Court : US Supreme Court
..... city to which they are carried, and as to freight until it is landed upon such pier. and all restraints by exactions in the form of taxes upon such transportation, or upon acts necessary to its completion, are so many invasions of the exclusive power of congress to regulate that portion of commerce between the states. the cases ..... , and it held that it did do business there, because it landed and received passengers and freight at its wharf in philadelphia, observing that its whole income was derived from the transportation of freight and passengers from its page 114 u. s. 203 wharf at gloucester to its wharf at philadelphia, and from its ..... congress assumes control of them. as to such as are national in their character and require uniformity of regulation, the power of congress is exclusive, and until congress acts, such commerce is entitled to be free from state exactions and burdens. the commerce with foreign nations and between the states which consists in the transportation of persons .....
Tag this Judgment!Court : US Supreme Court
..... general assembly of virginia, approved on page 114 u. s. 312 the 22d day of april, 1882, and entitled" "an act for the assessment of taxes on persons, property, income, and licenses, and imposing taxes thereon for the support of the government and free schools, and to pay the interest on the public debt," "provision was made ..... for the assessment and taxation of the railroads within the state; the board of public works, acting upon the reports of the ..... litchfield v. county of webster, 101 u. s. 773 . in the case of national banks, the assessment and collection of taxes illegally assessed under the authority of state laws in violation of acts of congress are habitually restrained by the preventive remedy of injunction, and the jurisdiction of the courts of the united states in those .....
Tag this Judgment!Court : US Supreme Court
..... tender was refused by the treasurer and a certificate of deposit withheld because the 112th section of an act of the general assembly of virginia approved march 15, 1884, for the purpose of assessing taxes on persons, property, and incomes and licenses, requires that all license taxes shall be paid in gold or silver coin, united states treasury notes, or national banknotes, and not ..... in coupons, and another act of the general assembly of the state approved march 7, 1884, to regulate the granting .....
Tag this Judgment!Court : US Supreme Court
..... the federal question involved arises page 116 u. s. 232 under a claim of a charter contract of exemption from all taxation beyond "a tax of one-half of one percent upon its annual net income." the company owns and operates (1) a road from macon through fort valley, americus, smithville, and cuthbert to fort gaines, (2) ..... as the said company may select, and that said company shall have for these purposes all the rights, privileges, and powers conferred by their charter of incorporation and the act amendatory thereof." "section 2. be it further enacted, etc., that said company are hereby empowered and authorized to increase their capital stock $1,000,000, and ..... americus to albany, into the possession of the southwestern company. this having been done, the general assembly of georgia, on the 19th of december, 1859, passed an act which recited what has been done, and then enacted: "section. 2. be it further enacted that the said railroad from americus to albany shall be considered part and .....
Tag this Judgment!Court : US Supreme Court
..... 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 ..... 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 value to such portion shall be taxed against the owner of said building or grounds." 19 stat. 85, 399. upon ..... a half on the hundred is founded on a misunderstanding of the case of loughborough v. blake, 5 wheat. 317. the point there decided was that an act of congress laying a direct tax throughout the united states in proportion to the census directed to be taken by the constitution might comprehend the district of columbia, and the power of congress, .....
Tag this Judgment!Court : US Supreme Court
..... the granting of licenses for the exercise of any privilege,' and the 112th section of an act of the general assembly of said state approved march 15, 1884, entitled 'an act to provide for the assessment of taxes on persons, property, and incomes,' &c.;, upon the ground that so far as they undertake to inflict punishment upon the ..... defendant for practicing his profession as an attorney at law without license after having tendered the state's tax receivable coupons in payment of his license tax, they are ..... nature of the case and upon authority, that the payments demandable by the state for the license applied for by the plaintiff in error are taxes within the meaning of the act of march 30, 1871, in discharge of which coupons were receivable by its terms, and that the plaintiff in error must be regarded, after .....
Tag this Judgment!Court : US Supreme Court
..... of virginia syllabus after lawful tender to the proper state officer of the requisite amount of coupons (receivable by the terms of the act of the virginia of march 30, 1871, in payment of taxes, debts, dues and demands due the state), for a "separate revenue license" by a person otherwise duly authorized and licensed ..... paid in money only, and not in coupons." "that both of said acts in this particular are repugnant to section 10 ..... because said act of february 7, 1884, requires all license taxes to be paid in money only, and not in coupons, and because the 112th section of an act of the general assembly of virginia, approved march 15, 1884, entitled 'an act to provide for the assessment of taxes on persons, property, incomes &c.;,' requires all license taxes to be .....
Tag this Judgment!Court : US Supreme Court
..... be reversed and the case remanded to that court for further proceedings in conformity with this opinion. * the express exemption of property of the united states in the general tax acts of each state is as follows: alabama. "all property belonging to the united states." code 1876, 358. arkansas. "all property, whether real or personal, belonging exclusively ..... federal government or the instrumentalities by which its powers are carried into execution. this doctrine is well settled." western union telegraph co. v. richmond, above cited. general tax acts of a state are never without the clearest words held to include its own property or that of its municipal page 117 u. s. 174 corporations, although not ..... the question before us. in collector v day, 11 wall. 113, it was adjudged that congress had no power, even by an act taxing all incomes, to levy page 117 u. s. 178 a tax upon the salaries of judicial officers of a state, for reasons similar to those on which it had been held in dobbins v. erie .....
Tag this Judgment!Court : US Supreme Court
..... said coupons in payment of a certain proportion of said taxes; that this last-mentioned act is repugnant to section 10, article i, of the ..... she contracted to receive in payment of all taxes, debts, and demands due her." "that by an act of the general assembly of the state of virginia approved march 15th, 1884, entitled 'an act to provide for the assessment of taxes on persons, property, and income,' &c.;, the collectors of taxes due to said state are forbidden to receive ..... to the circuit court of the united states for the eastern district of virginia syllabus a proceeding under the acts of the legislature of virginia for the identification and verification of coupons tendered in payment of taxes, debts, or demands due the state is not a suit of a civil nature arising under the constitution .....
Tag this Judgment!Court : US Supreme Court
..... question was whether bonds of the state of california, belonging to a new york insurance company but deposited and kept in the state as required by an act to tax and regulate foreign insurance companies doing business in the state, were assessable for taxation there. it was ruled that they were. this case no more than the ..... this authority, repeated in subsequent legislation, the city ordinances of 1870 and 1871 were made. it may well be doubted whether the acts of the legislature were intended to empower the city to tax for its own benefit the debts it might owe to its creditors, especially to its nonresident creditors. debts are not property. a ..... acted upon the thing imported that it has become incorporated and mixed up with the mass of property in the country, it has, perhaps, lost its distinctive character as an import and has become subject to the taxing power of the state." vide also 75 u. s. parham, 8 wall. 123; state tax on railway gross receipts, 15 wall. 284. a tax on income .....
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