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Brushaber V. Union Pacific Railroad
''Brushaber v. Union Pacific Railroad Co.'', 240 U.S. 1 (1916), was a landmark United States Supreme Court case in which the Court upheld the validity of a tax statute called the Revenue Act of 1913, also known as the Tariff Act, Ch. 16, 38 Stat. 166 (October 3, 1913), enacted pursuant to Article I, section 8, clause 1 of, and the Sixteenth Amendment to, the United States Constitution, allowing a federal income tax. The Sixteenth Amendment had been ratified earlier in 1913. The Revenue Act of 1913 imposed income taxes that were not apportioned among the states according to each state's population. Background Prior to 1895, all income taxes had been considered indirect taxes (not required to be apportioned among the states according to the population of each state). In the controversial 1895 case of '' Pollock v. Farmers' Loan & Trust Co.'', however, the Court had overturned longstanding precedent and ruled that while a tax on income from labor was an excise, or indirect tax ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lawyers' Edition
The ''United States Supreme Court Reports, Lawyers' Edition'', or ''Lawyers' Edition'' (L. Ed. and L. Ed. 2d in case citations), is an unofficial law report, reporter of Supreme Court of the United States Judicial opinion, opinions. The ''Lawyers' Edition'' was established by the Lawyers Cooperative Publishing Company of Rochester, New York in 1882, and features coverage of Supreme Court decisions going back to 1790. The first ''Lawyers' Edition'' series corresponds to the official ''United States Reports'' from United States Reports, volume 1, volume 1 to List of United States Supreme Court cases, volume 351, volume 351, whereas the second series contains cases starting from the official reporter List of United States Supreme Court cases, volume 352, volume 352. It is currently published by LexisNexis. The ''Lawyers' Edition'' differs from the official reporter in that the editors write headnotes and case summaries, as well as provide annotations to some cases, and decisions are ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Edward Douglass White
Edward Douglass White Jr. (November 3, 1845 – May 19, 1921) was an American politician and jurist. A native of Louisiana, White was a Supreme Court of the United States, U.S. Supreme Court justice for 27 years, first as an Associate Justice of the Supreme Court of the United States, associate justice from 1894 to 1910, then as the ninth Chief Justice of the United States, chief justice from 1910 until his death in 1921. Born in Lafourche Parish, Louisiana, White practiced law in New Orleans after graduating from the University of Louisiana, now Tulane University. He also attended the College of the Immaculate Conception, present-day Jesuit High School (New Orleans), Jesuit High School in New Orleans, class of 1865. His father, Edward Douglass White Sr., was the 10th Governor of Louisiana and a Whig Party (United States), Whig United States House of Representatives, US Representative. White fought for the Confederated States of America, Confederacy during the American Civil War, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Constitution Article One Case Law
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film * ''The United'' (film), an unreleased Arabic-language film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe * "United (Who We Are)", a song by XO-IQ, featured in the television ser ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Union Pacific Railroad V
Union commonly refers to: * Trade union, an organization of workers * Union (set theory), in mathematics, a fundamental operation on sets Union may also refer to: Arts and entertainment Music * Union (band), an American rock group ** ''Union'' (Union album), 1998 * ''Union'' (Chara album), 2007 * ''Union'' (Toni Childs album), 1988 * ''Union'' (Cuff the Duke album), 2012 * ''Union'' (Paradoxical Frog album), 2011 * ''Union'', a 2001 album by Puya * ''Union'', a 2001 album by Rasa * ''Union'' (Son Volt album), 2019 * ''Union'' (The Boxer Rebellion album), 2009 * ''Union'' (Yes album), 1991 * "Union" (Black Eyed Peas song), 2005 Other uses in arts and entertainment * ''Union'' (film), a labor documentary released in 2024 * ''Union'' (Star Wars), a Dark Horse comics limited series * Union, in the fictional Alliance–Union universe of C. J. Cherryh * ''Union (Horse with Two Discs)'', a bronze sculpture by Christopher Le Brun, 1999–2000 * The Union (Marvel Team), a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Kansas Pacific R
Kansas ( ) is a landlocked U.S. state, state in the Midwestern United States, Midwestern region of the United States. It borders Nebraska to the north; Missouri to the east; Oklahoma to the south; and Colorado to the west. Kansas is named after the Kansas River, in turn named after the Kaw people, Kansa people. Its List of capitals in the United States, capital is Topeka, Kansas, Topeka, and its List of cities in Kansas, most populous city is Wichita, Kansas, Wichita; however, the largest urban area is the bi-state Kansas City metropolitan area split between Kansas and Missouri. For thousands of years, what is now Kansas was home to numerous and diverse Plains Indians, Indigenous tribes. The first settlement of non-indigenous people in Kansas occurred in 1827 at Fort Leavenworth. The pace of settlement accelerated in the 1850s, in the midst of political wars over the Slavery in the United States, slavery debate. When it was officially opened to settlement by the U.S. governm ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Union Pacific R
Union commonly refers to: * Trade union, an organization of workers * Union (set theory), in mathematics, a fundamental operation on sets Union may also refer to: Arts and entertainment Music * Union (band), an American rock group ** ''Union'' (Union album), 1998 * ''Union'' (Chara album), 2007 * ''Union'' (Toni Childs album), 1988 * ''Union'' (Cuff the Duke album), 2012 * ''Union'' (Paradoxical Frog album), 2011 * ''Union'', a 2001 album by Puya * ''Union'', a 2001 album by Rasa * ''Union'' (Son Volt album), 2019 * ''Union'' (The Boxer Rebellion album), 2009 * ''Union'' (Yes album), 1991 * "Union" (Black Eyed Peas song), 2005 Other uses in arts and entertainment * ''Union'' (film), a labor documentary released in 2024 * ''Union'' (Star Wars), a Dark Horse comics limited series * Union, in the fictional Alliance–Union universe of C. J. Cherryh * ''Union (Horse with Two Discs)'', a bronze sculpture by Christopher Le Brun, 1999–2000 * The Union (Marvel Team), a M ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Per Head
A poll tax, also known as head tax or capitation, is a lump-sum tax, tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources. ''Poll'' is an archaic term for "head" or "top of the head". The sense of "counting heads" is found in phrases like polling place and opinion poll. Head taxes were important sources of revenue for many governments from ancient times until the 19th century. In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II of England, Charles II in the 17th and Margaret Thatcher in the 20th century. In the United States, voting poll taxes (whose payment was a precondition to voting in an election) have been used to Disenfranchisement after the Reconstruction Era, disenfranchise impoverished and minority voters (especially after Reconstruction Era, Reconstruction). Poll taxes are Regressive tax, regressive, meaning the higher someone's income is, t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Property Tax
A property tax (whose rate is expressed as a percentage or per mille, also called ''millage'') is an ad valorem tax on the value of a property.In the OECD classification scheme, tax on property includes "taxes on immovable property or Wealth tax, net wealth, taxes on the change of ownership of property through Inheritance tax, inheritance or Gift tax, gift and Financial transaction tax, taxes on financial and capital transactions" (see: ), but this article only covers taxes on realty. The tax is levied by the governing authority of the jurisdiction in which the property is located. This can be a national government, a federated state, a county or other Region, geographical region, or a Local government, municipality. Multiple jurisdictions may tax the same property. Often a property tax is levied on real estate. It may be imposed annually or at the time of a real estate transaction, such as in real estate transfer tax. This tax can be contrasted with a rent tax, which is based ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Excise
file:Lincoln Beer Stamp 1871.JPG, upright=1.2, 1871 U.S. Revenue stamp for 1/6 barrel of beer. Brewers would receive the stamp sheets, cut them into individual stamps, cancel them, and paste them over the Bunghole, bung of the beer barrel so when the barrel was tapped it would destroy the stamp. An excise, or excise tax, is any duty (economics), duty on manufactured goods (economics), goods that is normally levied at the moment of manufacture for internal consumption rather than at sale. It is therefore a fee that must be paid in order to consume certain products. Excises are often associated with customs duties, which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at the ''border'', while excise is levied on goods that came into existence ''inland''. An excise is considered an indirect tax, meaning that the producer or seller who pays the levy to the government is expected to try ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Boris Bittker
Boris Irving Bittker (November 28, 1916 – September 8, 2005) was an American legal scholar. A professor at Yale Law School, he wrote textbooks and over one hundred articles on tax law. Early life and career Born in Rochester, New York, Bittker attended Cornell University (class of 1938) and Yale Law School (class of 1941). After law school, Bittker clerked for Judge Jerome Frank of the United States Court of Appeals for the Second Circuit. From 1942 to 1943 Bittker worked as an attorney for the Lend-Lease Administration in Washington, D.C. On May 24, 1943, he joined the United States Army. During the next two years Bittker fought and was wounded in World War II, receiving a Purple Heart. He served with the 42nd Infantry Division in France. Returning from Europe, Bittker returned to government service, working for the Office of the Alien Property Custodian. Bittker reluctantly returned to his alma mater as an assistant professor in 1946. Eventually he gained tenure in ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Census
The United States census (plural censuses or census) is a census that is legally mandated by the Constitution of the United States. It takes place every ten years. The first census after the American Revolution was taken in 1790 United States census, 1790 under United States Secretary of State, Secretary of State Thomas Jefferson. There have been 24 federal censuses since that time. The census includes territories of the United States. The United States Census Bureau is responsible for conducting the census. The 2020 United States census, most recent national census took place in 2020; the next census is scheduled for 2030. Since 2013, the Census Bureau began discussions on using technology to aid data collection starting with the 2020 census. In 2020, every household received an invitation to complete the census over the Internet, by phone or by paper questionnaire. For years between the decennial censuses, the Census Bureau issues estimates made using surveys and statistical mo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
