American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
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Page 2476
... ground that the state and its people were not deeply interested in the existence and enforcement of such laws , and were not capable of enforcing them if they had the power to enact them , but on the ground that the constitution , in ...
... ground that the state and its people were not deeply interested in the existence and enforcement of such laws , and were not capable of enforcing them if they had the power to enact them , but on the ground that the constitution , in ...
Page 2477
... ground that it was a regulation of commerce solely within the power of congress . " As already indicated , " says the court , " the provision of the constitution of the United States , on which the principal reliance is placed , is that ...
... ground that it was a regulation of commerce solely within the power of congress . " As already indicated , " says the court , " the provision of the constitution of the United States , on which the principal reliance is placed , is that ...
Page 2479
... ground that congress did not intend that the tax on tobacco should extend to the Cherokee tribe .. They referred to the exist ence of the treaty which would be violated if the statute was so construed as persuasive against such a ...
... ground that congress did not intend that the tax on tobacco should extend to the Cherokee tribe .. They referred to the exist ence of the treaty which would be violated if the statute was so construed as persuasive against such a ...
Page 2498
... ground of forfeiture , as declared in the twelfth section of the act of 1874 , on which the information is based , consists of certain acts of fraud committed against the public revenue in relation to imported merchandise , which are ...
... ground of forfeiture , as declared in the twelfth section of the act of 1874 , on which the information is based , consists of certain acts of fraud committed against the public revenue in relation to imported merchandise , which are ...
Page 2499
... ground of complaint . It seems to us that these considerations fail to meet the most serious objections to the validity of the law . The other cases followed that of Stockwell v . U. S. as a precedent , with more or less independent ...
... ground of complaint . It seems to us that these considerations fail to meet the most serious objections to the validity of the law . The other cases followed that of Stockwell v . U. S. as a precedent , with more or less independent ...
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16th Amendment act of congress affirmed agent alleged Amendment amount applied apportioned apportionment assessed authority bank bill bonds capital stock cent chap Chicago Chief Justice circuit court claim clause collected collector commerce constitution corporation court of appeals criminal decision declared deduction defendant direct tax district court dividends dollars duty erty excise tax exempt fact Federal franchise held Hylton income tax inheritance tax interest internal revenue joint stock company judgment jurisdiction legacy levied license meaning ment mining Note.-For oleomargarine operation opinion Pacific paid pany payment personal property plaintiff in error poration profits provisions purpose quasi corporate question railroad company Railway Company real estate regulations Rock Island rule shares stamps Stat statute stockholders suit supreme court tax imposed taxable taxation Texas thereof tion U. S. Comp uniformity United words writ writ of error