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 σελίδες
 

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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
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
Grant of exemption held contract
45
Contracts of exemption not implied
46
Validity of tax exemption contracts established
47
Application to consolidated corporation 44 Ohio bank tax cases
48
Missouri exemptions enforced against constitutional repeal
49
Opinion in Missouri cases
51
Dissent in Missouri cases
52
Northwestern University and other cases 49 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 54 Virginia Coupon C...
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
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 righis
80
Justice Miller on legislative contracts
81
8 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
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 opon 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
Original packages in interstate commerce as to State police
114
authority
117
What is an original package
119
Theory of the exemption of original packages from State laws 117 The exemption only extends to the importer 118 Form of tax is immaterial
123
Intent to export is insufficient to escape taxation 120 Property in commercial transit
125
Coe v Errol
126
Same rule in interstate as in foreign shipments
127
Taxation of floating logs and droves of sheep
128
Termination of commercial transit
129
Inheritance tax on aliens not tax on exports
130
License tax on foreign exchange broker not tax on exports
131
State taxing power in relation to imports and exports
132
State tax on immigrants or passengers is void 129 State inspection laws and interstate commerce
134
REGULATION OF COMMERCE CONTINUED p
136
Taxation of commercial travelers from other States invalid 139 Supreme Court in Robbins v Shelby County Taxing District
146
140 Interstate commerce cannot be taxed at
149
Supreme Court in Brennan v Titusville
150
Taxation of commercial brokers
152
Discrimination in favor of State manufactures in foreign corpora tion
184
174 Doing business in State
185
What is not doing business in State
186
REGULATION OF COMMERCE THE TAXATION OF STEAM BOATS AND VESSELS p
197
But wharfage and similar charges must be without discrimi
219
CHAPTER VII
222
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
257
Principle reaffirmed
259
material 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
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
Justice Field on Fourteenth Amendment and State taxation 312 Circuit Judge Jackson on Fourteenth Amendment and State taxation
360
Due process of law and the equal protection of the laws distinguished
366
Fourteenth Amendment in State courts
367
Fourteenth Amendment in condemnation for public purposes
370
CHAPTER XI
372
Where amount of tax is dependent on valuation hearing is re quired
376
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
istin CHAPTER XII
404
Any proceeding dependent upon taxation for private purpose
428
Due process of law in taxation requires legislative authority
431
Power of State to impose taxation upon municipalities 360 Power of State limited by its jurisdiction 361 Assessments for drainage 362 Assessments fo...
432
Supreme Court in Norwood v Baker
458
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 personal property situated without State of owners domicil 421 Taxation of citizens at domicil on mortgages in other States 422 State ma...
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 lawsin 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
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
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
546 Mandamus must be based upon statute authorizing tax 547 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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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 776 - The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property...
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 583 - The fourteenth amendment to the Constitution of the United States does not prohibit legislation which is limited either In the objects to which it is directed, or by the territory within which it Is to operate. It merely requires that all persons subjected to such legislation shall be treated alike, under like circumstances and conditions, both In the privileges conferred and In the liabilities imposed.
Σελίδα 767 - 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 747 - SEC. 4. 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 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 407 - Implied reservations of individual rights, without which the social compact could not exist, and which are respected by all governments entitled to the name. No court, for instance, would hesitate to declare void a statute which enacted that A. and B. who were husband and wife to each other should be so no longer, but that A. should thereafter be the husband of C., and B. the wife of D. Or which should enact that the homestead now owned by A. should no longer be his, but should henceforth be the...
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 763 - All property shall be taxed according to its value, that value to be ascertained in such manner as the Legislature shall direct, so that taxes shall be equal and uniform throughout the State. No one species of property from which a tax may be collected, shall be taxed higher than any other species of property of the same value.

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