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 pages
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Contents

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
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
Treatymaking power and State taxation
39
VALUATION OF INTERSTATE PROPERTIES FOR TAXATION p 264
40
Tas evasion through investments in U S securities
41
Payment of State taxes in coin sustained
42
CHAPTER II
43
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 61 When State court not followed 62 When c...
62
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
88
Lost by repeal before incorporation or issue of stock
89
Tux exemption is personal immunity
90
Transferable franchises defined
91
4
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
Original package rule
103
License tax on importer also void as regulation of commerce
104
Regulation of commerce during nonaction of Congress
105
Freedom of interstate commerce
106
Consent of Congress to State regulation
107
108 Judicial construction of arrival in State
108
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
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 pot 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
REGULATION OF COMMERCE CONTINUED p
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
Rights of foreign corporations in interstate commerce
157
Foreign corporation does business in the State only through comity of State
158
Foreign insurance companies
160
Same principle extended to foreign insurance associations
161
Foreign corporations not admitted into State under United States treaty
162
State has power to change conditions of admission of foreign cor porations
163
Retaliatory legislation in condition for admission
164
Pembina Mining Company v Pennsylvania
165
Horn Silver Mining Company v New York
166
Right to discriminate against foreign corporations
167
Discrimination limited to imposition of conditions for admission
168
Distinction however academic rather than practical
169
Holding United States bonds by foreign corporation does not exempt it from taxition on corporate franchises
170
Nor is foreign corporation engaged in importing business exempt from tax on corporate franchises
171
Tax upon capital employed within State
172
Discrimination in favor of State manufactures in foreign corpora tion
173
Doing business in State
174
What is not doing business in State
175
What is doing business in State
179
Doing business by holding interest in limited partnership
180
Must have business domicile in State
181
Corporations engaged in Federal business or interstate commerce
182
Corporations engaged in carrying on interstate commerce
183
Corporation carrying on interstate commerce not exempt from charges for privilege of incorporation
184
CHAPTER VI
197
Taxation of tonnage
199
Property taxation and compensation for services distinguished from tonnage
200
Supreme Court on tonnage duties and wharfage charges
201
Wharfage charges may be graduated by tonnage
202
Dificulty of defining line between Federal and State power
205
Licepse taxation
206
Osborne v Mobile
207
Osborne o Mobile overruled
208
License tax on agents of interstate railroads held invalid
209
Immaterial that license interfering with commerce purports to be for regulation and not for revenue
210
License for privilege of transacting local business is valid
211
Decision of State court that license only applies to local business conclusive
212
It must clearly appear that intrastate business alone is taxed
213
License must not be condition for transacting interstate
214
But wharfage and similar charges must be without discrimi
219
business
220
License or privilege tax not exceeding tax on property valid 216 Tax on interstate telegraph messages invalid 217 Privilege tax on sleeping cars 218 ...
222
Taxation of refrigerator cars
223
Mileage apportionment in taxation of rolling stock
224
State tax on freight invalid
225
State tax on railway gross receipts
226
227 Mileage apportionment in interstate railway taxation
227
Taxation of net earnings sustained
228
Tax on gross earnings held invalid
229
Tax on gross receipts held invalid State courts
230
Maine v Grand Trunk R R
231
Tax on gross earnings apportioned by mileage valid as excise
232
Principle reaffirmed
233
Immaterial whether corporation is domestic or foreign
234
Tax not upon receipts as such but excise tax apportioned
235
Right of property taxation conceded
238
Unit rule
239
Illinois railroad cases
240
Supreme Court on situs of railroad property
241
Supreme Court on apportionment
242
Application of unit rule to interstate railroads
243
Supreme Court on mileage apportionment in interstate railroads
244
Exceptional circumstances may make mileage rule inapplicable
245
Rulings on testimony not reviewed in Supreme Court unless bear ing on Federal question
246
Entire property may be considered in valuation of portion within
247
receipts
252
Special circumstances requiring deduction must be shown
253
Rehearing of express company cases denied
254
Intangible property of corporation properly considered in valuation
255
Distinction between construction of statute and taxing power of State
256
Property must be shown to be exempt by company
257
Situs of intangible property of interstate company
258
Kentucky express company case
259
Power of State in valuing interstate properties as defined by Supreme Court
260
Evidence of inapplicability of mileage rule admissible
261
State tax on net receipts
262
Valuation of property by capitalization of receipts
263
Supreme Court on U S statute authorizing State taxation of pational banks
266
Method of State taxation allowed by U S statute is exclusive
267
Other moneyed capital is other taxable moneyed capital
276
Equality of taxation with other moneyed capital
277
Discriminations through exemptions from taxation
278
Allegations of discriminating exemption held to require answer
279
Rules of Supreme Court as to discrimination
280
Discriminating exemption must be of competing moneyed capital
281
Meaning of other moneyed capital
282
No discrimination in New York taxation of railroad business mining or insurance companies
283
No discrimination in New York taxation of trust companies
284
Nor in exemption of savings banks building and loan associations or stock in foreign corporations
285
Discrimination through deduction of debts from other moneyed
286
capital 287 No discrimination in deduction of debts from noncompeting capital
287
No discrimination in deduction of debts of unincorporated banks
288
Discrimination through failure to assess other moneyed capital
289
Discrimination must be substantial
290
Difference in the rate of taxation not necessarily discriminative
291
Equality of taxation requires equality in valuation as in rate of taxation
292
Supreme Court on assessors practice of valuation
293
Inequality must be intentional and habitual
294
CHAPTER IX
295
TAXATION OF NATIONAL BANKS p
296
Difference in valuation between different classes of personalty not discriminative against national banks 298 Taxation of real estate of national banks ...
297
Visitorial power of State over national banks
301
Amendment of 1868
311
nation
312
Collection of taxes through distraint and seizure
331
Legislative discretion in imposing penalties on delinquents
332
Plenary power of State in assessments and reassessments
333
Legislative legalization of defective assessment held void
334
Forfeiture of lands for taxés
335
New remedies for collection of taxes may be adopted
336
Effect of statutory conclusiveness of tax deeds
337
Essentials only considered as to due process of law in tax pro
338
CHAPTER X
346
Due process of law and the equal protection of the laws
349
distinguished
357
Fourteenth Amendment in State courts 315 Substance and not form regarded in lleged 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 364 Difficulty of determining special beneits
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
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 domicil
420
Taxation of citizens at domicil on mortgages in other States
421
State may tax resident stockholder in foreign corporation upon value of stock
422
No immunity of State securities from taxation in other States
423
Domicil and location as situs for taxation in same State
424
Double taxation not presumed
425
Due process of law and double taxation
426
Double taxation from competing State authorities
427
Interstate comity essential to avoid double taxation
428
Duplicate inheritance taxation
429
CHAPTER XIII
431
DUE PROCESS OF LAW IN SPECIAL ASSESSMENTS FOR LOCAL IMPROVEMENTS p
432
Constitutionality of statutes is for judicial not executive deter
433
ments
456
Fraudulent valuation in assessments
466
Discrimination by undervaluation of other property
467
mination
468
Habitual and intentional violation of assessors duty must be proved
469
Relief against discriminating assessments in State courts
470
Equality of valuation enforced in Federal courts
471
Judge Taft on dilemma of courts
472
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
Question one of construction and not of legislative power
498
State securities are not exempt from Federal inheritance taxes
502
Federal securities subject to Federal inheritance taxes
503
Taxing power of Congress and State authority
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
Jurisdiction and defenses to merits
542
Jurisdiction concluded by decision of political department
543
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
Inequality of valuation from error of judgment 465 Inequality through ạnequal local assessments
610
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
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
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
tion
684
CHAPTER XVIII
691
proceeding
694
Amount of tax as affecting procedure
696
Pleading Federal question in U S Circuit Courts 522 Federal question and right of removal
699
Federal question on writ of error to State court
700
Questions of fact not considered on writ of error to State court
702
Writ of error is to highest State court having jurisdiction
703
Practical considerations in selection of procedure
704
Jurisdiction over case and over Federal question distinguished
705
What is Federal question in taxation
706
Federal right must be set up in adversary proceeding 530 Injunction against taxation in Federal courts
708
Want of adequate remedy at law must be shown
710
Injunction often only proper remedy
711
Procedure in Income Tax Cases 534 Habeas corpus as remedy for illegal taxation
713
Injunction only allowed on payment of taxes actually due 536 When application must first be made to State board
716
State statutory remedies do not oust equitable jurisdiction
717
Federal courts
730
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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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.

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