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

Frederick Newton Judson

F. H. Thomas Law Book Company, 1903 - 868 pages

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Table of Contents

Index

LIMITATIONS UPON STATE TAXATION GROWING OUT OF THE RELATIONS OF THE STATE AND FEDERAL GOVERNMENTS	1

Constitution in relation to State and Federal power of taxation	2

Concurrent powers of internal taxation	5

Judicial construction of Federal taxing power	6

Restraints upon State taxation developed by judicial construction	7

Importance of decision in McCulloch v Maryland 7 Opinion in McCulloch v Maryland 8 Osborn v United States	8

Brown v Maryland	9

U S securities not taxable by States	10

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 in State courts	230

Maine v Grand Trunk R R	231

Tax on gross earnings apportioned by mileage valid as excise	232

Legal tender notes 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

U S taxable	34

Letters patent and copyrights	36

Legislative grants held to be contracts	39

Grant of exemption held contract	40

Contracts of exemption not implied 42 Validity of tax exemption contracts established 43 Application to consolidated corporation 44 Ohio bank tax ...	43

Change in remedy not impairment of contract	52

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 62 When concluded by decision of State court 63 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 80 Justice Miller on legislative contracts	80

Tax exemption not implied from license	81

Bounties and privileges	82

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 89 Lost by repeal before incorporation or issue of stock	88

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 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	101

Brown v Maryland	102

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 authority	114

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 ข 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 not 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

CHAPTER IV	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	146

Interstate commerce cannot be taxed at	149

Supreme Court in Brennan v Titusville	150

Taxation of commercial brokers	152

REGULATION OF COMMERCE CONTINUED p	171

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

Wharfage charges may be graduated by tonnage	202

But wharfage and similar charges must be without discrimi	219

ΤΑΧΑΤΙΟΝ OF INTERSTATE COMMERCE p	222

Principle reaffirmed	233

Immaterial 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

Supreme Court on U S statute authorizing State taxation of national banks	266

Method of State taxation allowed by U S statute is exclusive	267

State franchise tax not enforceable against national banks	268

State may require bank to pay tax for shareholders	269

Place of taxation	270

Manner of assessment	271

Real estate in other States not deducted from value of shares	272

Territories have same taxing power as States over national banks	273

No deduction on account of holding United States securities 275 Discrimination through taxation of State banks on capital or property	274

Other moneyed capital is other taxable moneyed capital	276

TAXATION OF NATIONAL BANKS p	296

Difference in valuation between different classes of personalty not discriminative against national banks	297

Taxation of real estate of national banks	298

Double taxation of national banks	299

Enforcement of	300

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 taxes	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

Visitorial power of State over national banks	344

THE FOURTEENTH AMENDMENT p	346

Power of State to impose taxation upon municipalities	359

Power of State limited by its jurisdiction	360

Assessments for drainage	361

Assessments for irrigation	362

Public improvements in municipalities	363

Difficulty of determining special benefits	364

Apportionment of cost of municipal public improvements	365

Due process of law and the equal protection of the laws distinguished	366

Fourteenth Amendment in State courts	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

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

CHAPTER XII	404

Due process of law in taxation requires legislative authority	431

CHAPTER XIII	432

ments	456

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

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

Where jurisdiction depends upon party it is party named in record	540

Collection of taxes on property in possession of receiver of Federal court	541

Jurisdiction and defenses to merits	542

Jurisdiction concluded by decision of political department	543

government	552

Amendment of 1868	558

EQUAL PROTECTION OF LAWS IN THE VALUATION OF PROPERTY p	608

Fourteenth Amendment	629

CHAPTER XVII	634

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

nation	680

THE ENFORCEMENT OF FEDERAL LIMITATIONS UPON THE TAXING POWER p	691

Burden of proof in resisting taxation 551 Federal tax cannot be enjoined 552 Remedy against tax officials 553 Importance of speedy remedy in taxat...	692

Federal courts	712

State can only be sued with its consent 539 Suit against State and State officials distinguished	719

APPENDIX	743

CONSTITUTION OF THE UNITED STATES p	745

STATE CONSTITUTIONS ON TAXATION p	760

Quarantine and pilotage charges	843

Other editions - View all

A Treatise on the Power of Taxation, State and Federal, in the United States
Frederick Newton Judson
Full view - 1917

A Treatise on the Power of Taxation, State and Federal, in the United States
Frederick Newton Judson
Full view - 1903

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Common terms and phrases

Act of Congress amount applied authority bonds capital stock Chief Justice Circuit Court citizens claimed Constitution contract County court held decision declared deduction determine discrimination dissenting domicil due process duties enforced equal protection erty exempt from taxation exercise exports Federal question foreign corporation Fourteenth Amendment franchise grant imports imposed inheritance tax interstate commerce invalid judgment judicial jurisdiction land legislative legislature license tax limited Louisiana manufactured Maryland ment Missouri moneyed capital municipal National Bank non-resident Ohio opinion original packages Orleans owner Pennsylvania personal property plaintiff in error power of Congress power of taxation principle privilege process of law prohibition public purpose railroad real estate resident rule securities selling shares Shelby County situs special assessments statute supra Supreme Court sustained taxable taxing power Tennessee tion Titusville uniform United States Circuit valid valuation violation void Wall York

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...‎

Appears in 633 books from 1776-2007

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...‎

Appears in 354 books from 1798-2007

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...‎

Appears in 684 books from 1776-2007

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.‎

Appears in 492 books from 1819-2007

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.‎

Appears in 448 books from 1803-2007

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.‎

Appears in 531 books from 1847-2003

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.‎

Appears in 379 books from 1847-2006

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.‎

Appears in 225 books from 1814-2008

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.‎

Appears in 180 books from 1819-2008

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.‎

Appears in 126 books from 1821-2005

Bibliographic information

Title	A Treatise on the Power of Taxation, State and Federal, in the United States A Treatise on the Power of Taxation, State and Federal, in the United States, Frederick Newton Judson
Author	Frederick Newton Judson
Publisher	F. H. Thomas Law Book Company, 1903
Length	868 pages

Export Citation	BiBTeX EndNote RefMan

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