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

Page
10
Osborn v United States
12
U S securities not taxable by States
13
Legal tender notes etc made taxable by Act of Congress
14
The exemption as dependent upon the Relation of the Obligations to the Government
15
Salaries of U S officials not taxable
16
State tax upon passengers in mail coaches invalid
17
Taxation of banks holding U S securities invalid
18
Corporate franchise tax distinguished from property tax
19
Taxable corporate franchise defined
20
State tax upon interstate passengers invalid
21
Limitations of exemption of U S lands
24
The title essential for State taxation
25
Taxability of mining claims
26
The taxability of ores and other output of Indian lands
27
Indian reservations not taxable
28
61 The Supreme Court determines for itself whether State
44
Missouri exemptions enforced against constitutional
50
legislation constitutes a contract
58
The later Virginia Coupon Cases
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
CHAPTER XVI
73
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
Page
86
Tax exemptions strictly construed
87
Lost by change of corporate business
88
Lost by repeal before incorporation or issue of stock
89
Exemption when applicable to lessee or assignee
91
100 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
Property in commercial transit
122
Coe v Errol
123
Products moved in interstate commerce may be given a taxable situs in State
124
Same rule in interstate as in foreign shipments
125
Termination of commercial transit
126
Inheritance tax on aliens not tax on exports
127
License tax on foreignexchange broker not tax on
128
ports
129
State tax on alien passengers is void
130
State inspection laws and interstate commerce
131
CHAPTER IV
133
Privileges and immunities of citizens
135
Discrimination against nonresidents an interference with commerce
136
Discriminating taxation condemned in State courts
137
Discrimination in taxation in favor of products of State unlawful
138
What constitutes discrimination?
140
Discrimination must relate to interstate commerce
141
The Supreme Court in Robbins v Shelby County Taxing District
142
The Supreme Court on Virginia court overruling previous
143
The Supreme Court in Brennan v Titusville
144
Taxation of commercial brokers
145
The Supreme Court on taxation of commercial brokers
147
The form of commercial agency immaterial
148
Only interstate commerce agencies exempt
149
Sale of goods in the State subject to taxing power of State
150
Discrimination must be more than incidental disadvantage
152
Definition of peddler
153
Peddlers and drummers
156
Licensing under police power
158
pose of act
160
When a license tax act void in part is void in toto
161
The separate delivery of portrait frames not taxable
162
CHAPTER V
164
Foreign corporation does business in State only through comity of State
166
Foreign insurance companies
167
Foreign corporations not admitted into State under United States treaty
168
Retaliatory legislation in condition for admission
169
Pembina Mining Company v Pennsylvania
170
Horn Silver Mining Company v New York
171
Right to discriminate against foreign corporations
172
Distinction however academic rather than practical
173
Impairment of obligation of a contract in exclusion of for eign corporation
174
Admission of foreign company held to involve a contract right
175
Holding United States bonds by foreign corporation does not exempt it from taxation on corporate franchises
176
Nor is foreign corporation engaged in importing business exempt from tax on corporate franchises
177
Discrimination in favor of State manufactures in foreign corporation tax
178
Payment of tax under threat of forfeiture of right to
189
The State may however tax the privilege of carrying
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
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
380
233
not regulation of commerce
235
Mileage apportionment in taxation of rolling stock
241
Valuation of property by capitalization of receipts
257
Application of unit rule to interstate railroads
263
Value of property outside State to be considered in valu
269
Rehearing of express company cases denied
275
Real estate in other States not deducted from value
289
Rules of Supreme Court as to discrimination
297
capital
303
No discrimination in deduction of debts of unincorporated
313
Formal resolution not necessary for intentional discrim
319
Enforcement of
325
324 Occasion and immediate purpose of amendment
328
distinguished
338
Substance and not form regarded in alleged violations
348
349 Provision for notice may be implied
349
payer
357
Plenary power of State in assessments and reassessments
369
Assessment by Boards of Railroad Commissioners
375
Rights of adverse claimants in Kentucky tax forfeitures
381
No want of due process of law when tax sale is subject
387
Public purpose essential in taxation
393
Erection of public sorghum mills not public purpose
404
Public purpose in eminent domain
410
Power of State to impose taxation upon municipalities
422
Assessment for defraying preliminary expenses sustained
431
Legislative power not unlimited
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
ments
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
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
Supreme Court on assessments for sewers
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
Credits held not localized for taxation
496
Power of State in taxing corporation bondholders through corporation
497
State cannot compel foreign railroad company to act as tax collector
498
State may make mortgages taxable interests in real estate
499
Foreignheld bonds case in part overruled
501
State may tax stock of nonresident holders in domestic corporations
502
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
License tax on emigrant agent sustained
514
Motive in change of domicile immaterial
521
State may tax resident stockholders in foreign corporation
528
Double taxation from competing State authorities
535
The Supreme Court on duplicate inheritance taxation
541
State construction of legislative authority conclusive
547
503 Classification for taxation
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
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
The Supreme Court on inheritance taxation and equal pro tection of the laws
573
Classification by amount in license taxation
574
Property 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
I
625
553 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
Constitutionality of the income tax act of 1913 sustained
641
Inheritance tax not direct tax
643
Direct taxation in economic sense and constitutional sense distinguished
644
The war revenue act of June 13 1898
645
Taxing power of Congress coextensive with territory of United States
646
Uniformity in Federal taxation
647
Uniformity in levy of duties
649
Levying duties under the war power
650
Uniformity clause as applied to territorial acquisitions
651
The insular decisions
652
Tax upon exports
654
Tax on foreign bills of lading is tax on exports
656
Porto Rican tariff of 1900 not tax on exports
657
Act conferring reciprocity powers on President sustained
658
Taxing power of Congress with reference to treaty power
659
State instrumentalities and agencies exempt from Federal
660
Exemption does not extend to the States assumption of business of liquor selling
663
State securities are not exempt from Federal inheritance taxes
664
Taxing power of Congress and State authority
665
Taxing power of Congress and police power of State
667
Diminution of salaries by taxation
669
Progressive taxation
670
Scope of Federal taxing power
671
Taxing power of Congress in relation to interstate com merce
672
Congress may increase excise as well as property tax
674
Taxation of property of nonresident aliens
675
Taxation of property of residents invested abroad
676
The taxing power of Congress over territories
677
Classification in territorial taxation of Indian Reservations
678
Taxation in District of Columbia
680
Power of Congress in enforcing collection of taxes
685
633 Collection of taxes on property in possession of receiver
687
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
Requirements of statute must be complied with
752
Judgment against collector carries interest and costs
754
Suits against the United States under the Tucker Act
755
Visitorial power of State over national banks
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
methods
769
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
October 3 1917
953
The Estate or Inheritance Tax Laws as amended
983

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