United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Том 220United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1911 |
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220 U. S. Opinion 220 U.S. Argument act of Congress action agent alleged Amendment amount appellee apply Argument for Appellant Attorney authority Bank bill carload rate carrier cars charged Chicago Circuit Court claim coal company consignee Constitution construed contract Corporation Tax Court of Appeals debt decree defendant delivered the opinion dismissed District duty enforce excise tax fact Federal filed franchise Government granted held Illinois imposed income injunction interstate commerce Interstate Commerce Commission joint stock companies judgment jurisdiction JUSTICE Kansas land less than carload March Massachusetts ment offense Oklahoma operation owner ownership parties penalty persons petitioner plaintiff in error proceedings prohibition provisions purpose question railroad company railway company regulate rule shipment Spreckels Stat statute suit supra Supreme Court taxation Territory Texas tion transportation trust U.S. Opinion United Veazie Bank violation Wall West Virginia Wheeling ordinance writ of certiorari
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Страница 144 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year...
Страница 336 - ... the practice, pleadings, and forms and modes of proceeding existing at the time in like causes in the courts of record of the state within which such circuit or district courts are held, any rule of court to the contrary notwithstanding,
Страница 164 - The result is a conviction that the states have no power, by taxation or otherwise, to retard, impede, burden, or in any manner control the operations of the constitutional laws enacted by Congress to carry into execution the powers vested in the general government.
Страница 540 - No interlocutory injunction suspending or restraining the enforcement, operation, or execution of any statute of a state by restraining the action of any officer of such state in the enforcement or execution of such statute...
Страница 79 - When the classification in such a law is called in question, if any state of facts reasonably can be conceived that would sustain it, the existence of that state of facts at the time the law was enacted must be assumed. 4. One who assails the classification in such a law must carry the burden of showing that it does not rest upon any reasonable basis, but is essentially arbitrary.
Страница 160 - 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. It may, if it chooses, exempt certain classes of property from any taxation at all, such as churches, libraries, and the property of charitable institutions. It may impose different specific taxes upon different trades and professions, and may...
Страница xxvii - Board of Trade v. Christie Grain & Stock Co., 198 US 236, 250, 25 Sup.
Страница 509 - March third, eighteen hundred and ninety-one, and which may be continued: and he may make such rules and regulations and establish such service as will insure the objects of such reservations, namely, to regulate their occupancy and use and to preserve the forests thereon from destruction...
Страница 230 - States, to enforce any legal or equitaable lien upon, or claim to, or to remove any incumbrance or lien or cloud upon the title to real or personal property within the district where such suit is brought...
Страница 98 - ... The rule that penal laws are to be construed strictly, is perhaps not much less old than construction itself. It is founded on the tenderness of the law for the rights of individuals; and on the plain principle that the power of punishment is vested in the legislative, not in the judicial department. It is the legislature, not the court, which is to define a crime, and ordain its punishment.