Studies in History, Economics, and Public Law, Volumen5,Temas1-3Columbia University Press, 1896 |
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Página 5
... reports of occasional tax commissions of the several states also give valuable material . In foreign countries little seems to have been done except in Germany and Switzer- land , where federal complications similar to those in the ( v )
... reports of occasional tax commissions of the several states also give valuable material . In foreign countries little seems to have been done except in Germany and Switzer- land , where federal complications similar to those in the ( v )
Página 8
... gives a consistent but unequal result . Possibility of federal interference consid- ered in regard to the taxation of non - resident bondholders . Public securities should not be exempted from taxation .. 127 DOUBLE TAXATION . CHAPTER I ...
... gives a consistent but unequal result . Possibility of federal interference consid- ered in regard to the taxation of non - resident bondholders . Public securities should not be exempted from taxation .. 127 DOUBLE TAXATION . CHAPTER I ...
Página 17
... gives us an amount which may be said fairly to represent the value of the franchise . So , sim- ilarly , we can often apply this principle to individuals . The sale of the good - will of a mercantile house or of a professional practice ...
... gives us an amount which may be said fairly to represent the value of the franchise . So , sim- ilarly , we can often apply this principle to individuals . The sale of the good - will of a mercantile house or of a professional practice ...
Página 24
... Ibid . , § 447 . Cf. , e . g . , Ill . R. S. , 1891 , ch . 120 , §§ 14 , 15 , gas mains , street railways , bridges . 5 Story , Conflict of Laws , § 376 . the property itself , such as give it necessarily a 24 [ 24 DOUBLE TAXATION.
... Ibid . , § 447 . Cf. , e . g . , Ill . R. S. , 1891 , ch . 120 , §§ 14 , 15 , gas mains , street railways , bridges . 5 Story , Conflict of Laws , § 376 . the property itself , such as give it necessarily a 24 [ 24 DOUBLE TAXATION.
Página 25
the property itself , such as give it necessarily a local character ; and secondly , those of " positive or customary law of the coun- try where they are situate . " Proceedings in rem against per- sonal property may be had only in the ...
the property itself , such as give it necessarily a local character ; and secondly , those of " positive or customary law of the coun- try where they are situate . " Proceedings in rem against per- sonal property may be had only in the ...
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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.