Court : US Supreme Court
..... mind the english law, this fact was conclusively demonstrated by section 127, wherein the succession or ..... against each interest in real property. the act of 1864 was amended in several particulars by the act of july 13, 1866, 14 stat. 140, c. 184. these amendments, page 178 u. s. 52 however, did not materially modify the system of taxation provided in the act of 1864. whilst the general plan of the act of 1864 shows that its framers had in ..... have referred, made in 1866, the fair inference being that the writer of the present act had before him the original text of the act of 1864, and not that text as amended by the act of 1866. as the only provisions added to the present law relate to the progressive rate upon the legacies, it follows that, unless these added .....
Tag this Judgment!Court : US Supreme Court
..... of the injunction." here we have, contrary to the intimation given in the opinion of the court in this case, a recognition of the principle that the fourteenth amendment does apply to cases of taxation under the laws of a state. and it is to be observed that the court, in mcmillen v. anderson, takes care to show that, under the ..... the person whose land was condemned. this appeared both to the court below and to a majority of the judges of this court to be an abuse of the law, an act of confiscation, and not a valid exercise of the taxing power. this court, however, did not affirm the decree of the trial court awarding a perpetual injunction against ..... and beyond review. here an improvement has been ordered and made the expense of which might justly have been imposed upon adjacent property benefited by the change. by the act of 1881, the legislature imposes the unpaid portion of the cost and expense, with the interest thereon, upon that portion of the property benefited which has thus far borne .....
Tag this Judgment!Court : US Supreme Court
..... mechanical and manufacturing corporations, the limitations set out in notes 8 and 9 supra, remained until the passage of the business corporation law, june 17, 1903, c. 437. [ footnote 11 ] act of april 22, 1905, no.190, amending act of february 9, 1901, no. 1; 5 purdon's digest, 1905-1915 supp. (13th ed.), p. 5340. ..... enterprise and the cooperative -- between economic absolutism and industrial democracy -- is one which has been commonly accepted by legislatures and the courts as justifying discrimination in both regulation and taxation. [ footnote 70 ] liberty warehouse co. v. burley tobacco growers' co-op. marketing assn., 276 u. s. 71 . compare citizens' telephone co. v. ..... possessed by chain stores, there is no taxable difference between the corporate chain and the single store. the state's power to apply discriminatory taxation as a means of preventing domination of intrastate commerce by capitalistic corporations is not conditioned upon the existence of economic need. it flows from the .....
Tag this Judgment!Court : US Supreme Court
..... at 461 u. s. 694 , such proceedings are brought to sell land in order to satisfy delinquent ad valorem taxes assessed on the land itself. 2 t. cooley, law of taxation 866, 910 (3d ed.1903). it is said that the land itself is liable for such taxes, and that conflicting ownership rights thus do not bar its sale. see id ..... a comprehensive revenue bill originating in the house. 80 cong.rec. 9072 (1936). its origins can be traced, however, to an earlier unpassed house bill seeking to amend certain administrative features of the tax laws. see h.r. 12793, 74th cong., 2d sess. (1936). the impetus for the provision, as explained in the house report accompanying the earlier bill, was ..... 1926, pub.l. 20, 1127, 44 stat. (part 2) 9, 123-124. in 1936, as one of a number of amendments in the text of the provision, congress changed "shall" to "may." revenue act of 1936, pub.l. 740, 802, 49 stat. 1648, 1743-1744. the other changes -- specifically, expanding the scope of 7403 to include personal as well as .....
Tag this Judgment!Court : US Supreme Court
..... if it were unleashed by a majority of the court, would be an open invitation to enact these kinds of discriminatory laws laws that, until today, the court has not upheld in even a single instance. taxation is a quintessential act of regulation, not market participation. see, e.g., new energy , 486 u. s., at 278 ( [i] ..... give them. nothing in bacchus suggested its holding was dependent upon the private nature of the favored competitors. instead, in rejecting the argument that discriminatory taxation was justified because the goal was to promote local industry, the court explained that the determination of constitutionality does not depend upon the benefited or the burdened ..... 9, and n. 6. footnote 6 the federal government got in the game even earlier. municipal bonds were exempted from every federal income tax act enacted since passage of the sixteenth amendment in 1913. amdursky & gillette 7.2.1, at 440. footnote 7 this figure includes kentucky and 36 other states that have schemes that .....
Tag this Judgment!Court : US Supreme Court
..... are united with the rights of person, and placed on the same ground by the fifth amendment to the constitution, which provides that no person shall be deprived of life, liberty, and property, without due process of law. and an act of congress which deprives a citizen of the united states of his liberty or property merely ..... congress of 1774, in their statement of rights and grievances, affirm "a free and exclusive power of legislation" in their several provincial legislatures, "in all cases of taxation and internal polity, subject only to the negative of their sovereign, in such manner as has been heretofore used and accustomed." 1 jour.cong. 32. the unanimous ..... which belong to them as the legislature of the united states, of which these territories make a part. loughborough v. blake, 5 wheat. 317. thus, the laws of taxation, for the regulation of foreign, federal, and indian commerce, and so for the abolition of the slave trade, for the protection of copyrights and inventions, for the .....
Tag this Judgment!Court : US Supreme Court
..... delinquent, and the same shall be extended against such property on the tax list for the current year." this, being an amendatory statute, places the amended section as part of the general tax law, and it is to be construed accordingly. the section provides that if any property shall have been omitted from the assessment of any year, it ..... 7, 1887, in a final decree of the circuit court of the united states directing a conveyance. in 1881 (laws 1881, c. 5, p. 24) the legislature of minnesota passed an act providing generally for the assessment and taxation of any real or personal property which had been omitted from the tax roll of any preceding year or years. ..... the privileges which are secured to the property owner in respect to the taxes of the current year are also secured to him in reference to those imposed under amended section 113. he is therefore notified and given an opportunity to be heard before his property is taken from him. questions of this kind have been repeatedly before .....
Tag this Judgment!Court : US Supreme Court
..... accord with applicable rules, and then reinstated, as in wheeler lumber bridge & supply co. v. united states, 281 u. s. 572 . it since has been amended, and further argument has been heard. the facts disclosed in the certificate are: in 1925, the plaintiff, a corporate manufacturer of motorcycles in massachusetts, sold a motorcycle ..... for use by such corporation in its police service, can the transaction be taxed under 600 of the revenue act of 1924 consistently with the constitutional immunity of the state and her governmental agencies from federal taxation? our jurisdiction to entertain certificates from the court of claims, and the limitations on that jurisdiction, are ..... decided may 25, 1931 283 u.s. 570 certificate from the court of claims syllabus 1. a certificate from the court of claims presenting a question of law, suitably distinct and definite, may be entertained although it be apparent that, with the facts as settled by an agreed statement accepted below, a decision of the .....
Tag this Judgment!Court : US Supreme Court
..... establish free schools throughout the state, and shall furnish means for their support, by taxation on property. . . ." [ footnote 7 ] tex.const. of 1876, art. 7, 3, as amended, aug. 14, 1883. [ footnote 8 ] id. art. 7, 3, 4, 5. [ footnote 9 ] 3 gammel's laws of texas 1847-1854, p. 1461. see tex.const. art. 7, 1, ..... and are willing to pay for. allowing local communities to go above and beyond established minimums to provide for their people encourages the best features of democratic government." haw.sess.laws 1968, act 38, 1. [ footnote 103 ] see text accompanying n 7, supra. [ footnote 104 ] g. strayer & r. haig, the financing of education in the ..... the hope that the texas legislature would remedy the gross disparities in treatment inherent in the texas financing scheme. it was only after the legislature failed to act in its 1971 regular session that the district court, apparently recognizing the lack of hope for self-initiated legislative reform, rendered its decision. see texas research .....
Tag this Judgment!Court : US Supreme Court
..... those with whom it deals -- petitioners misconstrue the law. justice scalia argues that mississippi tax comm'n ii holds only that the twenty-first amendment did not override the government's immunity from state taxation, but did not reach the question whether the amendment also overrode federal immunity from state regulation. see ..... licensing regulation would have given that state a say as to which building contractor the federal government could hire, the north dakota labeling requirement -- by acting as a deterrent to contracting with the federal government -- would prevent the federal government from making an unfettered choice among liquor suppliers. the military cannot ..... of liquor into its regulated intrastate market. in hostetter, we stated that our decision in collins, striking down the california alcoholic beverage control act as applied to an exclusive federal reservation, might have been otherwise if "california had sought to regulate or control the transportation of the liquor .....
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