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

Գրքի շապիկի երեսը
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Բովանդակություն

Legal tender potes etc made taxable by Act of Congress
11
Bonds of District of Columbia exempted
12
Statutory declaration of exemption not essential
13
Salaries of U S officials not taxable
14
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
22
Lands and other property of U S not taxable by States
23
Limitations of exemption of U S lands
25
Lands granted to railroads when taxable
26
Title essential for State taxation
27
Ores from mineral lands taxable 26 Indian Reservations not taxable 27 Cattle etc of nonIndians on Indian Reservations taxable 28 State taxation of r...
28
Railroad franchises granted by United States not taxable
29
Definition of U S franchise
30
Intangible and tangible property of railroads incorporated
31
Corporate capital invested in patent rights
33
U S taxable
34
U S securities not exempt from State inheritance
35
Letters patent and copyrights
36
Tax evasion through investments in U S securities
41
Payment of State taxes in coin sustained
42
CONTRACTS OF EXEMPTION FROM TAXATION p
43
44 Ohio bank tax cases
44
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 54 Virginia Coupon Cases under Act of 1882
55
Later Virginia Coupon Cases
58
Supreme Court on Virginia court overruling previous opinion
60
Supreme Court determines for itself whether State legislation constitutes contract
61
Illustrations of independent judgment as to contract 60 Contract must be properly brought before court 61 When State court not followed 62 When c...
62
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
66
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 80 Justice Miller on legislative contracts
80
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
88
Lost by repeal before incorporation or issue of stock
89
90 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 CHAPTER III
96
Express restraint upon taxing power of State 98 Necessity for national control over commerce
97
Mr Madison on necessity of national control of commerce
99
National control of commerce the comprehensive limitation
100
Gibbons v Ogden 102 Brown v Maryland
101
Original package rule
107
License tax on importer also void as regulation of commerce
108
Regulation of commerce during nonaction of Congress
109
Freedom of interstate commerce
110
Consent of Congress to State regulation
111
108 Judicial construction of arrival in State
112
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
Iotent 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 foreign exchange broker 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
CHAPTER IV
136
Taxation of commercial travelers from other states invalid
138
Supreme Court in Robbins v Shelby County Taxing District
139
140 Interstate commerce cannot be taxed at
140
Doctrine of Robbins 0 Shelby County Taxing District re affirmed
141
Supreme Court in Ficklen v Shelby County Taxing District
144
Stockard v Morgan on commercial brokers
145
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
Supreme Court in Brennan v Titusville
150
Definition of peddler
151
Taxation of commercial brokers
152
Licensing under police power
153
154 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
Tax upon capital employed within State
172
But wharfage and similar charges must be without discrimi
219
CHAPTER VII
222
Maine 0 Grand Trunk R R
231
Tax on gross earnings apportioned by mileage valid as excise
257
Principle reaffirmed
259
Immaterial whether corporation is domestic or foreign 235 Tax not upon receipts as such but excise tax apportioned to receipts
261
State tax on net receipts
262
Valuation of property by capitalization of receipts
263
CHAPTER VIII
264
Supreme Court on U S statute authorizing State taxation of pational banks
266
Method of State taxation allowed by U 8 statute is exclusive
267
State franchise tax not enforceable against national banks
268
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
Collection of taxes through distraint and seizure
331
Legislative discretion in imposing penalties on delinquents
332
Visitorial power of State over national banks
344
CHAPTER X
346
Power of State to impose taxation upon municipalities
359
Power of State limited by its jurisdiction
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
Where amount of tax is dependent on valuation hearing is re 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
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 328 Notice by publication 329 Due process satisfied by opportunity for hearing at a...
386
Collection of taxes through summary proceedings
387
CHAPTER XII
404
Inspiration of patriotism lawful public purpose
422
Taxation for public ownership
424
Public purpose in eminent domain
426
Any proceeding dependent upon taxation for private purpose invalid
428
Railroad aid bonds
429
Purpose of taxation must not only be public but pertain to district taxed
430
Due process of law in taxation requires legislative authority
431
CHAPTER XIII
432
355 Special assessments made under taxing power
433
Peculiar difficulties in special assessments
435
Fifth and Fourteenth Amendments in relation to special assess ments 358 General power of State in local assessments
437
Supreme Court in Norwood v Baker
458
mination
468
Norwood o Baker in State courts and U S Circuit Courts 385 Norwood v Baker limited to its special facts
482
Municipal bonds payable from assessments held valid notwith standing invalidity of assessment
487
Supreme Court in King v Portland
489
Legislative power and special facts
492
Accidental or exceptional circumstances
494
Requirements of due process of law
495
CHAPTER XIV
497
Taxation of personal property situated without State of owners domicil 421 Taxation of citizens at domicil on mortgages in other States 422 State ma...
498
Fourteenth Amendment
520
Amendment of 1868
558
Difficulty of classification
579
Inequality of burden does not establish invalidity of
580
Equality and uniformity in inheritance taxation
581
449 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 beld 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 fands
604
Federal and State guaranties of equal taxation
606
CHAPTER XVI
608
CHAPTER XVII
634
Taxation of property of nonresident aliens 514 Taxation of property of residents invested abroad 515 The taxing power of Congress over Territories ...
635
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
CHAPTER XVIII
691
Want of adequate remedy at law must be shown
710
Injunction often only proper remedy
711
Procedure in Income Tax Cases 534 Habeas corpus as remedy for illegal taxation
713
Injunction only allowed on payment of taxes actually due 536 When application must first be made to State board
716
State statutory remedies do not oust equitable jurisdiction
717
Jurisdiction and defenses to merits
725
Jurisdiction concluded by decision of political department of government
726
No equity jurisdiction in Federal courts to enforce levy of
727
Mandamus to issue
728
Federal courts
730
Local law and general law distinguished
731
Suits by stockholders in right of corporation
732
Burden of proof in resisting taxation
733
Federal tax cannot be enjoined 552 Remedy against tax officials
735
Importance of speedy remedy in taxation
737
APPENDIX
743
CONSTITUTION OF THE UNITED STATES p
745
STATE CONSTITUTIONS ON TAXATION p
760
Quarantine and pilotage charges
843

Այլ խմբագրություններ - View all

Common terms and phrases

Սիրված հատվածներ

Էջ 695 - Act read in its essential parts as follows: (A) final judgment or decree in any suit, in the highest court of law or equity of a State in which a decision in the suit could be had, where is drawn in question the validity of a treaty or statute of, or an authority exercised under the United States, and the decision is against their validity...
Էջ 733 - Every bill brought by one or more stockholders in a corporation, against the corporation and other parties, founded on rights which may properly be asserted by the corporation...
Էջ 768 - All taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
Էջ 373 - By the law of the land is most clearly intended the general law; a law which hears before it condemns; which proceeds upon inquiry, and renders judgment only after trial. The meaning is, that every citizen shall hold his life, liberty, property, and immunities under the protection of the general rules which govern society. Everything which may pass under the form of an enactment is not, therefore, to be considered the law of the land.
Էջ 747 - The times, places and manner of holding elections for senators and representatives shall be prescribed in each State by the legislature thereof; but the Congress may at any time, by law, make or alter such regulations, except as to the places of choosing senators.
Էջ 780 - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation ; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious or charitable purposes, as may be specially exempted by law.
Էջ 769 - For all other corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes; but such taxes shall be uniform in respect to persons and property within the jurisdiction of the body imposing the same.
Էջ 10 - That the power to tax involves the power to destroy; that ; the power to destroy may defeat and render useless the power to create; that there is a plain repugnance in conferring on one government a power to control the constitutional measures of another, which other, with respect to those very means, is declared to be supreme over that which exerts the control, are propositions not to be denied.
Էջ 640 - The result of the most careful and attentive consideration bestowed upon this clause is, that if it does not enlarge, it cannot be construed to restrain the powers of congress, or to impair the right of the legislature to exercise its best judgment in the selection of measures, to carry into execution the constitutional powers of the government.
Էջ 566 - Amendment, that no State shall deny to any person within its jurisdiction the equal protection of the laws, was not intended to prevent a State from adjusting its system of taxation in all proper and reasonable ways.

Բիբլիոգրաֆիական տվյալներ