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 страници
 

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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
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
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
U S taxable
34
Letters patent and copyrights
36
Payment of State taxes in coin sustained
38
VALUATION OF INTERSTATE PROPERTIES FOR TAXATION p 264
40
CHAPTER II
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
62
When State court not followed 62 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
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
79
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 85 Tax exemption repealed under general power reserved to amend or repeal
84
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 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
authority
104
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
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
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
Discrimination must relate to interstate commerce
137
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 Brennan v Titusville
142
Taxation of commercial brokers
143
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
Tax upon peddlers without discrimination as against residents or subjects of other States is valid
150
Definition of peddler
151
Peddlers and drummers
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
porations
172
Retaliatory legislation in condition for admission
176
Pembina Mining Company v Pennsylvania
177
Horn Silver Mining Company v New York
178
Right to discriminate against foreign corporations
179
Discrimination limited to imposition of conditions for admission
180
Nor is foreign corporation engaged in importing business exempt from tax on corporate franchises
182
Taxupon capital employed within State
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
commerce
210
Taxation of tonnage
214
Property taxation and compensation for services distinguished 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
TAXATION OF INTERSTATE COMMERCE p
222
Difficulty of defining line between Federal and State power
223
Licepse taxation 207 Osborne v Mobile
225
Osborne o Mobile overruled
227
License tax on agents of interstate railroads held invalid
229
Immaterial that license interfering with commerce purports to be for regulation and not for revenue
230
License for privilege of transacting local business is valid 212 Decision of State court that license only applies to local business conclusive
232
It must clearly appear that intrastate business alone is taxed
233
License must not be condition for transacting interstate
234
business
236
License or privilege tax not exceeding tax on property valid 216 Tax on interstate telegraph messages invalid 217 Privilege tax on sleeping cars 218 ...
238
Unit rule
239
Taxation of rolling stock
240
Rule of average of habitual use adopted
241
Supreme Court on apportionment
242
Supreme Court on taxable situs of railroad cars
243
Supreme Court on mileage apportionment in interstate railroads
244
Exceptional circumstances may make mileage rule inapplicable
245
Taxation of refrigerator cars
246
Mileage apportionment in taxation of rolling stock 225 State tax on freight invalid
247
226 State tax on railway gross receipts
248
227 Mileage apportionment in interstate railway taxation 228 Taxation of net earnings sustained
251
Tax on gross earnings held invalid
252
Special circumstances requiring deduction must be shown
253
Rehearing of express company cases denied
254
Tax on gross receipts held invalid in State courts
255
Maine 0 Grand Trunk R R
256
Tax on gross earnings apportioned by mileage valid as excise
257
Situs of intangible property of interstate company
258
Principle reaffirmed
259
Power of State in valuing interstate properties as defined by Supreme Court
260
Immaterial whether corporation is domestic or foreign 235 Tax not upon receipts as such but excise tax apportioned
261
Stock market quotations as evidence of value
262
receipts 23ö State tax on net receipts 237 Valuation of property by capitalization of receipts
263
Equality of taxation with other moneyed capital
313
Discriminations through exemptions from taxation 279 Allegations of discriminating exemption held to require answer
315
Rules of Supreme Court as to discrimination
317
Discriminating exemption must be of competing moneyed capital 282 Meaning of other moneyed capital
319
No discrimination in New York taxation of railroad business mining or insurance companies
320
No discrimination in New York taxation of trust companies
321
Discrimination through deduction of debts from other moneyed capital
322
No discrimination in deduction of debts from noncompeting
325
No discrimination in deduction of debts of unincorporated banks
327
Discrimination through failure to assess other moneyed capital
328
Discrimination must be substantial
329
Difference in the rate of taxation not necessarily discriminative 292 Equality of taxation requires equality in valuation as in rate of taxation
330
Collection of taxes through distraint and seizure
331
Supreme Court on assessors practice of valuation
332
Inequality must be intentional and habitual
333
Legislative legalization of defective assessment held void
334
Mere mistake in judgment no discrimination
335
New remedies for collection of taxes may be adopted
336
Formal resolution not necessary for intentional discrimination
337
Difference in valuation between different classes of personalty not discriminative against national banks
338
Taxation of real estate of national banks
341
Double taxation of national banks 300 Enforcement of
343
Visitorial power of State over national banks
344
CHAPTER X
346
Due process of law and the equal protection of the laws
349
Amendment of 1868
356
distinguished
357
Fourteenth Amendment in State courts 315 Substance and not form regarded in alleged violations of Four teenth Amendment
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
Special benefits under State constitutions
366
Legislative discretion in apportionment
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
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
386
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
401 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
DUE PROCESS OF LAW AND THE PUBLIC PURPOSE OF TAXA TION p
404
Due process of law in taxation of interstate properties
405
Public purpose essential in taxation
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
Loan Association ó Topeka 342 Municipal bonds held invalid for want of public purpose
410
Public purpose of taxation under Fourteenth Amendment
411
Supreme Court on Loan Association v Topeka
412
Limitation of power to impose taxes on business
413
City taxation of annexed farming lands sustained
414
Domicil distinguished from residence and citizenship
415
What is public purpose for taxation?
416
Conflicting judicial opinions as to public purpose necessary
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
Erection of public sorghum mills not public purpose 349 Inspiration of patriotism lawful public purpose
422
No immunity of State securities from taxation in other States
423
Taxation for public ownership
424
351 Public purpose in eminent domain
426
352 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
Constitutionality of statutes is for judicial not executive deter mination
433
CHAPTER XV
466
Discrimination by undervaluation of other property
467
Dilemma of courts in remedying unequal valuations
468
Habitual and intentional violation of assessors duty must
469
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
Double taxation not presumed 426 Due process of law and double taxation 427 Double taxation from competing State authorities 428 Interstate comi...
498
State securities are not exempt from Federal inheritance taxes
502
Federal securities subject to Federal inheritance ta
503
proved
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
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
Fourteenth Amendment
520
ments
526
Jurisdiction and defenses to merits
542
Jurisdiction concluded by decision of political department
543
proceeding
556
EQUAL PROTECTION OF THE LAWS p
558
Classification in taxation and in police legislation compared 446 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 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 funds
604
Federal and State guaranties of equal taxation
606
CHAPTER XVI
608
CHAPTER XVII
634
guished
645
Direct tax defined by Supreme Court in Knowlton v Moore
651
Taxing power of Congress coextensive with territory of United States 491 Uniformity in Federal taxation
654
Uniformity in levy of duties
656
Levying duties under the war power 494 Uniformity clause as applied to territorial acquisitions 495 Insular decisions
657
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
THE ENFORCEMENT OF FEDERAL LIMITATIONS UPON THE TAXING POWER p
691
tion
692
Federal courts
706
State can only be sued with its consent 539 Suit against State and State officials distinguished
719
Local tax laws administered in 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

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Страница 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...
Страница 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...
Страница 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...
Страница 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.
Страница 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.
Страница 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.
Страница 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.
Страница 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.
Страница 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.
Страница 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.

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