Court : US Supreme Court
..... within, the united states of an article falsely stamped with the copyright notice in a foreign country and the proviso in the amending act expressly saved the right to sell such an article if it had been ..... provision in the copyright laws forbidding the importation into, or the sale after its importation ..... penal provisions of 4693, rev.stat., as amended by the act of march 3, 1891, had no extraterritorial operation, and did not embrace the act of affixing in a foreign country to a publication a false statement that it was copyrighted under the laws of the united states. prior to the amendment of march 3, 1897, there was no .....
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..... way was not expressly stated. but in 1856, by c. 47 of the laws of that year, p. 76, the charter was again amended by imposing a 2% gross earnings tax in lieu of all other taxes. it is upon this act and the rate of taxation therein in imposed that defendant relies in support of its defense. defendant claims to ..... the line of which road, in a general way, was therein designated. the act was accepted by the persons named as incorporators, but no effort was made by them to construct the road. by c. 58, p. 148, laws of 1855, the act incorporating the company was amended by adding thereto, among other things, a provision requiring the company to construct and ..... equip fifty miles of its road within three years after the passage of the amendment, and the entire line within six years, in default of which, .....
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..... ." mrs. keeney's administrator and children appealed on the ground that the taxable transfer act of new york, insofar as it imposes a tax upon property transferred inter vivos, violated the fourteenth amendment in that it took the property without due process of law, and the different rates of taxation and classification were of such discriminatory a character as to deny the equal protection ..... of the law. the judgment was affirmed. the case is here on writ of error from the .....
Tag this Judgment!Court : US Supreme Court
..... possession of the cities service company. it is manifest that there was no invasion of the security afforded by the fourth amendment against unreasonable search and seizure, as whatever wrong was done was the act of individuals in taking the property of another. a portion of the property so taken and held was turned over to ..... requires their surrender, and that the papers could have been subpoenaed. this may be true. still i cannot believe that action of a public official is necessarily lawful because it does not violate constitutional prohibitions and because the same result might have been attained by other and proper means. at the foundation of our civil ..... liberty lies the principle which denies to government officials an exceptional position before the law and which subjects them to the same rules of conduct that are commands to the citizen. and, in the development of our liberty, insistence upon procedural .....
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..... case, pending in the court of appeals for the third circuit, that court has certified to this questions of law concerning which it asks instructions for the proper disposition of the cause. judicial code, 239, as amended by act of february 13, 1925, 1. bromley, a resident of the united states, brought the present suit in the ..... excises which, since they apply only to a limited exercise of property rights, have been deemed to be indirect, and so valid although not apportioned. 2. the uniformity of taxation throughout the united states enjoined by article 1, 8, is geographic, not intrinsic. a graduated tax, on legacies, granting exemptions, knowlton v. moore, supra, or on ..... have so often been upheld as not violating either the due process or the equal protection clauses of the fourteenth amendment, stebbins v. riley, 268 u. s. 137 , as to leave little ground for supposing that taxation by congress embracing these page 280 u. s. 139 features, and otherwise valid, could be deemed a denial of .....
Tag this Judgment!Court : US Supreme Court
..... co., supra, could be page 294 u. s. 578 invoked successfully to uphold a destructive measure of taxation if the standard of validity were to be looked for in the fourteenth amendment, and not in any other law. the significance of whatever distinctions there may be will be weighed when the event arises. for the present ..... must sustain the claim that the classification made by 2 denies the appellants the equal protection of the laws assured by the fourteenth amendment. page 294 u. s. 555 the trial court's relevant findings are: the act is essentially a revenue measure. the tax is on gross sales, not on gross collections from vendees. ..... justice roberts delivered the opinion of the court. these are four suits heard by a specially constituted district court in kentucky to enjoin state officers from enforcing an act of that commonwealth imposing a gross sales tax. the plaintiffs are, respectively, a domestic corporation conducting a department store in louisville, a partnership operating a similar .....
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..... evidence thus accepted and relied upon would be rejected by other courts either as hearsay or on other grounds is quite beside the point. the fourteenth amendment does not confine the states to the common law rules of evidence, however well established. west v. louisiana, 194 u. s. 258 , 194 u. s. 262 -263; brown v. new jersey, 175 ..... .2d 1274. [ footnote 2 ] chapter 107, p. 209, washington session laws of 1929. (remington's revised statutes 10417, 10418.) this act amended 1 of c. 113, p. 354, of the laws of 1921, as amended by 1, c. 107, p. 290 of the laws of 1923. it left 2 of c. 113, p. 354 laws of 1921, in effect. [ footnote 3 ] pacific t. & t. ..... appeal from the supreme court of washington syllabus 1. a state may require a railroad company engaged in interstate commerce to pay a fee, in addition to general taxation of its property in the state, to cover the expense of local inspection and supervision within the state's police power, but the exaction violates both the commerce clause .....
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..... remand the case for the determination of such questions as are open in the light of this opinion. reverse. * section 3, chapter 505, laws of wisconsin, 1935, as amended by chapter 552, laws of wisconsin, 1935: "section 3. privilege dividend tax." "(1) for the privilege of declaring and receiving dividends, out of income derived from ..... does not demand of states strict observance of rigid categories nor precision of technical phrasing in their exercise of the most basic power of government, that of taxation. for constitutional purposes, the decisive issue turns on the operating incidence of a challenged tax. a state is free to pursue its own fiscal policies, unembarrassed ..... two and one-half percentum of the amount of such dividends declared and paid by all corporations (foreign and local) after the passage and publication of this act and prior to july 1, 1937. such tax shall be deducted and withheld from such dividends payable to residents and nonresidents by the payor corporation." "(2 .....
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..... , 29, 1940 decided march 25, 1940 309 u.s. 530 appeal from the surrogate's court of new york syllabus a statute of new york, amending the 1930 estate tax law, operates to require inclusion in the gross estate of the decedent, for the purpose of computing the estate tax, of property in respect of which the ..... brief summary we have given of the history of this legislation seems a sufficient answer to the charge of proscribed discrimination. to have continued the complete immunity from taxation which the 1930 legislation had unintentionally conferred upon special powers of appointment created before its passage was deemed by new york to have resulted in substantial inequality. the ..... of mrs. vanderbilt's unrestricted property because in the accounting of her estate property was included of which she was not the "beneficial owner." attacking the 1932 act from another point of view, they claim that new york had no authority to draw a taxing page 309 u. s. 538 line between special powers created .....
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..... the people peaceably to assemble, and to petition the government for a redress of grievances." probably no one would suggest that congress could, without violating this amendment, pass a law taxing workers, or any persons for that matter (even lawyers), to create a fund to be used in helping certain political parties or groups favored ..... union shop agreement, made under the authority of 2, eleventh, of the railway labor act, as amended in 1951, on the ground that the contract was in violation of georgia law and rights secured by the first, fifth, ninth, and tenth amendments of the united states constitution. the suit was brought as a class action on behalf of ..... in the railroad industry is stated in the senate report to the 1951 amendment: "the present prohibitions against all forms of union security agreements and the check-off were made part of the railway labor act in 1934. they were enacted into law against the background of employer use of these agreements as devices for establishing .....
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