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Flint Vs. Stone Tracy Co.
Cites for this judgment
- US Supreme Court
- Mar 13, 1911
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Flint v. StoneSearch
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Tracy Co. - 220 U.S. 107 (1911) U.S. Supreme Court Flint v. StoneSearch
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Tracy Co., 220 U.S. 107 (1911) Flint v. StoneSearch
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are properly classified with corporations in a tax measure such as the Corporation Tax. Spreckels Sugar Refining Co. v. McClainSearch
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cl. 1, of the Constitution. Pollock v. Farmers'Search
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extend to state agencies and instrumentalities used for carrying on business of a private character. South Carolina v. UnitedSearch
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to all coming within its operation, but is limited to geographical uniformity throughout the United States. Knowlton v. MooreSearch
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in due process of law under the Fifth Amendment. Although the power to tax is the power to destroy, McCulloch v. MarylandSearch
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of Congress to impose the tax, it is also within its power to enact effectual means to collect the tax. McCulloch v. MarylandSearch
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House and Senate, and approved by the President, and duly deposited with the State Department. Marshall Field & Co. v. ClarkSearch
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of the act, as resting upon the doing of business, is sustained by the reasoning in Spreckels Sugar Ref. Co. v. McClainSearch
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be the holding unless this Court is prepared to reverse the income tax cases decided under the Act of 1894. Pollock v. Farmers'Search
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P. 158 U. S. 637 . The Pollock case was before this Court in Knowlton v. MooreSearch
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The same view was taken of the Pollock case in the subsequent case of Spreckels Sugar Ref. Co. v. McClainSearch
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And in the same connection the Chief Justice, delivering the opinion of the court in Thomas v. UnitedSearch
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is nothing in the Constitution requiring such taxes to be apportioned according to population. Pacific Ins. Co. v. SouleSearch
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Springer v. UnitedSearch
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Spreckels Sugar Ref. Co. v. McClainSearch
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which are created for the purpose of carrying out governmental functions of the United States. M'Culloch v. MarylandSearch
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Osborn v. BankSearch
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Railroad Co. v. PenistonSearch
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California v. CentralSearch
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capacity, and the attempted taxation was an interference with the effectual exercise of such powers. In Osborn v. BankSearch
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to which the Chief Justice refers were the only ones imposed in the Constitution upon the taxing power. In McCray v. UnitedSearch
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was deemed sufficient by those who framed and adopted the Constitution. The courts may not add others. Patton v. BradySearch
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States. Taxes upon rights exercised under grants of state franchises were sustained by this Court in Railroad Co. v. CollectorSearch
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United States v. ErieSearch
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to reach such agencies was necessarily involved. The question was raised and decided in the case of Veazie Bank v. FennoSearch
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the country, but the force of the reasoning which we have quoted has not been denied or departed from. In Thomas v. UnitedSearch
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business transacted in the exercise of privileges afforded by the state laws in respect to corporations. In Nicol v. AmesSearch
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limit the exertion of authority which may be essential to national existence. In this connection, South Carolina v. UnitedSearch
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and execute the laws, and similar governmental functions, cannot be taxed by the federal government. The Collector v. DaySearch
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United States v. RailroadSearch
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Ambrosini v. UnitedSearch
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to geographical uniformity throughout the United States. This subject was fully discussed and set at rest in Knowlton v. MooreSearch
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In Bell's Gap R. Co. v. PennsylvaniaSearch
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in some of the briefs assailing the validity of this tax that these cases have been modified by Southern R. Co. v. GreeneSearch
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this measure of the amount of the tax do violence to the rule laid down in Galveston, Harrisburg & San Antonio Ry. Co. v. TexasSearch
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U. S. 217 , nor Western Union Telegraph Co. v. KansasSearch
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as such and to measure a legitimate tax upon the privileges involved in the use of such property. In Home Ins. Co. v. NewSearch
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that case, in the course of the opinion, previous cases of this Court were cited, with approval. Society for Savings v. CoiteSearch
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In Provident Institution v. MassachusettsSearch
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