... capital so employed by it therein. 125 US 547. The tax, though nominally upon the shares of the capital stock of the company, is in effect a tax upon that organization on account of property owned and used by it in the State of Massachusetts... Documents Accompanying the Journal - Página 2651por Michigan. Legislature. Senate - 1897Vista completa - Acerca de este libro
| William Weeks Morrill - 1896 - 970 páginas
...Co. v. Massachusetts, supra, and approved in Massachusetts v. Western Union Telegraph Co., supra : "The tax in the present case, though nominally upon...of the capital stock of the company, is in effect . tax upon that organization on account of property owned and used by it in the State of Massachusetts;... | |
| William Weeks Morrill - 1896 - 942 páginas
...Co. v. Massachusetts, supra, and approved in Massachusetts v. Western Union Telegraph Co., supra : "The tax in the present case, though nominally upon...of the capital stock of the company, is in effect . tax upon that organization on account of property owned and used by it in the State of Massachusetts;... | |
| William Weeks Morrill - 1897 - 986 páginas
...under no obligation to pay its fair proportion of the taxes necessary to its support." 125 US 548. "The tax in the present case, though nominally upon...of its lines in that State to their entire length throughout the whole country is made the basis for ascertaining the value of that property. We do not... | |
| United States. Supreme Court - 1901 - 1488 páginas
...amount TOO] and value of the *capital so employed by it therein. 125 U. 8. 547 [31: 792]. The tax. though nominally upon the shares of the capital stock...of its lines in that state to their entire length throughout the whole country is made the basis for ascertaining the value of that property. Such a... | |
| United States. Supreme Court - 1901 - 1416 páginas
...obligation to pay its fair proportion of the taxes necessary to its support." 135 US 548 [31: 7931. " The tax in the present case, though nominally upon...and used by it in the state of Massachusetts; and (he proportion of the length of its lines in that state to their entire length throughout the whole... | |
| United States. Supreme Court - 1903 - 626 páginas
...personal property as any other person would be." And describing the particular tax imposed it was said : " The tax in the present case, though nominally upon...of its lines in that State to their entire length throughout the whole country is made the basis for ascertaining the value of that property. We do not... | |
| William Weeks Morrill - 1904 - 1032 páginas
...Electl. Cas. 57, 125 US 547, 8 Sup. Ct. 963, 31 L. Ed. 793. The tax, though nominally upon the shares of capital stock of the company, is, in effect, a tax...of its lines in that State to their entire length throughout the whole country is made the basis for ascertaining the value of that property. Such a... | |
| William Weeks Morrill - 1904 - 1032 páginas
...Electl. Cas. 57, 125 US 547, 8 Sup. Ct. 963, 31 L. Ed. 793. The tax, though nominally upon the share* of capital stock of the company, is, in effect, a tax...and used by it in the State of Massachusetts : and tie proportion of the length of its lines in that State to their entire length throughout the whole... | |
| Joseph Asbury Joyce, Howard Clifford Joyce - 1907 - 1016 páginas
...Massachusetts it is essentially an excise upon the capital of the corporation. * * * The tax * * * though nominally upon the shares of the capital stock...in effect, a tax upon that organization on account as Postal Teleg. Cable Co. v. Adams, 155 US 688, 39 L. Ed. 311, 5 Am. Elec. Cas. 036, 640, 15 Sup.... | |
| Washington (State). Supreme Court, Arthur Remington, Solon Dickerson Williams - 1909 - 834 páginas
...its fair proOpinion Per CHADWICK, J. [53 Wash. portion of the taxes necessary to its support. . . . The tax in the present case, though nominally upon...of its lines in that state to their entire length throughout the whole country is made the basis for ascertaining the value of that property. We do not... | |
| |