Ruling Case Law: As Developed and Established by the Decisions and Annotations Contained in Lawyers Reports Annotated, American Decisions, American Reports, American State Reports, American and English Annotated Cases, American Annotated Cases, English Ruling Cases, British Ruling Cases, United States Supreme Court Reports, and Other Series of Selected Cases, Volume 26

William Mark McKinney

Edward Thompson Company, 1920

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Índice

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Índice

Taxation Distinguished from Sale of Commodity	15

Taxation Distinguished from Regulation	17

Legislation Intended for Both Revenue and Regulation	18

Tax Distinguished from Inspection	20

Tax Distinguished from Fine or Forfeiture	22

Taxation Distinguished from Eminent Domain 9 Taxation Distinguished from Compulsory Improvement of Property	23

Requirement of Labor as	24

Tax as Debt	25

Transfers in Contemplation of Death 196 Transfers for Valuable Consideration	225

Exemption of Charitable Bequests	226

Exemption of Small Estates and Small Bequests PROCEDURE 199 Source from Which Tax Is Payable	228

Deduction of Debts Funeral Expenses and Expenses of Administration	229

Excises 209 Excise Defined	236

Limitations upon Subject of Excise 211 Limitations upon Rate of Excise	237

Construction of Occupation Taxes	239

Stamp Taxes	240

Power of Taxation Inherent in Sovereignty	26

Power of Taxation as Legislative	27

Judicial Power over Taxation	29

Delegation of Power of Taxation Generally	30

Delegation of Power to Local Boards	31

Power to Tax as Power to Destroy	33

Taxes Classified 18 Different Classes of Taxes Defined	34

Distinction between Property Taxes and Excises	35

Distinction between Direct Taxes and Duties and Excises 21 Distinction between Specific Taxes and Ad Valorem Taxes	37

Taxes on Property Classified 23 General Taxes Assessed without Regard to Benefit	38

Special Assessments Based on Actual Benefit	40

Excises Classified III Purposes for Which Taxes May Be Leviod PUBLIC USE 26 Taxes as Leviable Only for Public	41

Constitutional Basis of Principle	43

Application of Principle to All Public Expenditures	44

What Constitutes Public	46

Consideration of Ultimate Effect of Expenditure	47

Comparison with Other Governmental Powers PARTICULAR UNDERTAKINGS AND IMPROVEMENTS 32 Public Buildings Schools and Public In...	48

Private Charitable or Educational Institutions	50

Relief of the Poor Generally	52

Relief of Victims of Public Calamity	53

Public Highways Rivers Harbors and Canals	54

Aid to Railroads 3 Works of Internal Improvement	55

Dealing in Necessities and Conveniences of Life	56

Engaging in Private Business Merely for Profit	58

Aid to Manufacturing or Other Commercial Enterprises	59

Promotion of Agriculture	60

Public Entertainment and Inspiration	62

UNNECESSARY EXPENDITURE OF PUBLIC MONEY 44 Gratuities Statutes Unnecessarily Increasing Cost of Public Works	63

Payment of Moral Obligations	64

Extension of Liability of Public	66

Bounties and Pensions for Military Service	68

Pensions and Other Unstipulated Rewards to Civil Employees	69

Indemnification of Public Officers	70

Special Constitutional Provisions	71

USE OF DISTRICT TAXED 51 In General	72

Coincidence of Use with District Taxed	74

Taxing Power of United States 53 Purposes for Which United States May Levy Taxes	75

Limitation on Federal Taxing Power 55 Revenue Bills	77

Direct Taxes 57 Duties Imposts and Excises 58 Requirement of Uniformity Generally	80

Territory to Which Requirement Applicable	81

Duties on Exports	82

Taxation of Instrumentalities of State	84

Taxing Power of States 63 In General	86

Duties on Imports and Exports	87

Duties on Tonnage 66 Impairment of Obligation of Contracts	90

Discrimination against Citizens of Other States	92

Discrimination against Foreign Corporations	93

Treaty Limitations on Taxing Powers 70 Effect of Full Faith and Credit Clause of Constitution	94

Taxation of Instrumentalities of United States IN GENERAL 71 General Rules as to Impropriety of State Taxation	95

Taxation of Property of United States Generally	96

Public Lands	98

Property of Indians	99

Private Property on Reservation or in Government Warehouse 76 United States Notes and Bonds Generally	100

Excise and Franchise Taxes	102

Taxation of Officers of United States	103

Taxation of Patents and Copyrights	104

Private Corporations Having Charter or Franchise from United States	105

Taxation of Other Agencies of United States	106

Imposition of Burdens on Federal Taxing Power	107

Priority of Federal to State Taxes on Same Subject Matter	108

NATIONAL BANKS 84 In General 85 Taxation of Property and Franchise	109

Taxation of Capital	111

Taxation of Shares	112

Meaning of Term Moneyed Capital	113

What Constitutes Business of Banking	114

Discrimination against National Banks	115

Unequal Valuation of National Bank Sbares	117

Situs of Stock for Purpose of Taxation	118

Retroactive Taxation of Stock 94 Taxation of Deposits and Bank Notes	119

Taxation of Interstate Commerce 95 In General	120

Excises on Privilege of Engaging in Interstate Commerce Generally	121

Peddlers Commercial Travelers and Agents	122

Branch Stores and Offices of Manufacturers Located in Another State 99 Excise on Franchise of Domestic Corporation Engaged in Interstate Comme...	123

Tax on Foreign Corporations Engaged in Interstate Commerce	124

Tax on Foreign Corporations Engaged in Both Interstate and Local Com	125

Taxation of Receipts Derived from Interstate Commerce	127

Taxation of Capital Stock of Corporations Engaged in Interstate Commerce	129

Taxation of Property Used in Interstate Commerce 105 Property in Transit Effect of Temporary Detention	130

Methods of Taxing Property Used in Interstate Commerce	131

Discrimination against Products of Another State 108 Charges on Interstate Commerce Which Are Not Taxes	132

Subjects of Taxation Generally 109 Direct Property	134

Tax as Personal Charge against Property Owner	135

What Constitutes Property for Purposes of Taxation	136

Intangible Property	137

Credits and Contractual Rights	138

Franchises Licenses and Privileges 115 Poll or Capitation Taxes	140

Taxes on Income 116 Nature and Classification of Income Taxes	141

Constitutionality of Income Taxes	142

Situs of Income for Taxation	144

Income Taxes under Federal Constitution	145

Income Defined	147

Profits from Sale of Capital Assets	148

What Constitutes Net Income Deductions	149

Taxation of Salaries of Public Officers Ministers and College Professors	151

Exemptions and Graded Taxes	152

Double Taxation under Income Tax Laws	153

Filing of Returns by Taxpayers Deduction of Taxes Paid at Source	154

When Liability to Taxation Arises	155

Taxation of Corporations IN GENERAL 128 Elements of Taxable Value in Corporations 129 Taxation of Different Elements Representing Same Basic	157

Tax on FRANCHISE 130 In General	159

What Constitutes Taxable Corporate Franchises	160

Power to Tax Franchise of Domestic Corporation	161

Structures of Public Service Corporations in Public Ways	162

Power to Tax Franchise of Foreign Corporation 134 What Constitutes Doing Business within State	163

Taxation of Corporation in Hands of Receiver	164

Different kinds of Corporate Franchise Tax 136 Organization	165

Tax on Franchise as Property Tax or Excise	166

Property Tax on Corporate Franchise	167

Valuation of Franchise for Purposes of Taxation	168

Equality and Uniformity in Franchise	169

TAX ON CAPITAL 141 Corporations Taxable on Capital Stock 142 Distinction between Property Tax on Capital Stock and Excise OB Franchise	170

What Constitutes Capital Stock for Purposes of Taxation	172

Elements to Be Included in Valuing Capital Stock	173

Determination of Value of Capital Stock 146 Indebtedness as Capital	174

Income as Measure of Value of Capital 148 Deductions from Total Value of Capital Stock	175

Capital Stock Employed within State	177

Tax on PROPERTY INCOME OR STOCK 150 Taxation of Property Generally	178

Situs of Property of Corporations	179

Domicil of Corporation within State	180

Income as Subject of	181

Dividends and Undistributed Surplus	183

Shares in Hands of Individual Stockholders	184

Corporation Required to Pay Tax Assessed against Shareholders PARTICULAR CLASSES OF CORPORATIONS 157 Banking Corporations	185

Insurance Companies	187

Railroad Companies Generally	188

Origin and Development of Inheritance Tax 166 Different Forms of Inheritance	195

Excise as Distinguished from Property	196

Power of State to Levy Inheritance	198

Inheritance as Taxable Privilege 170 Uniformity and Equality in Operation	199

Special Requirements of Equality and Uniformity	201

Inclusion of Property Not Subject to Taxation	202

Power to Tax Transfers Other than by Will or Intestate Succession	203

Discrimination against Alien Beneficiaries	204

Illegitimate and Adopted Children	205

Discrimination against Citizens of other States 176 Retroactive Effect of Inheritance Tax	206

Right to Notice and Hearing	207

Property Subject to Inheritance	208

TERRITORIAL JURISDICTION 178 Situs of Property for Purposes of Inheritance	209

Personal Property Taxable at Domicil of Owner	210

Real Estate of Resident Decedent Situated in Another State 181 Real Estate of Deceased NonresidentMortgage	211

Personal Property of Deceased Nonresident	212

Securities Kept within State	213

Debts Owed by Residents	215

Stock in Corporations	216

Double and Multiple Taxation 187 Reciprocal Exemptions	217

Marshaling Assets to Pay Legacies and Debts	218

PARTICULAR FORMS OF TRANSFER 189 Powers of Appointment	219

Joint Tenancy Community Property	220

191 Dower Curtesy and Widows Allowance	221

Insurance Policies	222

Transfers Taking Effect in Possession after Death of Grantor	223

When Such Transfers Are Taxable	224

Equality and Uniformity Double Taxation NECESSITY FOR EQUALITY AND UNIFORMITY 214 In General 215 Constitutional Provisions	241

Requirement of Uniformity within Same Class	243

Application of Requirement of Uniformity	244

Necessity for Identity of Procedure for Assessment and Collection	245

Discrimination in Application of	246

Uniformity in Municipal Taxation	247

Examples of Proper Classification	249

EXEMPTIONS AS VIOLATING REQUIREMENT OF EQUALITY AND UNIFORMITY 223 Exemptions Prohibited by Requirement of Uniformity	252

Exemptions Consistent with Uniformity	253

Exemptions Granted to Avoid Double Taxation 1	254

EXCISES AS AFFECTED BY REQUIREMENT OF EQUALITY AND UNIFORMITY 226 Application of Requirement of Uniformity to Excises	255

Arbitrary Discrimination in Levy of Excises	257

Examples of Legitimate Classification	258

Examples of Arbitrary Discrimination	260

Grading of Excises	261

DOUBLE TAXATION 231 What Constitutes Double Taxation	263

Constitutionality of Double Taxation 233 Instances of Valid Double Taxation by Same State 1	265

Situs of Property for Taxation IN GENERAL 234 Power to Tax as Limited by Jurisdiction of State	267

Date as of Which Situs Is Determined	268

Real Estate Taxed Only where Situated	269

What Constitutes Real Estate for Purposes of Taxation 238 Real Estate of Railroad and Other Public Service Companies	270

Unit System 240 Water Power PERSONAL PROPERTY	271

Personal Property Taxed at Domicil of Owner	273

What Constitutes Domicil for Purposes of Taxation	274

Change of Domicil	275

Power to Tax Tangible Personal Property of Nonresident	276

Power to Tax Tangible Personal Property Situated in Anotbor Stadte 246 Rolling Stock of Railroads	279

Ships and Vessels	281

INTANGIBLE PROPERTY 248 Situs Generally	282

Situs as Affected by Place Where Securities Are Kopt	283

Business Situs of Choses in Action	284

Limitations on Principle of Business Situs	286

Situs of Bonds Notes and Other Debts	287

Mortgages and Mortgage Debts	288

Shares of Stock in Corporations	289

Situs of Bank Deposits	291

Situs of Franchises MISCELLANEOUS	292

Situs of Partnersbip Property 258 Personal Property of Deceased Persons	293

Personal Property Held by Trustees Guardians and Rovira	294

Jurisdiction to Levy Excises	295

Exemptions IN GENERAL 261 Exemption Defined	296

Power to Grant Exemptions	297

Effect upon Exemption of Sale While Tax Is Unpaid	299

Exemption as Constituting Contract	300

Consideration for a Contract of Exemption	301

Exemption Must Be Granted by Express Words	302

Exemption Not Necessarily Contract	304

Unconstitutional Exemption Not a Contract	305

Reserved Power to Alter Amend or Repeal	306

Assignability of Exemptions 271 Effect of Consolidation of Corporations	308

Legislative Consent to Assignment of Exemption	310

Denial of Exemption as Presenting Federal Question	311

CONSTRUCTION OF EXEMPTION LAWS 274 Rule of Strict Construction	313

Effect of Contemporaneous Construction	314

Kinds of Taxes to Which Exemption Extends	315

PERSONS AND PROPERTY EXEMPT	316

What Constitutes Benevolent or Charitable Institution	317

Hospitals	318

Fraternal Orders	319

Educational Institutions	321

What Property of Educational Institutions Is Exempt	322

Property of Churches and Other Religious Institutions	323

Cemeteries	325

Property of Exempt Institution Not Used for Purpose of Institution 286 Personal Exemptions 287 Property Used in Manufacturing Industry	328

Manufacturing Corporations	330

Taxation by State or Municipality of Its Own Property 290 Property of State	331

Property of Municipal Corporations	333

State and Municipal Bonds	334

Property of Public Service Corporations	335

Farm Lands within Municipal Limits	336

Increase in Amount or Value of Stock or Property	337

To What Elements Exemption Extends	338

Assessment DUE PROCESS OF LAW 297 Necessity of Formal and Regular Assessment	340

Right to Take Advantage of Irregularities in Assessment	341

Necessity of Valuation	342

Requiring Taxpayer to File List of His Property	343

Obligation to List Property and Pay Taxes of Another	344

Notice and Hearing 303 What Constitutes Sufficient Notice	345

Kinds of Tax to Which Right to Hearing Extends	347

Tribunal before Which Hearing May Be	348

Steps in Assessment at Which Hearing Is Necessary	349

Retroactive Assessments	350

Assessment of Omitted Property	351

Curative Statutes	352

Reassessment of Tax Irregularly Assessed	353

PROCEDURE IN ASSESSMENT 311 Action of Assessors	354

Mandatory and Directory Requirements	355

Dispensing with Requirements of Law in Emergency	356

Description of Property Assessed	357

Assessment to Owner of Record	358

Separate Interests in Single Piece of Property	360

Assessment of Mineral Rights	362

Property of Deceased Persons	363

Estoppel to Levy	364

Real Estate Generally	365

Personal Property Generally	366

Net Income as Evidence of Capital Value	367

Disproportionate Valuation	368

Deduction of Debts Owed by Taxpayer XVII Payment and Collection of Taxes COLLECTORS 327 Appointment Status and Powers Generally	369

Remedy of Municipality against Defaulting Collector	370

Collectors Bond	371

Estoppel to Deny Liability for Taxes Actually Collected	372

Unavoidable Losses	373

Deficits in Successive Years	374

Remedies of Collector or His Sureties Who Have Been Obliged to Mako up Deficit	375

Compensation of Collectors PAYMENT AND TENDER 335 Payment of Taxes	376

Effect of Payment Compromise	377

Set Off Debts against Taxes	378

Tender	379

Personal Action against Taxpayer	380

Distress and Arrest	383

Forfeiture of Civil Rights	384

PENALTIES INTEREST AND Cosmo 1 342 Penalties	385

Interest 344 Costs	386

MISCELLANEOUS MATTERS 345 Retroactive Provisions Respecting Collection of Taxos 346 Effect of Delay in Collection	387

Lien for Taxes on Personal Property	389

Collection from Insolvents and Bankrupts	390

Forfeiture of Land for Nonpayment of Taxes	391

Collection of Excises	392

Sale of Land for Nonpayment of Taxes IN GENERAL 351 Power to Sell 352 Different Methods of Effecting Sale	393

Steps Essential to Valid Sale 354 Requirement of Strict Compliance with	394

Conduct of Sale Generally Collusive Bidding	396

Defects and Irregularities in Sale	397

Amount of Land or Interest Therein Sold	398

Sale of Exempt Property	399

Effect of Payment Tender or Attempted Payment	400

Tax Title as New and Paramount Title	401

Priority as between Liens for Different Taxes	404

Right of Purchaser to Take Possession 369 Curing Defective Tax Titles	405

NOTICE OF SALE 364 Necessity and Sufficiency Generally 965 Contents of Notice 366 Designation of Person Assessed 367 Personal Notice 368 N...	406

Time and Place of Publication	411

WHO MAY PURCHASE 370 Purchase by Person under Obligation to Pay	412

When Person Having Interest in Land May Purchase	414

Purchase by Person Standing in Relation of Trust to Owner	415

Purchase by Person in Possession	416

Purchase by Officer Conducting Sale 375 Purchase by State or Municipality	417

Tax DEED 376 In General	418

Form Execution and Recording	419

Description of Land and Designation of Grantee	420

Supplementary Deed to Correct Error in Original	421

Recitals in Tax Deed Effect Generally	422

Validity of Statutes Making Tax Deeds Evidence of Faots Recited 382 Effect of Statutes Making Recitals Prima Facie Evidence	424

Presumption of Validity in Case of Ancient Tax Deed	426

In General	427

How Redemption Is Effected	428

Redemption by Minor	429

Redemption by Person Other than Owner of	430

Notice of Expiration of Time for Redemption	431

On Whom Notice Must Be Served	433

Change in Law Affecting Right of Redemption	434

Direitos de autor

Palavras e frases frequentes

Passagens conhecidas

Página 43 - To lay with one hand the power of the government on the property of the citizen, and with the other to bestow it upon favored individuals to aid private enterprises and build up private fortunes, is none the less a robbery because it is done under the forms of law and is called taxation.

Aparece em 286 livros desde 1861-2007

Página 95 - If the states may tax one instrument employed by the government in the execution of its powers, they may tax any and every other instrument. They may tax the mail; they may tax the mint; they may tax patent rights; they may tax the papers of the custom-house; they may tax judicial process; they may tax all the means employed by the government, to an excess which would defeat all the ends of government. This was not intended by the American people. They did not design to make their government dependent...

Aparece em 266 livros desde 1819-2008

Página 482 - That any telegraph company now organized, or which may hereafter be organized under the laws of any State in this Union, shall have the right to construct, maintain, and operate lines of telegraph through and over any portion of the public domain of the United States...

Aparece em 213 livros desde 1861-1992

Página 686 - That the constitution and all laws of the United States which are not locally inapplicable, shall have the s*ame force and effect within the said territory of Nebraska as elsewhere within the United States...

Aparece em 670 livros desde 1821-2007

Página 243 - It is apparent that the mere fact of classification is not sufficient to relieve a statute from the reach of the equality clause of the Fourteenth Amendment, and that in all cases it must appear not only that a classification has been made, but also that it is one based upon some reasonable ground — some difference which bears a just and proper relation to the attempted classification — and is not a mere arbitrary selection.

Aparece em 211 livros desde 1880-2004

Página 669 - The people of the United States, as sovereign owners of the National Territories, have supreme power over them and their inhabitants. In the exercise of this sovereign dominion, they are represented by the government of the United States, to whom all the powers of government over that subject have been delegated, subject only to such restrictions as are expressed in the Constitution, or are necessarily implied in its terms...

Aparece em 93 livros desde 1870-2001

Página 132 - ... imposed on the corporation on account of its property within a State, and may take the form of a tax for the privilege of exercising its franchises within the State, if the ascertainment of the amount is made dependent in fact on the value of its property situated within the State...

Aparece em 55 livros desde 1861-1988

Página 684 - That the Legislative power of the Territory shall extend to all rightful subjects of legislation not inconsistent with the Constitution and laws of the United States.

Aparece em 315 livros desde 1813-2007

Página 664 - The constitution confers absolutely on the government of the union the powers of making war, and of making treaties ; consequently, that government possesses the power of acquiring territory, either by conquest or by treaty.

Aparece em 324 livros desde 1828-2007

Página 540 - It has been settled by this court that the State may authorize one of its municipal corporations to establish by an inviolable contract the rates to be charged by a public service corporation (or natural person) for a definite term, not grossly unreasonable in point of time, and that the effect of such a contract is to suspend, during the life of the contract, the governmental power of fixing and regulating the rates. Detroit v. Detroit Citizens

Aparece em 76 livros desde 1861-1997

Informação bibliográfica

Título	Ruling Case Law: As Developed and Established by the Decisions and Annotations Contained in Lawyers Reports Annotated, American Decisions, American Reports, American State Reports, American and English Annotated Cases, American Annotated Cases, English Ruling Cases, British Ruling ..., Volume 26 Ruling Case Law: As Developed and Established by the Decisions and Annotations Contained in Lawyers Reports Annotated, American Decisions, American Reports, American State Reports, American and English Annotated Cases, American Annotated Cases, English Ruling Cases, British Ruling Cases, United States Supreme Court Reports, and Other Series of Selected Cases, William Mark McKinney
Editor	William Mark McKinney
Editora	Edward Thompson Company, 1920
Original de	Universidade de Harvard
Digitalizado	1 Fev 2008

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