The Supreme Court on the Incidence and Effects of Taxation
Author : Margaret Spahr
Publisher :
Page : 184 pages
File Size : 32,72 MB
Release : 1925
Category : Taxation
ISBN :
Author : Margaret Spahr
Publisher :
Page : 184 pages
File Size : 32,72 MB
Release : 1925
Category : Taxation
ISBN :
Author : Margaret SPAHR
Publisher :
Page : pages
File Size : 50,66 MB
Release : 1925
Category :
ISBN :
Author : Margaret Spahr
Publisher :
Page : 261 pages
File Size : 47,84 MB
Release : 1925
Category : Taxation
ISBN :
Author : Marcus Lee Hansen
Publisher :
Page : 65 pages
File Size : 29,46 MB
Release : 1924
Category : Germany
ISBN :
Author : Margaret Spahr
Publisher :
Page : pages
File Size : 14,16 MB
Release : 1925
Category :
ISBN :
Author : Congress. Internal Revenue Taxation Joint Committee
Publisher :
Page : pages
File Size : 25,66 MB
Release : 1953
Category :
ISBN :
Author : United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher :
Page : 220 pages
File Size : 34,86 MB
Release : 1959
Category : Taxation
ISBN :
Author : Herbert Clarence Fooks
Publisher :
Page : 934 pages
File Size : 47,79 MB
Release : 1926
Category : Taxation
ISBN :
Author : Jasper L. Cummings (Jr.)
Publisher : American Bar Association
Page : 0 pages
File Size : 25,9 MB
Release : 2013
Category : Taxation
ISBN : 9781614387206
This book examines the intersection of the U.S. Constitution and federal taxation going back to the earliest years of the nation. The author has organized over 1,100 Supreme Court cases for maximum accessibility by practitioners and others involved in tax law practice, law making, and legal scholarship. Highlights include a thoroughly researched chapter on the Court's decision in National Federation of Independent Business v. Sebelius.
Author : United States Supreme Court
Publisher : Theclassics.Us
Page : 146 pages
File Size : 30,87 MB
Release : 2013-09
Category :
ISBN : 9781230367132
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1912 edition. Excerpt: ... "Direct taxes being now well settled in their meaning, a tax on carriages left for the use of the owner is not a capitation tax; nor a tax on the business of an insurance company; nor a tax on a bank's circulation; nor a tax on income; nor a succession tax. The foregoing are not, properly speaking, direct taxes within the meaning of the Constitution, but excise taxes or duties." Black, writing on Constitutional Law, says: "But the chief difficulty has arisen in determining what is the difference between direct taxes and such as are indirect. In general usage, and according to the terminology of political economy, a direct tax is one which is levied upon the person who is to pay it, or upon his land or personalty, or his business or income, as the case may be. An indirect tax is one assessed upon the manufacturer or dealer in the particular commodity, and paid by him; but which really falls upon the consumer, since it is added to the market price of the commodity which he must pay. But the course of judicial decision has determined that the term 'direct, ' as here applied to taxes, is to be taken in a more restricted sense. The Supreme Court has ruled that only land taxes and capitation taxes are 'direct' and no others. In 1794 Congress levied a tax of ten dollars on all carriages kept for use, and it was held that this was not a direct tax. And so also an income tax is not to be considered direct. Neither is a tax on the circulation of state banks, nor a succession tax, imposed upon every 'devolution of title to real estate.'" Opinions cited on page 162. Not only have the other departments of the government accepted the significance attached to the word " direct" in the Hylton case by their actions as to direct taxes, but they have also...