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" In levying excise taxes the most ample authority has been recognized from the beginning to select some and omit other possible subjects of taxation, to select one calling and omit another, to tax one class of property and to forbear to tax another. "
Double Taxation: Preliminary Report of a Subcommittee of the Committee on ... - Page 45
by United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 328 pages
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Cases Decided in the Court of Claims of the United States, Volume 63

United States. Court of Claims - 1928 - 760 pages
...applied to every object within its range " in such measure as Congress may determine;" enables that body "to select one calling and omit another, to tax one class of property and to forbear to tax another ;" and may be applied in different ways to different objects so long as there is "geoOpinion...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 220

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1911 - 754 pages
...Knowlton v. Moore, 178 US 41, supra, and we can add nothing to the discussion contained in that case. In levying excise taxes the most ample authority has...another, to tax one class of property and to forbear to tax another. For examples of such taxation see 220 US Opinion of the Court. cases in the margin,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 220

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1911 - 744 pages
...KnowUon v. Moore, 178 US 41, supra, and we can add nothing to the discussion contained in that case. In levying excise taxes the most ample authority has...another, to tax one class of property and to forbear to tax another. For examples of such taxation see 220 US Opinion of the Court. cases in the margin,...
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Accountancy Problems with Solutions, Volume 2

Leo Greendlinger - 1911 - 466 pages
...Knowlton vs. Moore, 178 US supra, and we can add nothing to the discussion contained in that case. In levying excise taxes the most ample authority has...another, to tax one class of property and to forbear to tax another. For examples of such taxation see cases in the margin, decided in this court, upholding...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - 1911 - 348 pages
...Knowlton v. Moore, 178 US, supra, and we can add nothing to the discussion contained in that case. In levying excise taxes the most ample authority has...another, to tax one class of property and to forbear to tax another. For examples of such taxation, see cases in the margia. decided in this court, upholding...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - 1911 - 348 pages
...Knowlton v. Moore, 178 VS, supra, and we can add nothing to the discussion contained in tliat case. Tn levying excise taxes the most ample authority has...another, to tax one class of property and to forbear to tax another. For examples of such taxation, see cases in the margin, decided in this court, upholding...
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Supreme Court Reporter, Volume 31

United States. Supreme Court - 1911 - 760 pages
...L. ed. 969, 20 Sup. Ct. Rep. 747, and we can add nothing to the discussion contained in that case. l e of property and to forbear to tax another. ยก3 For examples of such taxation see'cases in* the margin,...
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Agricultural extension, H.R. 7951. Uniform standards for cotton, H.R. 14492 ...

United States. Congress. House. Committee on Agriculture - 1915 - 688 pages
...but this power of classification is very broad. As stated in Flint v Stone Tracy Co. (220 US, 158) : "In levying excise taxes the most ample authority...another; to tax one class of property and to forbear to tax another." The limitation is well defined in Nicol v. Ames (173 US, 521), as follows: " The question...
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The South Western Reporter, Volume 260

1924 - 1214 pages
...classification, thority has been recognized from the beginning The activities of corporate organizations to select some and omit other possible subjects of...another, to tax one class of property and to forbear to tax another. * * * Many instances might be given where this Court has sustained the right of a state...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 267

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1925 - 688 pages
...to every object within its range ' in such measure as Congress may determine ' ; enables that body ' to select one calling and omit another, to tax one class of property and to forbear to tax another ' ; and may be applied in different ways to different objects so long as there is '...
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