Studies in History, Economics, and Public Law, Band 5,Ausgaben 1-3Columbia University Press, 1896 |
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Seite 5
... Corporations " in the fifth volume of the Political Science Quarterly . Numerous pamphleteers , espec- ially in Boston , have discussed some of the questions frag- mentarily . The reports of occasional tax commissions of the several ...
... Corporations " in the fifth volume of the Political Science Quarterly . Numerous pamphleteers , espec- ially in Boston , have discussed some of the questions frag- mentarily . The reports of occasional tax commissions of the several ...
Seite 8
... corporations . Con- sidered , first , within the state ; property taxes , capital stock taxes , specific taxes and ... corporate debts and public debts . Interstate char- acter of the security of corporate debts and the exemption of ...
... corporations . Con- sidered , first , within the state ; property taxes , capital stock taxes , specific taxes and ... corporate debts and public debts . Interstate char- acter of the security of corporate debts and the exemption of ...
Seite 9
... are two - fold 1 1 Cf. Seligman , General Property Tax , Political Science Quarterly , v , 32 ; The Taxation of Corporations , Political Science Quarterly , v , 637 . and distinct - equality of law and conflict of law 9 ] 9.
... are two - fold 1 1 Cf. Seligman , General Property Tax , Political Science Quarterly , v , 32 ; The Taxation of Corporations , Political Science Quarterly , v , 637 . and distinct - equality of law and conflict of law 9 ] 9.
Seite 10
... limit within state or even national lines , and possessions , especially of great railway corporations , become inter - state and inter- national . For any solution of the present problem , a sound 1Ο [ 10 DOUBLE TAXATION.
... limit within state or even national lines , and possessions , especially of great railway corporations , become inter - state and inter- national . For any solution of the present problem , a sound 1Ο [ 10 DOUBLE TAXATION.
Seite 14
... corporations . In this aspect , the essence of a corporation is that it is itself a person , artificial in character , which has distinct and separable rela- tions with its component parts , composed of natural persons . The corporation ...
... corporations . In this aspect , the essence of a corporation is that it is itself a person , artificial in character , which has distinct and separable rela- tions with its component parts , composed of natural persons . The corporation ...
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Andere Ausgaben - Alle anzeigen
Häufige Begriffe und Wortgruppen
administrative powers appointed assessment authority body bonds capital stock charter choses in action Cleveland commissioners committee commonwealth companies conferred Conflict of Laws Congress Const constitutional provision convention creditor Dakota debts decision declared deduction delegate Detroit distributing clause double taxation duties economic elected enacted established executive department exempt exercise federal franchise functions governmental powers governor grade grant held History Ibid income tax judges judicial power judiciary jurisdiction justice land lative legislative power legislature levied lex situs limited mandamus Massachusetts mayor ment Michigan mortgage municipal corporations nature non-residents North Carolina officers Ohio St organization passed Pennsylvania person police political population President principle property tax question receipts regulations rule situs South Dakota special acts special legislation statute Supreme Court tangible property taxable territory theory tion unconstitutional United vested Virginia vote York
Beliebte Passagen
Seite 60 - The Constitution is either a superior paramount law, unchangeable by ordinary means, or it is on a level with ordinary legislative acts, and, like other acts, is alterable when the legislature shall please to alter it. If the former part of the alternative be true, then a legislative act contrary to the Constitution, is not law; if the latter part be true, then written constitutions are absurd attempts, on the part of the people, to limit a power in its own nature illimitable.
Seite 60 - So if a law be in opposition to the constitution; if both the law and the constitution apply to a particular case ; so that the court must either decide that case conformably to the law, disregarding the constitution; or conformably to the constitution, disregarding the law; the court must determine which of these conflicting rules governs the case. This is of the very essence of judicial duty.
Seite 59 - The question whether an Act repugnant to the Constitution can become the law of the land, is a question deeply interesting to the United States ; but, happily, not of an intricacy proportioned to its interest. It seems only necessary to recognize certain principles, supposed to have been long and well established, to decide it.
Seite 35 - When the legislative and executive powers are united in the same person, or in the same body of magistrates, there can be no liberty; because apprehensions may arise lest the same monarch or senate should enact tyrannical laws, to execute them in a tyrannical manner. Again, there is no liberty if the power of judging be not separated from the legislative and executive powers.
Seite 60 - To what purpose are powers limited, and to what purpose is that limitation committed to writing, if these limits may at any time be passed by those intended to be restrained...
Seite 136 - The governor shall nominate, and by and with the consent of the senate, appoint all officers whose offices are established by this constitution, or which may be created by law, and whose appointment or election is not otherwise provided for, and may remove any such officer for incompetency, neglect of duty or malfeasance in office.
Seite 65 - The authority of the Supreme Court must not, therefore, be permitted to control the Congress or the Executive when acting in their legislative capacities, but to have only such influence as the force of their reasoning may deserve.
Seite 50 - It shall be the duty of the Legislature to provide for the organization of cities and incorporated villages, and to restrict their power of taxation, assessment, borrowing money, contracting debts, and loaning their credit, so as to prevent abuses in assessments and in contracting debt by such municipal corporations...
Seite 173 - When private property shall be taken for any public use, the compensation to be made therefor, when such compensation is not made by the State, shall be ascertained by a jury or by not less than three commissioners appointed by a court of record, as shall be prescribed by law.
Seite 17 - All the powers of government, legislative, executive, and judiciary, result to the legislative body. The concentrating these in the same hands is precisely the definition of despotic government. It will be no alleviation that these powers will be exercised by a plurality of hands, and not by a single one. One hundred and seventy-three despots would surely be as oppressive as one.