A Treatise on the Power of Taxation, State and Federal, in the United States

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F. H. Thomas Law Book Company, 1903 - 868 էջ
 

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Brown v Maryland
9
U S securities not taxable by States
10
Legal tender notes etc made taxable by Act of Congress
11
Bonds of District of Columbia exempted
12
Statutory declaration of exemption not essential 14 Salaries of U S officials not taxable
13
State tax upon passengers in mail coaches invalid
15
Taxation of banks holding U S securities invalid
16
Corporate franchise tax distinguished from property
17
Taxable corporate franchise defined
18
Taxation of shares of corporations holding Federal securities
19
State tax upon interstate passengers invalid
20
Lands and other property of U S not taxable by States
21
Limitations of exemption of U S lands
22
Lands granted to railroads when taxable
25
Title essential for State taxation
25
Ores from mineral lands taxable 26 Indian Reservations not taxable
26
Cattle etc of nonIndians on Indian Reservations taxable
27
State taxation of railroads incorporated by United States
28
Railroad franchises granted by United States not taxable
29
Definition of U S franchise
30
Intangible and tangible property of railroads incorporated by U S taxable
31
Letters patent and copyrights
32
State tax on bequests to U
34
U S securities not exempt from State inheritance tax 36 Treatymaking power and State taxation
35
Tax evasion through investments in U S securities
37
Payment of State taxes in coin sustained
38
Legislative grants held to be contracts
39
Grant of exemption held contract 41 Contracts of exemption not implied
41
Validity of tax exemption contracts established 43 Application to consolidated corporation 44 Ohio bank tax cases
43
Missouri exemptions enforced against constitutional repeal
45
Opinion in Missouri cases
46
Dissent in Missouri cases
47
Northwestern University and other cases
48
Bank notes and coupons made receivable for taxes
49
Tennessee constitutional amendment held void
50
Mississippi notes in aid of Confederacy held void
51
Change in remedy not impairment of contract
52
Virginia Coupon Cases
53
Virginia Coupon Cases under Act of 1882
54
Supreme Court on Eleventh Amendment of U S Consti tution
55
Later Virginia Coupon Cases
56
Supreme Court on Virginia court overruling previous opinion
59
Supreme Court determines for itself whether State legislation constitutes contract 59 Illustrations of independent judgment as to contract
59
Contract must be properly brought before court
60
When State court not followed
61
When concluded by decision of State court 63 When and to what extent State court is followed
63
Limitation of independent judgment
64
Contract only impaired by
65
Impaired by municipal ordinance having force of law 67 What constitutes contract of exemption
67
Railroad franchise is property
68
Conditional exemptions
69
Definition of corporate dividend
70
Tax on foreign held securities
71
Taxation by State or municipality of its own securities
72
Contract right to tax as remedy
73
Remedy may be changed if substantial right not impaired
74
Contractual and governmental legislation distinguished
75
Municipal charter powers not contractual
76
Taxation by State of property of municipal corporations
77
State control of proceeds of municipal taxation
78
Retrospective legislation and vested rights
79
Justice Miller on legislative contracts
79
Tax exemption not implied from license 82 Bounties and privileges 83 Consideration for exemption essential
83
Judgment for torts not contract
84
Tax exemption repealed under general power reserved to amend or repeal
85
Tax exemption strictly construed
86
Immunity and privilege distinguished
87
Lost by change of business 89 Lost by repeal before incorporation or issue of stock
88
Tax exemption is personal immunity
90
Transferable franchises defined
91
Effect of railroad consolidation on tax exemptions
92
Corporate exemption limited to specific form of taxation
93
Property of corporations and shareholders distinguished in con tracts of exemption
94
Capital stock and surplus of corporations
95
Special assessments
96
CHAPTER III
98
Mr Madison on necessity of national control of commerce
99
National control of commerce the comprehensive limitation
100
Gibbons v Ogden
101
Brown v Maryland
104
Original package rule
106
License tax on importer also void as regulation of commerce
106
Regulation of commerce during nonaction of Congress
106
Freedom of interstate commerce
106
Consent of Congress to State regulation
107
108 Judicial construction of arrival in State
108
Duties on imports relate only to foreign imports
109
Woodruff v Parham
110
Importations from other States taxable in original packages
111
Tax must be without discrimination
112
Original packages in interstate commerce as to State police authority
114
What is an original package
115
Theory of the exemption of original packages from State laws
116
The exemption only extends to the importer
117
Form of tax is immaterial
118
Intent to export is insufficient to escape taxation
119
Property in commercial transit
120
Coe v Errol
121
Same rule in interstate as in foreign shipments
122
Taxation of floating logs and droves of sheep
123
Termination of commercial transit
124
Inheritance tax on aliens not tax on exports
125
License tax on foreignexchangebroker not tax on exports
126
State taxing power in relation to imports and exports
127
State tax on immigrants or passengers is void
128
State inspection laws and interstate commerce
129
REGULATION of commerCE CONTINUED p
136
Supreme Court in Brennan v Titusville
142
The form of commercial agency immaterial
146
Only interstate commerce agencies exempt
147
Sale of goods in State subject to taxing power of State
148
Discrimination must be more than incidental disadvantage
149
Tax upon peddlers without discrimination as against residents or subjects of other States is valid
150
Definition of peddler
151
Taxation of commercial brokers
152
Licensing under police power
153
Police power cannot interfere with interstate commerce
154
Supreme Court not concluded by title as to purpose of
155
Is license act void in part void in toto?
156
CHAPTER V
171
Corporations engaged in carrying on interstate commerce
183
Discrimination in favor of State manufactures in foreign corpora tion
184
Doing business in State
185
What is not doing business in State
186
CHAPTER VI
197
Property taxation and compensation for services distinguished
200
from tonnage
216
Supreme Court on tonnage duties and wharfage charges
217
Wharfage charges may be graduated by tonnage
218
But wharfage and similar charges must be without discrimi
219
CHAPTER VII
222
State tax on railway gross receipts
226
Mileage apportionment in interstate railway taxation
227
Taxation of net earnings sustained
228
Tax on gross earnings held invalid
229
Tax on gross receipts held invalid in State courts
230
Maine v Grand Trunk R R
231
Tax on gross earnings apportioned by mileage valid as excise
232
Principle reaffirmed
233
Immaterial whether corporation is domestic or foreign
234
Tax not upon receipts as such but excise tax apportioned
235
receipts
236
Right of property taxation conceded
238
Unit rule
239
Illinois railroad cases
240
Supreme Court on situs of railroad property
241
Supreme Court on apportionment
242
Application of unit rule to interstate railroads
243
Supreme Court on mileage apportionment in interstate railroads
244
Exceptional circumstances may make mileage rule inapplicable
245
Rulings on testimony not reviewed in Supreme Court unless bear
246
State tax on net receipts
262
Valuation of property by capitalization of receipts
263
ing on Federal question 247 Entire property may be considered in valuation of portion within State 248 Value of property in use may be considered ...
264
nation
275
CHAPTER IX
296
Mere mistake in judgment no discrimination 296 Formal resolution not necessary for intentional discrimination 297 Difference in valuation between ...
297
Enforcement of
300
Amendment of 1868
311
Limitation and curative statutes
339
Public purpose essential in taxation
340
Loan Association v Topeka
341
Municipal bonds held invalid for want of public purpose
342
Public purpose of taxation under Fourteenth Amendment
343
Visitorial power of State over national banks
344
City taxation of annexed farming lands sustained
345
CHAPTER X
346
Conflicting judicial opinions as to public purpose necessary for taxation
347
Erection of public sorghum mills not public purpose
348
Inspiration of patriotism lawful public purpose
349
Taxation for public ownership
350
Slaughter House Cases 304 Privileges and immunities of citizens of United States
351
Construction of amendment
352
Railroad aid bonds
353
Amendment applies only to State action
354
Protection not limited to citizens
355
Corporations are persons under Fourteenth Amendment
356
Application of amendment to State taxation
358
Power of State to impose taxation upon municipalities
359
Justice Field on Fourteenth Amendment and State taxation 312 Circuit Judge Jackson on Fourteenth Amendment and State taxation
360
Assessments for drainage
361
Assessments for irrigation
362
Public improvements in municipalities
363
Difficulty of determining special benefits
364
Apportionment of cost of municipal public improvements
365
Due process of law and the equal protection of the laws distinguished
366
Fourteenth Amendment in State courts
367
Consideration of special benefits excluded by legislative appor tionment
368
Legislative power not unlimited
369
Fourteenth Amendment in condemnation for public purposes
370
Supreme Court on assessments for sewers
371
CHAPTER XI
372
Benefit districts for street improvements
373
Special assessments for public parks
374
If assessment is set aside reassessment may be made
375
quired
376
Notice and hearing under legislative apportionment
377
Hearing not required before including property in benefited dis trict
378
Notice to parties liable to be assessed in street openings not re quired
379
Notice and hearing in inheritance taxes
380
Rehearing or appeal to courts not required in valuation
381
Ruling of State court that hearing is required is conclusive
382
Supreme Court in Norwood v Baker
383
Personal notice of public session of revision boards not required 326 Provision for notice may be implied
384
Distinction between assessments for general and special taxation
385
Notice by publication 329 Due process satisfied by opportunity for hearing at any stage of proceeding
386
Collection of taxes through summary proceedings
387
Legislative power and special facts
388
Accidental or exceptional circumstances
389
Requirements of due process of law
390
Jurisdiction of State in taxation of property
393
State may tax money and securities in its jurisdiction of non resident owners
394
Property in hands of resident agents subject to taxing power
395
Jurisdiction for taxation of credits not dependent upon residence of agent or of debtors
396
Credits must be localized in jurisdiction for taxation
397
Enforcement of taxes against nonresident owners of property in State
398
Power of State in taxing corporation bondholders through corpo ration
399
State cannot compel foreign railroad company to act as tax collector
400
State may make mortgages taxable interests in real estate
401
The Foreign Held Bonds Case in part overruled
402
State may tax stock of nonresident holders in domestic corpo rations
403
taxed
404
Due process of law in taxation of interstate properties
405
Due process of law in taxation of corporations
406
Jurisdiction in taxation over property of trustees receivers
407
States jurisdiction over property for taxation summarized
408
Taxation of business and license taxation
409
License tax on emigrant agent sustained
410
Taxation and regulation under police power
411
The Chicago Cigarette Ordinance sustained
412
Limitation of power to impose taxes on business
413
Jurisdiction over persons for taxation
414
Domicil distinguished from residence and citizenship
415
Right to change domicil
416
Motive in change of domicil immaterial
417
Term residence employed in sense of domicil
418
Due process of law and taxation at domicil
419
Taxation of personal property situated without State of owners domicil
420
Taxation of citizens at domicil on mortgages in other States
421
State may tax resident stockholder in foreign corporation upon value of stock
422
No immunity of State securities from taxation in other States
423
Domicil and location as situs for taxation in same State
424
Double taxation not presumed
425
Due process of law and double taxation
426
Double taxation from competing State authorities
427
Interstate comity essential to avoid double taxation
428
Due process of law in taxation requires legislative authority
431
CHAPTER XIII
432
Fraudulent valuation in assessments
466
CHAPTER XIV
497
Duplicate inheritance taxation 430 Question one of construction and not of legislative power
498
502 State securities are not exempt from Federal inheritance taxes
502
Federal securities subject to Federal inheritance taxes
503
Taxing power of Congress and State authority
504
Taxing power of Congress and State franchises
505
Taxing power of Congress and police power of State
506
Municipal corporations subject to internal revenue taxation
507
Diminution of salaries by taxation
508
Progressive taxation 1
509
Scope of Federal taxing power
510
Taxing power of Congress in relation to interstate commerce
511
Congress may increase excise as well as property
512
Taxation of property of nonresident aliens
513
Taxation of property of residents invested abroad
514
The taxing power of Congress over Territories
515
Taxation in District of Columbia
516
Power of Congress in enforcing collection of taxes
517
CHAPTER XVIII
518
Two forums for Federal question in taxation
519
Amount of tax as affecting procedure
520
Pleading Federal question in U S Circuit Courts
521
Federal question and right of removal
522
Federal question on writ of error to State court
523
Questions of fact not considered on writ of error to State court
524
Writ of error is to highest State court having jurisdiction
525
Practical considerations in selection of procedure
526
Jurisdiction over case and over Federal question distinguished
527
What is Federal question in taxation
528
Federal right must be set up in adversary proceeding
529
Injunction against taxation in Federal courts
530
Want of adequate remedy at law must be shown
531
Injunction often only proper remedy
532
Procedure in Income Tax Cases
533
Habeas corpus as remedy for illegal taxation
534
Injunction only allowed on payment of taxes actually
535
Where jurisdiction depends upon party it is party named in record
540
Collection of taxes on property in possession of receiver of Federal court
541
Jurisdiction and defenses to merits
542
Judiciary concluded by decision of political department of gov
543
CHAPTER XV
558
ernment
568
Difficulty of classification
579
Inequality of burden does not establish invalidity of
580
Equality and uniformity in inheritance taxation
581
Equal protection of the laws in inheritance taxation
583
Classification by amount in license taxation
586
Property taxation and inheritance taxation distinguished 452 Classification by exemption
588
Exemption for efficiency in taxation
590
Classification for taxation of corporate securities 455 Constitutional amendment held unconstitutional
592
AntiDepartment Store Tax held unconstitutional 457 Taxation of employers of foreign born persons held invalid
596
Discriminations between residents and nonresidents 459 Illegal discrimination in license taxation
599
Discrimination in expenditure of public funds
602
Discrimination between races in expenditure of school funds
604
Federal and State guaranties of equal taxation
606
CHAPTER XVI
608
CHAPTER XVII
634
Tax upon exports
662
Tax on foreign bills of lading is tax on exports
663
Porto Rican Tariff of 1900 not tax on exports
665
Act conferring reciprocity powers on President sustained
666
Taxing power of Congress with reference to treaty power
667
State instrumentalities and agencies exempt from Federal taxa
668
When application must first be made to State board 537 State statutory remedies do not oust equitable jurisdiction of Federal courts 538 State can onl...
691
Burden of proof in resisting taxation 551 Federal tax cannot be enjoined 552 Remedy against tax officials 553 Importance of speedy remedy in taxat...
692
APPENDIX
743
CONSTITUTION OF THE United STATES p
745
STATE CONSTITUTIONS ON TAXATION p
760
Quarantine and pilotage charges
843

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