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... Reports ... Proceedings - Page 148by Ohio State Bar Association - 1908Full view - About this book
| 1901 - 510 pages
...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... | |
| 1900 - 608 pages
...progressive tax is more just and equal than a proportional one. In the absence of constitutional limitation, the question whether it is or is not is legislative...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 pages
...progressive tax is more just and equal than a proportional one. In the absence of constitutional limitation the question whether it is or is not is legislative...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 pages
...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 pages
...progressive tax is more just and equal than a proportional one. In the absence of constitutional limitation, the question whether it is or is not is legislative...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 pages
...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 pages
...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 pages
...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 pages
...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... | |
| Frederick Newton Judson - 1903 - 906 pages
...10!): " If a case should ever arise, where an arbitrary and contiscatory exaction is imposed hearing the guise of a progressive or any other form of tax,...imposed is arbitrary and confiscatory, is obvious." 1 § 510. Scope of Federal taxing power. The great scope of the Federal taxing power is illustrated... | |
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