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" ... 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 1598
por Michigan. Legislature. Senate - 1897
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Notes of Cases Relating to Railway, Private and Municipal ..., Volúmenes6-10

1891 - 468 páginas
...privilege. *lne rule ot apportioning the charge to the receipts ot the business would seem to be eminenuy reasonable, and likely to produce the most satisfactory...and the corporation taxed. " The court below held tuat the imposition of the taxes was a regulation of commerce, interstate and foreign, and therefore...
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