Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Property taxation (4)
- Community property (2)
- Property taxes (2)
- Tax (2)
- Apportionment (1)
-
- Business (1)
- COVID-19 (1)
- Constitutional Law (1)
- Criminal Law (1)
- Easements (1)
- Economic development (1)
- Federal indian law (1)
- Government Regulation (1)
- History (1)
- Income sourcing (1)
- Income tax (1)
- Indian law (1)
- Inheritance taxation (1)
- Native American Rights (1)
- Nexus (1)
- Remote work (1)
- Restatement (1)
- Restatement of the law of american indians (1)
- Social Justice (1)
- State taxation (1)
- Tax Law (1)
- Tax Policy (1)
- Taxes (1)
- Tribal economic entities (1)
- Tribal sovereign immunity (1)
Articles 31 - 51 of 51
Full-Text Articles in Taxation-State and Local
Tax, Anon
Tax, Anon
Washington Law Review
Summarizes a case on excise tax on sale of real estate—effect of subsequent rescission and another case on inheritance tax—cash value of insurance policy subject to taxation.
A Study Of State Income Taxation In Washington, James V. O'Conner, Robert E. Schillberg
A Study Of State Income Taxation In Washington, James V. O'Conner, Robert E. Schillberg
Washington Law Review
Attempts to enact a net income tax in the State of Washington have been numerous and unsuccessful. Several statutes have been passed which would have levied net income taxes on individuals, and several other statutes have been passed which would have levied such taxes on corporations. However, all these enactments have been held unconstitutional, either under the United States Constitution or the Washington state constitution. As might be expected, there have been attempts to amend the state constituion to make it permissible to levy a net income tax. These attempts have all met with failure, either in the legislature or …
Tax, William F. Lenihan, Robert D. Green
Tax, William F. Lenihan, Robert D. Green
Washington Law Review
Covers cases on the retail sales tax—construciton of home by speculative builder not a retail sale; on retail sales tax as tax on gross sales of vendor; on use tax—consumer and exceptions thereto defined—taxation of property consumed during manufacturing process (Lenihan); and on state taxation of exports (Green).
Taxation, George O'Dea
Taxation, George O'Dea
Washington Law Review
Covers cases on distraint and sale—adequacy of notice.
Taxation, Alfred Harsch
Taxation, Alfred Harsch
Washington Law Review
Covers laws revenue-raising measures and substantive and technical amendments.
Taxation, Anon
Taxation, Anon
Washington Law Review
Covers a case on the applicability of the Employment Security Act to home freezer salesmen.
Taxation, Alfred Harsch
Taxation, Alfred Harsch
Washington Law Review
Of the fourteen acts which relate directly to taxation four are primarily administrative in nature, one repeals an obsolete statute relating to property tax rebates, one provides additional exemptions from county real estate sales tax, and one provides more favorable treatment with respect to the taxation of extractors of copra. Of somewhat broader significance from a fiscal standpoint is the act providing for reallocation of property tax millages under the forty-mill limitation law, and the act relating to the number of electors required in special school elections held prior to November, 1954. The latter act has been the subject of …
Personal Property Taxes On Vessels Regularly Engaged In Interstate Or Foreign Commerce, John Ambler
Personal Property Taxes On Vessels Regularly Engaged In Interstate Or Foreign Commerce, John Ambler
Washington Law Review
The subjection of vessels regularly engaged in interstate or foreign commerce to personal property taxes will become increasingly important after the present war. The overwhelming majority of vessels capable of being so engaged are now owned by the United States of America and so are not presently subject to the personal property taxes of the various states. It is believed that this situation will be reversed after the present war and the greatly augmented Merchant Marine of the United States will be largely owned and operated by private parties.
Invasions Of The Community Property Income Tax Privileges, Franklin C. Latcham
Invasions Of The Community Property Income Tax Privileges, Franklin C. Latcham
Washington Law Review
For a period of over twenty years the eight community property states have enjoyed the privilege of dividing the total community income of the husband and wife between the spouses for income tax purposes and thus, in the higher income brackets at least, effecting a sizable reduction in tax liability. The basis for this benefit is found in the decisions of the United States Supreme Court, especially in the case of Poe v. Sanborn, wherein the court held that because under the local law of Washington a wife had a vested interest in one half of the community property she …
Property Tax Collection Procedure In Washington, Douglas H. Eldridge
Property Tax Collection Procedure In Washington, Douglas H. Eldridge
Washington Law Review
Because of the severity of the situation resulting from delayed and partial property tax collections in recent years, various tax commissions, federal agencies, civic leagues, tax associations, and private bureaus instituted investigations seeking a remedy. One of the conclusions generally reached by investigators of property tax delinquency throughout the country has been that much of tax arrears can be attributed to "the methods that are ordinarily employed in collection." Specifically the phases of property tax collection methods which have been impugned as being conducive to delinquency are: a legal procedure neither carefully devised with the purpose of requiring prompt payment …
Listen To The Drums—The Compulsory Joint Return, Robert A. Purdue
Listen To The Drums—The Compulsory Joint Return, Robert A. Purdue
Washington Law Review
That taxation will continue and increase is an obvious truism. This accentuation will, however, have a peculiar interest to Washington taxpayers. A pronounced inequality exists in the application of the income tax to married persons similarly circumstanced but living in community property and non-community property states. The former much more frequently enjoy the privilege of the separate return, thereby avoiding higher surtax brackets, because their state has declared that the income of either, unless from separate property, belongs to both. Since the salary of the husband, for example, is community property, the Supreme Court has held that the spouses could …
Conditional Remainderman—Beware!, Maryhelen Wigle
Conditional Remainderman—Beware!, Maryhelen Wigle
Washington Law Review
If the tax on transfer at death of anticipatory estates levied by the Sovereign State of Washington is imposed upon their inheritance, and is payable by the beneficiary on his future as distinguished from his possessory interest, a legatee or devisee of a conditional remainder may find himself paying handsomely for the mere privilege of having been remembered by the testator in his wilp—a somewhat ephemeral consideration, to put it mildly. The purpose of this article is to examine our Inheritance Tax laws with the object of determining (a) whether the tax is imposed upon the remainderman's legacy, and, if …
The Assessment And Taxation Of Easements, Snyder Jed King
The Assessment And Taxation Of Easements, Snyder Jed King
Washington Law Review
A sells a plot of ground to B, reserving in the grant an easement of way across B's property. B becomes delinquent in the payment of his taxes on the property and allows it to go by tax foreclosure. C purchases the property at the tax foreclosure sale and now attempts to keep A from using the right of way, asserting that the title he derived from the tax sale has cut off A's right of easement. The resulting problem has received varied treatment in the different jurisdictions of this country. The apparent conflict in the decisions can be partially …
The Determination Of Property Taxes In Washington, Douglas H. Eldridge
The Determination Of Property Taxes In Washington, Douglas H. Eldridge
Washington Law Review
Probably no phase of state and local government more immediately concerns the average citizen than the administration of taxes. In order that interested persons may become acquainted with the practical and complex problems involved, this discussion describes the machinery by which property is assessed for taxation, assessed values are equalized, and levies are made against those valuations. Better understanding may lead to legislative and administrative action that will result in more efficient and equitable operation of the property tax, which is still the largest single-source of tax revenue in this state.
Are The Gasoline, Cigarette, And Sales Taxes Unconstitutional?, John B. Sholley
Are The Gasoline, Cigarette, And Sales Taxes Unconstitutional?, John B. Sholley
Washington Law Review
It is indeed rather surprising to discover that there is a strong possibility that all three of these taxes are unconstitutional in their present statutory forms. But this appears to be the effect of a recent decision of the state supreme court. The case referred to, State v. Inland Empire Refineries, involved the validity of a 1939 statute imposing an excise tax of one-fourth cent per gallon upon the distribution of petroleum products other than motor fuel, lubricants, and medicants. The statute was held unconstitutional in its entirety upon three independent grounds. First, the discrimination against vendors and users of …
Taxpayers' Remedies—Washington Property Taxes, Breck P. Mcallister
Taxpayers' Remedies—Washington Property Taxes, Breck P. Mcallister
Washington Law Review
The purpose of the discussion that follows is to consider the great variety of procedural devices that were developed largely by the courts prior to the anti-injunction statute of 1931, and to consider them in their setting in the tax machinery of the state. That statute represented an important shift in policy but until it is considered against the background of earlier available remedies it is difficult to understand the part that it will play in the future. Some consideration will also be given to the scope of judicial review as developed by the courts and the relation of this …
The Doctrine Of Constructive Fraud In The Washington Law Of Taxation, John N. Rupp
The Doctrine Of Constructive Fraud In The Washington Law Of Taxation, John N. Rupp
Washington Law Review
Two recent Washington decisions, Bellingham Development Co. v. Whatcom County and Grays Harbor Pac. R. Co. v. Grays Harbor County present separate phases of a problem which has been frequently considered by the Supreme Court of Washington and concerning which that court has formulated a general rule: namely, that the court will relieve a taxpayer from the burden of an excessive tax where the conduct of the taxing officers has been so improper that it can be called "constructively fraudulent", even though the officers acted in good faith. The rule is clearly a proper one, but, like so many "general …
Constitutionality Of State Income Taxes, Harold Hestnes
Constitutionality Of State Income Taxes, Harold Hestnes
Washington Law Review
The constitutionality of state income taxation has been considered by several courts with the result that some have held state income tax laws constitutional and some have held them unconstitutional. The courts which have passed upon the question have been confined to a consideration of the provisions of the constitution of the particular state and have held that such a tax is in conflict with the constitutional limitations or that such a tax is permissible as not being prohibited by the constitution. The decision in each instance in which the income tax was held unconstitutional has been based upon the …
The Right To Enjoin Collection Of Taxes, Saul D. Herman
The Right To Enjoin Collection Of Taxes, Saul D. Herman
Washington Law Review
By Chapter 62, Laws of 1931, an attempt is made by the legislature to change the rule heretofore existing in this state relative to injunction against assessment and collection of taxes. From the early case of Andrews v. King County to the recent case of Willapa Elec. Co. v. Pacific County the right of the courts of this state to enjoin the collection of taxes has been again and again reiterated. Chapter 62, Laws of 1931, prohibits enjoining the collection of taxes except in two cases, viz., where the law under which the tax is levied is illegal, and where …
State Income Taxation As Affected By Property Tax Limitations, Alfred Harsch
State Income Taxation As Affected By Property Tax Limitations, Alfred Harsch
Washington Law Review
On all sides one hears of the crying need for tax reduction. The owner of tangible property, particularly real property, constantly complains that the tax burden imposed is confiscatory While it has been the political slogan of each campaign that taxes will be reduced the public is beginning to realize that there is no relief to be had in this direction. The "public" demands too much of government today to even hope that such can be realized. The answer to the property owner's plea for taxation relief must be along the line of a new distribution of tax burdens. This …
Liability Of The Entire Community Estate For The Payment Of State Inheritance Tax Where Husband Undertakes To Dispose Of Entire Community Estate By Will And Wife Elects To Take Under The Will, Judson F. Falknor
Washington Law Review
The question suggested by this topic has not been passed upon by the Supreme Court of this state and has already proven troublesome in a good many pending estates. In this paper, the problem will be discussed from the standpoint of the local inheritance tax and community property statutes, without any especial attention to the similar question which arises under the federal estate tax laws. However, while the state tax and the Federal tax are undoubtedly fundamentally different in their nature, it is thought that the solution of the problem as to the state tax will likewise solve it as …