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

From inside the book

Contents

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
20
Lands and other property of U S not taxable by States
21
Limitations of exemption of U S lands
22
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
CHAPTER II
43
CONTRACTS OF EXEMPTION FROM TAXATION p
44
Grant of exemption held contract
45
Contracts of exemption not implied
46
Validity of tax exemption contracts established
47
Application to consolidated corporation 44 Ohio bank tax cases
48
Missouri exemptions enforced against constitutional repeal
49
Opinion in Missouri cases
51
Dissent in Missouri cases
52
Northwestern University and other cases 49 Bank notes and coupons made receivable for taxes 50 Tennessee constitutional amendment held void
54
Mississippi notes in aid of Confederacy held void 52 Change in remedy not impairment of contract 53 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 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
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
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
104
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
134
CHAPTER IV
136
Taxation of commercial travelers from other States invalid
138
Supreme Court in Robbins v Shelby County Taxing District
139
Interstate commerce cannot be taxed at
140
Doctrine of Robbins v Shelby County Taxing District re affirmed
141
Supreme Court in Brennan v Titusville
142
Taxation of commercial brokers
143
REGULATION OF COMMERCE CONTINUED p
171
Tax upon capital employed within State
172
Discrimination in favor of State manufactures in foreign corpora tion
184
Doing business in State 175 What is not doing business in State
186
CHAPTER VI
197
CHAPTER VII
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
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
Principle reaffirmed
233
Right of property taxation conceded
238
Entire property may be considered in valuation of portion within
247
Immaterial whether corporation is domestic or foreign 235 Tax not upon receipts as such but excise tax apportioned
261
State tax on net receipts 237 Valuation of property by capitalization of receipts
263
Value of property in use may be considered in valuation 249 Unit and mileage rule as applied to taxation of telegraph com panies 250 Value of prop...
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
xvi
295
CHAPTER IX
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 cedure
338
Limitation and curative statutes
339
Visitorial power of State over national banks
344
+ CHAPTER X
346
Power of State to impose taxation upon municipalities
359
Power of State limited by its jurisdiction
360
Assessments for drainagė
361
Assessments for irrigation
362
Public improvements in municipalities
363
Difficulty of determining special benefits
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
Supreme Court on assessments for municipal improvements
370
Supreme Court on assessments for sewers
371
DUE PROCESS OF LAW IN TAX PROCEDURE p
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 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
DUE PROCESS OF LAW AND THE PUBLIC PURPOSE OF TAXA TION p
404
Due process of law in taxation requires legislative authority
431
CHAPTER XIII
432
ments
456
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
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
Amendment of 1868
558
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
Fourteenth Amendment
594
AntiDepartment Store Tax held 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
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
government
683
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
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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