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Articles 121 - 150 of 155
Full-Text Articles in Taxation-State and Local
Taxation - Constitutionality Of Chain Store Taxation
Taxation - Constitutionality Of Chain Store Taxation
Michigan Law Review
The plaintiff corporation filed a bill asking a permanent injunction against the enforcement of the Michigan chain store tax, which imposes a graduated levy, the amounts increasing from ten dollars per year per store for two stores owned, to two hundred fifty dollars per year per store for stores in "chains" of twenty-six or more. The plaintiff contended that the statute was unconstitutional under the "uniformity" clause of the state constitution and the equal protection of the laws clause of the federal Constitution. Held, the act is constitutional. C. F. Smith Co. v. Fitzgerald, 270 Mich. 659, 259 …
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-Tax On Rolling Stock-Situs Of Personal Property Employed In Interstate Commerce
Taxation-Tax On Rolling Stock-Situs Of Personal Property Employed In Interstate Commerce
Michigan Law Review
An Illinois corporation owned a fleet of tank cars which were used to carry oil from the corporation's Oklahoma refinery to other States. The State of Oklahoma sought to impose a tax upon the entire fleet, although the cars were outside of Oklahoma at least twenty days each month. Held, Oklahoma had only the jurisdiction to tax the average number of tank cars habitually employed within the State. Johnson Oil Refining Co. v. Oklahoma, 290 U.S. 158, 54 Sup. Ct. 152 (1933).
State Taxation Of Interstate Motor Carriers, Paul G. Kauper
State Taxation Of Interstate Motor Carriers, Paul G. Kauper
Michigan Law Review
Motor transportation for hire, as indicated earlier in the article, has become a business of large proportions and, like every other business, should be subject to the ordinary business taxes. More particularly, since it is a form of public transportation, it should be subject to the same kinds of taxes that are exacted from other businesses of the public utilities type.
State Taxation Of Interstate Motor Carriers, Paul G. Kauper
State Taxation Of Interstate Motor Carriers, Paul G. Kauper
Michigan Law Review
Although in point of years motor carrier transportation is in .ll. its infant stage, it has exhibited such prodigious growth as to take rank today as a business of huge proportions. In 1932 there were in the United States about 40,000 motor vehicles engaged in common carrier passenger service. Their operations for the year produced a gross revenue of $348,000,000, as compared with $612,000,000, produced by electric railway passenger operations, and $376,000,000, produced by steam railroad passenger operations.
Taxation Of Trust Estates-Reservation Of Life Income
Taxation Of Trust Estates-Reservation Of Life Income
Michigan Law Review
Settlor executed a deed of trust, retaining a life income, but no power of revocation. Held, that the State of Connecticut could tax the transfer as a gift to take effect in possession or enjoyment at or after death without violating the federal constitution. Guaranty Trust Co. of New York v. Blodgett, (U.S. 1933) 53 Sup. Ct. 244.
The Fifteen Mill Tax Amendment And Its Effect, E. Blythe Stason
The Fifteen Mill Tax Amendment And Its Effect, E. Blythe Stason
Michigan Law Review
This article, dealing with problems arising under the Michigan Tax Limitation Amendment, should be of general interest. The movement to reduce taxes on property is nation-wide, as Mr. Stason says. One form which the movement has taken has been to limit, by constitutional provision, the amount of tax which may be levied on property. Seventeen States already have such limitations and others may be expected to give consideration to like measures
Constitutional Law - Interstate Commerce - Tax On Gasoline Imported From Another State And Stored For Local Consumption
Michigan Law Review
The South Carolina Tax Act of 1930 levied a "license" tax of six cents per gallon on all persons who imported gasoline into South Carolina and kept it in storage there for purposes of local consumption, provided such gasoline had not already been subjected to the payment of license taxes upon the sale thereof by local dealers according to the gasoline tax acts of 1925 and 1929. The plaintiff imported gasoline from dealers outside the State, storing the gasoline in its tanks and using it for the purposes of its bleachery business. Held, that the 1930 Tax Act was …
Taxation-Federal Instrumentalities-Exemption From State Tax
Taxation-Federal Instrumentalities-Exemption From State Tax
Michigan Law Review
Appellant, a New York corporation which is engaged in Georgia in licensing copyrighted motion pictures, brought suit to restrain a Georgia tax upon the gross receipts of royalties. Appellant urged the invalidity of the tax upon the ground that copyrights are instrumentalities of the United States. The supreme court of Georgia ruled that the suit should be dismissed. On appeal to the Supreme Court of the United States it was held, in Fox Film Corporation v. Doyal, that a state tax on royalties derived from copyrights is valid.
Taxation-Situs Of Documents For Stamp Tax
Taxation-Situs Of Documents For Stamp Tax
Michigan Law Review
A South Carolina corporation had established credit with certain banks domiciled in other states, and, whenever a loan was desired, had executed a note payable to and at the out-of- state bank. The notes were mailed to the bank subject to withdrawal and revocation by the corporation, until actually received and accepted by the bank. When paid the notes were cancelled and returned to the corporation. A state tax collector ascertained that no stamp tax had been paid on these notes as required in South Carolina Acts of 1928, c. 574, sec. 1, and threatened to levy on the property …
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 …
Corporations-Subsidiary's Evasion Of Income Tax Law By Contract With Parent Company-Income Attributable To Business Transacted Within The State
Michigan Law Review
The Palmolive company sought to reduce to a minimum the amount of its income taxable in Wisconsin. Three companies were formed which, for convenience' sake, will be designated as: parent company, a Delaware corporation; plaintiff company, a Delaware corporation; and Wisconsin company, a Wisconsin corporation. The parent company acquired all the capital stock of the Wisconsin company, and then acquired all its assets outside the state of Wisconsin, surrendering therefor part of the stock of the Wisconsin company so acquired. The balance of the capital stock of the Wisconsin company the parent company transferred to plaintiff company in exchange for …
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.
Taxation-Jurisdiction To Tax Intangibles-Business Situs
Taxation-Jurisdiction To Tax Intangibles-Business Situs
Michigan Law Review
Decedent died domiciled in Illinois, owning the majority of stock in a South Carolina corporation, and a chose in action for a large sum owed him by the corporation, partly on open account, and partly for dividends declared but unpaid. The executors objected to the inclusion of the chose in an assessment under the South Carolina inheritance tax law, but the South Carolina court refused relief, basing jurisdiction to tax the transfer of the indebtedness, in part, on the ground that this property had acquired a business situs in South Carolina. On certiorari, this decision was reversed by the United …
Massachusetts Trusts And Succession Taxes, Maxwell E. Fead, Milton D. Green
Massachusetts Trusts And Succession Taxes, Maxwell E. Fead, Milton D. Green
Michigan Law Review
Ordinarily, one thinks of trust estates as connected with testamentary dispositions of property, marriage settlements, spendthrift trusts, or other similar "pure" trusts. However, in comparatively recent years, trust estates have assumed a place in active business life, occupying the same general fields of activity as the corporation. Business men early found that the advantages of corporate existence were offset, to a greater or less degree, by corresponding disadvantages, such as compliance with regulations laid down by the state, inflexibility of charter provisions, and particularly increased burdens of taxation. The corporate organization lays itself open to the touch of the state …
When The Importer Is A State University, May The Government Collect A Duty?, Sweinbjorn Johnson
When The Importer Is A State University, May The Government Collect A Duty?, Sweinbjorn Johnson
Michigan Law Review
The Tariff Act of 1922 has raised a question which may turn out to be one of great importance as well as one of unusual interest. It appears that in previous acts exemptions were granted, more or less general, in favor of schools, libraries and educational institutions with the result that on imports for their use no duties were levied or collected. In the law of 1922, however, no such exemptions appear, and the customs officers throughout the country have required state universities to pay a duty when the title passed abroad and the articles imported by them were intended …
Taxation-May A Stats Levy A Tax On Acts Done Outside The State?
Taxation-May A Stats Levy A Tax On Acts Done Outside The State?
Michigan Law Review
Beginning with the great case of Union Transit Co. v. Kentucky, the Supreme Court has steadily advanced the principle that a state lacks power to tax property located out of the state. But the law, as to taxation of acts done out of the state, has not been so well worked out. It is believed that a recent decision of the court is of importance in this field. But first, a very brief review will be made of the more important cases marking steps in the working out of the problem.
Constitutional Law-Taxation Of Foreign Corporations
Constitutional Law-Taxation Of Foreign Corporations
Michigan Law Review
The constitutional limitations on the power of the states to tax foreign corporations present many intricate questions. In general it may be said that a state may tax foreign corporations the same as it may tax domestic corporations, but subject to the limitations found in the commerce clause and the Fourteenth Amendment of the Federal Constitution. The commerce cause takes certain subjects out of the realm of state taxation altogether. The state cannot directly impose a burden of any sort upon interstate commerce. It cannot even lay an excise on the privilege of doing intrastate business if the basis includes …
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 …
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 …
"Contemplation Of Death" In Inheritance Taxation, Henry Oliver Evans
"Contemplation Of Death" In Inheritance Taxation, Henry Oliver Evans
Michigan Law Review
A tax upon gifts said to be made "in contemplation of death" as inheritances made its first appearance in our jurisprudence in the New York statute of 1892. Since that time this tax in some form has been laid by all of the states except Alabama, Florida, Georgia, Texas and Vermont. The Revenue Act of 1916 added this tax to the burdens, already heavy, of federal taxation.
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 …
Inheritance Taxatlon
Michigan Law Review
The recent decision of the Supreme Court of the United States in Frick v. Pennsylvania, (June 1925) Adv. Ops. 122, 123, 124, 125, is of vital importance in the field of inheritance taxation. The facts as far as material to the present discussion are these: one Henry C. Frick, domiciled in Pennsylvania, died testate in 1919 leaving a large estate, consisting, among other things, of certain tangible personalty permanently located in New York and other tangible personalty located in Massachusetts and stock in various corporations chartered by states other than Pennsylvania. This property was all included in the clear …
The Equitable Conversion Fiction As A Basis For Inheritance Taxation
The Equitable Conversion Fiction As A Basis For Inheritance Taxation
Michigan Law Review
No one would dispute the jurisdiction of the state where land is situated to impose an inheritance tax upon its transfer at the death of the owner. Callahan v. Woodbridge, 171 Mass. 595, 51 N. E. 176; Matter of Majot, 199 N. Y. 29, 92 N. E. 402, Chamberlain's Estate, 257 Pa. 113,101 Atl. 314. Equally clear is the converse proposition: that no other state except the state where the land lies can impose such a tax. Succession of Westfeldt, 122 La. 836, 48 So. 281; In re Rust's Estate, 213 Mich. 138, 182 N. W. …
Corporate Stock And Inheritance Taxation
Corporate Stock And Inheritance Taxation
Michigan Law Review
News of the recent election includes the item that the state of Florida, in addition to climate, now offers constitutional exemption from state income and inheritance taxation as an attraction to elderly persons of wealth to make that state their home. In most of our states the effort is in the other direction, to include within the scope of the inheritance tax law everything that the state may reach without running afoul of constitutional inhibitions on legislative action. A discussion of all the varied and interesting situations which test the limit of the power of taxing inheritances would run far …
The Commerce Clause As A Restriction On State Taxation, J M. Landis
The Commerce Clause As A Restriction On State Taxation, J M. Landis
Michigan Law Review
In the discussion of a topic of this nature, my purpose is to restrict and not to enlarge the field of available evidence. The immense powers granted to Congress under the commerce clause are too well known, and the magnitude of their extension by the definition of the word "commerce" cannot be comprehended in a restricted dissertation such as this. Thus, the topic itself sets limits to our.range. It concerns itself with the existence of two powers, the paramount congressional control over commerce and the state's powers to tax. Both are inclined to encroach upon the prerogatives of the other, …
Tax Exemptions Of American Church Property, Carl Zollmann
Tax Exemptions Of American Church Property, Carl Zollmann
Michigan Law Review
The exemption from taxation of public property in the various states of the Union rests on reason and presents no difficulty. If a state were to tax its own property or the property of the counties, cities, towns and villages created by it, the burden of the ultimate taxpayer would not be lightened in the least. Since such property is not only acquired but also maintained at public expense the money necessary for this purpose must in any case be ultimately paid by the owners of private property. An attempt to tax public property would only make the bookkeeping of …
Special Assessments Upon Cemeteries, Ralph W. Aigler
Special Assessments Upon Cemeteries, Ralph W. Aigler
Articles
Though the power to tax cemeteries would seem to be entirely clear, very commonly land devoted to such purpose is declared by constitution or statute to be exempt. See COOLY, TAXATION, (3rd ed.) 354. So also in the case of special assessments such land, in the absence of a clear exemption, is liable thereto. Bloomington Cemetery Assoc. v. People, 139 IIl. 16, 28 N. E. 1076; Mullins v. Cemetery Assoc., 239 Mo. 681, 144 S. W. 109; Buffalo City Cemetery v. Buffalo, 46 N. Y. 503; Lima v. Lima Cemetery Assoc., 42 Oh. St. 128, 51 Am. Rep. 809. It …
Some Legal Aspects Of Special Assessments, Frank L. Sage
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.