American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 75
Page 2473
... UNIFORMITY OF TAXATION . A tax is uniform , within the meaning of the constitutional provision on that subject , when it operates with the same effect in all places where the subject of it is found , and is not wanting in such uniformity ...
... UNIFORMITY OF TAXATION . A tax is uniform , within the meaning of the constitutional provision on that subject , when it operates with the same effect in all places where the subject of it is found , and is not wanting in such uniformity ...
Page 2478
... uniformity here prescribed has reference to the various localities in which the tax is intended to operate . " It shall be uniform throughout the United States . " Is the tax on tobacco void because in many of the states no tobacco is ...
... uniformity here prescribed has reference to the various localities in which the tax is intended to operate . " It shall be uniform throughout the United States . " Is the tax on tobacco void because in many of the states no tobacco is ...
Page 2557
... uniformity . 9. The whole law imposing such tax should be declared void , and without any binding force ; that part which relates to the tax on the rents , profits , or income from real estate , that is , so much as constitutes part of ...
... uniformity . 9. The whole law imposing such tax should be declared void , and without any binding force ; that part which relates to the tax on the rents , profits , or income from real estate , that is , so much as constitutes part of ...
Page 2563
... uniformity , and therein also in violation of the implied limitation upon taxation that all tax laws must apply equally , impartially , and uniform- ly to all similarly situated . Under the sec- ond head , it is contended that the rule ...
... uniformity , and therein also in violation of the implied limitation upon taxation that all tax laws must apply equally , impartially , and uniform- ly to all similarly situated . Under the sec- ond head , it is contended that the rule ...
Page 2564
... uniformity as to duties , imposts , and excises . The rule of uniformity was not prescribed to the exercise of the power granted by the first paragraph of section 8 to lay and col- lect taxes , because the rule of apportionment as to ...
... uniformity as to duties , imposts , and excises . The rule of uniformity was not prescribed to the exercise of the power granted by the first paragraph of section 8 to lay and col- lect taxes , because the rule of apportionment as to ...
Other editions - View all
Common terms and phrases
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