Double Taxation in the United StatesColumbia College, 1895 - 132 стор. |
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actual situs Alabama bank basis of taxation bondholders California capital stock capital stock tax cent choses in action Comrs Conflict of Laws Connecticut considered constitution Cooley court creditor credits debtor debts declared deduction derived from property doctrine domicile double taxation economic situs equal erty exempt exists express companies fact federal foreign corporations gible gross receipts held History Ibid immovables income tax indebtedness intangible interest Iowa Jersey jurisdiction Kansas land levied lex situs liable limited Louisiana Massachusetts mortgage movables non-residents North Carolina Ohio owner Pennsylvania personal property porations practical principle privilege prop property abroad property tax question railroad realty resident respect revenue Seligman Seminarium shareholder shares statute subject to taxation tangible property Tax Commission tax on capital tax on property taxa taxable Taxation of Corp taxation of property telegraph companies Tennessee theory tion United Virginia wealth York
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Сторінка 34 - 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 measures, is declared to be supreme over that which exerts the control, are propositions not to be denied.
Сторінка 95 - States and complying with the provisions of section twentynine of this Act as if a resident. In computing income he shall include all income from every source, but unless he be a citizen of the United States he shall only pay on that part of the income which is derived from any source in the United States.
Сторінка 68 - The income meant by the statute is the income for the year, and is the result of the year's business. It is the net result of many combined influences ; the use of the capital invested ; the personal labor and services of the members of the firm ; the skill and ability with which they lay in or from time to time renew their stock ; the carefulness and good judgment with which they sell and give credit ? and the foresight and address with which they hold themselves prepared for the fluctuations and...
Сторінка 88 - If the owner of personal property within a State resides in another State which taxes him for that property as part of his general estate attached to his person, this action of the latter State does not in the least affect the right of the State in which the property is situated to tax it also.
Сторінка 129 - Council. (For particulars, see Columbia University Bulletins of Information, Faculty of Political Science.) Any person not a candidate for a degree may attend any of the courses at any time by payment of a proportional fee.
Сторінка 22 - And it has been said that the same rule may properly apply to all other local stock or funds, although of a personal nature, or so made by the local law, such as bank stock, insurance stock...
Сторінка 36 - In view of the decisions of this court, it cannot be pretended that the state could constitutionally regulate or interfere with that commerce itself. But taxing is one of the forms of regulation. It is one of the principal forms. Taxing the transportation, either by its tonnage, or its distance, or by the number of trips performed, or in any other way, would certainly be a regulation of the commerce, a restriction upon it, a burden upon it.
Сторінка 112 - ... has been upheld, nevertheless, by the highest authority. The tax on capital stock, as formerly levied in New York, was assessed against foreign corporations doing business in the state. This was upheld in the state court, as not only legal, but just, in so far as it included foreign...
Сторінка 21 - A nation within whose territory any personal property is actually situate has an entire dominion over it while therein, in point of sovereignty and jurisdiction, as it has over immovable property situate there. It may regulate its transfer, and subject it to process and execution, and provide for and control the uses and disposition of it, to the same extent that it may exert its authority over immovable property.
Сторінка 21 - Story, in his commentaries just cited, "although movables are for many purposes to be deemed to have no situs, except that of the domicil of the owner, yet this being but a legal fiction, it yields, whenever it is necessary for the purpose of justice that the actual situs of the thing should be examined.