Studies in History, Economics, and Public Law, Volumen5,Temas1-3Columbia University Press, 1896 |
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Resultados 1-5 de 46
Página 7
... unsecured indebtedness . Book debts . Banking debts ; deposits . Mortgage debts . Corporation bonds . Public stock . Corporation shares ; quasi debts . PAGE 9 36 44 CHAPTER IV . Property and income . General income taxes ( vii )
... unsecured indebtedness . Book debts . Banking debts ; deposits . Mortgage debts . Corporation bonds . Public stock . Corporation shares ; quasi debts . PAGE 9 36 44 CHAPTER IV . Property and income . General income taxes ( vii )
Página 16
... bond , to claim something valuable from an . other . Property is thus tangible and intangible , positive and negative . Debts have been termed negative , and are clearly so . But in a broad sense there is a negative in all private ...
... bond , to claim something valuable from an . other . Property is thus tangible and intangible , positive and negative . Debts have been termed negative , and are clearly so . But in a broad sense there is a negative in all private ...
Página 18
... bonds , and that their stock represents the value of the franchise only , which is of course largely speculative at first . Applying this analysis to the problem of taxation , it is plain that a capital stock tax and a tax on the ...
... bonds , and that their stock represents the value of the franchise only , which is of course largely speculative at first . Applying this analysis to the problem of taxation , it is plain that a capital stock tax and a tax on the ...
Página 26
... , Conflict of Laws , § 550 . 2 Ibid . , § 383 . 3 3 Cf. Tax Collector vs. Insur . Co. , ( 1890 ) 42 La . An . , 1172 . 2 ceptible to similar treatment under appropriate conditions are corporation bonds 26 [ 26 DOUBLE TAXATION.
... , Conflict of Laws , § 550 . 2 Ibid . , § 383 . 3 3 Cf. Tax Collector vs. Insur . Co. , ( 1890 ) 42 La . An . , 1172 . 2 ceptible to similar treatment under appropriate conditions are corporation bonds 26 [ 26 DOUBLE TAXATION.
Página 27
ceptible to similar treatment under appropriate conditions are corporation bonds , bank deposits and mortgages . The third consideration , in respect to taxable jurisdiction of property , is the economic one . The economic principles ...
ceptible to similar treatment under appropriate conditions are corporation bonds , bank deposits and mortgages . The third consideration , in respect to taxable jurisdiction of property , is the economic one . The economic principles ...
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Términos y frases comunes
administrative powers appointed assessment authority body bonds capital stock charter choses in action Cleveland commissioners committee commonwealth companies conferred Conflict of Laws Congress Const constitutional provision convention creditor Dakota debts decision declared deduction delegate Detroit distributing clause double taxation duties economic elected enacted established executive department exempt exercise federal franchise functions governmental powers governor grade grant held History Ibid income tax judges judicial power judiciary jurisdiction justice land lative legislative power legislature levied lex situs limited mandamus Massachusetts mayor ment Michigan mortgage municipal corporations nature non-residents North Carolina officers Ohio St organization passed Pennsylvania person police political population President principle property tax question receipts regulations rule situs South Dakota special acts special legislation statute Supreme Court tangible property taxable territory theory tion unconstitutional United vested Virginia vote York
Pasajes populares
Página 60 - The Constitution is either a superior paramount law, unchangeable by ordinary means, or it is on a level with ordinary legislative acts, and, like other acts, is alterable when the legislature shall please to alter it. If the former part of the alternative be true, then a legislative act contrary to the Constitution, is not law; if the latter part be true, then written constitutions are absurd attempts, on the part of the people, to limit a power in its own nature illimitable.
Página 60 - So if a law be in opposition to the constitution; if both the law and the constitution apply to a particular case ; so that the court must either decide that case conformably to the law, disregarding the constitution; or conformably to the constitution, disregarding the law; the court must determine which of these conflicting rules governs the case. This is of the very essence of judicial duty.
Página 59 - The question whether an Act repugnant to the Constitution can become the law of the land, is a question deeply interesting to the United States ; but, happily, not of an intricacy proportioned to its interest. It seems only necessary to recognize certain principles, supposed to have been long and well established, to decide it.
Página 35 - When the legislative and executive powers are united in the same person, or in the same body of magistrates, there can be no liberty; because apprehensions may arise lest the same monarch or senate should enact tyrannical laws, to execute them in a tyrannical manner. Again, there is no liberty if the power of judging be not separated from the legislative and executive powers.
Página 60 - To what purpose are powers limited, and to what purpose is that limitation committed to writing, if these limits may at any time be passed by those intended to be restrained...
Página 136 - The governor shall nominate, and by and with the consent of the senate, appoint all officers whose offices are established by this constitution, or which may be created by law, and whose appointment or election is not otherwise provided for, and may remove any such officer for incompetency, neglect of duty or malfeasance in office.
Página 65 - The authority of the Supreme Court must not, therefore, be permitted to control the Congress or the Executive when acting in their legislative capacities, but to have only such influence as the force of their reasoning may deserve.
Página 50 - It shall be the duty of the Legislature to provide for the organization of cities and incorporated villages, and to restrict their power of taxation, assessment, borrowing money, contracting debts, and loaning their credit, so as to prevent abuses in assessments and in contracting debt by such municipal corporations...
Página 173 - When private property shall be taken for any public use, the compensation to be made therefor, when such compensation is not made by the State, shall be ascertained by a jury or by not less than three commissioners appointed by a court of record, as shall be prescribed by law.
Página 17 - All the powers of government, legislative, executive, and judiciary, result to the legislative body. The concentrating these in the same hands is precisely the definition of despotic government. It will be no alleviation that these powers will be exercised by a plurality of hands, and not by a single one. One hundred and seventy-three despots would surely be as oppressive as one.