| John H. Hoffman, David M. Wood - 1921 - 142 pages
...income derived from municipal bonds, which was carried to the Supreme Court of the United States. It was contended that although the property or revenues of the States or their instrumentalities could not be taxed, nevertheless the in" Revenue Law 1918, Sec. 213. "Post, page 41. "Bank v. Yankton... | |
| John Harold Sears - 1922 - 732 pages
...securities issued by another state or tion. The same want of power to tax the property or revenues of the states or their instrumentalities exists in relation to a tax on the income from their securities." issued by a municipality in another state,16 or taxing its own state bonds or the bonds of municipalities... | |
| United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...Government can not tax the interest paid on State and municipal bonds. Here Chief Justice Fuller observed : It is contended that although the property or revenues of the States or their instrumentalities can not be taxed, nevertheless the income derived from State, county, and municipal securities can... | |
| Andrew William Mellon - 1924 - 250 pages
...of the Federal Government. "With reference to this third point, Chief Justice Fuller said (p. 585) : It is contended that although the property or revenues of the States or their instrnmentalities cannot be taxed, nevertheless the income derived from State, county and municipal... | |
| United States. Department of Justice - 1926 - 686 pages
...Constitution to tax either the instrumentalities or the property of a State." On page 585 the court said: " It is contended that although the property or revenues...same want of power to tax the property or revenues of the States or their instrumentalities exists in relation to a tax on the income from their securities,... | |
| John Mabry Mathews, Clarence Arthur Berdahl - 1928 - 1004 pages
...of the Federal Government. With reference to this third point Chief Justice Fuller said (p. 585) : "It is contended that although the property or revenues...same want of power to tax the property or revenues of the States or their instrumentalities exists in relation to a tax on the income from their securities,... | |
| 1919 - 272 pages
...that the property and revenues of municipal corporations are not subjects of federal taxation. * * * It is contended that although the property or revenues...same want of power to tax the property or revenues of the states or their instrumentalities exists in relation to a tax on the income from their securities,... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1937 - 144 pages
...Justice Fuller, who delivered the opinion of the Court, made the following statement as to this point: It is contended that, although the property or revenues...same want of power to tax the property or revenues of the States or their instrumentalities exists in relation to a tax on the income from their securities,... | |
| United States. Congress. Senate. Committee on the Judiciary - 1937 - 86 pages
...Justice Fuller, who delivered the opinion of the Court, made the following statement as to this point: "It is contended that, although the property or revenues...same want of power to tax the property or revenues of the States or their instrumentalities exists in relation to a tax on the income from their securities,... | |
| United States. Congress. Senate. Committee on the Judiciary - 1937 - 92 pages
...Justice Fuller, who delivered the opinion of the Court, made the following statement as to this point: "It is contended that, although the property or revenues...same want of power to tax the property or revenues of the States or their instrumentalities exists in relation to a tax on the income from their securities,... | |
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