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Articles 1531 - 1560 of 1709
Full-Text Articles in Taxation-State and Local
Remedies For Disproportionate Tax Assessment In Kentucky, George Muehlenkamp
Remedies For Disproportionate Tax Assessment In Kentucky, George Muehlenkamp
Kentucky Law Journal
No abstract provided.
Constitutional Uniformity As A Rule For The Validity Of License Taxes In Kentucky, William L. Matthews Jr.
Constitutional Uniformity As A Rule For The Validity Of License Taxes In Kentucky, William L. Matthews Jr.
Kentucky Law Journal
No abstract provided.
Indiana Gross Income Tax And The Commerce Clause
Indiana Gross Income Tax And The Commerce Clause
Indiana Law Journal
Notes and Comments: Constitutional Law
Constitutional Aspects Of Federal Anti-Poll Tax Legislation, Joseph E. Kallenbach
Constitutional Aspects Of Federal Anti-Poll Tax Legislation, Joseph E. Kallenbach
Michigan Law Review
The proposal to abolish by national law the requirement now prevailing in seven Southern states that voters shall have paid a poll tax in order to vote in any national election involves a constitutional issue of the first magnitude. In the decade immediately following the Civil War the constitutional division of authority between the national and state governments in dealing with the question of Negro suffrage became a point of bitter controversy in Congress. Out of this struggle came the Fourteenth and Fifteenth Amendments to the Constitution, with certain supporting legislation, the aim of which was to prohibit disfranchisement of …
Constitutional Law-Power Of State To Impose License Tax On Foreign Insurance Company Doing Business In State. [United States Supreme Court]
Washington and Lee Law Review
No abstract provided.
Constitutional Law-Validity Of State Tax On Interstate Carrier Levied In Lieu Of Gasoline Tax. [Virginia]
Washington and Lee Law Review
No abstract provided.
Statutory Interpretation--Department Of Revenue V. Mcilvain, W. H. Coldiron
Statutory Interpretation--Department Of Revenue V. Mcilvain, W. H. Coldiron
Kentucky Law Journal
No abstract provided.
Appellate Court Interpretation Of Kentucky Inheritance Tax Statutes, Rodman Sullivan
Appellate Court Interpretation Of Kentucky Inheritance Tax Statutes, Rodman Sullivan
Kentucky Law Journal
No abstract provided.
Gross Receipts Taxes On Interstate Transactions, (Ain't God Tough On Indiana?), Allison Dunham
Gross Receipts Taxes On Interstate Transactions, (Ain't God Tough On Indiana?), Allison Dunham
Articles by Maurer Faculty
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
Extent Of Exemption From Taxation Of Charitable Institutions Under The Kentucky Constitution Section 170, Mary Garner Borden
Extent Of Exemption From Taxation Of Charitable Institutions Under The Kentucky Constitution Section 170, Mary Garner Borden
Kentucky Law Journal
No abstract provided.
Constitutional Law--State Taxation Of Interstate Commerce, George Brody S.Ed.
Constitutional Law--State Taxation Of Interstate Commerce, George Brody S.Ed.
Michigan Law Review
The city of Richmond by ordinance required all solicitors to pay an annual tax before being permitted to solicit business within the city. Appellant, a representative of a Washington, D.C. firm, was arrested for soliciting without having previously procured the required license. Appellant was convicted and her conviction was upheld by the Supreme Court of Appeals of Virginia. On appeal to the United States Supreme Court she contended that the statute upon which her conviction was based was unconstitutional, inasmuch as it was repugnant to the Commerce Clause of the Federal Constitution. Held, reversed. Taxes that discriminate against interstate …
Taxation--Constitutionality Of Ad Valorem Taxes On Annuities Arising Out Of Insurance Policies In Kentucky, Cleon Kilmer Combs
Taxation--Constitutionality Of Ad Valorem Taxes On Annuities Arising Out Of Insurance Policies In Kentucky, Cleon Kilmer Combs
Kentucky Law Journal
No abstract provided.
The Federal Constitution Today-Important Decisions Of The Supreme Court In The Last Eight Years 1937-1944 Inclusive, Burke Shartel
The Federal Constitution Today-Important Decisions Of The Supreme Court In The Last Eight Years 1937-1944 Inclusive, Burke Shartel
Michigan Law Review
In recent years one often hears lawyers say that the Constitution is gone; or one hears them echo the remark of Charles E. Hughes, made while he was Governor of New York, "We are under a Constitution, but the Constitution is what the judges say it is," and then perhaps add that lawyers can no longer determine with any assurance what the judges will do or will say the Constitution is. Such expressions and reactions are not unnatural in any period of rapid doctrinal change. All contain a large element of truth. Certainly much of the Constitutional Law is gone …
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 …
Taxation-Assessment Of Government-Owned Property Leased To Private Enterprise, Allen C. Holmes
Taxation-Assessment Of Government-Owned Property Leased To Private Enterprise, Allen C. Holmes
Michigan Law Review
The Board of Property Assessment, Appeals, and Review of Allegheny County for ad valorem taxes in the state of Pennsylvania increased the assessed value of the realty of the Mesta Machine Company by the sum of $618,000 to include the value of certain additional machinery which had been installed on the premises. The machinery was leased by the United States Government to the company and was placed in the factory in order that the company might manufacture heavy field guns for the Government, under a cost-plus-fixed-fee contract. The legal title and the beneficial ownership of the machinery remained in the …
History Of Kentucky Commercial Motor Vehicle Transportation Tax Legislation, Ray H. Garrison, James W. Martin
History Of Kentucky Commercial Motor Vehicle Transportation Tax Legislation, Ray H. Garrison, James W. Martin
Kentucky Law Journal
No abstract provided.
Tax Consequences Of The Family Partnership, Richard W. Case
Tax Consequences Of The Family Partnership, Richard W. Case
Maryland Law Review
No abstract provided.
Municipal Corporations - Constitutional Law-Exemption Of Homesteads From Taxation For State Purposes, Hobart Taylor, Jr.
Municipal Corporations - Constitutional Law-Exemption Of Homesteads From Taxation For State Purposes, Hobart Taylor, Jr.
Michigan Law Review
A taxpayer brought a class suit in his own name for the use and benefit of himself and other taxpayers against the city of Wichita Falls to have an ordinance exempting from all taxes $3,000 of the assessed taxable values of all residence homesteads of the city declared void, and for a permanent injunction restraining the city from allowing such exemption and issuing certificates therefor to owners of homesteads. The ordinance had been passed under authority of a constitutional amendment permitting a similar exemption for "state purposes." Held, a homestead is taxable under the constitution for all purposes other …
Taxation - Special Assessments - Due Process - Requirement Of Notice For Repair Of Existing Improvement, Hobart Taylor, Jr.
Taxation - Special Assessments - Due Process - Requirement Of Notice For Repair Of Existing Improvement, Hobart Taylor, Jr.
Michigan Law Review
Plaintiff brought this action against the Board of Commissioners of Wells County, Indiana, to quiet his title to 160 acres of land owned by him in the county and to enjoin enforcement of supplementary drainage assessments upon the property as permitted by Indiana law. Plaintiff contended that the statute creating drainage districts was violative of due process of law and unconstitutional in that it authorized supplementary assessments to be made by the Board of Commissioners without the same notice and hearing which was required before the original assessment could be made. On demurrer, the Wells Circuit Court held for plaintiff …
Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown
Some Legal Aspects Of State Sales And Use Taxes, Robert C. Brown
Indiana Law Journal
No abstract provided.
Recent Decisions, Michigan Law Review
Recent Decisions, Michigan Law Review
Michigan Law Review
The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.
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 …
Taxation-- Use Tax--Collection By A Foreign Corporation--Inapplicable Where Foreign Corporation Makes Strictly Interstate Sales, Michigan Law Review
Taxation-- Use Tax--Collection By A Foreign Corporation--Inapplicable Where Foreign Corporation Makes Strictly Interstate Sales, Michigan Law Review
Michigan Law Review
The Michigan Use Tax Act requires every seller of tangible personal property for storage, use or other consumption in the state of Michigan, engaged in the business of selling at retail in Michigan, to collect the tax imposed by the act. Plaintiff is an Illinois corporation operating a merchant tailoring establishment in Chicago. It takes orders in Michigan, from residents, for clothes, fills the orders in Chicago and, by agreement, the title to the clothes is vested in the purchaser upon delivery in Chicago to an interstate carrier. It maintains a branch office in Detroit where samples are kept, salesmen …
Constitutional Law-Taxation - Express Immunity Of Federal Instrumentalities, Michigan Law Review
Constitutional Law-Taxation - Express Immunity Of Federal Instrumentalities, Michigan Law Review
Michigan Law Review
A federal land bank filed a complaint against defendant lumber company and the tax commissioner seeking exemption from a state sales tax on purchases of lumber by the bank. The Supreme Court of North Dakota found the bank liable for the tax and on certiorari to the United States Supreme Court it was held, that the Federal Farm Loan Act conferred express immunity from the tax upon the bank and that such Congressional exemption was constitutional by virtue of the "necessary and proper" clause. Federal Land Bank of St. Paul v. Bismarck Lumber Co. (U.S. 1941) 62 S. Ct. …
Deductibility Of Value Of Dower Interest From Value Of Tenancy By The Entireties In Computation Of Gift Tax - Hopkins V. Magruder, Collector
Maryland Law Review
No abstract provided.
The Taxation Provision Of The Rural Electrification Act Of 1936, M. B. Holifield
The Taxation Provision Of The Rural Electrification Act Of 1936, M. B. Holifield
Kentucky Law Journal
No abstract provided.