Taxation-State and Local Commons^™

Conflict Of Laws-Enforcement Of Foreign Claims For Taxes And Workmen's Compensation Premiums, C. J. Rice S. Ed.

Michigan Law Review

By reason of work done in Ohio, defendant-employer came within the provisions of that state's compulsory workmen's compensation law. The State of Ohio sought to collect insurance premiums due the state fund by an action brought in a Kentucky court. Defendant demurred on the ground that the claim was in the nature of one for taxes, and hence unenforceable extraterritorially. On appeal from an order sustaining the demurrer, held, reversed. Regardless of whether or not the claim for premiums can be classified as one for taxes, Kentucky courts may act as forums for the collection of foreign tax claims. …

Service Of Process In Delinquent Lands Proceeding---A Suit That Is Not A Suit, Clyde L. Colson

West Virginia Law Review

No abstract provided.

Constitutional Law-Commerce Clause-State Taxation Of Commerce, Allan Neef S.Ed.

Michigan Law Review

Plaintiff, a Massachusetts manufacturing corporation operating on a mail order-f.o.b. delivery basis, maintained a branch office and warehouse in Chicago. While some over-the-counter sales were consummated in Chicago, this office acted mainly as a headquarters for an engineering staff maintained as a service to customers, and as a conduit for orders placed by Illinois customers with the company. Orders received at the branch office were forwarded to Massachusetts for acceptance or rejection, and some filled orders were shipped to customers by way of the local outlet as a means of reducing freight costs. Although the Chicago office did not solicit …

Constitutional Law--Import-Export Clause--Validity Of A State Gross Receipts Tax On Common Carriers Transporting Imports And Exports, Roger D. Anderson S.Ed.

Michigan Law Review

The State of Maryland levied a nondiscriminatory gross receipts tax on revenues of common carriers operating within the state, apportioned on the basis of trackage within Maryland to trackage everywhere. Petitioners, who are common carriers operating within Maryland, objected to this tax to the extent that it constituted a tax on gross receipts derived from transporting imports and exports on the grounds that it violated the import-export clause. The court of appeals of Maryland declared the tax valid. On appeal, held, affirmed. Where the tax is on an activity connected with the import or export of goods, rather than …

Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, William H. Bates

Michigan Law Review

Appellant, a Missouri corporation, was domiciled in Illinois and engaged in interstate trucking of commodities to and from Connecticut. The appellant had twenty-seven employees, office equipment, pick-up trucks and two terminals within Connecticut. Approximately one-third to one-half of appellant's business originated in Connecticut, but a very small percentage of the total mileage traveled by its trucks lay within the state. Appellant was not engaged in intrastate commerce, nor had it been authorized to transact such business. Under the Connecticut Corporation Business Tax Act of 1935 appellant was assessed for taxes and penalties. The statute imposed a franchise tax upon certain …

State Taxation Of Interstate Commerce --"Direct Burdens," "Multiple Burdens," Or What Have You?, Edward L. Barrett Jr.

Vanderbilt Law Review

The problem of determining the permissible extent of state taxation of interstate commerce is as old as the Constitution.' From Chief Justice Marshall's dissertation upon the subject in 1827 in Brown v. Maryland to the present, thousands of pages of words upon the subject have found their way into the Supreme Court reports. Despite this judicial outpouring, however, the Supreme Court of the United States has yet to evolve a satisfactory theory upon which to decide cases in this field. In fact, the Court in 1951 appears as sharply divided in its basic approach to the problem as at anytime …

Taxation-Immunity Of Federal Bonds To State Taxation, Lenamyra Saulson

Michigan Law Review

A New Jersey statute imposed a tax on domestic stock insurance corporations on the value of intangible property exclusive of tax-exempt property but required an assessment against all intangible property of not less than fifteen per cent of capital and surplus in excess of liabilities. In conformity with this statute, a tax was imposed on the appellant, a domestic stock insurance corporation, of fifteen per cent of the entire net worth, without deduction of the principal amount of tax-exempt United States bonds and accrued interest thereon. The appellant appealed to the United States Supreme Court on the ground that the …

Some Kentucky Income Tax Discriminations, Charles R. Lockyer, James W. Martin

Kentucky Law Journal

No abstract provided.

Tax Situs Of River Boats In A Non-Domiciliary State--Reeves V. Island Creek Fuel And Transportation Co., Sidney A. Neal

Kentucky Law Journal

No abstract provided.

Enforcement By State Courts Of Tax Claims Of Sister States--Ohio V. Arnett, Cecil D. Walden

Kentucky Law Journal

No abstract provided.

Tax Problems Presented By The Tennessee Constitution, Eugene L. Parker Jr.

Vanderbilt Law Review

Although the North Carolina Constitution of 1776 had no specific tax provision, the draftsmen of Tennessee's Constitution of 1796 initiated a standard which reflected the creed of the frontier. These pioneers thought that every free man should contribute something to the support of the government and those with more ability should contribute more. The ability of the citizen was measured by the quantity of land and the number of slaves, which provided roughly a fair differentiation. Everyone had a similar log cabin; one lot in a settlement was worth about the same as another; one cleared acre was the equal …

Taxation--Constitutionality Of Tax-Refund Statute, F. R. T.

West Virginia Law Review

No abstract provided.

Constitutional Law-Exports-Immunity From State Taxation, Paul E. Anderson S.Ed.

Michigan Law Review

Article 1, section 10 of the Constitution provides, "No State shall, without the consent of Congress, lay any imposts or duties on imports or exports . . . . " This clause places a limitation on state taxing power. The basic problem is to determine at what point goods in the process of being manufactured and prepared for foreign shipment become exports. If the goods are found to be exports, they are immune to state taxation. Two recent Supreme Court decisions have dealt with this question in an attempt to lay down a general rule applicable to future situations. Because …

State Taxation Of Interstate Commerce--What Now?, Robert C. Brown

Michigan Law Review

Perennial indeed have been the problems of state taxation affecting interstate commerce and the problems of intergovernmental taxation as between state and federal governments. The two problems are quite similar except that the intergovernmental problem is mutual while the interstate problem affects only state taxing power. But both are alike in that the restrictions on the taxing power are entirely judicial, and that while some restrictions are desirable they must themselves be limited lest we have not regulation but destruction of taxing power.

The intergovernmental problem is virtually settled with the allowance of non-discriminatory taxation on both sides, except as …

Municipal Corporations-Circumventing Municipal Debt Limitations, Joseph F. Gricar S.Ed.

Michigan Law Review

Since municipalities are frequently indebted to the permissible extent of the constitutional, statutory, and charter debt limitations, they are constantly seeking methods of finance which avoid the debt limits. Three devices have received judicial sanction. First: Where a separate and distinct. corporation such as a school or drain district has been created it may operate with a separate debt limit over the same territory as the governing municipality. Second: Where the project to be financed is income-producing, the financing bond issue, if made self-liquidating, will not Gome within the debt limitations. Although incorporated authorities have been extensively used to administer …

Personal Property-United States Savings Bonds--Effect Of Registration In Co-Ownership Or Beneficiary Form As A Transfer Of A Property Interest Therein, Walter L. Dean

Michigan Law Review

In two recent cases, decedents purchased United States Savings Bonds registered in the name of the purchaser and another person which were never delivered to the named co-owner but remained in the possession of the purchaser until his death. In the first case, on appeal from an order of the district court refusing to impose an inheritance tax on the bonds after the death of the purchaser, held, reversed. Mere purchase of the bonds and their registration in the names of the co-owners without delivery transferred no interest to the co-owners during the life of the purchaser and is …

The Tangibles-Intangibles Distinction

Indiana Law Journal

Recent Cases: Taxation

The Indiana Gross Income Tax, Arthur H. Northrup

Indiana Law Journal

No abstract provided.

Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, Charles Myneder

Michigan Law Review

Plaintiff corporation owned and operated oil pipe lines lying wholly within the state of Mississippi. Oil transported through these lines was later pumped into railroad tank cars and shipped out of state. The Mississippi State Tax Commission levied a tax against plaintiff measured by its gross receipts for transporting oil through the pipe lines. The state supreme court sustained the tax, ruling that the operation of the pipe lines was intrastate rather than interstate commerce and that the tax was "merely on the privilege of operating a pipe line wholly within this state as a local activity." On appeal to …

Constitutional Law-Equal Protection-Foreign Corporations-Discriminatory Intangibles Tax, Robert P. Griffin S.Ed.

Michigan Law Review

An Ohio statute required foreign corporations doing business within the state to pay an ad valorem tax on accounts receivable which arose through outstate sales of goods shipped from warehouses within the state, even though the sales were consummated by an agent maintaining his office without the state. Such intangibles were declared by the Ohio statutory formula to have a situs within the state. At the same time, the accounts receivable of Ohio residents and domestic corporations which were derived from outstate sales by agents having their offices without the state were exempt, even though the goods were shipped from …

Constitutional Law--Commerce Clause--Due Process--State Taxation Of Interstate Barges, E. Blythe Stason, Jr.

Michigan Law Review

Action was brought to recover ad valorem taxes assessed and collected by the City of New Orleans and the State of Louisiana on plaintiff's freight ba1ges used in interstate commerce. Plaintiff was a foreign corporation, and its barges were enrolled at ports outside Louisiana but were not taxed by the state of incorporation. They moved, without a fixed schedule, on the Mississippi River. The tax was apportioned on the basis of miles travelled in Louisiana to miles travelled everywhere. Plaintiff argued that the tax violated the due process and commerce clauses of the Constitution because the vessels acquired no tax …

Conflict Of Laws-Enforcing Tax Laws Of Sister States, Bernard L. Trott S. Ed.

Michigan Law Review

In the recent case City of Detroit v. Proctor, the defendant, a resident of Detroit, was owner of personal property located there in the year 1939. The city levied a tax on this property, which tax became a debt under the laws of Michigan on the first day of April, 1939, and became due and · payable on the 15th of July, 1939. During the month of June, 1939, the defendant removed both his person and his property from the state of Michigan and has since resided elsewhere. The treasurer of the city of Detroit, who is empowered by …

Constitutional Law-Validity Of State Gross Receipts Tax On Carrier Operating Between Termini Within State Over Route Through Other State

Washington and Lee Law Review

No abstract provided.

Constitutional Law-Interstate Commerce--Validity Of Statute Requiring Collection Of Use Tax By Out-Of-State Vendor Engaged Solely In Interstate Commerce, J. C. Mordy

Michigan Law Review

Plaintiff, a Tennessee corporation, sued to recover taxes paid under protest pursuant to the Mississippi Use Tax Act. The act required collection by retailers "maintaining a place of business" in the state, which phrase was defined as including any retailer having any agent operating within the state. Plaintiff's salesmen, nonresidents of Mississippi, solicited orders for goods within that state. Acceptance of the orders and delivery to an interstate carrier were at plaintiff's home office in Tennessee. Held, insofar as the act requires a nonresident vendor to collect the tax, it violates the due process clause of the Fourteenth Amendment. …

Tennessee Death Taxes, Charles K. Cosner

Vanderbilt Law Review

The leading articles in this symposium stress the problems which federal death duties create in the planning of estates. The purpose of this note is to discuss the Tennessee Inheritance Tax,' and to indicate how its treatment of particular types of property and forms of ownership differs from the federal succession tax.

The federal tax poses no problem to the Tennessean of moderate means in planning his estate. By some elementary advance planning, all but very substantial estates may be made free of federal tax. In no event will an estate be subject to federal tax which is valued at …

Constitutional Law-State Taxation Of Gross Receipts From Interstate Commerce, John C. Walker

Michigan Law Review

A New York statute imposed a tax of two per cent on the gross receipts of all utilities doing business within the state. The State Tax Commission construed this statute as applicable to the total receipts of petitioner derived from transporting passengers for hire from a point within New York to another point within the same state over a route which passed through New Jersey and Pennsylvania. The state courts affirmed the determination of the commission, and the petitioner appealed. Held, reversed and remanded. The transportation was interstate, and an unapportioned tax on the gross receipts derived therefrom was …

A Review Of Annual Survey Of American Law: 1947, Edson R. Sunderland

Michigan Law Review

This is the sixth annual volume in which the faculty of the New York University School of Law has published its summary of the important developments in American law. The magnitude of the task required to produce these volumes would be considered beyond the capacity of the teaching staff of any single law school if the actual publication, year by year, of these monumental surveys did not prove that it could be accomplished.

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 …

Equality In Property Assessments, H. H. Walker Lewis

Maryland Law Review

No abstract provided.

State Taxation Of Resident Trustee - Greenough V. Tax Assessors Of City Of Newport

Maryland Law Review

No abstract provided.