Court : US Supreme Court
..... adopted by the treasury department in its ruling of march 30, 1918. t.d. 2685. when the bill which became the revenue act of 1918 was pending, the attention of the senate committee on finance was directed to the opinion of the attorney general and the ruling of the treasury department, page 269 u. s. 458 and it ..... upon to define or enumerate the precise conditions which must attend the delivery of a certificate of stock, under other circumstances, to bring it within the taxing provisions of the act, we think it clear that deliveries of indorsed certificates page 269 u. s. 457 of stock incidental to these transfers of legal title are "deliveries of . . . ..... they involve neither a transfer of the legal title to the stock loaned and returned nor "deliveries" of the shares or certificates representing them within the meaning of the acts of 1917 and 1918, and that, taking into account the history and purposes of the two statutes, it was not intended to include these transactions among the taxable .....
Tag this Judgment!Court : US Supreme Court
..... constituted probable cause for a legal seizure. the error assigned to the failure to direct the delivery of a copy of the information rests on the second section of the organic act of porto rico -- act of march 2, 1917, c. 145, 39 stat. 951, u.s.c. title 48, 737 -- in which it is provided that, "in all ..... of the united states for porto rico, charging in the first count possession, and in the second count transportation, of intoxicating liquors in violation of the national prohibition act. the conviction on the possession count was set aside by the circuit court of appeals, so that only the second count is here involved. upon arraignment, petitioners ..... conviction of the petitioners, in the district court of the united states for porto rico, of the offense of transporting intoxicating liquors in violation of the national prohibition act. mr. chief justice taft delivered the opinion of the court. this is a review of a sentence against the petitioners upon a criminal information, filed in the .....
Tag this Judgment!Court : US Supreme Court
..... hearing was invalid because the greater part of the testimony was taken before a single inspector and introduced before the board is based upon a provision in the same section of the act that, on an appeal from the board of special inquiry, the decision shall be rendered "solely upon the evidence adduced before the board." there is, however, ..... u. s. 175 , 181 u. s. 179 ; cuebas v. cuebas, 223 u. s. 376 , 223 u. s. 390 . judgment affirmed nunc pro tunc. [ footnote 1 ] by this section -- with an exception not here material -- all children born out of the limits and jurisdiction of the united states, whose fathers are at the time of their birth citizens thereof ..... , are declared to be citizens of the united states. [ footnote 2 ] this act provides that any alien, including "any person not a native-born or naturalized citizen of the united states," who may not appear to the examining immigration inspector to be .....
Tag this Judgment!Court : US Supreme Court
..... question of the court's jurisdiction was overruled, and the matter came here by direct writ of error. the attempt by plaintiffs in error to reserve rights if the lever act should be held unconstitutional amounted, at most, to a protest, possibly sufficient to overcome the suggestion of an estoppel, but no contract arose out of it which obligated the ..... of jurisdiction. by an indictment returned into the united states district court, northern district of new york, february 1920, defendants in error were charged with violating 4 of the lever act, c. 53, 40 stat. 276, 277, as amended october 22,1919, c. 80, 41 stat. 297, 29, by selling women's page 272 u. s. 735 apparel at unjust ..... may have to any and all fines which the court may see fit to impose upon me upon such plea, except in the event that the so-called lever act under which said indictment is founded shall be declared unconstitutional by the supreme court of the united states." february 28, 1921, this court held 4 of the lever .....
Tag this Judgment!Court : US Supreme Court
..... devices and adopt such other reasonable provision for the protection of the traveling public at such crossing as, in the discretion of the board, shall be necessary. section 38 of this act, as amended by chapter 130 of the laws of 1918, provides that any order made by the board may be reviewed upon on certiorari after notice, and ..... latter case makes a distinction between the local character of page 278 u. s. 36 the usual elimination of grade crossings and the vital character from the standpoint of finance of the investment of large sums in the erection of a union station. the final objection to the order is that the statute providing for the elimination of grade ..... and, in determining that fact, we are not limited to the question whether it clearly appears that there was no evidence before the board to support reasonably its order; section 16c does not purport to limit the scope of our inquiry into the fact, and we must therefore determine it in the usual way, according to the whole of .....
Tag this Judgment!Court : US Supreme Court
..... on the power of the parties to stipulate as to venue would be meaningless if they could waive it without the consent of the court. affirmed. the revenue act of 1926 reads in part: "sec. 1001. (a) the decision of the board [of tax appeals] . . . may be reviewed by a circuit court of appeals, or the court of ..... 283 u. s. 487 already overcrowded, with petitions for review with respect to which it could have had no venue under the other subdivisions of 1002. the senate committee on finance, in proposing the addition of (d) to 1002, stated that the purpose was to permit parties " . . . to stipulate the court to which the review will be taken ..... and the taxpayer, then by the circuit court of appeals for the circuit, or the court of appeals of the district of columbia, as stipulated in such agreement." " jurisdiction" "sec. 1003. (a) the circuit court of appeals and the court of appeals of the district of columbia shall have exclusive jurisdiction to review the decisions of the board. . . ." .....
Tag this Judgment!Court : US Supreme Court
..... the process issued, officers seized a still, its appurtenances, and 350 gallons of whisky, and these were offered and admitted in evidence at the trial. section 25 of title ii of the national prohibition act [ footnote 4 ] provides: "no search warrant shall issue to search any private dwelling occupied as such unless it is being used for the unlawful ..... u. s. 128 . 3. the guaranties of the fourth amendment are to be liberally construed to prevent impairment of the protection extended. id. 4. section 25 of title ii of the national prohibition act was intended to preserve the citizen's right to immunity from unreasonable search, and it should be construed so a to effect that purpose. p. 287 ..... to resolve a conflict of decision with other circuits. cf. giles v. united states, 284 f. 208; simmons v. united states, 18 f.2d 85. [ footnote 3 ] section 25 of title ii of the national prohibition act (u.s.c., tit. 27, 39) authorizes the issuance of a search warrant in accordance with the terms of the .....
Tag this Judgment!Court : US Supreme Court
..... not be made against the creator of the trust without an arbitrary taking of his property in violation of the fifth amendment. 63 f.2d 425. section 219(h) of the revenue acts of 1924 and 1926, permitting such an assessment, was adjudged to be void. the court drew no distinction between the validity of the statute in its ..... bill is to stop this evasion." house report, no. 179, 68th congress, 1st session, p. 21. there is a like statement in the report of the senate committee on finance. senate report no. 398, 68th congress, 1st session, pp. 25, 26. by the creation of trusts, incomes had been so divided and subdivided as to withdraw from the ..... unreasonably assume. trusts to give insurance to creditors are beneficial to the grantor by reducing his indebtedness. trusts for charities are expressly excepted from the operation of the tax. section 219(h); 214(a)(10). if other classes of life policies exist, they must be relatively few. the line of division between the rational and the arbitrary in .....
Tag this Judgment!Court : US Supreme Court
..... corporation to be organized thereafter; whether the corporation was to be one under the "wagon road" law, with an indeterminate duration, or under the "bridge companies" act, with a duration of twenty years, and whether the public policy of oklahoma, disclosed by her statutes and decisions, and irrespective of decisions elsewhere, sets a ..... in the assumption that an indeterminate franchise is a perpetuity within the meaning of the constitution of oklahoma, or, at the very least, that state officers acting in that belief are not subject to an injunction at the instance of the federal courts. the case for the respondents would be beset, however, with ..... "a perpetual franchise," and hence an unlawful perpetuity. to avoid misapprehension, the court, at the end of its opinion, summarized its conclusions (p. 100). "any act of the legislature which provides for issuing a license, revocable permit, indeterminate permit, or other instrument in the nature of a franchise which is not limited as to .....
Tag this Judgment!Court : US Supreme Court
..... state, territory, or possession of the united states for delivery or use therein of intoxicating liquors, in violation of the laws thereof, is hereby prohibited." "sec. 3. this article shall be inoperative unless it shall have been ratified as an amendment to the constitution by conventions in the several states, as provided in ..... of the twenty-first amendment, the eighteenth amendment at once became inoperative. neither the congress nor the courts could give it continued vitality. the national prohibition act, to the extent that its provisions rested upon the grant of authority to the congress by the eighteenth amendment, immediately fell with the withdrawal by the people ..... amendment became inoperative, and neither the congress nor the courts could give it continued validity. p. 291 u. s. 222 . 3. the national prohibition act, to the extent that its provisions rested upon the grant of authority to congress by the eighteenth amendment, immediately fell with the withdrawal by the people of .....
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