Report of a Special Meeting ... and the ... Annual Meeting of the Colorado Bar Association, Band 17The Association, 1914 |
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Seite 18
... Sixteenth Amendment and sub- ject to the income tax , that judicial decision will nevertheless establish the fact that what he calls converted capital is income and is taxable , and if the Supreme Court of the United States should so ...
... Sixteenth Amendment and sub- ject to the income tax , that judicial decision will nevertheless establish the fact that what he calls converted capital is income and is taxable , and if the Supreme Court of the United States should so ...
Seite 22
... Sixteenth Amendment . It might have been theoretical with regard to the excise tax , where the question of income was merely a question of measure of the tax , and not a question of the right to lay the tax . But this is the situation ...
... Sixteenth Amendment . It might have been theoretical with regard to the excise tax , where the question of income was merely a question of measure of the tax , and not a question of the right to lay the tax . But this is the situation ...
Seite 144
... amendment to the Federal Constitution ( Sixteenth Amendment ) , under which the latter law was enacted , are living laws . Under the latter Act , it is of great importance to the mining industry to know whether the proceeds of ores ...
... amendment to the Federal Constitution ( Sixteenth Amendment ) , under which the latter law was enacted , are living laws . Under the latter Act , it is of great importance to the mining industry to know whether the proceeds of ores ...
Seite 150
... Sixteenth Amendment not having been as yet ratified ) , income was not taxable as such by Congress without apportionment according to population , and this tax was not so apportioned . And from this X * * point of view , it makes little ...
... Sixteenth Amendment not having been as yet ratified ) , income was not taxable as such by Congress without apportionment according to population , and this tax was not so apportioned . And from this X * * point of view , it makes little ...
Seite 151
... Sixteenth Amendment , which permits an income tax to be laid without apportionment among the several States ? It may well be said that Congress had the power to lay a tax upon the doing of business by corporations conducting mining ...
... Sixteenth Amendment , which permits an income tax to be laid without apportionment among the several States ? It may well be said that Congress had the power to lay a tax upon the doing of business by corporations conducting mining ...
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Beliebte Passagen
Seite 196 - ... and the right of way for the construction of ditches and canals for the purposes herein specified is acknowledged and confirmed ; but whenever any person, in the construction of any ditch or canal, injures or damages the possession of any settler on the public domain, the party committing such injury or damage shall be liable to the party injured for such injury or damage.
Seite 196 - That whenever by priority of possession rights to the use of water for mining, agricultural, manufacturing, or other purposes have vested and accrued and the same are recognized and acknowledged by the local customs, laws, and the decisions of courts, the possessors and owners of such vested rights shall be maintained and protected in the same...
Seite 197 - All patents granted, or pre-emption or homesteads allowed, shall be subject to any vested and accrued water rights, or rights to ditches and reservoirs used in connection with such water rights, as may have been acquired under or recognized by the preceding section.
Seite 160 - The laws reach but a very little way. Constitute government how you please^ infinitely the greater part of it must depend upon the exercise of the powers which are left at large to the prudence and uprightness of ministers of state.
Seite 103 - Municipal law, thus understood, is properly defined to be "a rule of •• civil conduct prescribed by the supreme power in a state, commanding " what is right and prohibiting what is wrong.
Seite 103 - Law, in its most general and comprehensive sense, signifies a rule of action ; and is applied indiscriminately to all kinds of action, whether animate or inanimate, rational or irrational.
Seite 186 - By that statute it was provided that ' whensoever from henceforth it shall fortune in the Chancery that in one case a writ is found, and in like case falling under like law and requiring like remedy is found none, the clerks of the Chancery shall agree in making the writ...
Seite 148 - Income may be defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets, to which it was applied in the Doyle Case (pp.
Seite 188 - Which provision (with a little accuracy in the clerks of the chancery, and a little liberality in the judges, by extending rather than narrowing the remedial effects of the writ) might have effectually answered all the purposes of a court of equity; except that of obtaining a discovery by the oath of the defendant.
Seite 197 - ... the water of all [sic], lakes, rivers and other sources of water supply upon the public lands and not navigable, shall remain and be held free for the appropriation and use of the public for irrigation, mining and manufacturing purposes subject to existing rights.