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

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

Contents

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 p 44
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 by law 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
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
79
Retrospective legislation and vested rights
80
Justice Miller on legislative contracts 81 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Tax exemption repealed under general power reserved to amend or repeal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 102 Brown v Maryland
101
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
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
Intent 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 on foreign exchange broker not tax on exports
131
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
VALUATION OF INTERSTATE PROPERTIES FOR TAXATION p
264
nation
275
CHAPTER IX
296
Difference in valuation between different classes of personalty not discriminative against national banks 298 Taxation of real estate of national banks ...
297
Amendment of 1868
311
CHAPTER X
346
Slaughter House Cases 304 Privileges and immunities of citizens of United States
351
Construction of amendment
352
Amendment applies only to State action
354
Protection not limited to citizens
355
Corporations are persons under Fourteenth Amendment
356
Any person and any person within the jurisdiction distin
357
Application of amendment to State taxation
358
Power of State to impose taxation upon municipalities
359
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 laws distinguished
366
Fourteenth Amendment in State courts
367
Fourteenth Amendment in condemnation for public purposes
370
CHAPTER XI
372
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
Supreme Court in Norwood v Baker
458
Norwood v Baker in State courts and U S Circuit Courts 385 Norwood v Baker limited to its special facts
482
Municipal bonds payable from assessments held valid notwith 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
CHAPTER XV
558
CHAPTER XVI
608
CHAPTER XVII
634
Taxation of property of nonresident aliens 514 Taxation of property of residents invested abroad 515 The taxing power of Congress over Territories ...
635
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
CHAPTER XVIII
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
APPENDIX
743
CONSTITUTION OF THE UNITED STATES p
745
STATE CONSTITUTIONS ON TAXATION p
760
Quarantine and pilotage charges
843

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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 776 - The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property...
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 583 - The fourteenth amendment to the Constitution of the United States does not prohibit legislation which is limited either In the objects to which it is directed, or by the territory within which it Is to operate. It merely requires that all persons subjected to such legislation shall be treated alike, under like circumstances and conditions, both In the privileges conferred and In the liabilities imposed.
Page 767 - 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 747 - SEC. 4. 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 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 407 - Implied reservations of individual rights, without which the social compact could not exist, and which are respected by all governments entitled to the name. No court, for instance, would hesitate to declare void a statute which enacted that A. and B. who were husband and wife to each other should be so no longer, but that A. should thereafter be the husband of C., and B. the wife of D. Or which should enact that the homestead now owned by A. should no longer be his, but should henceforth be the...
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 763 - All property shall be taxed according to its value, that value to be ascertained in such manner as the Legislature shall direct, so that taxes shall be equal and uniform throughout the State. No one species of property from which a tax may be collected, shall be taxed higher than any other species of property of the same value.

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