A Treatise on the Power of Taxation, State and Federal, in the United StatesF. H. Thomas Law Book Company, 1903 - 868 頁 |
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常見字詞
Act of Congress amount applied apportionment authority bank shares bonds capital stock Circuit Court citizens claimed Constitution contract County court held debts decision declared deduction determine discrimination dissenting domicil due process duties enforced equal protection erty exempt from taxation exercise exports express company Federal question foreign corporation Fourteenth Amendment franchise granted gross receipts imposed inheritance tax intangible property interstate commerce invalid judgment judicial jurisdiction Kentucky land legislative legislature license tax limited Louisiana Maryland ment mileage Missouri moneyed capital municipal national banks non-resident Ohio opinion original packages Owensboro owner payment Pennsylvania personal property power of taxation principle privilege process of law prop public purpose real estate resident rule securities shareholders Shelby County situs statute supra Supreme Court sustained taxable taxing power telegraph tion uniform United States Circuit valid valuation violation void Wall Western Union York
熱門章節
第 695 頁 - Act read in its essential parts as follows: (A) final judgment or decree in any suit, in the highest court of law or equity of a State in which a decision in the suit could be had, where is drawn in question the validity of a treaty or statute of, or an authority exercised under the United States, and the decision is against their validity...
第 733 頁 - Every bill brought by one or more stockholders in a corporation, against the corporation and other parties, founded on rights which may properly be asserted by the corporation...
第 768 頁 - All taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
第 373 頁 - By the law of the land is most clearly intended the general law; a law which hears before it condemns; which proceeds upon inquiry, and renders judgment only after trial. The meaning is, that every citizen shall hold his life, liberty, property, and immunities under the protection of the general rules which govern society. Everything which may pass under the form of an enactment is not, therefore, to be considered the law of the land.
第 747 頁 - The times, places and manner of holding elections for senators and representatives shall be prescribed in each State by the legislature thereof; but the Congress may at any time, by law, make or alter such regulations, except as to the places of choosing senators.
第 780 頁 - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation ; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious or charitable purposes, as may be specially exempted by law.
第 769 頁 - For all other corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes; but such taxes shall be uniform in respect to persons and property within the jurisdiction of the body imposing the same.
第 10 頁 - That the power to tax involves the power to destroy; that ; the power to destroy may defeat and render useless the power to create; that there is a plain repugnance in conferring on one government a power to control the constitutional measures of another, which other, with respect to those very means, is declared to be supreme over that which exerts the control, are propositions not to be denied.
第 640 頁 - The result of the most careful and attentive consideration bestowed upon this clause is, that if it does not enlarge, it cannot be construed to restrain the powers of congress, or to impair the right of the legislature to exercise its best judgment in the selection of measures, to carry into execution the constitutional powers of the government.
第 566 頁 - Amendment, that no State shall deny to any person within its jurisdiction the equal protection of the laws, was not intended to prevent a State from adjusting its system of taxation in all proper and reasonable ways.