Court : US Supreme Court
..... year following the date of the ordinance, that being the annual date established by the ordinance, "for each person acting as agent or solicitor for any laundry without the corporate limits of the town." it was held that the license tax was repealed, and the right of action therefore extinguished, by section 3366 of the political code, added thereto by ..... the act of march 23, 1901. this is the same section relied upon in the case at bar. the court ..... said it was clear that the license tax in question was imposed for the purpose of raising revenue, and that the case was therefore .....
Tag this Judgment!Court : US Supreme Court
..... and not substance, to control. in pollock v. farmers' loan & trust co., 157 u. s. 429 , the question was whether congress could, in levying an income tax, include as part of the taxable income revenues derived from real estate. it was held that it could not be done, because substance was to control, and that to include rents in the ..... evade the restrictions imposed by congress upon the right to acquire land by preemption which it seems to me must result from the construction now given to the act of congress as applied to the contract in controversy causes me to state the reasons for my dissent. there is no controversy as to the applicable statute, ..... that a mortgage given by a preemptor prior to the entry of the lands was void, reaching this conclusion largely on the proposition that at the time the preemption act was passed (1841), mortgages, always in form conveyances, were then regarded by the profession generally as conditional alienations. to like effect were the early rulings of the .....
Tag this Judgment!Court : US Supreme Court
..... the contention is directly antagonistic to the ruling made in united states v. railroad co., supra, which ruling was expressly approved in the subsequent cases, especially in the income tax case? was not the united states the proprietor of the land in tennessee which it was held, in the van brocklin case, the state of tennessee had no ..... page 199 u. s. 461 in ambrosini v. united states, 187 u. s. 1 , in which the federal war revenue tax act, providing for stamp taxes on bonds, was held inapplicable to bonds required from licensees under the dram shop act of illinois, the court declared (p. 187 u. s. 8 ): "the question is whether the bonds were taken in the ..... company, or corporation, as well as a natural person." now the dispensers were persons who sold liquors. they applied for and received the licenses. true, they were acting simply as agents of the state, but if the fact that the state was the principal creates no exemption from federal taxation, then the statute reaches them because they .....
Tag this Judgment!Court : US Supreme Court
..... co. v. kline, page 200 u. s. 236 199 u. s. 593 ; cable v. united states life insurance company, 191 u. s. 307 . by the act under consideration, the tax is levied upon every packing house doing business in the state, which includes by its terms both domestic and foreign meatpacking houses. it is true that it appears that ..... animals for food and commercial purposes, and, under the laws of north carolina, said commission merchants, brokers, and butchers are not amenable to the tax levied under 56 of said revenue act of 1903. at all points in north carolina where the armour packing company is engaged in business, and at various other places in said state, ..... a uniform rule, all moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise. . . . the general assembly may also tax trades, professions, franchises, and incomes." it appeared from the facts agreed, as in substance stated by the supreme court of north carolina, that the armour packing company was incorporated in new .....
Tag this Judgment!Court : US Supreme Court
..... catherine for and during her life, and to permit her to receive and take the whole income thereof after paying taxes repairs and insurance, and to apply and dispose of such income as she my said wife may think proper and from and after her decease, in trust ..... , by rigidly giving plurality to the pronoun "their," as creating a joint tenancy so that the last surviving daughter takes all the income to the exclusion of the children of her sisters previously deceased. 25 app.d.c. 514 affirmed. the facts are stated in the ..... of this my last will and testament. and if my said daughter shall die or from any cause should become unable to act in the trust, i direct, that a trustee shall be appointed by the circuit court so that the trusts hereby created shall ..... executrix of this my last will and testament. and if my said daughter shall die or from any cause should become unable to act in the trust, i direct that a trustee shall be appointed by the circuit court so that the trusts hereby created shall .....
Tag this Judgment!Court : US Supreme Court
..... the constitution of the state, is the same as that in the state courts. it is enough for our purpose to say that section one of the act of 1895 subjects to a tax all property situated within the state, which shall, by will or by the intestate laws, pass from any person who may die seised or possessed of the ..... court. this writ of error is directed to a judgment of the supreme court of the state of illinois sustaining a tax assessed against plaintiff in error under the inheritance tax law of that state, passed june 15, 1895, entitled "an act to tax gifts, legacies, and inheritances in certain cases, and to provide for the collection of the same." laws of 1895, ..... same. the act was amended in 1901 by adding thereto the following section: "when the beneficial interest of any property or income therefrom shall pass to or for the .....
Tag this Judgment!Court : US Supreme Court
..... is not the only thing to be considered. as was pointed out by the court of appeals, the familiar stamp tax of two cents on checks, irrespective of amount, the poll tax of a fixed sum, irrespective of income or earning capacity, and many others, illustrate the page 204 u. s. 160 necessity and practice of sometimes substituting count ..... more or less of a speculation to inquire what exceptions the state court may read into general words, or how far it may sustain an act that partially fails. with regard to taxes, especially, perhaps it might be assumed that the legislature meant them to be valid to whatever extent they could be sustained, or some other ..... formal elaboration of rules which its words do not import. see michigan central railroad co. v. powers, 201 u. s. 245 , 201 u. s. 293 . stamp acts necessarily are confined to certain classes of transactions, and to classes which, considered economically or from the legal or other possible points of view, are not very different from other .....
Tag this Judgment!Court : US Supreme Court
..... in re dows, 167 n.y. 227 -- a case which arose under the same statute of 1897. in that case, the testator devised real estate in trust to pay the income to his son for life, and, upon his death, to vest absolutely page 205 u. s. 477 and at once in his children and the issue of his deceased children ..... , took an appeal from the order of the surrogates' court refusing to dismiss the petition to the appellate division of the supreme court, where it was held that the act under which the tax was imposed, as applied to this case, was unconstitutional. in re delano, 82 app.div. 147. the state comptroller appealed to the court of appeals from the decision ..... 1844 to frank h. delano, mr. astor executed a deed in the nature of a marriage settlement conveying certain real and personal property to trustees in trust to pay the income to said laura delano for life, with remainder to her issue in fee or, in default of issue, to her heirs in fee, and giving her power, in her discretion .....
Tag this Judgment!Court : US Supreme Court
..... to collect all the assets of the company, and with authority to run and operate the railroads and collect and receive all the rents due and apply the income thereof, under the direction of the court, for such period as the court should order, and for the purpose of protecting and preserving the railroads and assets ..... to be taken, which might prejudice the same, and that, temporarily and pending the suit, an injunction might issue against the defendant and all persons claiming to act by, through, or under it, and all other persons, restraining them from interfering with the receiver taking possession of the property, and that complainants might have such ..... was also indebted in other large sums, aggregating between five and ten millions of dollars more, by reason of expenditures for equipment and for repairs; also for taxes, and also for a large amount of floating indebtedness, besides which there were a great number of suits pending against it to recover damages for alleged injuries .....
Tag this Judgment!Court : US Supreme Court
..... . the university receives the rents or income free from any tax. the tax is, in both form and substance, upon a separate interest in real estate granted by the lessor, and is assessed against the ..... 5 that the interest of a lessee should be assessed to the owner of such interest separately from other interests in the real estate. section 32 of the same act provided that all taxes should be a lien upon the fee in the property, and not merely upon the interest of the person to whom the property was, or ought to be ..... taxation. such act impaired no obligation of contract between the state and the university. nor is such an assessment the same in substance as one against the owner in fee of the land. we cannot see that pollock v. farmers' loan & trust co., 157 u. s. 429 , touches the case. this is not a tax on the rents or income of real estate .....
Tag this Judgment!