If a case should ever arise, where an arbitrary and confiscatory exaction is imposed bearing the guise of a progressive or any other form of tax, it will be time enough to consider whether the judicial power can afford a remedy by applying inherent and... The North American Review - Sayfa 151925Tam görünüm - Bu kitap hakkında
| 1901 - 510 sayfa
...where an arbitrary and confiscatory exaction is imposed, bearing the guise of a progressive or any i other form of tax, it will be time enough to consider...no express authority in the Constitution to do so." It is obvious that in the annexation of outlying and distant possessions grave questions will arise... | |
| Ohio State Bar Association - 1908 - 212 sayfa
...progressive tax is more just and equal than a proportional one. In the absence of constitutional limitations the question whether it is or is not is legislative...imposed is arbitrary and confiscatory is obvious." But how stands the law of our own state and what would be the fate of such legislation, as is indicated... | |
| 1900 - 608 sayfa
...tax is without merit. It was disposed of in Alagoun vs. Illinois Trust 6* Savings Banh (170 US 293). The review which we have made exhibits the fact that...imposed is arbitrary and confiscatory, is obvious. On the same day that the above decision was rendered, the court handed down two opinions sustaining... | |
| Christopher Gustavus Tiedeman - 1900 - 676 sayfa
...therefore, the tax assessed and collected was for a larger amount than the sum actually due by law. " The review which we have made exhibits the fact that...imposed is arbitrary and confiscatory is obvious." § 137a Mr. Justice Brewer dissented from the opinion of the court, holding that the constitutional... | |
| United States. Supreme Court - 1900 - 672 sayfa
...progressive or any other form of tax, it will be time enough to consider MR. JUSTICE II AIM, AN, dissenting. whether the judicial power can afford a remedy by...imposed is arbitrary and confiscatory, is obvious. It follows from the foregoing opinion that the court below erred in denying all relief, and that it... | |
| United States. Office of Commissioner of Internal Revenue - 1901 - 392 sayfa
...tax is without merit. It was disposed of in Magoun v. Illinois Trust and Savings Bank (170 US, 293). The review which we have made exhibits the fact that...imposed is arbitrary and confiscatory is obvious. It follows from the foregoing opinion that the court below erred in denying all relief, and that it... | |
| United States. Supreme Court - 1901 - 648 sayfa
...court upheld the graded feature of the legacy tax, the following language is used, (178 US 109) : " The grave consequences which it is asserted must arise...no express authority in the Constitution to do so." The people of the State, through its constitution and laws, can provide for the trial of capital or... | |
| 1901 - 1234 sayfa
...recognized, involves in its ultimate aspect the mere assertion that free and representative goverr-ment is a failure, and that the grossest abuses of power...no express authority in the Constitution to do so. The people of the State, through its constitution and laws, can provide for the trial of capital or... | |
| United States. Supreme Court - 1901 - 196 sayfa
...usurp a purely legislative function. If a case should ever arise where an arbitrary and eonfiscatory exaction is imposed, bearing the guise of a progressive...no express authority in the Constitution to do so." It is obvious that in the annexation of outlying and distant possessions grave questions will arise... | |
| Frederick Newton Judson - 1903 - 906 sayfa
...grave consequences of recognizing the right to levy progressive taxes, the court said at page 109: " If a case should ever arise, where an arbitrary and...imposed is arbitrary and confiscatory, is obvious." 1 § 510. Scope of Federal taxing power. The great scope of the Federal taxing power is illustrated... | |
| |