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[433] Demorest _v._ City Bank Co., 321 U.S. 36, 47-48 (1944).
[434] Connecticut Ins. Co. _v._ Moore, 333 U.S. 541 (1948). Justice Jackson and Douglas dissented on the ground that New York is attempting to escheat unclaimed funds not located either actually or constructively in New York and which are the property of beneficiaries who may never have been citizens or residents of New York.
[435] 341 U.S. 428 (1951).
[436] Snowden _v._ Hughes, 321 U.S. 1 (1944).
[437] Angle _v._ Chicago, St. P.M. & O.R. Co., 151 U.S. 1 (1894).
[438] Coombes _v._ Getz, 285 U.S. 434, 442, 448 (1932).
[439] Gibbes _v._ Zimmerman, 290 U.S. 326, 332 (1933).
[440] Shriver _v._ Woodbine Sav. Bank, 285 U.S. 467 (1932).
[441] Chase Securities Corp. _v._ Donaldson, 325 U.S. 304, 315-316 (1945).
[442] Sentell _v._ New Orleans & C.R. Co., 166 U.S. 698 (1897).
[443] Soliah _v._ Heskin, 222 U.S. 522 (1912).
[444] Trenton _v._ New Jersey, 262 U.S. 182 (1923).
[445] Chicago _v._ Sturges, 222 U.S. 313 (1911).
[446] Louisiana ex rel. Folsom Bros. _v._ New Orleans, 109 U.S. 285, 289 (1883).
[447] Attorney General ex rel. Kies _v._ Lowrey, 199 U.S. 233 (1905).
[448] Hunter _v._ Pittsburgh, 207 U.S. 161 (1907).
[449] Stewart _v._ Kansas City, 239 U.S. 14 (1915).
[450] Tonawanda _v._ Lyon, 181 U.S. 389 (1901); Ca.s.s Farm Co. _v._ Detroit, 181 U.S. 396 (1901).
[451] Southwestern Oil Co. _v._ Texas, 217 U.S. 114, 119 (1910).
[452] Citizens' Sav. & L. a.s.so. _v._ Topeka, 20 Wall. 655 (1875); Jones _v._ Portland, 245 U.S. 217 (1917); Green _v._ Frazier, 253 U.S. 233 (1920); Carmichael _v._ Southern Coal & c.o.ke Co., 300 U.S. 644 (1937).
[453] Milheim _v._ Moffat Tunnel Improv. Dist., 262 U.S. 710 (1923).
[454] Jones _v._ Portland, 245 U.S. 217 (1917).
[455] Green _v._ Frazier, 253 U.S. 233 (1920).
[456] Nicchia _v._ New York, 254 U.S. 228 (1920).
[457] Milheim _v._ Moffat Tunnel Improv. Dist, 262 U.S. 710 (1923).
[458] Cochran _v._ Louisiana State Bd. of Ed., 281 U.S. 370 (1930).
[459] Carmichael _v._ Southern Coal & c.o.ke Co., 300 U.S. 644 (1937).
[460] Fox _v._ Standard Oil Co., 294 U.S. 87, 99 (1935).
[461] Stewart Dry Goods Co. _v._ Lewis, 294 U.S. 550 (1935). _See also_ Chapman _v._ Zobelein, 237 U.S. 135 (1915); Kelly _v._ Pittsburgh, 104 U.S. 78 (1881).
[462] Nashville, C. & St. L.R. Co. _v._ Wallace, 288 U.S. 249 (1933); Carmichael _v._ Southern Coal & c.o.ke Co., 300 U.S. 644 (1937). A taxpayer therefore cannot contest the imposition of an income tax on the ground that, in operation, it returns to his town less income tax than he and its other inhabitants pay.--Dane _v._ Jackson, 256 U.S. 589 (1921).
[463] Stebbins _v._ Riley, 268 U.S. 137, 140, 141 (1925).
[464] Cahen _v._ Brewster, 203 U.S. 543 (1906).
[465] Keeney _v._ New York, 222 U.S. 525 (1912).
[466] Salomon _v._ State Tax Commission, 278 U.S. 484 (1929).
[467] Orr _v._ Gilman, 183 U.S. 278 (1902); Chanler _v._ Kelsey, 205 U.S. 466 (1907).
[468] Nickel _v._ Cole, 256 U.S. 222, 226 (1921).
[469] Coolidge _v._ Long, 282 U.S. 582 (1931).
[470] Binney _v._ Long, 299 U.S. 280 (1936).
[471] Whitney _v._ State Tax Com., 309 U.S. 530, 540(1940).
[472] Welch _v._ Henry, 305 U.S. 134, 147 (1938).
[473] Hoeper _v._ Tax Commission, 284 U.S. 206 (1931).
[474] Welch _v._ Henry, 305 U.S. 134, 147-150 (1938).
[475] Puget Sound Power & Light Co. _v._ Seattle, 291 U.S. 619 (1934).
[476] New York, P. & N. Teleg. Co. _v._ Dolan, 265 U.S. 96 (1924).
[477] Barwise _v._ Sheppard, 299 U.S. 33 (1936).
[478] Nashville, O. & St. L. Ky. _v._ Browning, 310 U.S. 362 (1940).
[479] Paddell _v._ New York, 211 U.S. 446 (1908).
[480] Hagar _v._ Reclamation District, 111 U.S. 701 (1884).
[481] b.u.t.ters _v._ Oakland, 263 U.S. 162 (1923).
[482] Missouri P.R. Co. _v._ Western Crawford Road Improv. Dist., 266 U.S. 187 (1924). _See also_ Roberts _v._ Richland Irrig. Co., 289 U.S.
71 (1933) in which it was also stated that an a.s.sessment to pay the general indebtedness of an irrigation district is valid, even though in excess of the benefits received.
