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

Front Cover
F. H. Thomas law book Company, 1917 - 1144 pages
 

Contents

Railroad franchises granted by United States not taxable
33
Definition of United States franchise
34
Telegraph companies under the Act of July 24 1866
35
The taxability of Federal agencies
36
Letters patent and copyrights
38
Corporate capital invested in patent rights
39
U S securities not exempt from State inheritance tax
40
Tax evasion through investments in U S securities
42
Payment of State taxes in coin sustained
43
CHAPTER II
44
43 Legislative grants held to be contracts
45
Grant of exemption held a contract
46
Contracts of exemption not implied
47
The validity of tax exemption contracts established
48
Application to consolidated corporation
49
Missouri exemptions enforced against constitutional re peal
50
Opinion in the Missouri cases
51
Northwestern University and other cases
52
Tennessee constitutional amendment held void
53
Change in remedy not impairment of contract
54
Virginia Coupon Cases under Act of 1882
55
The later Virginia Coupon Cases
56
The Supreme Court on Virginia court overruling previous opinion
57
legislation constitutes a contract
58
Illustrations of the independent judgment as to contract
59
Contract must be properly brought before the court
60
When State court not followed
61
Deference to opinion of State court
62
Limitation of independent judgment
64
Impaired by municipal ordinance having force of law
65
Adjudication of contract impairment
66
Railroad franchise is property
67
Conditional exemptions from taxation
68
Specific exemptions and general legislation distinguished
69
Contract not to reduce dividend by taxation below fixed per cent sustained
70
Tax on foreignheld securities
71
Taxation by State or municipality of its own securities
72
Contract right to tax as a remedy
75
Remedy may be changed if substantial right not impaired
76
Contractual and governmental legislation distinguished
78
State exemption of municipal property not contractual
79
State control of proceeds of municipal taxation
80
Justice Miller on legislative contracts
81
Tax exemption not implied from license
83
Bounties and privileges
84
Judgment for torts not a contract
85
Tax exemptions strictly construed
87
Immunity and privilege distinguished
88
Lost by change of corporate business
89
Exemption not assignable to assignee
91
Exemption not extended to party not entitled to rely thereon
92
Effect of railroad consolidation on tax exemptions
93
Corporate exemption limited to specific form of taxation
94
Property of corporations and shareholders distinguished in contracts of exemption
95
Capital stock and surplus of corporations
96
Special assessments
97
CHAPTER III
99
107 Express restraint upon taxing power of State
100
Mr Madison on necessity of national control of com merce
101
National control of commerce the comprehensive limi tation
102
Gibbons v Ogden
103
Brown v Maryland
104
Original package rule
106
License tax on importer also void as regulation of com merce
107
Regulation of commerce during nonaction of Congress
108
Freedom of interstate commerce
109
Consent of Congress to State regulation
110
Duties on imports relate only to foreign imports
111
Importations from other States taxable in original pack ages
113
Tax must be without discrimination
114
Original packages in interstate commerce as to State police authority
116
What is an original package?
117
Theory of exemption of original packages from State laws
118
The definition of original package reaffirmed
119
Exemption only extends to importer
120
Form of tax is immaterial
121
130 Intent to export is insufficient to exempt from taxation
122
License tax on foreignexchange broker not tax on
128
unlawful
138
Introduction 769
140
Texas
143
Equality of taxation with other moneyed capital
160
CHAPTER V
164
THE FOURTEENTH AMENDMENT
165
Utah
171
Distinction however academic rather than practical
173
Ownership of property in State does not of itself constitute
180
Tax upon capital employed within State
185
ship
187
or products of other States is valid
192
CHAPTER VI
194
answer
200
Steam tugs cannot be taxed for privilege of navigating
201
Police control by State over vessels in harbor or in tran sit
202
Power of State to license oyster boats and fisheries
203
State may exact tolls for using rivers and harbors
204
Taxation of ferries and bridges
205
Gloucester Ferry Co v Pennsylvania
208
Taxation of interstate bridges
209
Taxation of tonnage
210
Property taxation and compensation for services distin guished from tonnage
213
Supreme Court on tonnage duties and wharfage charges
214
But wharfage and similar charges must be without dis crimination
215
Quarantine and pilotage charges
216
Taxation of land under harbors
217
CHAPTER VII
218
TAXATION OF INTERSTATE COMMERCE 224 Difficulty of defining line between Federal and State power
219
Osborne v Mobile
220
Osborne v Mobile overruled
221
License tax on agents of interstate railroads held invalid
224
Immaterial that license interfering with commerce pur ports to be for regulation and not for revenue
225
Decision of State court that license only applies to local business conclusive
227
It must clearly appear that intrastate business alone is taxed
228
License must not be condition for transacting interstate business
229
License or privilege tax not exceeding tax on property valid
230
Tax on interstate telegraph messages invalid
232
not regulation of commerce
235
24
238
Mileage apportionment in taxation of rolling stock
241
State tax on railway gross receipts
247
corporation
249
Tax not upon receipts as such but excise tax apportioned
255
Entire property may be considered in valuation of portion
258
Value of property outside State to be considered in valu
269
Rehearing of express company cases denied
275
CHAPTER IX
282
clusive
289
shares
295
Rules of Supreme Court as to discrimination
297
Definition of peddler
302
ital
303
Discrimination through failure to assess other moneyed
311
Licensing under police power
316
A California discrimination in valuation held discrimina
320
324 Occasion and immediate purpose of amendment
324
Visitorial power of State over national banks
326
Page
331
West Virginia
332
distinguished
338
Due process of law and the equal protection of
345
CHAPTER XI
351
Notice and hearing not required in cases of licenses
357
The taxability of ores and other output of Indian lands
359
is required
365
The equalization of assessments
373
Notice and hearing in inheritance taxes
375
Rights of adverse claimants in Kentucky tax forfeitures
380
sive
382
Jurisdiction of United States courts in enforcing collection
386
CHAPTER XII
392
a lawful public purpose
407
Purpose of taxation must not only be public but pertain
413
Assessments for drainage
425
Assessment for defraying preliminary expenses sustained
431
178
438
410 Supreme Court on assessments for streets and sidewalks
442
Improvement ordinance not invalidated by restricting work to resident citizens
444
Benefit districts for street improvements
445
If assessment is set aside reassessment may be made
446
Reassessment dependent on the local law
447
Notice and opportunity for hearing
448
Notice and hearing under legislative apportionment
449
Where court relief denied some hearing essential
451
Hearing not essential for party only contingently liable
452
Notice to parties liable to be assessed in street openings not required
453
Express finding of benefits not required
454
Enforcement of special assessments
455
Conclusiveness of State determination
456
Supreme Court in Norwood v Baker
457
Norwood v Baker in State courts and U S circuit courts
459
Wisconsin
460
Norwood v Baker limited to its special facts
462
Municipal bonds payable from assessments held valid not withstanding invalidity of assessment
466
Supreme Court in King v Portland
468
Assessment lawfully levied for benefits already accrued
471
Legislative power and special facts
472
Accidental or exceptional circumstances
474
Property incapable of benefit not lawfully assessable
476
Municipal bonds for local improvements
477
Jurisdiction of equity
478
CHAPTER XIV
480
State
481
Limitation of taxing power by jurisdiction not dependent on Fourteenth Amendment
482
The taxable jurisdiction of State over land
483
violative of due process of law
484
Jurisdiction of State for taxation over property in bonded warehouses
486
State may tax money and securities in its jurisdiction of nonresident owners
487
Property in hands of resident agents subject to taxing power
489
Jurisdiction for taxation of credits not dependent upon residence of agent or of debtors
491
Credits due foreign life insurance companies
492
Premiums due foreign insurance companies subject to local taxation
493
Nonresident stockholder not taxable in absence of statute
503
Due process of law in taxation of interstate properties
504
Due process of law in taxation of corporations
507
Deposits by foreign insurance companies taxable by the State
508
Jurisdiction in taxation over property of trustees receiv ers etc
509
The taxable situs of stock not transferred by pledge
510
Situs for taxation of deposits in litigation
511
Taxation of business and license taxation 512
512
License tax on emigrant agent sustained
514
472 Taxation and regulation under police power
515
Special excise taxes in the exercise of police power sus tained
516
Limitation of power to impose taxes on occupations
517
Jurisdiction over persons for taxation
518
Domicile distinguished from residence and citizenship
520
Motive in change of domicile immaterial
521
Due process of law and taxation at domicile
522
John D Rockefeller not domiciled in Ohio for taxation
523
Taxation of citizens at domicile on mortgages in other States
526
State may tax resident stockholders in foreign corporation upon value of stock
528
No immunity of State securities from taxation in other States
530
Domicile and location as situs for taxation in same State
531
Double taxation not presumed
532
Due process of law and double taxation
533
Double taxation from competing State authorities
535
Double taxation under the Federal government
537
Due process of law and inheritance taxation
538
Duplicate inheritance taxation
539
The Supreme Court on duplicate inheritance taxation
541
Due process of law in taxation requires legislative au thority
542
State construction of legislative authority conclusive
545
Constitutionality of statutes is for judicial not executive determination
547
CHAPTER XV
548
EQUAL PROTECTION OF THE LAWS 499 Immediate purpose of clause
549
Equality in taxation under Fourteenth Amendment
550
Equality and efficiency in taxation through diversity of methods
552
Equal protection of the laws does not require iron rule of equal taxation
554
The equal protection of the laws in corporate taxation
555
Foreign corporations and equal protection of the laws
557
Foreign interstate carriers and the equal protection of the laws
558
Specification of railroads is reasonable classification for taxation
560
Special methods of assessment of railroad property sus tained
561
Right of appeal not essential to equal protection of the laws
563
Exemption of producers in license taxation
564
Classification in taxation and in police legislation com pared
565
Difficulty of classification
566
Direct tax as defined by the Supreme Court
567
Inequality of burden does not establish invalidity of tax
568
Equality and uniformity in inheritance taxation
569
Equal protection of the laws in inheritance taxation
570
Page
571
The Supreme Court on inheritance taxation and equal pro tection of the laws
573
Classification by amount in license taxation
574
Propèrty taxation and inheritance taxation distinguished
575
Classification by exemption
576
Exemption for efficiency in taxation
578
Exemption of certain Michigan telephone companies valid
579
Conditions which warrant classification
580
Constitutional amendment held unconstitutional
581
Department Store Tax held unconstitutional
583
Taxation of employers of foreignborn persons held invalid
584
Discrimination between residents and nonresidents
585
Illegal discrimination in license taxation
586
Street railroads and equal protection of the laws
589
Discrimination in expenditure of public funds
591
Equal protection of the laws in tax procedure
593
Federal and State guaranties of equal taxation
595
535 Inequality in taxation through inequality of valuation
597
Inequality of valuation from error of judgment
599
Fraudulent valuation in assessments
601
Discrimination by undervaluation of other property
602
Habitual and intentional violation of assessors duty must be proved
603
Relief against discriminating assessments in State courts
605
Equality of valuation enforced in Federal courts
608
Judge Taft on dilemma of courts
610
Formal resolution not necessary for intentional discrim ination
612
Supreme Court condemns inequality of valuation
613
Illegality of unequal valuation reaffirmedJurisdiction of equity
615
Inequality of valuation as Federal question
617
Proof of discrimination by crossexamination of State Board of Equalization members
619
Systematic discrimination by undervaluation of other property illegal
620
The proof of unlawful discrimination
621
Full valuation enforced by creditors of counties and muni cipalities
622
CHAPTER XVII
625
Taxing power of Congress granted by Constitution
626
Purpose for which taxing power may be exercised
627
Appropriation of public money
630
Supreme Court on bounty legislation
632
Moral and equitable claims as debts
633
Conclusiveness of legislative determination as to what are debts
634
What are direct taxes?
637
The income tax amendment of 1913
639
The corporation excise tax of 1909 constitutional
640
Uniformity in Federal taxation
647
Tax upon exports
654
State instrumentalities and agencies exempt from Federal
660
Taxing power of Congress and police power of State
667
Congress may increase excise as well as property tax
674
Collection of taxes on property in possession of receiver
687
600 Judicial Remedies for illegal taxation
688
Two forums for Federal question in taxation
690
Amount of tax as affecting procedure
692
Value of the right involved as affecting jurisdiction of Federal court
694
Pleading Federal question in U S courts
695
Federal question and right of removal
696
Federal question on writ of error to State court
697
What is a Federal question
700
Party admitting correctness of his own tax cannot invoke Federal protection
702
A personal interest necessary for writ of error to State court
703
Jurisdiction over case and over Federal question distin guished
705
When is Federal question in taxation involved
706
Federal right must be set up in adversary proceeding
707
Injunction against taxation in Federal courts
708
Want of adequate remedy at law must be shown
709
Injunction often only proper remedy
710
Fraud as warranting injunction in taxation
712
Procedure in Income Tax Cases
713
Injunction only allowed on payment of taxes actually due
714
Injunction will not lie when assessment incomplete
716
State statutory remedies do not oust equitable jurisdiction of Federal courts
717
Jurisdiction and procedure in equity
719
Equity no jurisdiction to levy a tax
720
Habeas corpus as remedy for illegal taxation
721
Allowances of interest and penalties in tax procedure
722
Equitable relief barred by collusion
723
State can only be sued with its consent
724
Suit against State and against State officials distinguished
725
Where jurisdiction depends upon party it is party named in record
727
of Federal court
728
Objections to jurisdiction and defenses to merits
730
Effect of prior adjudication in State court
731
Judiciary concluded by decision of political department of government
732
Mandamus to issue tax
733
Duty of taxing officers in mandamus
734
Mandamus must be based upon statute authorizing tax
735
Local tax laws administered in Federal courts
736
Local law and general law distinguished
737
Suits by stockholders in right of corporation
738
Burden of proof in resisting taxation
739
Remedy against tax officials
740
Importance of speedy remedy in taxation
742
CHAPTER XIX
747
Federal taxes cannot be enjoined
748
Suit against collector to recover taxes illegally or errone neously assessed
749
Involuntary payment of taxes essential for recovery
750
Personal notice of fixed public session of revision boards
752
Judgment against collector carries interest and costs
754
Suits against the United States under the Tucker Act
755
Procedure under the Tucker Act
759
Where the judgment of the Court of Appeals not final
760
Limitations of actions
761
Only party in interest can bring suit
763
The Federal procedure summarized
764
Alabama
772
Arizona
775
Arkansas
778
California
781
Colorado
791
Connecticut
794
Delaware
796
Florida
800
Georgia
803
Idaho
806
Illinois
809
Indiana
813
Iowa
815
Kansas
818
Kentucky
821
Louisiana
826
Maine
830
Maryland
832
Massachusetts
835
Michigan
839
Minnesota
843
Mississippi
846
Missouri
850
Montana
855
Nebraska
859
Nevada
863
New Hampshire
866
New Jersey
869
New Mexico
872
New York
875
North Carolina
880
North Dakota
883
Ohio
887
Oklahoma
891
FEDERAL TAX LAWS
947
Income Tax Law of September 8 1916 as amended
953
Table of Cases
1043
Index
1081
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