 | Carman Fitz Randolph - Constitutional law - 1901 - 250 pages
...theoretical interest. Practically, they are excluded from the federal bud1 See Hylton v. US, 3 Dallas 171. 2 Pollock v. Farmers' Loan & Trust Co., 157 US 429; 158 US 601. get because the rule of apportionment precludes their being levied with substantial justice. Regarding... | |
 | James Kent - Law - 1901 - 1034 pages
...purpose of construing the phrase in the Constitution. Thus, a tax on the circulation by direct tax. Pollock v. Farmers' Loan & Trust Co., 157 US 429 ; 158 US 601. See 29 Am. L .Rev. 550 ; 9 Harv. L. Rev. 198. Succession taxes and taxes upon the franchises of... | |
 | Massachusetts. Attorney General's Office - Attorneys general's opinions - 1911 - 192 pages
...Pet. 435) and interest upon federal securities. See Weston v. City Council of Charleston, 2 Pet. 449; Pollock v. Farmers' Loan & Trust Co., 157 US 429; 158 US 601. Such income would be exempt from a general income tax, though not expressly excepted therefrom.... | |
 | Ohio. Courts - Law reports, digests, etc - 1913 - 728 pages
...governments, which existed before the Federal government was organized : Collector v. Day, 11 Wall., 113 ; Pollock v. Farmers Loan & Trust Co., 157 US, 429; 158 US, 601. It therefore logically follows that the same power is impotent to reach the operations of an arm... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1914 - 922 pages
...upon property or upon income merely as income. It was enacted in view of the decision of this court in Pollock v. Farmers' Loan & Trust Co., 157 US 429, 158 US 601, which held the income tax provisions of a previous law (Act of August 27, 1894, 28 Stat., c. 349,... | |
 | Joseph Ragland Long - Courts - 1917 - 440 pages
...47. Peyroux v. Howard, 7 Pet. 324: 37. Plaquemes Tropical Fruit Co. v. Henderson, 170 US 511 : 56. Pollock v. Farmers' Loan & Trust Co., 157 US 429, 158 US 601 : 32, 33. Powers v. Chesapeake B. Co. 169 US 92: 130, 131. Presidio County v. Noel- Young Bond... | |
 | Missouri. Supreme Court - Law reports, digests, etc - 1918 - 882 pages
...on property, to-wit, a tax on the real estate or personal property from which the income is derived. Pollock v. Farmers' Loan & Trust Co., 157 US 429, 158 US 601; Brushaber v. Railroad, 240 US 1; Knowlton v. Moore, 178 U S. 41 ; Flint v. Stone Tracy Co., 220... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...Rainey v. US, 232 US 308. 3 Revenue Act of 1918, ยง1401. 4Brushaber v. Union Pacific RR Co., 240 US 1. 5 Pollock v. Farmers Loan & Trust Co., 157 US 429; 158 US gress derives from the Constitution6 its powers "to lay and collect taxes, duties, imposts and excises."... | |
 | Electronic journals - 1924 - 1284 pages
...US 586), the Supreme Court held an income tax not direct, and that this case was not overruled until Pollock v. Farmers' Loan & Trust Co. (157 US 429, 158 US 601), in 1893? From the author's point of view those matters are probably preliminary and unimportant.... | |
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Loan & Trust Co., 157 US 429 ; 158 US 601. 
