Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 38 power to take evidence on oath etc Sorted by: old Page 1 of about 861 results (0.170 seconds)

Nathan Vs. Louisiana

Court : US Supreme Court

..... repugnance to the constitutional power of congress to regulate commerce. foreign bills of exchange are 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 ..... 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 ..... 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 .....

Stone Vs. Farmers' Loan and Trust Co.

Court : US Supreme Court

..... that another shall not be erected, and 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 ..... 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 from causing ..... railway communication between the gulf of mexico and the ohio river, passing through alabama, mississippi, tennessee, and kentucky, and to secure it, these states, by legislative acts passed in february, 1848, incorporated the company, to construct, equip, and operate a railroad from mobile, in alabama, to a point opposite cairo, in illinois .....

Gibbons Vs. District of Columbia

Court : US Supreme Court

..... for its convenient enjoyment for its legitimate purpose. even parts of the exempted buildings page 116 u. s. 407 and lands, if used to secure a rent or income or for any business purpose, are taxable. but land which is neither actually occupied for a church building nor reasonably needed and actually used for the convenient enjoyment ..... 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 ..... , grounds, or cemetery so in terms excepted is larger than is reasonably needed [in the act of 1876; 'absolutely required' in the act of 1877] and actually used for its legitimate purpose, and none other, or is used to secure a rent or income, or for any business purpose, such portion of the same, or a sum equal in .....

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

Court : Mumbai

Reported in : (1888)ILR12Bom638

..... -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 ..... (c) 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 exclusive ..... superintending power and being informed by affidavits; and the court has no means of exercising any controlling power over the subject-matter.' as regards the section in the indian act, there is an express decision-in re samuel marie brereton i.l.r., 7 bom., 381-where the learned judge follows the english decisions, and says: 'it .....

Cornell University Vs. Fiske

Court : US Supreme Court

..... 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 ..... 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 ..... profits arising from such sales into the treasury of this state; and, until the same shall be so sold, and the net profits so paid, he will pay all taxes which may be assessed thereon, and preserve and maintain a title thereto unimpaired, to which the liens created by said mortgages shall attach. and, if any event shall .....

Adams Express Co. Vs. Kentucky

Court : US Supreme Court

..... (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-ninth, one thousand eight hundred and eighty, including the necessary traveling ..... 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, ..... there is a want of uniformity in the levy of the taxes against the defendant, even though section 171, requiring uniformity of taxation upon all property subject to taxation, applies to taxation based upon income, license, or franchise, and is given its broadest possible construction." the act received consideration in henderson bridge co. v. commonwealth, 31 .....

Schollenberger Vs. Pennsylvania

Court : US Supreme Court

..... from to a board hereby constituted for the purpose, composed of the surgeon general of the 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 ..... 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 passage in 1886, recognized the article as a proper subject of taxation, and as one which was the subject ..... 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 .....

Owensboro National Bank Vs. Owensboro

Court : US Supreme Court

..... (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-ninth, one thousand eight hundred and eighty, including the necessary traveling ..... 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, ..... strictly ejusdem generis with the companies previously enumerated, but which might possess exclusive privileges, and, as a provision for the future, to impose the intangible property tax upon corporations to be thereafter created, which might have exclusive privileges, or perform public services." "the only authority relied upon in support of the contention .....

Arkansas Building and Loan Assn. Vs. Madden

Court : US Supreme Court

..... 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 class of subjects within the ..... would he have been compelled to resort to a multiplicity of suits to determine his rights." these decisions are in harmony with the sixteenth section of the judiciary act of 1789, now section 723 of the revised statutes, which declared the rule as then, and still existing, page 175 u. s. 273 that "suits ..... the exercise of equity jurisdiction other than consequences which complainant can easily avert without loss or injury, the court holds that the bill cannot be sustained. by an act of the state of texas approved april 3, 1889 (laws tex. 1889, c. 78, p. 87), foreign corporations for pecuniary profit, with some exceptions not .....

MohiuddIn Ahmad Vs. the Secretary of State for India in Council

Court : Kolkata

Reported in : (1900)ILR27Cal674

..... purposes and so forth.3. in the present case the whole of the income, which the khankah derives, is from agricultural lands; and it follows therefore, in view of section 5, to which we have just referred, that the income derived by the khankah could not be assessed with income tax.4. now, the argument on behalf of the secretary of state is ..... ghose, j.1. the question which arises in this case is whether the sajjadanashin of the sasseram khankah is assessable with income-tax under the provisions of section 4 of act ii of 1886, in respect of such moneys as he draws from the properties appertaining to the khankah for the purpose of his own maintenance and the ..... maintenance of his family.2. section 4 of the act prescribes: 'subject to the exceptions mentioned in the next following section, there shall be paid, in the year beginning with the 1st day of april 1886, and in .....