Court : US Supreme Court
..... with 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 ..... the business of a money and exchange broker, and especially the ninth section thereof, particularly referred to in the plaintiff's petition, so far as the said section and act impose a tax on that part of the business of a money and exchange page 49 u. s. 74 broker which consists in buying and selling exchange, 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 connected .....
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..... department, being raised by a tax on mailable matter conveyed in the mail, and which is ..... its character and object it is a revenue law, as it acts upon the rates of postage and increases the revenue by prohibiting and punishing fraudulent acts which lessen it. under the act of 1836, the revenue of the post office department is paid into the treasury. revenue is the income of a state, and the revenue of the post office ..... disbursed in the public service, is as much a part of the income of the .....
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..... now by law exempt from taxation, other than that which is in the actual use and occupation of such association or incorporated company, and from which an income or revenue is derived by the owners thereof, shall hereafter be subject to taxation, in the same manner and for the same purposes as other property is now ..... and ground rents of the plaintiffs in the city of philadelphia, and which were possessed by the plaintiffs before the date of the act first mentioned, to be valued and assessed for taxes, and that the taxes were subsequently paid to the officers of the county, under protest, by them. the supreme court of pennsylvania determined that the ..... would probably else have become a public charge, and that, in consequence of the decay of the buildings of the hospital estate, and the increasing burden of the taxes, its means are curtailed and its usefulness limited; therefore, that the real property, including ground rents now belonging and payable to christ church hospital, in the city .....
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..... of making the contract, and although the page 62 u. s. 289 contract be in writing, parol evidence is admissible to show that the agent was acting for his principal. [mr. justice wayne did not sit in this cause.] ford lived in new york, and brought an action against john s. ..... or varied by parol, it is well settled that the principal may show that the agent who made the contract in his own name was acting for him. this proof does not contradict the writing; it only explains the transaction. but the agent, who binds himself, will not be ..... the contract binds those whom on its face it purports to bind, but shows that it also binds another, by reason that the act of the agent is the act of the principal." see higgins v. senior, 9 meeson & wilsby 843 the array of cases and treatises cited by the plaintiff' ..... s. 290 see new jersey steam navigation co. v. merchants' bank, 6 how. 344, 47 u. s. 381 , et cas. ib. cit. the judgment of the court below is therefore reversed, and a venire de novo awarded. .....
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..... of the nonenumerated ports may receive, as an annual compensation for their services, the sum of three thousand dollars from the sources of emolument recognized and prescribed by the act of 7 may, 1822, provided their respective offices yield that amount from these sources, after deducting the necessary expenses incident to the office, and not otherwise, and ..... 63 u. s. 311 throughout that period, the rates of duties on imports were high, and nearly every article of consumption imported from other countries was taxed. change of policy in that behalf, as carried out in the legislation of the succeeding year, affected the emoluments of collectors and reduced the amount of net ..... passed. they had the effect to change the basis of computation, so as to augment the estimated net income from the authorized sources of emolument to what it would have been if the tariff act had not passed, but they were not intended to make any change either in the sources from which the emoluments were derived or .....
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..... is now by law exempt from taxation, other than that which is in the actual use and occupation of such association or incorporated company, and from which an income or revenue is derived by the owners thereof, shall hereafter be subject to taxation in the same manner and for the same purposes as other property is now by ..... is now by law exempt from taxation, other than that which is in the actual use and occupation of such association or incorporated company, and from which an income or revenue is derived by the owners thereof, shall hereafter be subject to taxation in the same manner and for the same purposes as other property is now by ..... passed an act which recited "that christ church hospital, in the city of philadelphia, had for many years afforded an asylum to numerous poor and distressed widows, who would probably else have become a public charge; and it being represented that in consequence of the decay of the buildings of the hospital estate, and the increasing burden of taxes, its .....
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..... whole to have been sold at 25 percent less than their par value, in that way reducing its dividend -- three thousand dollars per annum -- when the clear income of the company, after it had been finished, should become 6 percent per annum upon the cost of the road. we are confirmed in the opinion that the ..... which it was alleged that they had usurped the office of supervisors and assessors of franklin township, under and by virtue of the act of the 13th april, 1846, and of assessing, levying, and collecting taxes, for the use and benefit of the spruce creek & water street turnpike company. and it was decided that the defendants, as ..... railroad company. the defendant denied its obligation to pay the coupons or the bonds. the plaintiff, to maintain the issue on his part, gave in evidence the act of the pennsylvania legislature by which the northwestern railroad company was incorporated. section 1 appointed certain persons therein named to open books, receive subscriptions, and organize a .....
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..... than the others. 11. a large proportion of the depositors, it appeared, had incomes less in amount than $600 per annum, and were not liable to pay an income tax. 12. courts were enjoined by the charter of the institution to construe the act of incorporation favorably and benignly for every beneficial purpose therein intended. it was not ..... day, if made with any person, bank, association, company, or corporation engaged in the business of banking except deposits with associations which were taxed under and by virtue of the act "to provide a national currency," and with savings bank having no capital stock, and whose business was confined to receiving deposits and loaning the ..... or intended to circulate or be used as money. " page 70 u. s. 496 "provided, that this section shall not apply to associations which are taxed under and by virtue of the act 'to provide a national currency,' &c.; . . . [nor to any savings bank having no capital stock, and whose business is confined to receiving .....
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..... as aforesaid, in compliance with his said proposition, and thereafter were ready and willing and, from time to time offered to pay the vendor the net income from the premises after deducting the taxes and insurance as aforesaid; but he declined to abide by his said proposition, and thereafter continued to enforce the said contract of january 29, 1857, ..... and no rule in respect to the contract is better settled than this: that the party who has advanced money, or done an page 72 u. s. 507 act in part performance of the agreement, and then stops short and refuses to proceed to its ultimate conclusion, the other party being ready and willing to proceed and fulfill ..... 497 error to the circuit court for the northern district of illinois syllabus 1. where in part performance of an agreement a party has advanced money, or done an act, and then stops short and refuses to proceed to its conclusion, the other party being ready and willing to proceed and fulfill all his stipulations according to the .....
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..... s. 124 said society, and shall be appropriated to the use of said society in the same manner and subject to the same use as the rents or income of said property are by said will required to be appropriated, and for no other uses or purposes whatever. and all mortgages or investments made as aforesaid from ..... of building; that other parts of the estate are subject to other embarrassments arising from the restrictions of the will, so that said property has become unproductive and the income greatly reduced, and the object of the testator in devising the property to the society frustrated; that those embarrassments, both to the owners and occupants, consequent on ..... the property, collect the rents, and pay them over to the society, to protect the possession, prevent waste, see that the taxes are paid, and in the words of the testator, "do all other legal acts for the well ordering and management of the estate." being thus in the exclusive possession and control of the property and having .....
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