 | United States. Congress. House. Committee on Ways and Means - 1920 - 66 Seiten
...Loan & Trust Co. (158 US 601). under the act of August 27, 1894 (ch. 349, sec. 27, 28 Stat. 509, 553), it was held that taxes upon rents and profits of real...the States according to population, as required by Aricle I, section 2, clause 3, and section 9, clause 4. of the original Constitution. Afterwards, and... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1920 - 710 Seiten
...under the Act of August 27, 1894, c. 349, § 27, 28 Stat. 509, 553, it was held that taxes upon :.-ents and profits of real estate and upon returns from investments...by reason of ownership; and that Congress could not in .pose such taxes without apportioning them among the States according to population, as required... | |
 | United States. Supreme Court - 1921 - 628 Seiten
...Sup. Ct. 912, 39 L. Ed. 1108, under the Act of August 27, 1894 (28 Stat. 509, 553, c. 349, § 27), It was held that taxes upon rents and profits of real...according to population, as required by article 1, | 2, cl. 3, and section 9, cl. 4, of the original Constitution. [3] Afterwards, and evidently in recognition... | |
 | 1921 - 500 Seiten
...In Eisner v. Macomber, supra—Mr. Justice Pitney, speaking of the Pollock case, said on page 205: "It was held that taxes upon rents and profits of...states according to population, as required by article I, section 2, clause 3, and section 9, clause 4, of the original constitution." The sixteenth amendment... | |
 | Thomas Sewall Adams - 1921 - 296 Seiten
...taxes. \ But Mr. Justice Pitney in the Stock Dividend Case assuTnes that the Pollock Case applies to "taxes upon rents and profits of real estate and upon returns from investments of personal property." m And Mr. Justice Peckham in Nicol v. Ames,1** in holding a tax on sales at exchanges to be indirect... | |
 | 1922 - 958 Seiten
...Sup. Ct. 192, 64 L. Ed. 528, 9 A, LR 1570, in referring to the Pollock Case, says: In income tax cases "it was held that taxes upon rents and profits of...such income arose, imposed by reason of ownership." In the Opinion of the Justices, 220 Mass. 613, 108 NE 570, it is held that: "A tax upon the income... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 Seiten
...Sup. Ct. 912, 39 L. ed. 1108, under the Act of August 27, 1894 (28 Stat. 509, 553, c. 349, § 27), it was held that taxes upon rents and profits of real...the states according to population, as required by art. 1, § 2, cl. 3, and § 9, cl. 4, of the original Constitution. Afterwards, and evidently in recognition... | |
 | United States. Supreme Court - 1920 - 996 Seiten
...15 Sup. Ct. Rep. 912, under the Act of August, 27, 1894 (chap. 349, § 27, 28 Stat. at L. 509, 553), it was held that taxes upon rents and profits of real...the states according to population, as required by art. 1, § 2, cl. 3, and § 9, cl. 4, of the original Constitution. Afterwards, and evidently in recognition... | |
 | United States. Tax Court - 1960 - 1512 Seiten
...on incomes of certain types was a direct tax and, thus, invalid in the absence of apportionment. It held that taxes upon rents and profits of real estate...States according to population, as required by article I, section 2, clause 3, and section 9, clause 4 of the original Constitution. Pollack v. Farmers'1... | |
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Loan & Trust Co., 158 US 601, under the Act of August 27, 1894, c. 349, sec. 27, 28 Stat. 509, 553, it was held that taxes upon rents and profits of real estate and upon returns from investments of personal property were in effect direct taxes upon the... 