Taxation-State and Local Commons^™

Legal Systems For Allocating Groundwater And Controlling Its Extraction, Charles F. Wilkinson

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

22 pages (includes illustration).

Contains research sources list (pages 1-2).

Hydrology: Unraveling The Mysteries Of Groundwater Occurrence And Movement, Thomas M. Stetson

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

31 pages (includes illustrations).

Glossary omitted.

Observations On Groundwater Law From The Federal Perspective, Carol E. Dinkins

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

66 pages.

Contains several cases and US Congress bills as supplemental materials.

Digitized copy lacks the Memorandum Opinion for City of El Paso v. Reynolds (563 F.Supp 379 (D. New Mexico 1983)).

Sustaining Aquifer Productivity, Harrison C. Dunning

Groundwater: Allocation, Development and Pollution (Summer Conference, June 6-9)

12 pages.

Includes full text of the Owens Valley Groundwater Management Referendum Measure A, which is an ordinance to regulate the extraction of groundwater within the Owens Valley groundwater basin.

Changing Concepts In The Ad Valorem Severance Taxation Of Coal In West Virginia, John Kent Dorsey

West Virginia Law Review

No abstract provided.

The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches

Publications

No abstract provided.

Constitutional Law-State Taxation Of Interstate Commerce -Validity Of Apportioned Capital Tax On Corporation Engaged Solely In Interstate Commerce, R. V. Wellman S.Ed.

Michigan Law Review

Plaintiff gas company, a Delaware corporation, transported gas by pipe line across a section of Mississippi. Its activities in Mississippi admittedly did not constitute intrastate commerce and plaintiff had no agent for service of process in that state. Mississippi imposed a "franchise or excise" tax on all· corporations present in the state, measured by applying a specified rate against the value of the capital employed within its boundaries. This tax was in addition to, and independent of, the locally imposed ad valorem taxes levied against plaintiff's property. Alleging the franchise tax to be invalid under the commerce clause of the …

Taxation - Exemption Of Federal Instrumentality From State Gasoline Tax

Michigan Law Review

An Alabama statute provided that "Every distributor, refiner, retail dealer or storer of gasoline . . . shall pay an excise tax . . . upon the selling, distributing, storing or withdrawing from storage in this State for any use, gasoline . . . ." The plaintiff, a private corporation, sold gasoline to the United States for use in performing governmental functions without reporting it for taxation. When the state demanded payment, the plaintiff brought this suit to restrain collection. Held (Justices Cardozo and Brandeis dissenting), the operation of the statute violates the constitutional principle safeguarding the federal government against …