... gains or receipts of the present or past years. The character of the tax, or its validity, is not determined by the mode adopted in fixing its amount for any specific period or the times of its payment. The whole field of inquiry into the extent of... Documents Accompanying the Journal - Página 1592por Michigan. Legislature. Senate - 1897Vista completa - Acerca de este libro
 | 1892
...or may apportion the i,t exactcrl <f*f"H i nn to the value of the business permfPffitff?suiscloRed by its gains or receipts of the present or past years....taxed. The court below held that the imposition of tl',e taxes was a regulation of commerce, inter-State and foreign, and therefore in conflict with the... | |
 | 1892
...conditions, pecuniary or otherwise, as the state, in Its judgment, may deem most conducive to its interests ed at the dateof the acquisition of the country, namely,... ߛ 0 "6 1883 West Pub. Co." Desty Robert" Robert Desty( uf congress In that respect; and on that ground alone it ordered judgment for the defendant. This ruling... | |
 | 1915
...in this case was by apportioning the charge to the receipts of the business. This the court said was eminently reasonable and likely to produce the most...results both to the state and the corporation taxed. There was no levy in this case upon the receipts themselves, and they constituted simply a means, as... | |
 | United States. Supreme Court - 1891
...conditions, pecuniary or otherwise, as the State in its judgment may deem most conducive to its interests or policy. It may require the payment into its treasury,...of commerce, interstate and foreign, and therefore I in conflict with the exclusive power of Congress in that respect ; [and on that ground alone it ordered... | |
 | United States. Supreme Court - 1892
...conditions, pecuniary or otherwise, as the State in its judgment may deem most conducive to its interests or policy. It may require the payment into its treasury,...the exclusive power of Congress in that respect; and on that ground alone it ordered judgment for the defendant. This ruling was founded upon the assumption... | |
 | John Lewis - 1892
...payment. The whole field of inquiry into the extent of revenue from sources at the command of tiie corporation is open to the consideration of the state...exclusive power of congress in that respect ; and on that ground alone it ordered judgment for the defendant. This ruling was founded upon the assumption... | |
 | 1894
...by the mode adopted in fixing its amount for any specific period or the times of its payment. . . . The rule of apportioning the charge to the receipts...results both to the state and the corporation taxed. This dictum is hardly to be reconciled with the rule laid down in the Horn Silver Mining Company vs.... | |
 | 1894
...by the mode adopted in fixing its amount for any specific period or the times of its payment. . . . The rule of apportioning the charge to the receipts...results both to the state and the corporation taxed. This dictum is hardly to be reconciled with the rule laid down in the Horn Silver Mining Company vs.... | |
 | United States. Supreme Court - 1894
...exercising its franchises within the State, and that the rule of apportioning the charge to the receipts was reasonable, and likely to produce the most satisfactory...results, both to the State and the corporation taxed. In Horn Silver Mining Co. v. New York, 143 US 305, it was held, Mr. Justice Harlan alone dissenting,... | |
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