Interstate Taxation, S. 2173: Hearings Before the Committee on the Judiciary, United States Senate, Ninety-fifth Congress, First and Second Sessions on Interstate Taxation, December 5, 1977, Fegruary 13 and 14, July 19 and 20, and December 20, 1978U.S. Government Printing Office, 1979 - 957 Seiten |
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Seite 685 - which provides that no district court shall have jurisdiction of any suit to enjoin, suspend, or restrain the assessment, levy, or collection of any tax imposed by or pursuant to the laws of any state where a plain, speedy, and efficient remedy may be had at law or in equity in the courts of such state
Seite 711 - compact' or 'agreement' appear, it is evident that the prohibition is directed to the formation of any combination tending to the increase of political power in the States, which may encroach upon or interfere with the just supremacy of the United States." Id., at 519, 37 L Ed 537, 13 Sa 728.
Seite 706 - any embassy to, or receive any embassy from, or enter into any conference, agreement, alliance or treaty with any king, prince or state.... "No two or more States shall enter into any treaty, confederation or alliance whatever between them, without the consent of the United States in Congress assembled, specifying accurately the purposes for which the same is to be entered into, and how long it
Seite 552 - tax, which is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership of that property or the leasing of that property from another, including any consumption, keeping, retention, or other use of tangible personal property. SEC.
Seite 726 - before committing itself to an apportionment formula. One aspect of the Virginia v Tennessee test for congressional approval of interstate compacts requires specific emphasis. The Virginia v Tennessee opinion speaks of whether a combination tends "to the increase of political power in the States, which may encroach upon or interfere with the just supremacy of the United States.
Seite 713 - Justice Field's view that the "application of the Compact Clause is limited to agreements that are 'directed to the formation of any combination tending to the increase of political power in the States, which may encroach upon or interfere with the just supremacy of the United States.
Seite 676 - Words and phrases shall be construed according to the context and the approved usage of the language; but technical words and phrases, and such others as may have acquired a peculiar and appropriate meaning in law, shall
Seite 720 - also be the last resort on appeal in all disputes and differences now subsisting or that hereafter may arise between two or more states concerning boundary, jurisdiction, or
Seite 719 - in congress assembled shall send any embassy to. or receive any embassy from, or enter into any conference, agreement, alliance or treaty with any King, prince or slate.
Seite 698 - cl 3), which requires Congress' consent before a state may enter into any agreement or compact with another state, but which applies only to agreements tending to the increase of political power in the States which may encroach upon the just supremacy of the United States, the Multistate Tax Compact, which