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Full-Text Articles in Taxation-State and Local
Carriers - State Taxation Of Interstate Motor Carriers, Thomas K. Fisher
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
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 …