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

Εξώφυλλο
F. H. Thomas Law Book Company, 1903 - 868 σελίδες
 

Περιεχόμενα

Legal tender notes etc made taxable by Act of Congress
11
Bonds of District of Columbia exempted
16
Statutory declaration of exemption not essential 14 Salaries of U S officials not taxable
17
State tax upon passengers in mail coaches invalid 16 Taxation of banks holding U S securities invalid 17 Corporate franchise tax distinguished from ...
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
37
Payment of State taxes in coin sustained
38
CHAPTER II
43
Dissent in Missouri cases
47
Northwestern University and other cases
48
Bank notes and coupons made receivable for taxes 50 Tennessee constitutional amendment held void
54
Mississippi notes in aid of Confederacy held void 52 Change in remedy not impairment of contract 53 Virginia Coupon Cases
55
Virginia Coupon Cases under Act of 1882
56
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
63
When concluded by decision of State court
65
When and to what extent State court is followed 64 Limitation of independent judgment
66
Contract only impaired by law 66 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
79
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 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
101
Brown v Maryland
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
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 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
Interstate commerce cannot be taxed at
140
Doctrine of Robbins v Shelby County Taxing District re affirmed
141
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 184 Corporation carrying on interstate commerce not exempt from charges for privilege o...
172
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
CHAPTER VIII
264
nation
275
CHAPTER IX
296
Difference in valuation between different classes of personalty not discriminative against national banks 298 Taxation of real estate of national banks ...
297
Amendment of 1868
311
CHAPTER X
346
Slaughter House Cases 304 Privileges and immunities of citizens of United States
351
Construction of amendment
352
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 364 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
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
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
CHAPTER XII
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
420
Due process of law in taxation requires legislative authority
431
CHAPTER XIII
432
Supreme Court in Norwood v Baker
458
Fraudulent valuation in assessments
466
Norwood v 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 citizens at domicil on mortgages in other States 422 State may tax resident stockholder in foreign corporation upon value of stock 423 N...
498
CHAPTER XV
558
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
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
tion
670
CHAPTER XVIII
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

Άλλες εκδόσεις - Προβολή όλων

Συχνά εμφανιζόμενοι όροι και φράσεις

Δημοφιλή αποσπάσματα

Σελίδα 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...
Σελίδα 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...
Σελίδα 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...
Σελίδα 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.
Σελίδα 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.
Σελίδα 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.
Σελίδα 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.
Σελίδα 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.
Σελίδα 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.
Σελίδα 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.

Πληροφορίες βιβλιογραφίας