Court : US Supreme Court
..... towns, without the assent of the taxpayers, to become stockholders in, or to lend their credit to, any corporation, however public its object, state v. curators state university, 57 mo. 178, not to permit them to be authorized under any circumstances to raise or spend money for private purposes. it is averred in the answer and ..... legislature to grant authority to cities or towns to make donations and issue bonds to mere private companies or associations having no public functions to perform, and the act of the legislature and the ordinance of the city were void, wherefore the bonds and coupons were issued without any legal authority, and were wholly void. ..... attempted to give and by terms did give to the city authority to make gifts and donations to private manufacturing associations and corporations; that the city council, purporting to act under such authority, by an ordinance adopted september 22, 1871, which was referred to in the answer and is copied in the margin, [ footnote 2 ] did .....
Tag this Judgment!Court : US Supreme Court
..... aside and reserved from sale, out of the public lands within the said territory, for the use and support of a university within the said territory. in 1836, congress passed another act entitled "an act supplementary to the act entitled 'an act for the admission of the state of arkansas into the union, and to provide for the due execution of the laws of ..... the united page 135 u. s. 720 states within the same, and for other purposes,'" by which last act the lands so reserved for the use and support of a university were vested in the state of arkansas. on the 28th of december, 1840, the legislature of arkansas passed an ..... act entitled "an act to authorize the governor to dispose of the seminary lands," and in 1842, the then governor of the state sold to john w. paup the right to .....
Tag this Judgment!Court : US Supreme Court
..... limited to those cases in which the state is the real party, or party on the record, but that counties were corporations which might be sued. dunn v. university of oregon, 9 or. 357, 362; herr v. central kentucky lunatic asylum, 98 ky. 463. corporate agents or individual officers of the state stand in no ..... plaintiff's property for its corporate advantage without compensation, the constitution would have substituted liability for the attempted exemption. but the state of south carolina passed no such act, and attempted to grant no such immunity from suit as is claimed by the college. on the contrary, the statute created an entity, a corporation, a ..... of agency has no application -- the wrongdoer is treated as a principal, and individually liable for the damages inflicted, and subject to injunction against the commission of acts causing irreparable injury. consequently there have been recoveries in ejectment page 221 u. s. 644 where the public agent in possession defended under a void title of .....
Tag this Judgment!Court : US Supreme Court
..... these elements separately and built upon them elaborate and somewhat fervid arguments, but, after all, they depend upon one proposition: whether the right to attend the university of mississippi is an absolute or conditional right. it may be put more narrowly -- whether, under the constitution and laws of mississippi, the public educational institutions ..... all other educational institutions supported, in whole or in part, by the state." by 2 of the act, any student in the university belonging to any of the prohibited societies is not permitted to receive or compete for class honors, diplomas, or distinctions, nor contend ..... section 1 of the act designates by name certain societies, and declares that they "and all other secret orders, chapters, fraternities, sororities, societies and organizations of whatever name, or without a name, of similar name and purpose, among students, are hereby abolished and further prohibited to exist in the university of mississippi and in .....
Tag this Judgment!Court : US Supreme Court
..... the efficiency commission of kentucky, vol. 2, p. 232, and martin & patton, "operations of real estate tax in lexington, ky." (bureau of business research, university of kentucky, page 294 u. s. 568 ms.). perhaps the chief reason is the rapidity of turnover in large scale enterprises; the effect of this mobility being to ..... has a normal or average validity, attested by experience and by the judgment of trained observers. the one view discovers in the attempted classification an act of arbitrary preference among groups essentially the same. t he other perceives in the division a sincere and rational endeavor to adapt the burdens of taxation ..... 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 .....
Tag this Judgment!Court : US Supreme Court
..... generation of such energy, or other local activity of appellant, as distinguished from the gross income derived from its business, it is unnecessary to decide. see atlanta v. oglethorpe university, 178 ga. 379, 173 s.e. 110. it is enough that the present is not such a tax, but is levied on gross receipts from appellant's entire operations ..... times and with such power as will enable it to broadcast throughout the united states without interference by page 297 u. s. 652 other stations. 2, 4, 5, federal radio act of 1927, * 44 stat. 1162; regulations, federal radio commission, file no. 5-r-b-63 and official no. 63; file no. 5-r-b-67 and official no ..... that the license to operate them is granted to appellant by the federal radio commission under the federal radio act. these allegations, read in the light of the statute, which forbids any save licensees to operate broadcasting apparatus, 1, federal radio act of 1927, 44 stat. 1162, and of the facts of which we have judicial knowledge, see buck .....
Tag this Judgment!Court : US Supreme Court
..... property at retail;" "(b) sales made by persons in the course of business activities with respect to which tax liability is specifically imposed under title v of this act, when the gross proceeds from such sales must be included in the measure of the tax imposed under said title v;" "(c) the distribution and news stand ..... offsetting allowance has been conceded, whether the concession was necessary or not, and thus the system has been divested of any semblance of inequality or prejudice. a taxing act is not invalid because its exemptions are more generous than the state would have been free to make them by exerting the full measure of her power. finally, ..... any right or power over tangible personal property preparatory to actual use within the state, such as keeping, storing, withdrawing from storage, moving, installing, or performing any act by which dominion or control over the property is assumed by the purchaser." a tax upon a use so closely connected with delivery as to be in substance a .....
Tag this Judgment!Court : US Supreme Court
..... that it violated the fourteenth amendment, it was said: "that the receipt of income by a resident of the territory of a taxing sovereignty is a taxable event is universally recognized. domicil itself affords a basis for such taxation. enjoyment of the privileges of residence in the state and the attendant right to invoke the protection of its laws are ..... compress & warehouse co. v. mclean, 291 u. s. 17 ; chassaniol v. greenwood, 291 u. s. 584 . [ footnote 16 ] acts of indiana 1903, c. clxxix p. 322. [ footnote 17 ] acts of indiana 1919, c. 59, 5 (twentieth), p. 203. [ footnote 18 ] south bend v. university of notre dame du lac, 69 ind. 344, 348; read v. yeager, 104 ind.195, 199, 3 n.e ..... . a meeting of all these organizations, held on february 10, 1933, passed resolutions favoring the sales tax." "the sales tax in the american states," haig and shoup, (1934, columbia university press), 238, 241, 242. [ footnote 2/6 ] cf. 22 u. s. ogden, 9 wheat. 1, 22 u. s. 196 -197. since congress has not .....
Tag this Judgment!Court : US Supreme Court
..... asks us to eliminate one consequence of that conception. in the field of custom duties, congress has devised a comprehensive and interrelated scheme of administrative and judicial remedies. see act of june 17, 1930, 46 stat. 590, 734, 19 u.s.c. 1514-1515; freund, administrative powers over persons and property, pp. 553-60. ..... court found that the common law right to sue the collector had argumentatively been withdrawn, see cary v. curtis, 3 how. 236, congress promptly restored that right. act of february 26, 1845, c. 22, 5 stat. 727. the problem of legal remedies appropriate for fiscal administration rests within easy congressional control. congress can deal with ..... most practical purposes, reduced the personal liability of the collector to a fiction, the course of the legislation indicates clearly enough that it is a fiction intended to be acted upon to the extent that the right to maintain the suit and its incidents, until judgment rendered, are to be left undisturbed. . . . the right to .....
Tag this Judgment!Court : US Supreme Court
..... , 918. [ footnote 15 ] the government calls attention to a memorandum submitted to the senate finance committee by graham, lecturer in finance at columbia university, which stated that: "the most suitable method of capitalizing reinvested earnings and making them taxable to the stockholders would be through the declaration of taxable ..... of stock dividends as income (1920) 33 harvard law review 885; cf. powell, constitutional aspects of federal income taxation, in the federal income tax (columbia university lectures, 1921) 51; ballantine, corporate personalty in income taxation, (1921) 34 harvard law review 573; powell, income from corporate dividends, (1922) 35 harvard ..... law review 252; surrey, the scope and effect of treasury regulations under the income, estate and gift taxes, 88 university of pennsylvania law review 556; brown, regulations, reenactment, and the revenue acts, 54 harvard law review 377; griswold, a summary of the regulations problem, 54 harvard law review 398; feller .....
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