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Articles 1621 - 1650 of 1709
Full-Text Articles in Taxation-State and Local
Excise Taxes And The Uniformity Clause Of The Constitution Of Kentucky, E. G. Trimble
Excise Taxes And The Uniformity Clause Of The Constitution Of Kentucky, E. G. Trimble
Kentucky Law Journal
No abstract provided.
Taxation--Constitutional Law--Discrimination As To Rate, Louis H. Levitt
Taxation--Constitutional Law--Discrimination As To Rate, Louis H. Levitt
Kentucky Law Journal
No abstract provided.
Validity Of State Compensating Tax On Use Within State Of Chattels Purchased Outside State. Henneford V. Silas Mason Company, Inc.
Maryland Law Review
No abstract provided.
Taxation-Validity Of Tax On Income Of Superintendent Of School Cafeteria System -Sovereign Immunity, Elbridge D. Phelps
Taxation-Validity Of Tax On Income Of Superintendent Of School Cafeteria System -Sovereign Immunity, Elbridge D. Phelps
Michigan Law Review
Petitioners, husband and wife, residents of Texas, made returns of community income for the year 1932, listing as exempt the salary of the wife who was superintendent of a non-profit cafeteria system operated by the Ft. Worth public schools for the exclusive patronage and benefit of teachers and students. The Commissioner of Internal Revenue refused the exemption and levied a deficiency tax of $105. On appeal from an affirmance of the commissioner's decision by the Board of Tax Appeals, held, reversed on the ground that the operation of the cafeteria system was a proper exercise of a governmental function …
One Result Of The Dollar And One-Half Tax Law, Harry T. Ice, Mayburn F. Landgraf
One Result Of The Dollar And One-Half Tax Law, Harry T. Ice, Mayburn F. Landgraf
Indiana Law Journal
No abstract provided.
Conflict Of Laws -Enforceability Of Tax Judgment In Courts Of A Sister State - Full Faith And Credit
Conflict Of Laws -Enforceability Of Tax Judgment In Courts Of A Sister State - Full Faith And Credit
Michigan Law Review
A court of competent jurisdiction in Wisconsin gave the plaintiff a judgment against the defendants an Illinois corporation, for truces levied by Wisconsin upon income earned in that state. A federal district court in Illinois, relying on a theory that one state should not undertake to enforce the revenue laws of a sister state, dismissed an action on the judgment instituted by the plaintiff. The plaintiff appealed. Held, principles of comity and the "full faith and credit" clause of the Federal Constitution require that the action be entertained. Milwaukee County v. M. E. White Co., 296 U.S. 268, …
Taxation - Exemption Of Federal Instrumentality From State Gasoline Tax
Taxation - Exemption Of Federal Instrumentality From State Gasoline Tax
Michigan Law Review
An Alabama statute provided that "Every distributor, refiner, retail dealer or storer of gasoline . . . shall pay an excise tax . . . upon the selling, distributing, storing or withdrawing from storage in this State for any use, gasoline . . . ." The plaintiff, a private corporation, sold gasoline to the United States for use in performing governmental functions without reporting it for taxation. When the state demanded payment, the plaintiff brought this suit to restrain collection. Held (Justices Cardozo and Brandeis dissenting), the operation of the statute violates the constitutional principle safeguarding the federal government against …
Taxation - State Income Tax On Interstate Railway - Constitutionality
Taxation - State Income Tax On Interstate Railway - Constitutionality
Michigan Law Review
The plaintiff railway, doing local and interstate business, brought suit to recover payment made under a state net income tax measured by the difference between gross operating revenues for the whole business proportioned by the ratio of track mileage within and outside the state and operating expenses similarly proportioned. Held, such a formula for taxing the local income of a concern doing both intrastate and interstate business was not on its face invalid and the mere showing that the plaintiff's local costs were higher than the system average without also showing that intrastate revenues were not correspondingly greater did …
Taxation - State Occupation Tax On Intrastate Business Of Corporations Doing Both Intrastate And Interstate Business - Burden On Interstate Commerce
Michigan Law Review
The state of Washington imposed an occupation tax on practically all businesses within the state based on gross income from intrastate business. The Pacific Telephone and Telegraph Company sought to enjoin, and the state sued the Great Northern and the Northern Pacific Railway Companies for, the collection of this tax. Both the telephone company and the railways relied on the alleged rule of law that an occupation tax laid upon the local business of a foreign corporation engaged in both intrastate and interstate business is necessarily void unless the corporation is free in law and in fact to withdraw from …
Taxation -Interstate Commerce- Levy On Use By Interstate Carrier Of Gasoline Bought Outside State
Taxation -Interstate Commerce- Levy On Use By Interstate Carrier Of Gasoline Bought Outside State
Michigan Law Review
A statute of New Mexico imposed "an excise tax of five cents (5c) per gallon upon the sale and use of all gasoline and motor fuel . . . " The effect of the statute was to compel the appellee corporation, a common carrier, to pay a tax upon the use of motor fuel purchased in and brought from another state and used only in such transportation. This suit was brought to enjoin enforcement of the foregoing statutory provision on the ground that it constituted a regulation of interstate commerce in contravention of the commerce clause of the Federal Constitution. …
Taxation-State Taxation Of Capital Stock Of Corporations Owning United States Securities
Taxation-State Taxation Of Capital Stock Of Corporations Owning United States Securities
Michigan Law Review
A Pennsylvania statute imposed a tax on the shares of trust companies, the companies to be primarily liable therefor and the value of the shares to be ascertained by adding together so much of the amount of capital stock paid in, surplus, and undivided profits as was not invested in the stock of corporations liable to pay to the Commonwealth a capital stock tax or tax on shares, or relieved from the payment of capital stock tax or tax on shares, and dividing the sum by the number of outstanding shares. The corporations so relieved were those exclusively engaged in …
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.
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Taxation-State Tax On Shares Of National Bank-Preferred Shares Held By Reconstruction Finance Corporation
Michigan Law Review
The Reconstruction Finance Corporation owned the entire issue of preferred stock of plaintiff bank The state statute putting a tax on stock of national banks was amended to allow the bank to be taxed directly and pass the tax on to its shareholders. A federal statute permitted states to tax, subject to certain limitations, all shares of national banking associations whose principal place of business was within the state. In a proceeding by the bank for the benefit of the Reconstruction Finance Corporation as well as itself to protest the collection of the tax, it was held that the shares …
Constitutional Law-Taxation-Equal Protection-Privileges And Immunities Under The Fourteenth Amendment
Michigan Law Review
Reports having shown that Vermont capital for investment purposes was, due to the existing tax system, being driven out of the state, and that it was difficult to obtain capital from outside at low rates, a statute was enacted which was expected to remedy the difficulties by providing that interest up to five per cent on loans made within the state should be exempt from taxation while income from loans made outside the state should be taxed at a set rate. In a proceeding to test the validity of the measure, the state court upheld the tax, but on appeal …
California Adopts Use Tax To Protect Local Trade, Roger J. Traynor
California Adopts Use Tax To Protect Local Trade, Roger J. Traynor
Taxation & Traynor
No abstract provided.
Indiana's Intangible Tax Law, Charles Z. Bond
Indiana's Intangible Tax Law, Charles Z. Bond
Indiana Law Journal
No abstract provided.
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 …
1934-1935 Consolidated Back Tax Book Of The City Of St. Charles, Mo, City Of St. Charles, Missouri
1934-1935 Consolidated Back Tax Book Of The City Of St. Charles, Mo, City Of St. Charles, Missouri
Historic St. Charles County Tax Books
No abstract provided.
Book Review. State Inheritance Taxation And Taxability Of Trusts By Royce A. Kidder, Robert C. Brown
Book Review. State Inheritance Taxation And Taxability Of Trusts By Royce A. Kidder, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
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).
Taxation--Warrants Drawn On Overdrawn Count Funds As Legal Tender For The Payment Of Taxes, Paul D. Farr
Taxation--Warrants Drawn On Overdrawn Count Funds As Legal Tender For The Payment Of Taxes, Paul D. Farr
West Virginia Law Review
No abstract provided.
The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown
The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown
Indiana Law Journal
No abstract provided.
1932-1934 Consolidated Back Tax Book Of The City Of St. Charles, Mo, City Of St. Charles, Missouri
1932-1934 Consolidated Back Tax Book Of The City Of St. Charles, Mo, City Of St. Charles, Missouri
Historic St. Charles County Tax Books
No abstract provided.
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.
Taxation--Can College Fraternity Property Be Exempt In Kentucky?--Contra View, Eleanor Dawson
Taxation--Can College Fraternity Property Be Exempt In Kentucky?--Contra View, Eleanor Dawson
Kentucky Law Journal
No abstract provided.
An Immediate Tax Program For The State Of Kentucky, James W. Martin
An Immediate Tax Program For The State Of Kentucky, James W. Martin
Kentucky Law Journal
No abstract provided.
The Corporation License Tax In Kentucky, David H. Mckinney
The Corporation License Tax In Kentucky, David H. Mckinney
Kentucky Law Journal
No abstract provided.
Taxation: Are College Social Fraternities Exempt From Taxation Under Section 170 Of The Kentucky Constitution?, William Mellor
Taxation: Are College Social Fraternities Exempt From Taxation Under Section 170 Of The Kentucky Constitution?, William Mellor
Kentucky Law Journal
No abstract provided.