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Plummer Vs. Coler
Cites for this judgment
- US Supreme Court
- May 14, 1900
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U.S. 115 (1900) U.S. Supreme Court Plummer v. ColerSearch
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U.S. 115 (1900) Plummer v. ColerSearch
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question that a state cannot, in the exercise of the power of taxation, tax obligations of the United States. Weston v. CharlestonSearch
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Bank of Commerce v. NewSearch
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Home Insurance Co. v. NewSearch
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a state, or under its authority by its public municipal bodies, are not taxable by the United States. Mercantile Bank v. NewSearch
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Pollock v. Farmers'Search
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of decision proceed is the same, namely, as was said by Mr. Justice Nelson, in Collector Page 178 U. S. 118 v. DaySearch
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and, as was said by MR. CHIEF JUSTICE FULLER in Pollock v. Farmers'Search
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of Massachusetts, regarding the tax as one on franchise, and not on property, held the tax to be lawful. Commonwealth v. ProvidentSearch
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the franchise and privileges of the corporation, and was lawful so far as related to federal securities. Commonwealth v. HamiltonSearch
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was not a tax on property, but on the corporation as such, and rendered judgment accordingly for the plaintiff. Coite v. SocietySearch
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regulation, and must consequently be enjoyed subject to such conditions as the state sees fit to impose. Strode v. CommonwealthSearch
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Clymer v. CommonwealthSearch
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the tax not upon the property, but upon the privilege of acquiring it by will or under the intestate laws. Eyre v. JacobSearch
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Miller v. CommonwealthSearch
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the law, a privilege, and that the authority which confers the privilege may impose conditions upon it. Kochersperger v. DrakeSearch
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not how its capital stock or property may be invested, whether in United States securities or otherwise. People v. HomeSearch
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Insurance Co., 92 N.Y. 328. In Monroe Savings Bank v. RochesterSearch
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Bronson, 150 N.Y. 1, and it seems to have been recognized in the Supreme Court of the United States, United States v. PerkinsSearch
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from the state. Let us now proceed to a similar survey of the federal authorities on this subject. Mager v. GrimaSearch
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In Van Allen v. TheSearch
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Provident Insurance Co. v. MassachusettsSearch
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Wall. 611, and Hamilton Company v. MassachusettsSearch
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be practically rendered by state legislation less valuable -- was fully argued. See also the case of Scholey v. RewSearch
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Wall. 331. Next worthy of notice is the case of Home Insurance Company v. NewSearch
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In United States v. PerkinsSearch
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This was the view taken of a similar Page 178 U. S. 131 tax by the Court of Appeals of Maryland in State v. DalrympleSearch
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Schoolfield's Executor v. LynchburgSearch
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Strode v. CommonwealthSearch
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In re Cullum, 145 N.Y. 593. In this last case, as well as in Wallace v. MyersSearch
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upon the estate of the decedent or the privilege of acquiring property by inheritance. Page 178 U. S. 132 Eyre v. JacobSearch
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Such a tax was also held by this Court to be free from any constitutional objection. Mager v. GrimaSearch
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To the same effect is United States v. FoxSearch
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it the duty of the executor to pay the amount of the tax before the legacy passes to the legatee. In New York v. RobertsSearch
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constituted a portion of the corporate business, no tax could be imposed by the state under the doctrine of Brown v. MarylandSearch
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In Magoun v. IllinoisSearch
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of the laws. The law in question had been upheld by the supreme court of the state in the case of Kochersperger v. DrakeSearch
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taxes has been declared, and the principles upon which they are based explained, in United States v. PerkinsSearch
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Minot v. WinthropSearch
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and in Scholey v. RewSearch
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In closing our review of the federal decisions, the case of Wallace v. MyersSearch
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F. 184, may be properly referred to, especially as it has been cited with approval by this Court in United States v. PerkinsSearch
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to natural persons. Without undertaking to go beyond what has already been decided by this Court in Mager v. GrimaSearch
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in Scholey v. RewSearch
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Wall. 331, and in United States v. PerkinsSearch
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U.S. Supreme Court Plummer v. ColerSearch
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