Excerpt from Indirect Encroachment on Federal Authority by the Taxing Powers of the States
The determination of the question whether any act or business or privilege or property is a subject of interstate commerce or is an agency of the federal government depends of course on its relation to interstate commerce or to the federal government. This rela tion may be direct or indirect, remote or immediate. The ques tion is often one of degree. A somewhat arbitrary line has to be drawn. In drawing this line in respect to any mooted subject, economic considerations are always pertinent and frequently con trolling. The doctrine of Chief Justice Marshall does not exclude economics from use as a test. His own arguments were frequently economic ones.8 But his doctrine uses the economic test for the single purpose of determining whether the act or business or privi lege or property on which the tax is levied is subject to or immune from the exercise of the state taxing power under consideration. If immunity exists, the immunity is complete. The tax is beyond state authority whether the amount imposed is a million dollars or a cent. Ii, however, the tax falls on an object within the power of the state, the power may be exercised to any extent that the state pleases. The power to tax at all involves the power to tax as the state Wills. It is a power which in its nature acknowledges no limits.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
"synopsis" may belong to another edition of this title.
FREE shipping from United Kingdom to U.S.A.
Destination, rates & speedsSeller: Forgotten Books, London, United Kingdom
Paperback. Condition: New. Print on Demand. This book explores the complexities of state taxation and its potential interference with federal authority, particularly in regard to taxing instruments of the federal government. The author traces the evolution of the "no limits" doctrine, which held that states had unfettered taxing power, to its eventual modification. This shift recognized the need to balance state sovereignty with the protection of federal interests. The book examines landmark cases that shaped this legal landscape, including McCulloch v. Maryland, Weston v. City Council of Charleston, and Home Savings Bank v. Des Moines. Through a detailed analysis of these cases, the author illuminates the intricate relationship between state and federal powers, the legal distinctions between subjects of taxation and measures of taxation, and the evolving concept of indirect encroachment. This book provides valuable insights for legal scholars, tax professionals, and anyone interested in the interplay between state and federal authority. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Seller Inventory # 9781333222871_0
Quantity: Over 20 available
Seller: PBShop.store US, Wood Dale, IL, U.S.A.
PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9781333222871
Quantity: 15 available
Seller: PBShop.store UK, Fairford, GLOS, United Kingdom
PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9781333222871
Quantity: 15 available
Seller: moluna, Greven, Germany
Condition: New. KlappentextrnrnExcerpt from Indirect Encroachment on Federal Authority by the Taxing Powers of the StatesThe determination of the question whether any act or business or privilege or property is a subject of interstate commerce or is an . Seller Inventory # 2148032470
Quantity: Over 20 available