The Constitution of the United States of America: Analysis and Interpretation - novelonlinefull.com
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[483] Houck _v._ Little River Drainage Dist, 239 U.S. 254 (1915).
[484] Road Improv. Dist. _v._ Missouri P.R. Co., 274 U.S. 188 (1927).
[485] Kansas City Southern R. Co. _v._ Road Improv. Dist., 266 U.S. 379 (1924).
[486] Louisville & N.R. Co. _v._ Barber Asphalt Pav. Co., 197 U.S. 430 (1905).
[487] Myles Salt Co. _v._ Iberia & St. M. Drainage Dist., 239 U.S. 478 (1916).
[488] Wagner _v._ Leser, 239 U.S. 207 (1915).
[489] Charlotte Harbor & N.R. Co. _v._ Welles, 260 U.S. 8 (1922).
[490] Union Refrigerator Transit Co. _v._ Kentucky, 199 U.S. 194, 204 (1905). _See also_ Louisville & J. Ferry Co. _v._ Kentucky, 188 U.S. 385 (1903).
[491] Carstairs _v._ Cochran, 193 U.S. 10 (1904); Hannis Distilling Co.
_v._ Baltimore, 216 U.S. 285 (1910); Frick _v._ Pennsylvania, 268 U.S.
473 (1925); Blodgett _v._ Silberman, 277 U.S. 1 (1928).
[492] New York ex rel. New York, C. & H.R.R. Co. _v._ Miller, 202 U.S.
584 (1906).
[493] Wheeling Steel Corp _v._ Fox, 298 U.S. 193, 209-210 (1936); Union Refrigerator Transit Co. _v._ Kentucky, 199 U.S. 194, 207 (1905); Johnson Oil Ref. Co. _v._ Oklahoma ex rel. Mitch.e.l.l, 290 U.S. 158 (1933).
[494] Robert L. Howard, State Jurisdiction to Tax Intangibles: A Twelve Year Cycle, 8 Missouri Law Review 155, 160-162 (1943); Ralph T. Rawlins, State Jurisdiction to Tax Intangibles: Some Modern Aspects, 18 Texas Law Review 296, 314-315 (1940).
[495] Kirtland _v._ Hotchkiss, 100 U.S. 491, 498 (1879).
[496] Savings & L. Soc. _v._ Multnomah County, 169 U.S. 421 (1898).
[497] Bristol _v._ Washington County, 177 U.S. 133, 141 (1900).
[498] Fidelity & C. Trust Co. _v._ Louisville, 245 U.S. 54 (1917).
[499] Rogers _v._ Hennepin County, 240 U.S. 184 (1916).
[500] Citizens Nat. Bank _v._ Durr, 257 U.S. 99, 109 (1921).
[501] Hawley _v._ Maiden, 232 U.S. 1, 12 (1914).
[502] First Bank Stock Corp. _v._ Minnesota, 301 U.S. 234, 241 (1937).
[503] Schuylkill Trust Co. _v._ Pennsylvania, 302 U.S. 506 (1938).
[504] Harvester Co. _v._ Dept. of Taxation, 322 U.S. 435 (1944).
[505] Wisconsin Gas Co. _v._ United States, 322 U.S. 526 (1944).
[506] New York ex rel. Hatch _v._ Reardon, 204 U.S. 152 (1907).
[507] Graniteville Mfg. Co. _v._ Query, 283 U.S. 376 (1931).
[508] Buck _v._ Beach, 206 U.S. 392 (1907).
[509] Brooke _v._ Norfolk, 277 U.S. 27 (1928).
[510] Greenough _v._ Tax a.s.sessors, 331 U.S. 486, 496-497 (1947).
[511] 277 U.S. 27 (1928).
[512] 280 U.S. 83 (1929).
[513] Senior _v._ Braden, 295 U.S. 422 (1985).
[514] Stebbins _v._ Riley, 268 U.S. 137, 140-141 (1925).
[515] 199 U.S. 194 (1905).--In dissenting in State Tax Commission _v._ Aldrich, 316 U.S. 174, 185 (1942), Justice Jackson a.s.serted that a reconsideration of this principle had become timely.
[516] 268 U.S. 473 (1925). _See also_ Treichler _v._ Wisconsin, 338 U.S.
251 (1949); City Bank Farmers Trust Co. _v._ Schnader, 293 U.S. 112 (1934).
[517] 240 U.S. 625, 631 (1916).--A decision rendered in 1920 which is seemingly in conflict was Wachovia Bank & Trust Co. _v._ Doughton, 272 U.S. 567, in which North Carolina was prevented from taxing the exercise of a power of appointment through a will executed therein by a resident, when the property was a trust fund in Ma.s.sachusetts created by the will of a resident of the latter State. One of the reasons a.s.signed for this result was that by the law of Ma.s.sachusetts the property involved was treated as pa.s.sing from the original donor to the appointee. However, this holding was overruled in Graves _v._ Schmidlapp, 315 U.S. 657 (1942).
[518] 233 U.S. 434 (1914).
[519] Rhode Island Hospital Trust Co. _v._ Doughton, 270 U.S. 69 (1926).
[520] 277 U.S. 1 (1928).
[521] First National Bank _v._ Maine, 284 U.S. 312, 330-331 (1932).
[522] 280 U.S. 204 (1930).
[523] 188 U.S. 189 (1903).
[524] 281 U.S. 586 (1930).--In dissenting, Justice Holmes observed that Wheeler _v._ Sohmer, 233 U.S. 434 (1914), previously mentioned, apparently joined Blackstone _v._ Miller on the "Index Expurgatorius."
[525] 282 U.S. 1 (1930).
[526] 284 U.S. 312 (1932).
[527] 316 U.S. 174 (1942).
[528] 307 U.S. 357, 363, 366-368, 372 (1939).
[529] 308 U.S. 313 (1939).
[530] 307 U.S. 383 (1939).
