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Part I. Powers of the Federal Government-Continued.
A. Scope of powers-Continued.
5. Specific limitations upon Federal taxing power-Con.
(f) The due process clause of the fifth amend-
Page
(1) Child-labor cases.
(2) Future trading act cases_
(3) Narcotic act cases-
(4) Liquor tax case...
(5) Agricultural Adjustment Act case...
(6) Guffey Coal Act case_-
53
(17) Effect of amendment as to converting
income tax from a direct tax to an
excise or indirect tax___.
54
(a) Income tax prior to the six-
teenth amendment_.
55
5. Specific limitations upon Federal taxing power-Con. Page
(i) Compensation of President and Federal
(2) Present status..
(3) Indirect effect on borrowing power..
(4) Suggested remedies_
(k) State functions..
(1) Development of doctrine of State im-
munity.
(2) Effect on privileges granted by State
(3) Governmental and nongovernmental
functions defined..
(4) Income from sale of State leases...
(5) Sales to States___
(6) Federal limitation period in the case
of States.
(7) Bequests to States...
(8) Recent statement of doctrine.
6. Effect of treaties upon Federal taxing power-
7. Double taxation as affecting the Federal taxing
power...
B. Federal taxes held constitutional.
1. Income tax.
2. Corporation excise tax-
3. Excess profits tax--
4. Capital stock tax..
5. Succession and legacy taxes..
6. Estate tax...
7. Occupational taxes_
8. Oleomargarine.
9. Bank circulation..
10. Sales at exchanges--
11. Business of insurance companies.
12. Business of refining sugar__
C. Summary of limitations on Federal taxing power..
Part II. Powers of the State governments..
A. Inherent limitations_
B. Limitations under the Federal Constitution_
1. Conflict with Federal laws and treaties.
2. Taxing Federal and State securities___
(a) Development of doctrine of Federal im-
(b) Reaching Federal securities through State
privilege taxes__.
(c) Bequests of Federal securities.
(d) State securities held by residents_
3. Prohibition upon tonnage duties......
4. Impairment of obligations of a contract_
(a) Effect on State contracts_
(b) Effect on private contracts..
(c) Effect on power of eminent domain_.
(d) Effect on police power__
5. Discrimination against citizens..
(a) Citizens of other States..
(b) Citizens of own State.
6. Prohibition upon imports and exports..
7. Denial of due process.
(a) Arbitrary State action__
(b) Abridging freedom of press.
!!
Part II. Powers of the State governments.
B. Limitations under the Federal Constitution-Continued.
7. Denial of due process-Continued.
(c) Jurisdictional limitations..
(1) Real property taxes.
(2) Personal property taxes_
(a) Tangible personal property.
(b) Intangible personal property--
(3) Death taxes..
(a) Real property and tangible
personal property..
(c) Property outside State
measure of tax..
(4) Stock transfer taxes__
83
84
86
as
87
(d) Denial of court review.
91
8. Equal protection of the laws
(a) Purpose of provision_
(b) Decisions holding clause violated_
(c) Decisions holding clause not violated___
9. Interference with interstate and foreign commerce__
10. Interference with Federal functions.
(a) Development of doctrine of Federal immun-
ity...
92
93
94
98
Part III. Powers of counties, municipalities, and subdivisions_.
Supplement---.