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, Band 26

Cover
William Mark McKinney
Edward Thompson Company, 1920
 

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Inhalt

Tax as Debt
25
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
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 56 Direct Taxes
77
Duties Imposts and Excises 58 Requirement of Uniformity Generally 59 Territory to Which Requirement Applicable 60 Duties on Exports
82
Priority of Federal to State Taxes on Same Subject Matter
83
Taxation of Instrumentalities of State
84
Taxation of Property and Franchise
85
Taxing Power of States 63 In General
86
Duties on Imports and Exports
87
Meaning of Term Moneyed Capital
88
What Constitutes Business of Banking
89
Duties on Tonnage 66 Impairment of Obligation of Contracts
90
Unequal Valuation of National Bank Shares
91
Situs of Stock for Purpose of Taxation
92
Discrimination against Citizens of Otber States 68 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
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 Bas...
157
Tax on FRANCHISE 130 In General
159
What Constitutes Taxable Corporate Franchises
160
Power to Tax Franchise of Domestic Corporation
161
134 What Constitutes Doing Business within State
163
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 OR 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
Valuation of Railroads
189
Particular Items of Railroad Property
190
Structures of Public Service Corporations in Public Ways
191
Taxation of Multistate Corporations
193
Taxation of Corporation in Hands of Receiver
194
Inheritance Taxes IN GENERAL 165 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
Discrimination against Citizens of other States 176 Retroactive Effect of Inheritance Tax
206
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
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
Future Estates and Interests
230
Contingent Estates and Interests 203 Compromise and Renunciation
231
Valuation as of Death of Decedent
232
Ilegitimate and Adopted Children 206 Construction of Statutes
233
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
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
231 What Constitutes Double Taxation
263
Constitutionality of Double Taxation 233 Instances of Valid Double Taxation by Same State
265
Situs of Property for Taxation IN GENERAL 234 Power to Tax as Limited by Jurisdiction of States
267
Date as of Which Situs Is Determined
268
What Constitutes Real Estate for Purposes of Taxation 238 Real Estate of Railroad and Other Public Service Companies
270
Unit System
271
Water Power PERSONAL PROPERTY
272
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 Another State
278
Rolling Stock of Railroads
279
Ships and Vessels
281
INTANGIBLE PROPERTY 248 Situs Generally
282
Situs as Affected by Place Where Securities Aro Kopt 250 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 ELLANEOUS 257 Situs of Partnership Property
292
Personal Property of Deceased Persons
293
Personal Property Held by Trustees Guardians and Rooriva
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 Onpaid
299
Exemption as Constituting Contract
300
Consideration for a Contract of Exemption
301
Exemption Must Be Granted by Express Wordo
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
XVI 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 Had
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
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 Assessment of Different Parcels of Real Estate 318 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
PARTICULAR REMEDIES 339 Personal Action against Taxpayer
380
Distress and Arrest
383
Forfeiture of Civil Rights
384
Penalties INTEREST AND Costs 342 Penalties
385
Interest 344 Costs
386
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
406
Necessity and Sufficiency Generally 965 Contents of Notice 366 Designation of Person Assessed
407
Personal Notice
409
Notice by Publication
410
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 Facts Recited
423
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
Urheberrecht

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Seite 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.
Seite 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...
Seite 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...
Seite 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...
Seite 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.
Seite 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...
Seite 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...
Seite 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.
Seite 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.
Seite 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

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