Reports of Cases Determined in the Supreme Court of the State of California Volume N . 43

Reports of Cases Determined in the Supreme Court of the State of California Volume N . 43

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1906 edition. Excerpt: ...City, 2 Black. 620, it was held, further, that it made no difference whether the State law taxed the stocks eo nomine, or included them in the aggregate of the taxpayer's property, to be valued, like the rest, at its worth on the market, thus showing that no change in mode or form can affect the result If the result be to cast a burden upon the measures of Congress adopted for the purpose of carrying into effect the powers of the Government, the State law is void. Again in the Bank Tax Case, 2 Wallace, 200, it was declared that "a tax laid by a State on banks ' on a valuation equal to the amount of their capital stock paid in, or secured to be paid in, ' is a tax on the property of the institution, and when that property consists of stocks of the Federal Government, the law levying the tax is void." Another application of these principles is found in the case of Dobbins v. The Commissioners of Erie County, 16 Peters, 435. The plaintiff was a Captain in the United States revenue service, residing in Pennsylvania. The laws of that State imposed an ad valorem tax on offices, and the question was whether the law, as to offices held under the United States, was not void. It was declared to be void, the ground of the decision being that it was within the power of the United States Government to fix the compensation to be paid to its officers, and that any law of a State, the effect of which was to diminish the amount of such compensation, conflicted with the law of Congress, and was therefore void. Suppose the corporations had already failed to perform Argument for Respondents. the conditions imposed by Congress, and the Secretary had already taken possession of this road and telegraph, who would be sovereign then, the General Government more

Product details

  • Paperback | 258 pages
  • 189 x 246 x 14mm | 467g
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236590287
  • 9781236590282