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Steward Mach. Co. Vs. Collector
Cites for this judgment
- US Supreme Court
- May 24, 1937
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U.S. 548 (1937) U.S. Supreme Court Steward Mach. Co. v. CollectorSearch
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U.S. 548 (1937) Steward Machine Co. v. CollectorSearch
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F.2d 207. The decision is in accord with judgments of the Supreme Judicial Court of Massachusetts ( Howes Brothers Co. v. MassachusettsSearch
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Brief any citation in this list with AI Studio
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Unemployment Compensation Comm'n, December 30, 1936, 5 N.E.2d 720), the Supreme Court of California ( Gillum v. JohnsonSearch
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Cal.2d 744, 62 P.2d 1037), and the Supreme Court of Alabama ( Beeland Wholesale Co. v. KaufmanSearch
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conflict with a judgment of the Circuit Court of Appeals for the First Circuit, from which one judge dissented. Davis v. BostonSearch
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no others were then known, that the forms then accepted were not subject to enlargement. Cf. Pensacola Telegraph Co. v. WesternSearch
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South Carolina v. UnitedSearch
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point is made as a distinction that a tax upon the use of male servants was thought of as a tax upon a luxury. Davis v. BostonSearch
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Newton v. AtchisonSearch
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occasion to point out the other day, is only a bundle of rights and privileges invested with a single name. Henneford v. SilasSearch
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considered as a unit is the power to tax any of them. The whole includes the parts. Nashville, C. & St.L. Ry. Co. v. WallaceSearch
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throughout the United States. Together, these classes include every form of tax appropriate to sovereignty. Cf. Burnet v. BrooksSearch
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Brushaber v. UnionSearch
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Pollock v. Farmers'Search
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Pacific Insurance Co. v. SobleSearch
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S. 557 . There is no departure from that thought in later cases, but rather a new emphasis of it. Thus, in Thomas v. UnitedSearch
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property by inheritance or will, though the states and not Congress have created the privilege of succession. Knowlton v. MooreSearch
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the enjoyment of a corporate franchise, though a state and not Congress has brought the franchise into being. Flint v. StoneSearch
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this requirement. According to the settled doctrine the uniformity exacted is geographical, not intrinsic. Knowlton v. MooreSearch
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Flint v. StoneSearch
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Billings v. UnitedSearch
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Stellwagen v. ClumSearch
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LaBelle Iron Works v. UnitedSearch
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Wright v. VintonSearch
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vitiating the tax. The Fifth Amendment, unlike the Fourteenth, has no equal protection clause. LaBelle Iron Works v. UnitedSearch
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to such a clause, are not confined to a formula of rigid uniformity in framing measures of taxation. Swiss Oil Corp. v. ShanksSearch
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may tax some kinds of property at one rate, and others at another, and exempt others altogether. Bell's Gap R. Co. v. PennsylvaniaSearch
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Stebbins v. RileySearch
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operations of a particular kind of business, and exempt some other kind of business closely akin thereto. Quong Wing v. KirkendallSearch
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Heisler v. ThomasSearch
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State Board of Tax Comm'rs v. JacksonSearch
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a fortiori, in legislation by the Congress, which is subject to restraints less narrow and confining. Quong Wing v. KirkendallSearch
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of attack, the provisions being contained in the Unemployment Compensation Law of the State of Alabama. Carmichael v. SouthernSearch
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Coal & Coke Co., and Carmichael v. GulfSearch
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Treasury at Washington, and thereafter are subject to appropriation like public moneys generally. Cincinnati Soap Co. v. UnitedSearch
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and collateral good would be furthered as an incident, that, without more, would not make the act invalid. Sonzinsky v. UnitedSearch
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succumbs to an assault upon these lines, two propositions must be made out by the assailant. Cincinnati Soap Co. v. UnitedSearch
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