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Articles 31 - 40 of 40
Full-Text Articles in Taxation-State and Local
Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, Theodore J. St. Antoine S.Ed.
Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, Theodore J. St. Antoine S.Ed.
Michigan Law Review
Appellant express company, a Delaware corporation, did only interstate business within the state of Virginia. Virginia levied a state tax on intangible personal property and money owned by express companies doing business within the state, and set off their real estate and tangible personal property for local levies. In addition to the property tax, the Virginia statute provided for an "annual license tax . . . for the privilege of doing business in this State." The tax was "equal to two and three-twentieths per centum upon the gross receipts . . . earned in this State on business passing through, …
Process In Forfeited And Delinquent Land Suits---A Moot Question?, George G. Bailey
Process In Forfeited And Delinquent Land Suits---A Moot Question?, George G. Bailey
West Virginia Law Review
No abstract provided.
Service Of Process In Delinquent Lands Proceeding---A Suit That Is Not A Suit, Clyde L. Colson
Service Of Process In Delinquent Lands Proceeding---A Suit That Is Not A Suit, Clyde L. Colson
West Virginia Law Review
No abstract provided.
State Taxation Of Leasehold Interest In Property Owned By Federal Government
State Taxation Of Leasehold Interest In Property Owned By Federal Government
Indiana Law Journal
Notes and Comments: Taxation
The Present Status Of Multiple Taxation Of Intangible Property, Robert C. Brown
The Present Status Of Multiple Taxation Of Intangible Property, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Taxation - Jurisdiction To Tax The Equitable Interest Of A Trust Beneficiary, Rex B. Martin
Taxation - Jurisdiction To Tax The Equitable Interest Of A Trust Beneficiary, Rex B. Martin
Michigan Law Review
Pennsylvania levied a property tax on a resident beneficiary's equitable interest in a New York trust. The settlor of the trust, a New York resident, had created the trust there and both the trustee and the stocks and bonds comprising the corpus were in that state. The beneficiary had no control over the disposition or management of the corpus and was entitled merely to the income of the trust for her life. The Pennsylvania Supreme Court upheld the tax. On appeal to the United States Supreme Court, held, in a per curiam decision without opinion, that the state court's …
Social Implications Of Some Recent Kentucky Property Tax Cases, James W. Martin
Social Implications Of Some Recent Kentucky Property Tax Cases, James W. Martin
Kentucky Law Journal
No abstract provided.
Assessment Of Certain Classes Of Real Estate Under Depression Conditions, Robert C. Brown
Assessment Of Certain Classes Of Real Estate Under Depression Conditions, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown
Multiple Taxation By The States -- What Is Left Of It?, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Remedies Of Illegal Taxation, Thomas M. Cooley
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.