Tax Law Commons^™

May Congress Levy Money Exactions, Designated "Taxes," Solely For The Purpose Of Destruction?, John Barker Waite

Michigan Law Review

The questions of taxation have furnished a cause of warfare, armed or wordy, since the meaning of government has been known. The possibility of our Constitution was due, superficially, to the imposition of a tax; its adoption, in great measure, to the absence of a tax, to the lack of a taxing power in the Confederation. Since the adoption of the Constitution with its grant of a taxing power, much of our legislative disagreement has centered on the interpretation of that grant. The case of McCray v. United States, opens up a comparatively untrammeled field of dispute. The basis of …

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Acknowledgement--Impeachment--Examination of Married Woman; Bankruptcy--Discharge--Libel; Bankruptcy--Selection of Trustee--Right of Creditors to Elect; Bills and Notes--Genuine Draft with Forged Bill of Lading; Bills and Notes--Release of Indorsers; Carriers--Refulsal to Give Transer--Passenger's Motive in Requesting; Covenants--covenant Against Incumbrances--Runs with the Land; Deeds--Parties--One Not Names as Grantor Signing; Elections--Corrupt Practices Act--who is a Candidate; elections--voting Machines--Statute Unconstitutional; Eminent Domain--Taking of railroad Right of Way for Street Purposes--Measure of Damages; Equity--maxims--application in Suit for Divorce on Statutory Grounds; Evidence--Opinion as to One's Physical Condition--Expert Testimony; Foreign Corporations--Right to do business in State can Become Vested; Foreign Corporations--Service of Process on--What Constitutes "Doing Business"; Foreign …

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Agency--Evidence of Performance--right to Compensation--Acting for both Parties; Assignment for Benefit of Creditors--Marshaling Assets; Bonds--Bona Fide Purchasers--Mandamus--Redemption of Bonds; Carriers--may, as Lessors, Contract for Total Exemption from Liability for Negligence; Constitutional law--Jurisdiction of Federal Courts to Review Contempt Proceedings in State Court; Contracts--Accord and Satisfaction--Consideration; Criminal Law--Venue--Statutes--Validity; Damages--Conversion; Deeds--Construction--Intent of Parties; Deeds--Seal Essential; Dower--rights of Widow Pending Assignment--Possession of Lands; Eminent domain--Interurban Railways; Evidence--Presumption as to Foreign Law; Fee Simple Estate--Restraints on Alienation; Fraudulent Conveyances--Sales in Bulk--Validity as Between the Parties--Lien for Price; Husband and Wife--Separation Agreements--Validity; Insurance--Fire--Concurrent Insurance; Insurance--Mutual Benefit--Unreasonable Change of By-Laws; Judgment--Res Judicata; Master and Servant--Liability of …

Note And Comment, Harry B. Hutchins, Edwin C. Goddard

Michigan Law Review

The Liability of Charitable Corporations for the Torts of Their Servants; the Powers of General and Special Agents; Municipal Ordinances Licensing Trades and Occupations; "Sic Utere Tuo Ut Alienum Non Laedas"; Interference with the Formation of Contracts; The Right of Directors to Use Corporate Funds in Getting Proxies From the Stockholders; Sales Void for Uncertainty and Lack of Mutuality; The Negotiable Instruments Law as Affecting the Discharge of Accommodation Maker and Surety by Extension of Time of Payment

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Bankruptcy--Insurance Policies--Cash Surrender Value; Bankruptcy--Partnership and Individual Assets; Bills and Notes--Payment by the United States of Pension Checks on Forged Indorsements--Recovery of Payment; Common Carriers--Defective Transfers; Constitutional Law--Commerce in Intoxicating Liquors--License Tax of Traveling Salesman; Constitutional Law--Equal Protection of the Law--State Statute; Constitutional law--Police Power--Flag Legislation; Contracts--Assignments of--Right of Assignee Against Debtor; Corporations--Acquisition of Exemption in Merger; Deeds--Construction and Operation--Reservation and Exception; Deeds--Suit to Set Aside--Duress of Wife--Parties in Pari Delicto; Evidence--Confessions to One Not in Authority--Admissibility; Foreign Corporations--Effect on contracts of Failure to Register--Contracts; Fraud--Independent Investigation; Frauds, Statute of--agreement to Deal in Lands; Husband and Wife--Right to Disposition of …

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Aliens - Right to Take Land by Descent - Loss of State's Right to Escheat; Bailment - Liability of Incidental Bailee; Bankruptcy - Preferences - Franchise Tax; Bankruptcy - Transfers Required to be Recorded - Preferences; Bills and Notes - Bona Fide Purchaser - Notice of Want of Power in Transferrer; Bills and Notes - Unrestricted Negotiability of Bills of Lading; Constitutional Law - Commerce Clause - Statute Relating to Interstate Carriers as Employers; Constitutional Law - Indeterminate Sentence Law; Courts - Rules of Property - Stare Decisis; Criminal Law - Exclusion of Public from Trials; Criminal Law - Impeachment …

Note And Comment, Harry B. Hutchins, John R. Rood, Roy L. Black, Ivan E. Chapman

Michigan Law Review

Waiver of the Statutory Protection to the confidential Relation of Physician and Patient; Inter-State Rendition; When a Public Officer Misappropriating Public Funds is Not an Embezzler; When a Discharged Teacher May Resort to the Courts;

Note And Comment, James H. Brewster, Frank L. Sage, Harry B. Hutchins, Frank L. Sage, Henry M. Bates, Henry M. Bates

Michigan Law Review

A Spurious Law Course; Railroad Taxation in Michigan and Wisconsin; Surgical Operation on Minor Without Consent of Parent; The Power of Municipal Corporations to Grant Exclusive Privileges; Inheritance Taxes and the Right to Transfer and Inherit Property; The Sovereign Power of a State to Prevent Election Frauds; Original Jurisdiction of Supreme Court in Election Cases;

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Bankruptcy--"Mining" includes Quarrying; Bankruptcy--Persons Entitled to Oppose Discharge; Banks and Banking--Right of Drawer of Check to Stop its Payment; Bills and Notes--Trustees for Benefit of Creditors as Holders in Due course--Pre-Existing Debt Constitutes Value; Building Contracts--Provisions for Extra Work--Powers of Architect; Common Carriers--Delay Co-Operating with Act of God; Contracts--When a Breach on the Part of One party to a Contract Entitles the Other to Rescind; Criminal Law--Former Jeopardy; Damages--Recovery for Gratuitous Services; Deeds--Estate Granted--Conflict Between the Habendum and the Granting Clauses; Equity--Wills--Precatory Trust; Foreign Corporations--Statute Revoking License on Removal of a Cause to Federal Court; Husband and Wife--Purchase by Wife …

Note And Comment, Henry M. Bates, Harry B. Hutchins, Ralph E. Jenney, Charles L. Dribble, Charles H. L'Hommedieu

Michigan Law Review

Internal Revenue Tax on State Dispensaries Upheld; What is the Practice of Medicine?; Appeals from Decrees for Costs; The Hearst Election Contest; The Lapse of a Legacy to a Deceased Child; Unsightly Advertisements and Billboards

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Arbitration and Award--By-Laws of Board of Trade--Ousting Courts' Jurisdiction; Bills and Notes--Accommodation Indorsement--Conflict of Laws; Bills and Notes--Material Alteration; Common Carriers--Duty to Notify Passenger of Arrival at His Destination--Must Awaken Sleeping Passenger if His Destination is Known; Constitutional Law--Anti-Trust Laws--Equal Protection of the Laws; Constitutional Law--Insurance--State Statutes Prohibiting Combinations Among Insurance Companies--Do Not Violate Fourteenth Amendment; Constitutional Law--Prosecution by Information due Process of Law; Contracts--Agreement to Employ Only Members of a Certain Union; Contracts--Public Policy--Location of Depots; Corporations--Reduction of Stock--Equitable Relief--Powers of Officers; Corporations--Suit by Stockholders--Refusal of Directors to Sue; Corporations--Suit in Stockholders' Names--Device to Confer Jurisdiction on Federal Courts; …

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Banks--Equity--Insolvency--Preference of Creditors; Banks--Special or General Deposit; Constitutional law--Due Process of Law; Constitutional Law--Right of Property; Contract--Liability for Breach in Discharge of a Professor; Corporations--Liability of Directors for Excessive Indebtedness; Criminal Law--Larceny Distinguished from False Pretenses; Criminal Law--Remarks of District Attorney--Appeals to Race Prejudice; Damages--Proper Averment in an Action for Deceit in the Sale of Realty; Easement--Right of Way--Immemorial Custom--Easements Appurtenant; Elections--Constitutionality of Law Changing Date--Holding Over; Evidence--Personal Injury--Physical Examination of Plaintiff; Evidence--Physical Examination of Accused; Evidence--Privileged Communication--County Attorney; Execution--Premature--Collateral Attack; Foreign Corporations--Service of Process on Officer; Homestead--Oral Contract for Conveyance--Specific Performance; Husband and Wife--Liability of Husband for the Support …

Note And Comment, Michigan Law Review

Michigan Law Review

The Michigan Railroad Tax Cases; Is a vote by Machine a Constitutional Ballot?--Signing "At the End" of a Will; Another Attempt to Evade the Lottery Laws; Saving Exception on Overruling of Motion to Quash Summons; Wills Executed Without Animus Testandi; The Legal Status of a Participant in a Guessing Contest

Note And Comment, Michigan Law Review

Michigan Law Review

A New Instance of the Power of Congress to Destroy by Taxation; Pleading Contributory Negligence Under the Code; Presumptions as to Delivery of Deeds; Jurisdiction of Equity to Restrain Threatened to Wrong; The Power of Courts to Allow Amendments Under the Common Law and Code Procedure; Situs of Debts; The Time Limit for Presentations of Railroad Tickets

Some Legal Aspects Of Special Assessments, Frank L. Sage

Articles

Taxes have been defined as "the enforced proportional contributions from persons and property levied by the state by virtue of its sovereignty for the support of the government and all public needs." The essential elements that we will notice particularly are two; first, that the contributions are proportional, that is, levied upon all in the same class according to some impartial standard, and second, that taxes can be levied for public purposes only.

Remedies Of Illegal Taxation, Thomas M. Cooley

Articles

Taxation is to a nation what the circulation of the blood is to he individual; absolutely essential to life. In ordinary times it is the chief burden which government imposes upon the people, and is likely, therefore, to be the greatest source of discontent. This renders it of the utmost importance that taxation should as nearly as possible be just, and also that it should appear to those who pay it to be just. Absolute justice, however, is unattainable.

A Treatise On The Law Of Taxation Including The Law Of Local Assessments, Thomas M. Cooley

Books

"The following pages have been prepared with a view to present in a shape for practical use, the general rules which must govern the action of all authorities acting in matters of taxation ….

The preparation of any treatise on taxation necessarily involves the presentation of disputed points, and the expression of opinions upon them. This has been done in the following pages. It has not been the purpose, however, to take any positions which it was not believed the authorities would justify; and if this has been done in any instance, the references which are made to authorities will …

Principles That Should Govern In The Framing Of Tax Laws, Thomas M. Cooley

Other Publications

"The foregoing paper was prepared for, and read before, the American Social Science Association, at its meeting in Cincinnati on April 22, 1878. It is not, as will be seen, a discussion of legal questions, but of questions in political economy. Still, at this time, when attention is very generally being directed to the principles of taxation, it will be found not wanting in practice interest to the legal profession." Professor Cooley takes on the problem of suitable and just taxation, a problem "forever demanding solution, but never solved." How do we set equitable rates based on personal valuation for …

A Treatise On The Law Of Taxation Including The Law Of Local Assessments, Thomas M. Cooley

Books

"The following pages have been prepared with a view to present in a shape for practical use, the general rules which must govern the action of all authorities acting in matters of taxation ….

The preparation of any treatise on taxation necessarily involves the presentation of disputed points, and the expression of opinions upon them. This has been done in the following pages. It has not been the purpose, however, to take any positions which it was not believed the authorities would justify; and if this has been done in any instance, the references which are made to authorities will …

Power Of Judiciary To Declare A Law Unconstitutional, Charles A. Kent

Articles

The judiciary has no power to declare a law unconstitutional unless it conflicts with some provision of the State or Federal Constitution. It will be the purpose of this article to show the reasonableness and meaning of this principle.