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" ... which we have given and of the decision in the Pollock Case and the ground upon which the ruling in that case was based, there is no escape from the conclusion that the Amendment was drawn for the purpose of doing away for the future with the principle... "
Taxation of Governmental Securities and Salaries: Hearings Before the ... - Стр. 47
авторы: United States. Congress. Senate. Special Committee on Taxation of Governmental Securities and Salaries - 1939 - Страниц: 713
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United States Supreme Court Reports, Том 60

United States. Supreme Court - 1915 - Страниц: 1212
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock Case was decided; that is, of determining whether a tax...income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this in substance it indisputably...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Том 240

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1916 - Страниц: 810
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock Case was decided, that is, of determining whether a tax...income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this in substance it indisputably...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Том 240

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1916 - Страниц: 812
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock Case was decided, that is, of determining whether a tax...income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this in substance it indisputably...
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Federal Income Tax: A Plain Presentation of the Complex Law for the Benefit ...

Bruce Craven, Reuben Oscar Everett - 1916 - Страниц: 466
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided ; that is, of determining whether a tax...income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this, in substance, it indisputably...
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The National Government of the United States

Everett Kimball - 1920 - Страниц: 656
...of doing away with the principle established in the Pollock ca^e : That is, of determining vd1ether a tax on income: was direct, not by a consideration of the burden pl«c«d on the taxed income upon which it directly operated but by taking into \tewv 'the burden which...
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Selected Cases in Constitutional Law

Harold Edgar Barnes, B. A. Milner - 1924 - Страниц: 440
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock Case was decided; that is, of determining whether a tax...income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this in substance it indisputably...
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Taxation: the People's Business

Andrew William Mellon - 1924 - Страниц: 250
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided; that is, of determining whether a tax...income taxes, from whatever source the income may be derived, shall not be subjected to the regulation of apportion,ment. * " • Indeed, from another...
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The Constitution of the United States of America as Amended to December 1, 1924

United States - 1924 - Страниц: 940
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided ; that is, of determining whether a tax...on the property from which the income was derived. See also — Pollock v. Farmers', etc., Co., 157 U. 8. 429; 158 US 601. Stanton v. Baltic Min. Co.,...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1924 - Страниц: 468
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided; that is, of determining whether a tax...consideration of the burden placed on the taxed income on which it directly operated, but by taking into view the burden which resulted on the property from...
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Leading Cases on American Constitutional Law

Lawrence Boyd Evans - 1925 - Страниц: 1436
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock Case was decided, that is, of determining whether a tax...income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this in substance it indisputably...
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