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, Svazek 26

William Mark McKinney

Edward Thompson Company, 1920

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Taxation Distinguished from Sale of Commodity	19

REAL ESTATE	20

Taxation Distinguished from Regulation	21

Legislation Intended for Both Revenue and Regulation	22

Tax Distinguished from Inspection	24

Tax Distinguished from Fine or Forfeiture	26

Taxation Distinguished from Eminent Domain 9 Taxation Distinguished from Compulsory Improvement of Property	27

Requirement of Labor as	28

Excise Defined XII Excises	236

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

Construction of Occupation Taxes	239

Stamp Taxes	240

Equality and Uniformity Double Taxation 214 In General NECESSITY FOR EQUALITY AND UNIFORMITY 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

Tax as Debt	28

Power of Taxation Inherent in Sovereignty	28

Power of Taxation as Legislative	28

Judicial Power over Taxation	28

Delegation of Power of Taxation Generally	28

Delegation of Power to Local Boards	29

Power to Tax as Power to Destroy	31

Taxes Classified 18 Different Classes of Taxes Defined	32

Distinction between Property Taxes and Excises	33

Distinction between Direct Taxes and Duties and Excises 21 Distinction between Specific Taxes and Ad Valorem Taxes	34

Taxes on Property Classified 23 General Taxes Assessed without Regard to Benefit	34

Special Assessments Based on Actual Benefit	34

Excises Classified III Purposes for Which Taxes May Be Levied PUBLIC USE 26 Taxes as Leviable Only for Public	34

Constitutional Basis of Principle	34

Application of Principle to All Public Expenditures	34

What Constitutes Public	34

Consideration of Ultimate Effect of Expenditure	34

Comparison with Other Governmental Powers PARTICULAR UNDERTAKINGS AND IMPROVEMENTS 32 Public Buildings Schools and Public In...	34

Private Charitable or Educational Institutions	34

Relief of the Poor Generally	34

Relief of Victims of Public Calamity	34

Public Highways Rivers Harbors and Canals	34

Aid to Railroads 3 Works of Internal Improvement	34

Dealing in Necessities and Conveniences of Life	34

Engaging in Private Business Merely for Profit	34

Aid to Manufacturing or Other Commercial Enterprises	34

Promotion of Agriculture	34

Public Entertainment and Inspiration	34

UNNECESSARY EXPENDITURE OF PUBLIC MONEY 44 Gratuities Statutes Unnecessarily Increasing Cost of Public Works	34

Payment of Moral Obligations	34

Extension of Liability of Public	34

Bounties and Pensions for Military Service	66

Pensions and Other Unstipulated Rewards to Civil Employees	67

Indemnification of Public Officers	68

Special Constitutional Provisions	69

In General USE OF DISTRICT TAXED	70

Coincidence of Use with District Taxed	72

Taxing Power of United States 53 Purposes for Which United States May Levy Taxes	73

Limitation on Federal Taxing Power 55 Revenue Bills 56 Direct Taxes	75

Duties Imposts and Excises	77

Requirement of Uniformity Generally	78

Territory to Which Requirement Applicable	79

Duties on Exports	80

Taxation of Instrumentalities of State	82

Priority of Federal to State Taxes on Same Subject Matter	83

In General V Taxing Power of States	84

Duties on Imports and Exports	85

Taxation of Capital	86

Taxation of Shares	87

Duties on Tonnage 66 Impairment of Obligation of Contracts	88

What Constitutes Business of Banking	89

Discrimination against Citizens of Other States	90

Discrimination against Foreign Corporations	91

Treaty Limitations on Taxing Powers 70 Effect of Full Faith and Credit Clause of Constitution	92

Taxation of Instrumentalities of United States IN GENERAL 71 General Rules as to Impropriety of State Taxation	93

Taxation of Property of United States Generally	94

Public Lands	96

Property of Indians	97

Private Property on Reservation or in Government Warehouse 76 United States Notes and Bonds Generally	98

Excise and Franchise Taxes	100

Taxation of Officers of United States	101

Taxation of Patents and Copyrights	102

Private Corporations Having Charter or Franchise from United States	103

Taxation of Other Agencies of United States	104

Taxation of Interstate Commerce	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

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	159

What Constitutes Taxable Corporate Franchises	160

Power to Tax Franchise of Domestic Corporation	161

Power to Tax Franchise of Foreign Corporation 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 on 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

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

Illegitimate and Adopted Children 206 Construction of Statutes	233

Right to Notice and Hearing	234

Methods of Enforcing Inheritance	235

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

DOUBLE TAXATION 231 What Constitutes Double Taxation	263

Constitutionality of Double Taxation	264

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 State	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

Situs Generally INTANGIBLE PROPERTY	282

Situs as Affected by Place Where Securities Are Kept	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 257 Situs of Partnership Property	292

Personal Property of Deceased Persons	293

Personal Property Held by Trustees Guardians and Receivers	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 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 VALUATION	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 Make up Deficit	375

Compensation of Collectors 335 Payment of Taxes PAYMENT AND TENDER	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	385

Interest 344 Costs PENALTIES INTEREST AND COSTS	386

MISCELLANEOUS MATTERS 345 Retroactive Provisions Respecting Collection of Taxes 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 363 Curing Defective Tax Titles	405

NOTICE OF SALE 364 Necessity and Sufficiency Generally	406

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

In General TAX DEED	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

Autorská práva

Běžně se vyskytující výrazy a sousloví

amount apply Ass'n assessed authority bonds capital stock citizens Congress constitutional constitutionally County court debts decedent deduction deed domicil duties eminent domain erty excise exempt from taxation exercise federal foreign corporation franchise held Henderson Bridge Co imposed income tax infra inheritance tax interest interstate commerce jurisdictions land legislature levied liability lien limits Louisville Mass Minn municipal corporation national banks nonresident officers Ohio St Ohio State Auditor Owensboro owner paid payment personal property poll tax power of taxation privilege prop property tax Provident Sav purchaser purposes of taxation railroad Ramsey County real estate resident situs statute subject to taxation supra taxable taxpayer Telephone Tenn therein tion U. S. L unconstitutional United validity Veazie Bank Wall Western Union

Oblíbené pasáže

Strana 34 - 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.

Objevuje se u 286 knih od 1861-2007.

Strana 93 - 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...

Objevuje se u 266 knih od 1819-2008.

Strana 480 - 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...

Objevuje se u 213 knih od 1861-1992.

Strana 684 - 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...

Objevuje se u 670 knih od 1821-2007.

Strana 241 - 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.

Objevuje se u 211 knih od 1880-2004.

Strana 667 - 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...

Objevuje se u 93 knih od 1870-2001.

Strana 130 - ... 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...

Objevuje se u 55 knih od 1861-1988.

Strana 682 - 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.

Objevuje se u 315 knih od 1813-2007.

Strana 662 - 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.

Objevuje se u 324 knih od 1828-2007.

Strana 538 - 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

Objevuje se u 76 knih od 1861-1997.

Bibliografické údaje

Název	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 ..., Svazek 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
Redaktor	William Mark McKinney
Vydavatel	Edward Thompson Company, 1920
Zdroj originálu:	Harvardská univerzita
Digitalizováno	1. únor 2008

Exportovat citaci	BiBTeX EndNote RefMan

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