Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17a powers of comissioner to transfer cases Sorted by: old Page 1 of about 295 results (0.009 seconds)

Nathan Vs. Louisiana

Court : US Supreme Court

..... supply of specie. now the individual who uses his money and credit in buying and selling bills of exchange, and who thereby realizes a profit, may be taxed by a state in proportion to his income, as other persons are taxed, or in the form of a license. he is not engaged in commerce, but in supplying an instrument of commerce. he is less connected with it ..... the power so granted, and forbid them to impose, without consent of congress, any duty on imposts or exports." "and so far as the said section and act imposes a tax on that part of the business of a money and exchange broker which consists in buying and selling money or foreign coin, or other currency, the same is contrary ..... instruments of commerce, it is true, but so also are the products of agriculture or manufactures, over which the taxing power of a state extends until they are separated from the general mass of property by becoming exports. a state has a right to tax its own citizens for the prosecution of any particular business or .....

Stone Vs. Farmers' Loan and Trust Co.

Court : US Supreme Court

..... no undertaking not to sanction competition, nor to make improvements that may diminish its income." in minot v. philadelphia, wilmington & baltimore railroad, known as the delaware railroad tax case , 18 wall. 206, 85 u. s. 226 , it was held that a provision in the charter that the railroad ..... and maintain for fifty years "chemical and other works at the place designated . . . for the purpose of manufacturing and converting dead animals and other animal matter into an agricultural fertilizer, or into other chemical products, by means of chemical or other processes," but this court held that the state was not thereby prevented fro ..... . we conclude, therefore, that the charter of the company contains no contract the obligation of which is in any way impaired by the statute under which the commissioners are to act. 2. there can be no doubt that each of the states through which the mobile and ohio railroad passes incorporated the company for the purpose of securing the construction of .....

Gibbons Vs. District of Columbia

Court : US Supreme Court

..... such circumstances, these lots were not exempt from taxation even before they had been actually so leased. the objection taken in argument that the act of march 3, 1877, is unconstitutional because it provides that the tax upon all lands within the district of columbia, outside of the cities of washington and georgetown and held and used solely for agricultural purposes shall be a dollar and a quarter on the hundred, and upon all other real and personal property in the district not expressly exempted a dollar and a half on ..... no other, but if any portion of any said building, house, grounds, or cemetery so in terms excepted is used to secure a rent or income or for any business purpose, such portion of the same, or a sum equal in value to such portion, shall be taxed against the owner of said building or grounds." 18 stat. 503. the acts of 1876 and 1877 substitute for this addition a provision to the same effect, though differing somewhat in form, as follows: "but if any portion of any .....

Minneapolis Association Vs. Canfield

Court : US Supreme Court

..... six hundred sixty eight and 73/100 dollars, wherewith we are to pay off and liquidate the indebtedness of the northwestern mechanical and agricultural association as to particular matters, and also to pay off certain encumbrances heretofore resting upon an undivided nine tenths of the fair grounds in the city of minneapolis, of which sum w. d. washburn of said cit, has advanced twenty five hundred dollars, and whereas we have at this date received from page 121 u ..... on march 17, 1877. an appeal was taken therefrom to the supreme court of minnesota, the decision in which is reported in baldwin v canfield, 26 minn. 43. in that case, it was declared by the court that the deed purporting to be made by the association was not the act and deed of such association, and therefore did not convey the title to the premises in question to canfield. the court further said: "the directors took no action as a board with reference to the sale of the premises or the execution of any deed thereof. so .....

In Re: Lakshmibai, Widow and Administratrix of Vinayakrav Jagannath Sh ...

Court : Mumbai

Reported in : (1888)ILR12Bom638

..... building lease-of the land devoted to the maintenance of the trust. the property hitherto has only been used for agricultural purposes, the return has been small, and the temple and its adjuncts have been in consequence insufficiently maintained. a sufficient income for the trust would be probably obtained if the land were let for building purposes. such portion of it as ..... ) i have answered already.6. as regards costs, i think the petitioner and the advocate general are entitled to their costs out of the fund, to be taxed as between attorney and client. as regards mr. lang's client, he appeared on notice, and he is entitled to his cost of appearance in chambers, but ..... there is a further prayer (c) that the court will advise in the premises as may seem fit. now reading the section under which i am asked to act by the light of the above decisions, i must reply to these questions as follows: (a) so far as this question involves a decision on the construction of the will to the effect tha .....

Cornell University Vs. Fiske

Court : US Supreme Court

..... of the proceeds of the sale of the lands, or the scrip therefor, or any part thereof, granted to the state of new york by the act of congress entitled 'an act page 136 u. s. 156 donating public lands to the several states and territories which may provide colleges for the benefit of agriculture and the mechanic arts,' approved july 2, 1862," "which right to said 'income, revenue, and avails' was granted, and, for a valuable consideration paid by ezra cornell, was contracted, to cornell university by section 6 ..... the net profits arising therefrom, which shall be ascertained by deducting from the gross receipts on sales the original cost of thirty cents per acre, the cost and expenses attending the location, management, and sale of said lands, the taxes assessed and paid on the same by the party of the second part, and the interest at the rate of seven percent per annum on the several amounts actually expended and liabilities incurred for such purposes. but it is expressly agreed by the .....

Adams Express Co. Vs. Kentucky

Court : US Supreme Court

..... person or corporation assessed. the aggregate amount of tax realized by all assessments shall be for the following purposes: fifteen(15) cents for the ordinary expenses of the government; five (5) cents for the use of the sinking fund; twenty-two (22) cents for the support of the common schools, and one-half of one cent for the agricultural and mechanical college, as now provided by law, by an act entitled 'an act for the benefit of the agricultural and mechanical college,' approved april twenty ..... , or organized and incorporated in this state, but operating and conducting its business in other states as well as in this state, the statement shall show the following facts, in addition to the facts hereinbefore required: the gross and net income or earnings received in this state and out of this state, on business done in this state, and the entire gross receipts of the corporation, company or association in this state and elsewhere during the twelve months next before the fifteenth day .....

Schollenberger Vs. Pennsylvania

Court : US Supreme Court

..... army, the surgeon general of the navy and the commissioner of agriculture, and the decisions of this board shall be final in the premises." provision is also made for the removal of oleomargarine from the place of its manufacture for export to a foreign country without payment of tax or affixing of stamps thereto, and there is a penalty denounced against any person engaged in carrying on the business of oleomargarine who should defraud, or attempt to defraud, the united states of the tax. this act shows that congress, at the time of its ..... armies and navies. though not originally invented by us, it is a gift of american enterprise and progressive invention to the world. it has become one of the conspicuous articles of interstate commerce, and furnishes a large income to the general government annually. . . . it is entering rapidly into domestic use, and the trade in oleomargarine has become large and important. the attention of the national government has been attracted to it as a source .....

Owensboro National Bank Vs. Owensboro

Court : US Supreme Court

..... , or corporation assessed. the aggregate amount of tax realized by all assessments shall be for the following purposes: fifteen (15) cents for the ordinary expenses of the government; five (5) cents for the use of the sinking fund; twenty-two (22) cents for the support of the common schools, and one-half of one cent for the agricultural and mechanical college, as now provided by law, by an act entitled 'an act for the benefit of the agricultural and mechanical college,' approved april twenty- ..... , or organized and incorporated in this state, but operating and conducting its business in other states as well as in this state, the statement shall show the following facts, in addition to the facts hereinbefore required: the gross and net income or earnings received in this state and out of this state, on business done in this state, and the entire gross receipts of the corporation, company or association in this state and elsewhere during the twelve months next before the fifteenth day .....

Arkansas Building and Loan Assn. Vs. Madden

Court : US Supreme Court

..... class of subjects within the limits of the authority levying the tax. . . ." "sec. 4. the power to tax corporations and corporate property shall not be surrendered or suspended by act of the legislature, by any contract or grant to which ..... legislature may impose a poll tax. it may also impose occupation taxes, both upon natural persons and upon corporations, other than municipal, doing any business in this state. it may also tax incomes of both natural persons and corporations, other than municipal, except that persons engaged in mechanical and agricultural pursuits shall never be required to pay an occupation tax. . . ." "sec. 2. all occupation taxes shall be equal and uniform upon the same .....