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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: us supreme court Year: 1903 Page 1 of about 9 results (0.076 seconds)

Feb 23 1903 (FN)

Chicago theological Seminary Vs. Illinois

Court : US Supreme Court

Decided on : Feb-23-1903

..... . s. 399 , 184 u. s. 412 : "especial respect should be had to such decisions when the dispute arises out of general laws of a state, regulating its exercise of the taxing power, or relating to the state's disposition of its public lands. in such cases, it is frequently necessary to recur to the history and situation of the country in ..... exceeding $200,000, and a large number of students have been and are being instructed by it in pursuance of its charter. the pieces of real estate upon which the taxes in these cases were levied were acquired by the plaintiff in error by gift or purchase, and were held by it to promote the objects for which it was incorporated ..... whatever." section 2 provides "[t]hat the seminary shall be located in or near the city of chicago." property of the incorporation other than the seminary buildings was taxed under the general taxing law of 1872. the supreme court of illinois construed the statute of 1855 as meaning that the exemption was limited to property used in immediate connection with the seminary ..... , and did not refer to other property held by the institution for investment, although the income was used solely for school purposes. held that as the rule of the supreme court of illinois in construing an act exempting property from taxation under legislative property is that the exemption must be plainly and unmistakably granted, and cannot exist .....

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Apr 06 1903 (FN)

Glidden Vs. Harrington

Court : US Supreme Court

Decided on : Apr-06-1903

..... of law. the statute of massachusetts which requires that all personal estate within or without the commonwealth shall be assessed to the owner, that personal property held in trust, the income of which is payable to another person, shall be assessed to the trustee in the city or town in which such other person resides, if within the commonwealth, and if ..... assessment, and whether, having obtained those particulars, they estimated such property at its just value, according to their best information and belief." the court held the validity of the tax to depend upon the question whether the assessors had jurisdiction to make the assessment. having found that the defendant was an inhabitant of lowell, and had taxable personal property there ..... the superior court of the state of massachusetts syllabus although this court has never had occasion to determine exactly what the fourteenth amendment required in the assessment of ordinary annual taxes upon personal property, such proceedings should be construed with the utmost liberality, and while notice may be required at some stage of the proceedings, such notice need not be ..... of law within the fourteenth amendment. this was not a special assessment, but the ordinary annual tax upon personal property. the act requires that all personal estate, within or without the commonwealth, shall be assessed to the owner; that personal property held in trust, the income of which is payable to another person, shall be assessed to the trustee in the city or .....

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Nov 30 1903 (FN)

WisconsIn and Michigan Ry. Co. Vs. Powers

Court : US Supreme Court

Decided on : Nov-30-1903

..... entitled to the exemptions just stated if the law of 1893 still were in force. but on june 4, 1897, the state passed a law amending the act of 1893 and levying a "specific tax upon the property and business of [every] railroad corporation operated within the state," and enacted that "when the railroad lies partly within and partly without this state ..... contracts and interfering with interstate commerce. the alleged contract is contained in a law of may 27, 1893, 3, which, after levying a specific tax on railroads, provided "that the rate of taxation fixed by this act or any other law of this state shall not apply to any railway company hereafter building and operating a line of railroad within this state ..... similar power in the general railroad law of 1873, of which the above acts of 1893 and 1897 were amendments through intervening amending acts. we need say but a word in answer to the suggestion that the tax is an unconstitutional interference with interstate commerce. in form, the tax is a tax on "the property and business page 191 u. s. 388 of such railroad ..... corporation operated within the state," computed upon certain percentages of gross income. the prima facie measure of .....

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Jan 19 1903 (FN)

Billings Vs. Illinois

Court : US Supreme Court

Decided on : Jan-19-1903

..... of the decedent in the manner hereinafter provided, and after deducting therefrom the value of said life estate, or term of years, the tax transcribed by this act on the remainder shall be immediately due and payable to the treasurer of the proper county, and, together with the interests thereon, shall ..... to quote is as follows: page 188 u. s. 99 "sec. 2. when any person shall bequeath or devise any property or interest therein or income therefrom to mother, father, husband, wife, brother and sister, the widow of the son, or a lineal descendant during the life or for a term ..... all persons in similar circumstances.'" but it is insisted that the classification sustained in the magoun case "related solely to the graduated feature of the tax." in the case at bar, it is said, the question is "whether or not the illinois legislature can discriminate against constituents of a certain ..... in blood, cannot be sustained. inheritance tax laws are based upon the power of a state over testate and intestate dispositions of property, to limit and create estates, and to impose ..... fourteenth amendment in that the classification of life tenants is arbitrary and unreasonable and denies to life tenants the equal protection of laws because it taxes one class of life estates where the remainder is to lineals and expressly exempts life estates where the remainder is to collaterals or to strangers .....

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Jun 01 1903 (FN)

Snyder Vs. Bettman

Court : US Supreme Court

Decided on : Jun-01-1903

..... a share of personal estate divided under the statute of distributions, proportioned to the amount of the legacy or such distributive share, but, in the internal revenue act of 1862, 12 stat. 432, 483, a tax was imposed upon the probate of wills and letters of administration, proportioned to the value of the estate. not only this, but the same statute imposed ..... an amount derived from interest on municipal bonds, is less directly on the bonds than is the tax in this case, on the right of the municipality to take, and yet, as i have said, in pollock v. farmers' loan & trust company, the tax on an income made up in part of interest on a municipal bond was declared to be void, because ..... an action brought by the executor of david l. snyder against the collector of internal revenue to recover $22,000, succession tax upon a legacy of $220,000 bequeathed to the city of springfield, ohio, in trust to expend the income in the maintenance, improvement, and beautifying of a public park of the city known as snyder park, including any extension thereof ..... case, despite the division of opinion on other questions, the court was unanimous in holding that, in any event, income subject to taxation by the united states could not include interest derived from municipal bonds, because to include such interest in income subject to taxation would amount at least to an indirect charge upon a state governmental agency. speaking through mr. chief .....

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Feb 23 1903 (FN)

Louisville and Jeffersonville Ferry Co. Vs. Kentucky

Court : US Supreme Court

Decided on : Feb-23-1903

..... obtained from indiana is not in the company's charter granted by kentucky. page 188 u. s. 396 it is contained only in the act of the legislature of indiana. the indiana franchise was not carried into the charter of the kentucky corporation by reason of that corporation's having the ..... of operating it, and in that capacity continued to operate it until the louisville & jeffersonville ferry company was incorporated, as above stated. under its act of incorporation, the company procured to be conveyed to itself the above-mentioned ferry franchises with the boats then owned by the partnership, and issued therefor ..... of jeffersonville across the ohio river to the public road at the mouth of bear grass creek in kentucky. in 1820, george white, by an act of the indiana legislature, was authorized to keep a ferry in the town of jeffersonville, and to ferry off and from any portion of the ..... by the demurrer to the answer, and therefore, for the purposes of the present hearing, to be taken as true, are substantially as follows: by an act of the general assembly of kentucky, approved march the 16th, 1869, the louisville & jeffersonville ferry company was created a corporation, with power to carry on ..... . . . the appellant is domiciled in kentucky, and the property sought to be taxed has its situs in kentucky, and, as we have said, there is no attempt to tax the appellant's business income or revenue, but its income is alone considered in fixing the value of its franchise." it thus appears from the .....

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Apr 06 1903 (FN)

Foster Vs. Pryor

Court : US Supreme Court

Decided on : Apr-06-1903

..... case. the defendants in error have not only not appealed from the decree of the supreme court, but they have paid the taxes assessed for the purposes mentioned in the act of 1899, and do not seek to recover them back in this case, and the question is of no consequence to them. ..... reservation which shall be or which may hereafter be attached to any county for judicial purposes except taxes for the territorial and court funds. all acts and parts of acts in conflict herewith are hereby repealed." the tax assessor of noble county being of opinion that the law of 1899 was void for reasons hereafter ..... county to which it was attached for judicial purposes, but of which it formed no part, yet that act did not thereby make the reservation a part of the same taxing district as the county. the act of 1895 (and that of 1899) reached for taxation the owners of page 189 u. s. 330 ..... any of the following enumerated cases, that is to say:" " * * * *" "for the assessment and collection of taxes for territorial, county, township or road purposes." the main objection offered to the act of 1899 is that it results in a violation of the rule of uniformity which, as appellants allege, must exist in ..... organized county. those who live and own property in an organized county receive more benefit from the taxes levied for general purposes than do the owners of property located in a reservation. the act of 1899 makes certain personal property in the reservations bear its proportion of the burdens of taxation for .....

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Feb 23 1903 (FN)

Lottery Case

Court : US Supreme Court

Decided on : Feb-23-1903

..... or dangerous qualities of particular articles, we cannot hold that any articles which congress recognized as subjects of commerce are not such." then followed the passage by congress of the act of august 8, 1890, 26 stat. 313, c. 728, providing "that all fermented, distilled, or other intoxicating liquors or liquids transported into any state or territory, or remaining therein ..... determining whether regulation may not under some circumstances properly take the form or have the effect of prohibition, the nature of the interstate traffic which it was sought by the act of may 2, 1895, to suppress cannot be overlooked. when enacting that statute, congress no doubt shared the views upon the subject of lotteries heretofore expressed by this court. ..... florida, which assumed to confer upon a local telegraph company the exclusive right to establish and maintain lines of electric telegraph in certain counties of florida. this court held the act to be unconstitutional. chief justice waite, delivering its judgment, said: "since the case of gibbons v. ogden, 9 wheat. 1, it has never been doubted that commercial intercourse is ..... . . . . commerce is intercourse; one of its most ordinary ingredients is traffic." in the passenger cases, 7 how. 283, the court adjudged certain statutes of new york and massachusetts, imposing taxes upon alien passengers arriving in the ports of those states, to be in violation of the constitution and laws of the united states. in the separate opinions delivered by the .....

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Apr 06 1903 (FN)

San Diego Land and Town Co. Vs. Jasper

Court : US Supreme Court

Decided on : Apr-06-1903

..... 000. indeed, the proportion adopted is not a principal point of complaint. a subordinate complaint is made, however, that the rates will not yield a net income of six percent even upon the valuation adopted. the counsel for the appellees contends, on the other hand, that that valuation was a good deal too high ..... , that too much was allowed under the head of expenses, that the supervisors should have taken into account income from domestic rates, and finally sets up a claim that goes to the bottom of the whole assessment. by an amendment of the california statute approved ..... redlands, 121 cal. 312, 313. we go no further into detail. we do not sit as a general appellate board of revision for all rates and taxes in the united states. we stop with considering whether it clearly appears that the constitution of the united states has been infringed, together with such collateral questions ..... met by digging wells and pumping also ought to be taken into account. that, however, was the private affair of the company. it was a voluntary act for which additional charges were made, and has little or no bearing on the issue -- less even than the drought, to which we do not attribute ..... march 2, 1897, the act is not to invalidate or to interfere with contract easements for the flow and use of water. it is contended that the owners of water rights .....

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