 A tax upon the leases is a tax upon the power to make them, and could be used to destroy the power to make them.  State Taxation of National Banks - Stran 167avtor: United States. Congress. House. Committee on Banking and Currency - 1922Celotni ogled - O knjigi
 | United States. Court of Claims - 1934 - 914 strani
...directly upon the leases themselves. In Indian Oil Co. v. Oklahoma, 240 US 522, 530, it was said : "A tax upon the leases is a tax upon the power to...could be used to destroy the power to make them;" and in Gillespie v. Oklahoma, supra, as one of the reasons for the decisions the Court said, referring... | |
 | 1926 - 1144 strani
...reversed the judgment. The court cited with entire approval the two cases above referred to, and held that a tax upon the leases is a tax upon the power to make...and could be used to destroy the power to make them, and that the step from this to the invalidity of the tax upon income from the leases is not long, that... | |
 | United States. Supreme Court - 1923 - 1412 strani
...41 Sup. Ct. Rep. m "A tax upon the leases is a tax upon the power to make them, and could be use 1 to destroy the power to make them." 240 US 530. The step from tins to 340 505, 506 the invalidity of the tax upon income from the leases is not long. In cases where... | |
 | 1926 - 1132 strani
...as the leases are represented by the capital stock of the corporation owning them. The court said : "A tax upon the leases is a tax upon the power to...and could be used to destroy the power to make them. If they cannot be taxed as entities, they cannot be taxed vicariously by taxing the stock, whose only... | |
 | United States. Congress. Senate. Committee on Appropriations - 1930 - 120 strani
...the immunity of such protection." The tax assessment by the State was held invalid, saying, in part : "A tax upon the leases is a tax upon the power to...and could be used to destroy the power to make them. If they can not be taxed as entities they can not be taxed vicariously, * * *." Gillespie v. Oklahoma... | |
 | United States. Congress. Senate. Appropriations Committee - 1930 - 122 strani
...the immunity of such protection." The tax assessment by the State was held invalid, saying, in part : "A tax upon the leases is a tax upon the power to...and could be used to destroy the power to make them. If they can not be taxed as entities they can not be taxed vicariously, * * *." Gillespie v. Oklahoma... | |
 | United States. Supreme Court - 1938 - 826 strani
...case, as stated by Mr. Justice Holmes in speaking for the Court, was that "a tax upon the leases" was "a tax upon the power to make them, and could be used to destroy the power to make them" (240 US p. 530) and that a tax "upon, the profits of the leases" was "a direct hamper upon the effort of the... | |
 | 1923 - 1648 strani
...The Supreme Court of the United States holds that a tax upon the proceeds of a lease of Indian lands is "a tax upon the power to make them, and could be used to destroy the power to make them," and is invalid as a tax upon an instrumentality of the United States. Indian Territory Illuminating... | |
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