... different trades and professions, and may vary the rates of excise upon various products ; it may tax real estate and personal property in a different manner; it may tax visible property only, and not tax securities for payment of money ; it may allow... The Supreme Court Reporter - Página 2571897Vista completa - Acerca de este libro
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 824 páginas
...Bell's Gap R. Co. v. Pennsylvania, 134 US 232, 237; Southwestern OH Co. v. Texas, 217 US 114, 121-122. Clear and hostile discriminations against particular...character, unknown to the practice of our governments, may be obnoxious to the Constitution, but in view of the imposition of taxes on the operation of filling... | |
| United States. Congress. House. Committee on Ways and Means - 1935 - 348 páginas
...securities for payment of money; it may allow deductions for indebtedness, or not allow them. . All such regulations, and those of like character, so...might be obnoxious to the constitutional prohibition. It would, however, be impracticable and unwise to attempt to lay down any general rule or definition... | |
| United States. Congress. House. Committee on Ways and Means - 1935 - 364 páginas
...securities for payment of money; it may allow deductions for indebtedness, or not allow them. ~ All such regulations, and those of like character, so...might be obnoxious to the constitutional prohibition. It would, however, be impracticable and unwise to attempt to lay down any general rule or definition... | |
| 1920 - 1070 páginas
...system of taxation in all proper and reasonable ways." And in the Bell's Gap Co. Case it was said: "All such regulations, and 'those of like character, so...hostile discriminations against particular persons and classée, especially such as are of an unusual character, unknown to the practice of our governments,... | |
| Minnesota Tax Commission (1907-1939) - 1908 - 302 páginas
...tax securities for payment of money. It may allow deductions for indebtedness, or not allow them. All such regulations, and those of like character, so...people of the state in framing their constitution." Graduated or progressive taxation is intimately associated with that of classification, and perhaps... | |
| 1925 - 1020 páginas
...tax securities for payment of money; it may allow deductions for indebtedness, or not allow them. All such regulations, and those of like character, so...people of the state in framing their Constitution. » * » We think that we are safe in saying that the Fourteenth Amendment was not intended to compel... | |
| United States. Office of Federal Coordinator of Transportation - 1938 - 342 páginas
...tax securities for payment of money; It may allow deductions for indebtedness, or not allow them. All such regulations, and those of like character, so...within the discretion of the State legislature, or of the people of the State In framing their Constitution." o See discussion of "equality" and "uniformity"... | |
| 1903 - 1034 páginas
...visible property only, and not securities; may allow or not allow deductions for indebtedness. 'All such regulations and those of like character, so long...people of the state in framing their Constitution.' See, also, Home Ins. Co. v. New York, 134 US 594, 33 L. Ed. 1025, 10 Sup. Ct. 593; St. Louis, IM &... | |
| United States. Office of Commissioner of Internal Revenue - 1912 - 290 páginas
...tax securities for payment of money; it may allow deductions for indebtedness, or not allow them. All such regulations, and those of like character, so...people of the State in framing their constitution. It is insisted in some of the briefs assailing the validity of this tax that these cases have been... | |
| United States. Supreme Court - 1921 - 1260 páginas
...deductio&i for indebtedness. "All «-94 94-9T inch regulations, and those of like character, во long at they proceed within reasonable limits and general...legislature or the people of the state in framing their ConstituÍÍ5J tion." See also Home flna. Co. v. New York, 134 U. 8. 594, 33 L. ed. 1025, 10 Sup. Ct.... | |
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