The state may impose taxes upon the corporation as an entity existing under its laws, as well as upon the capital stock of the corporation or its separate corporate property. And the manner in which its value shall be assessed and the rate of taxation,... The American and English Encyclopedia of Law - Side 633redigert av - 1894Uten tilgangsbegrensning - Om denne boken
| United States. Supreme Court - 1874 - 726 sider
...legislature from imposing u further tax. The Delaware Railroad Tax, 206. 3. The State may impose tuxes upon the corporation as an entity existing under its...assessed and the rate of taxation, however arbitrary or capricious, are mere matters of legislative discretion. Ib. 4. A tax upon a corporation may be proportioned... | |
| United States. Supreme Court - 1874 - 726 sider
...not a restraint upon the legislature from imposing a further tax. The Delaware Railroad Tax, 206. 8. The State may impose taxes upon the corporation as an entity existing under its laws, ns well as upon the capital stock of the corporation or its separate corporate property. And the manner... | |
| North Carolina. Supreme Court - 1884 - 738 sider
...centage upon the cash value of a certain proportionate part of the shares of its capital stock," adding: "The state may impose taxes upon the corporation as...corporation, or its separate corporate property." Recurring to the language employed in the constitution^ to convey and restrict in its exercise the... | |
| United States. Supreme Court - 1887 - 730 sider
...itself, measured by an arbitrary rule. It was there held that a tax may be imposed by a state upon a corporation as an entity existing under its laws,...corporate property. And the manner in which its value is assessed, and the rule of taxation, however arbitrary or capricious, are mere matters of legislative... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1887 - 788 sider
...for Defendant in Error. derived from a law of the State. Bank of Augusta \. Earle, 13 Pet, 519, 595. The State may impose taxes upon the corporation as...the corporation, or its separate corporate property ; tind the manner in which its value shall be assessed, and the rate of taxation, .however -arbitrary... | |
| David Rorer - 1884 - 996 sider
...court add, moreover, in the same case, by way of illustration, that a state " may impose taxes upon" a "corporation as an entity existing under its laws,...corporation or its separate corporate property"; and that the manner of arriving at its value, as well as the rate of taxation, however arbitrary or capricious,... | |
| 1885 - 892 sider
...is approximately just; at any rate is one which the legislature of Delaware was at liberty to adopt. The state may impose taxes upon the corporation as...assessed and the rate of taxation, however arbitrary or capricious, are mere matters of legislative discretion. It is not for us to suggest in any case... | |
| 1890 - 966 sider
...judicial inquiry in a federal tribunal. As was said in Delaware Railroad Tax Case (18 Wallace, 206, 231): "The State may impose taxes upon the corporation as...an entity existing under its laws as well as upon (he capital stock of the corporation or its separate corporate property. And ihe manner in which its... | |
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