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

Front Cover
F. H. Thomas Law Book Company, 1903 - Taxation - 868 pages
0 Reviews
 

What people are saying - Write a review

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

Contents

Brown v Maryland
13
U S securities not taxable by States 11 Legal tender notes etc made taxable by Act of Congress 12 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
18
Taxation of banks holding U S securities invalid 17 Corporate franchise tax distinguished from property tax 18 Taxable corporate franchise defined
20
Taxation of shares of corporations holding Federal securities 20 State tax upon interstate passengers invalid 21 Lands and other property of U S not t...
23
Limitations of exemption of U S lands etc 23 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 30 Definition of U S franchise 31 Intangible and tangible property of railroads incorporated ...
32
U S securities not exempt from State inheritance
35
Treatymaking power and State taxation
39
CONTRACTS OF EXEMPTION FROM TAXATION p
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
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 bylaw 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
Bounties and privileges
83
CHAPTER III
96
Woodruff v Parham
113
Importations from other States taxable in original packages 112 Tax must be without discrimination
116
Taxability of goods from other States not affected by Lelsy o Hardin 114 Original packages in interstate commerce as to State police 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
latent 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 ou foreign exchange broker not tax on exports 127 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
CHAPTER IV
136
Taxation of commercial travelers from other States invalid
146
Supreme Court iu Robbins v Shelby County Taxing District 140 Interstate commerce cannot be taxed at
149
Doctrine of Robbins v Shelby County Taxing District re affirmed 142 Supreme Court in Brennan v Titusvllle 143 Taxation of commercial brokers
152
REGULATION OF COMMERCE CONTINUED p
171
Foreign corporations not admitted into State under United States treaty
175
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
Supreme Court of Pennsylvania on what constitutes doing busi ness 179 What is doing business in State
190
Doing business by holding interest in limited partnership
192
Must have business domicile in State 182 Corporations engaged in Federal business or interstate commerce 183 Corporations engaged in carrying on ...
194
CHAPTER VI
197
Taxable situs of steamboats and vessels at home port
198
Situs not affected by temporary enrollment as coaster else where
199
Steamboats on rivers and great lakes
200
State cannot tax privilege of navigating public waters
202
Steam tugs cannot be taxed for privilege of navigating rivers 192 Police control by State over vessels in harbor or in transit
205
Power of State to license oyster boats and fisheries 194 State may exact tolls for using rivers and harbors improved at its own cost
207
Taxation of ferries and bridges
209
Gloucester Ferry Co v Pennsylvania
210
Taxation of interstate bridges
212
Taxation of interstate bridge not interference with interstate commerce
213
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 203 But wharfage and similar charges must be without discrimi
219
CHAPTER VII
222
License taxation
223
Osborne v Mobile
225
Osborne v Mobile overruled
226
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 business
234
License or privilege tax not exceeding tax on property valid 216 Tax on interstate telegraph messages invalid 217 Privilege tax on sleeping cars
238
Payment reserved as bonus in railroad charter not regulation of commerce
239
Taxation of rolling stock
240
Rule of average of habitual use adopted
241
Supreme Court on taxable situs of railroad cars 223 Taxation of refrigerator cars 224 Mileage apportionment in taxation of rolling stock 225 State ta...
247
State tax on railway gross receipts
248
Mileage apportionment in interstate railway taxation 228 Taxation of net earnings sustained
251
Tax on gross earnings held invalid
252
Tax on gross receipts held invalid in State courts
255
Maine v Grand Trunk R R
256
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
261
State tax on net receipts 237 Valuation of property by capitalization of receipts
263
CHAPTER VIII
264
Unit rule
265
Illinois railroad cases
266
Supreme Court on situs of railroad property 242 Supreme Court on apportionment
269
Application of unit rule to interstate railroads
270
Supreme Court on mileage apportionment in interstate railroads 245 Exceptional circumstances may make mileage rule inapplicable
272
Entire property may be considered in valuation of portion within State
274
nation
275
Value of property outside State to be considered in valuation
277
under mileage apportionment 251 Unit rule applied to express companies 252 Ohio express company cases
281
Special circumstances requiring deduction must be shown
283
Rehearing of express company cases denied
285
Intangible property of corporation properly considered in valuation 256 Distinction between construction of statute and taxing power of State
287
Property must be shown to be exempt by company 258 Situs of intangible property of interstate company 259 Kentucky express company case
290
Territories have same taxing power as States over national banks 274 No deduction on account of holding United States securities
310
Amendment of 1868
311
Other moneyed capital is other taxable moneyed capital
312
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
Discrimination through deduction of debts from other moneyed capital
323
No discrimination in deduction of debts from noncompeting capital 288 No discrimination in deduction of debts of unincorporated banks
325
Discrimination through failure to assess other moneyed capital
328
Discrimination must be substantial 291 Difference in the rate of taxation not necessarily discriminative 292 Equality of taxation requires equality in v...
329
Supreme Court on assessors practice of valuation
332
Inequality must be intentional and habitual
333
Mere mistake in judgment no discrimination
335
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 299 Double taxation of national banks 300 Enforcement of
343
Visitorial power of State over national banks
344
CHAPTER X
346
Construction of amendment
352
Amendment applies only to State action
354
Protection not limited to citizens
355
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 lawsdistinguished
365
Fourteenth Amendment in State courts
367
Fourteenth Amendment in condemnation for public purposes
370
CHAPTER XI
372
Due process of law in taxation does not require judicial hearing
373
Notice and hearing not required in cases of licenses etc 320 Hearing not required where valuation is fixed by taxpayer 321 Where amount of tax is d...
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
Legislative discretion in imposing penalties on delinquents
389
Plenary power of State in assessments and reassessments
390
Legislative legalization of defective assessment held void
394
Forfeiture of lands for taxes
395
New remedies for collection of taxes may be adopted
397
Effect of statutory conclusiveness of tax deeds
398
Limitation and curative statutes
401
CHAPTER XII
404
Loan Association v Topeka
406
Municipal bonds held invalid for want of public purpose 343 Public purpose of taxation under Fourteenth Amendment 344 Supreme Court on Loan ...
417
Erection of public sorghum mills not public purpose 349 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
431 Due process of law in taxation requires legislative authority
431
CHAPTER XIII
432
Fraudulent valuation in assessments
466
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
515
Double taxation not presumed
543
Due process of law and double taxation
544
Double taxation from competing State authorities
545
Interstate comity essential to avoid double taxation 429 Duplicate inheritance taxation 430 Question one of construction and not of legislative power
548
EQUAL PROTECTION OF THE LAWS p
558
Classification for taxation
563
Equal protection of the laws does not require iron rule of equal taxation
565
Specification of railroads is reasonable classification for taxation 441 Special methods of assessment of railroad property sustained
569
Right of appeal not essential to equal protection of the laws 443 Foreign corporations and equal protection of the laws
572
Exemption of producers in license taxation
573
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 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
Inequality of valuation from error of judgment
610
Inequality through unequal local assessments
611
Habitual and intentional violation of assessors duty must be proved
615
Relief against discriminating assessments in State courts
618
Equality of valuation enforced in Federal courts
621
Judge Taft on dilemma of courts
623
Collection on excessive valuation enjoined
626
Formal resolution not necessary for intentional discrimination
627
Chicago franchise tax cases
628
Valuation by capitalization of net earnings
631
CHAPTER XVII
634
Appropriation of public money
639
Supreme Court on bounty legislation
641
Moral and equitable claims as debts
643
Conclusiveness of legislative determination as to debts 485 Taxes duties imposts and excises
644
What are direct taxes
647
Inheritance tax not direct
649
Direct taxation in economic sense and constitutional sense distinguished 489 Direct tax defined by Supreme Court in Knowlton v Moore
651
Taxing power of Congress coextensive with territory of United States
652
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
659
Tax upon exports
662
Tax on foreign bills of lading is tax on exports
663
Porto Rlcan Tariff of 1900 not tax on exports 499 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
Taxing power of Congress and police power of State
674
Municipal corporations subject to internal revenue taxation 508 Diminution of salaries by taxation
676
Progressive taxation 510 Scope of Federal taxing power 511 Taxing power of Congress in relation to interstate commerce 512 Congress may increas...
689
CHAPTER XVIII
691
Burden of proof in resisting taxation 551 Federal tax cannot be enjoined 552 Remedy against tax officials
692
Importance of speedy remedy in taxation
737
CONSTITUTION OF THE UNITED STATES p
745
STATE CONSTITUTIONS ON TAXATION p
760
Quarantine and pilotage charges
843

Other editions - View all

Common terms and phrases

Popular passages

Page 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...
Page 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...
Page 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...
Page 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.
Page 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.
Page 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.
Page 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.
Page 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.
Page 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.
Page 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.

Bibliographic information