American Law Reports Annotated, Svazek 103Lawyers Co-operative Publishing Company, 1936 |
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Strana 26
... tax on ownership as distin- guished from production , sale , or use , and therefore is not a property tax and void for lack of uniformity , but an excise tax on the sale or use . India Oil Co. v . Gallardo ( 1925 ; C. C. A. 1st ) 6 F ...
... tax on ownership as distin- guished from production , sale , or use , and therefore is not a property tax and void for lack of uniformity , but an excise tax on the sale or use . India Oil Co. v . Gallardo ( 1925 ; C. C. A. 1st ) 6 F ...
Strana 27
... excise tax on the privilege of selling or storing gaso- lene not subject to the constitutional objection applicable to property taxes . State v . Montgomery ( 1933 ) 228 Ala . 93 , 151 So. 856. The court says : " There is a clear ...
... excise tax on the privilege of selling or storing gaso- lene not subject to the constitutional objection applicable to property taxes . State v . Montgomery ( 1933 ) 228 Ala . 93 , 151 So. 856. The court says : " There is a clear ...
Strana 70
was not intended to impose a property or ordinary tax . And a tax upon the net income or earnings of a corporation is usually held a franchise and not a property tax . A Federal tax termed " a special excise tax , " imposed by a statute ...
was not intended to impose a property or ordinary tax . And a tax upon the net income or earnings of a corporation is usually held a franchise and not a property tax . A Federal tax termed " a special excise tax , " imposed by a statute ...
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action affirmed amici curiæ amount annotation appear applied Asso authority bail bond bank Bankr bankrupt bankruptcy bond carrier charge claim commission common carrier constitutional contract corporation creditor Crim damages death debt debtor deceased decedent defendant deposit depository district Edward Moran entitled erty evidence ex rel excise tax fact filed franchise fraudulent conveyance funds held injury Iowa judgment jurisdiction jury land levied liability license tax lien ment mortgage motor municipal Municipal Corporations Ohio St Okla operation owner party payment person plaintiff pledge presumption privilege tax prop property tax provision Pullman Park question quiring revenue rule sion statutory suicide supra tax imposed tax on property taxation taxicab Teleg testator thereof tion trial court trust trustee in bankruptcy vehicles vested violation writ of certiorari