detailed and specified course of conduct in business. Over the dissent of Mr. Justice Clarke, the court condemned as not an exercise of the federal taxing power a provision in the Revenue Act of 1918 imposing an excise of ten per cent of the net profits on all enterprises employing children under designated ages or in excess of designated …
Constitutional Law-Tax On Employment Of Child Labor
Constitutional Law-Tax On Employment Of Child Labor
Michigan Law Review
The federal Child Labor Tax Law, Act of February 24, 1919, levied a tax of ten per cent on the net income of persons employing child labor. The act exempts from its operation employers who do not know the child employee to be under age. It also provides for the appointment of inspectors by the Secretary of Labor.
Note And Comment, George E. Longstaff, George L. Clark, Edwin D. Dickinson
Note And Comment, George E. Longstaff, George L. Clark, Edwin D. Dickinson
Michigan Law Review
Constitutionality of the LA Follette Amendment to the Internal Revenue Law of 1921 - The United States Senate on November 5, 1921, inserted in the Revenue Act, then before the Senate, a provision that taxpayers in their income tax returns must specify what state and municipal bonds they hold, or else be subject to a penalty of five per cent. That provision was dropped out in conference, but it will come up again, and it is well to look at its constitutionality under the Fourth Amendment to the Constitution prohibiting unreasonable searches.
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Carriers of Passengers - Duty to Stop at Station to Permit Passenger to Alight-Contributory Negligence of Passenger Plaintiff's intestate was riding in the front end of a crowded vestibule car in the coach next to the tender of the eengine. When the train stopped at his station he tried to leave by the front end, but found the door from the vestibule closed. As he did not know how to open it, or was unwilling to be carried by his station, he stepped from his platform to the bumper of the tender and tried to follow it to the side …
The Right Of A State To Tax Interstate Commerce, T. P. H.
The Right Of A State To Tax Interstate Commerce, T. P. H.
West Virginia Law Review
No abstract provided.
Tyranny Of The Taxing Power, Andrew A. Bruce
Tyranny Of The Taxing Power, Andrew A. Bruce
Michigan Law Review
It has been frequently stated that our constitutions and our courts were made and organized for the protection of capital and of the vested interests. If this be the case, they are manifestly inadequate for their purpose, and the danger of the future is not that capital will be too much protected but that the reckless extravagance of today will continue and be increased, and that our representatives in our city councils, our state legislatures, and our national congress, who depend for their elections upon the votes of the majority who have accumulated little or nothing, will more and more …
Supreme Court's Theory Of A Direct Tax, J H. Riddle
Supreme Court's Theory Of A Direct Tax, J H. Riddle
Michigan Law Review
The decision of the United States Supreme Court in the Pollock case of 1895 was the beginning of an attempt on the part of the court to formulate a new definition of a direct tax, and since that time in every case which has called for a decision as to whether a particular tax was a direct tax the court has reverted to and tried to harmonize its decision with the reasoning set forth in the Pollock case. This decision overturned a fairly definite and universally accepted definition of a direct tax which had existed for nearly a century. In …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Agency--Fiduciary Relation--Right of Principal to Agent's Acquisitions--Patents for Agent's Inventions; Bankruptcy--Insurance Policies as Assets; Carriers--Duty Toward Alighting Passenger; Commerce--Conflicting State and Federal Regulation; Constitutional law--Restrictive Labor Laws for Women; Contributory Negligence--Children; Conveyancing--Covenants--Construction of "Business" in Restrictive Covenant; corporations--Director's Meetings--Effect of Surprise, Trick, or Fraud in Securing a Quorum; Corporations--Eleemosynary--Liability of Educational Institution for Torts; Corporations--Fraudulent Organization--Corporation a Nullity; Criminal Law--Wife Abandonment--Proper Venue; Damages--Breach of Contract--Value of Unmatured Crops; Damages--Master and Servant--Wrongful Discharge of Servant; Dedication--requisites, Sufficiency and Acceptance; Deeds--Rule in Shelley's Case; Equity--Temporary Injunction--Function and Effect; Garnishment--Possession of Garnishee--Safety Deposit Box; Husband and Wife--Power of Wife to Dispose of Her …