Court : US Supreme Court
..... individuals only -- the words executrix and executor being merely descriptive of the persons later referred to by name, rather than designating the capacity in which they were to act. numerous cases referred to in robinson v. allison, 74 ala. 254, are relied on to sustain the contention. many authorities to the contrary are cited by ..... "a and b, executors," "a and b, hereinafter named as executors," "my said executors," is not a roundabout means of designating the individuals who are to act, but confer power upon them in their official capacity which may be exercised by the survivor. the plaintiffs, insisting that the rule contended for by them is a ..... raised the obligation to care for the property, keep it insured, pay the taxes, and collect the rents. adelaide wilson and thomas o. wilson, whether acting as executors or as trustees by implication, having accepted the appointment, were bound also to appropriate the income from the land or the dividends from the stock to the maintenance of .....
Tag this Judgment!Court : US Supreme Court
..... of showing their respective estimates page 230 u. s. 436 of the value of the entire property of the carriers in minnesota, the amount of income and expense in that state, their theories of apportionment between the interstate and intrastate business, and their contentions as to the net return for intrastate transportation ..... mississippi and missouri rivers, respectively. after reviewing decisions holding state laws to be ineffective which imposed a direct burden upon interstate commerce, including the cases of the state freight tax case, 15 wall. 232; hall v. decuir, 95 u. s. 485 ; gloucester ferry co. v. pennsylvania, 114 u. s. 196 ; pickard v. ..... the state power, independently of federal legislation, is thus limited, the inquiry need proceed no further. otherwise it must be determined whether congress has so acted as to create such a restriction upon the state authority theretofore existing. (1.) the general principles governing the exercise of state authority when interstate commerce is .....
Tag this Judgment!Court : US Supreme Court
..... , it would doubtless have been expressed." the cherokee tobacco, 11 wall. 616, 78 u. s. 620 . in holding the income tax applicable to indians, the court said, "the terms of the 1928 revenue act are very broad, and nothing there page 319 u. s. 607 indicates that indians are to be excepted. . . . if ..... the guardian of its indian ward is no reason, by itself, why a state should be precluded from taxing the estate of the indian. we have held that the indians, like all other citizens, must pay federal income taxes. superintendent v. commissioner, supra, 295 u. s. 421 . "wardship with limited power over his property ..... income of indians was subject to the federal income tax, and our decision in helvering v. mountain producers corp., 303 u. s. 376 , which overruled previous decisions limiting the power of the state to impose certain types of taxes on incomes derived from tax-exempt and restricted indian property. the state tax authorities have with reasonable consistency interpreted their acts .....
Tag this Judgment!Court : US Supreme Court
..... conditions of this case. 193 f. 289, 198 f. 774, affirmed. the facts, which involve the construction of the federal corporation tax act and the determination of whether the same imposed a tax upon the income derived from the management of corporate property by receivers appointed by the court, are stated in the opinion. page 231 u. s. 145 ..... of this court in pollock v. farmers' loan & trust co., 157 u. s. 429 , 158 u. s. 158 u.s. 601, which held the income tax provisions of a previous law (act of august 27, 1894, 28 stat. c. 349, pp. 509, 553, 27 et seq. ) to be unconstitutional because amounting in effect to a direct ..... was evidently framed, the language employed by the lawmaker, and the reason and spirit of the enactment, all considerations alike lead to the conclusion that the act of 1909 did not impose a tax upon the income derived from the management of corporate property by receivers under such conditions as are here presented. decrees affirmed. * "sec. 38. that every corporation .....
Tag this Judgment!Court : US Supreme Court
..... of 1909, having been enacted before the ratification of the sixteenth amendment, was not in any proper sense an income tax law; but was an excise tax upon the conduct of business in a corporate capacity measured by the income, with certain qualifications prescribed by the act itself. the process of mining ores is, in a sense, equivalent in its results to a manufacturing process ..... test for determining the legislative intent. as has been repeatedly remarked, the corporation tax act of 1909 was not intended to be and is not, in any proper sense, an income tax law. this court had decided in the pollock case that the income tax law of 1894 amounted in effect to a direct tax upon property, and was invalid because not apportioned according to populations, as .....
Tag this Judgment!Court : US Supreme Court
..... to obtain an exertion by the court of its original jurisdiction: "harry w. bolens presented his petition to the then attorney general of wisconsin, setting up that the wisconsin income tax law, chapter 658 of the laws of wisconsin for 1911, is wholly null, void, and of no effect, for that it violates numerous sections of both state and ..... asking the court, as a matter of original cognizance, to enjoin the putting in force of a state law creating a new system of state taxation described as "progressive income taxation." 148 wis. 456. we accept a statement contained in the argument of the plaintiff in error concerning the nature of the original jurisdiction of the court below: ..... .' such action is to be brought originally in the state supreme court, and may be instituted by the attorney general, acting on his own initiative, or acting on the petition of a citizen, or, if he refuses to act on the petition of a citizen, then the citizen may, on notice, apply to the supreme court for permission to .....
Tag this Judgment!Court : US Supreme Court
..... held, in pollock v. farmers' loan & trust co., 157 u. s. 429 , 157 u. s. 584 , that the income tax provisions of the act of august 27, 1894 were unconstitutional in that they imposed a tax upon the income derived from municipal bonds issued under the authority of the states. it is contended by defendant in error that the situation was ..... them. in weston v. charleston, 2 pet. 449, 27 u. s. 466 -468, which involved the right of the city, acting under the authority of the state of south carolina, to ordain a tax upon united states stock in the hands of the owner, mr. chief justice marshall, speaking for the court, after reaffirming the principles settled ..... changed by the admission of oklahoma as a state, combining both the territory of oklahoma and the indian territory. this was accomplished under the enabling act of june 16, .....
Tag this Judgment!Court : US Supreme Court
..... . 173), expressly extended that tax to those domiciled abroad, and a like purpose is beyond doubt expressed in the income tax of 1913 (subdivision 1 of the tariff act of october 3, 1913). but, without resting this case upon ..... expression of more, as embracing the exceptional exertion of the power to tax one permanently residing abroad. as illustrative and throwing light on the real question for decision, action taken by congress in exerting its taxing power is at least worthy of note. for instance, the provisions of the income tax law of june 30th, 1864 (13 stat. 223, 281, c ..... of legislation may not be used for the purpose of affixing to such legislation, when enacted, a meaning which it does not express. the tax imposed by 37 of the tariff act of 1909 does not apply to the use of a foreign-built yacht owned by a citizen of the united states who was permanently resident and .....
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..... from the practical standpoint. as has been said before, the fourteenth amendment does not require that state laws shall be perfect, and we cannot judicially denounce this act as based upon arbitrary distinctions, in view of the wide discretion that must necessarily reside in a state legislature about resorting to classification when establishing regulations for the ..... amount of fee on small claims. if the claim be $200 or less, and suit must be instituted, which makes an attorney necessary, it is a heavy tax on the claimant; therefore, if he present a just demand which is refused, the recovery of the full amount claimed shows that the demand of payment should ..... federal constitution, although intermediately this court has followed the decision of the lower state court. the validity of a state statute under the commerce clause or the act to regulate commerce cannot be attacked in a suit which is not based upon a claim arising out of interstate commerce. a state may classify claims against .....
Tag this Judgment!Court : US Supreme Court
..... de mahon crillon, who died in france in april, 1899; that, until the year of her death, the duchess had been paying the taxes and receiving from her colonists a considerable annual income; that, on september 4, 1900, the defendant, through the treasurer of porto rico, decided that said property belonged to the treasury of porto ..... the fault or negligence mentioned in 1803," within the meaning of 1869. section 1804, by its very terms, imposes upon the principal, with respect to the acts of the representative, not any different obligation, but the same obligation imposed by the preceding section. we say this notwithstanding the somewhat peculiar form of expression in ..... express no opinion. judgment reversed. mr. justice mcreynolds took no part in the consideration or decision of this case. * "section 1803. a person who, by an act or omission, causes damage to another when there is fault or negligence shall be obliged to repair the damage so done." "section 1804. the obligation imposed by the .....
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