Discrimination in favor of manufacturers who sell. A statute imposing an annual license fee upon all persons or corporations carrying on a merchandise business in the state, the amount of which is determined by the sum of the merchant's purchases during the year, is not, because of its exclusion of "manufacturers taxed on capital by this state, who offer for sale at the place of manufacture goods, wares, and merchandise manufactured by them," violative of the constitutional protection against the abridgment of privileges or immunities, or the denial of the equal protection of the laws. Armour v. Virginia, (1918) 246 U. S. 1, 38 S. Ct. 267, 62 U. S. (L. ed.) 547, affirming (1916) 118 Va. 242, 87 S. E. 610. Vol. XI, p. 1110, amend. 16. Purpose of Amendment (p. 1110) Purpose and scope of amendment.-- This amendment merely removes all occasion which otherwise might exist for an appor tionment among the states of taxes laid on income, from whatever source derived. The taxing power is not extended to new or excepted subjects. Peck v. Lowe, (1918) 247 U. S. 165, 38 S. Ct. 432, 62 U. S. (L. ed.) 1049, affirming (S. D. N. Y. 1916) 234 Fed. 125. Taxation of dividends.- Congress was at liberty, under this amendment, to tax as income without apportionment everything that became income in the ordinary sense of the word after the adoption of the amendment, including dividends received in the ordinary course by a stockholder from a corporation, even though they were extraordinary in amount and might appear upon analysis to be a mere realization in possession of an inchoate and contingent interest that the stockholder had in a surplus of corporate assets previously existing. Lynch v. Hornby, (1918) 247 U. S. 339, 38 S. Ct. 543, 62 U. S. (L. ed.) 1149, reversing (C. C. A. 8th Cir. 1916) 236 Fed. 661, 149 C. C. A. 657. Moratorium in favor of persons in mili tary and naval forces, see SOLDIERS' AND SAILORS' CIVIL RELIEF United States, actions against, see UNITED STATES ADMIRALTY- (Cont'd) Action under state death statute, 851 Affreightment contracts, 605 note American seaman on British vessel, 603 note Charter parties, 605 note Contracts within admiralty jurisdiction, 604 note District court, 602 note Equity powers of admiralty court, 602 note Foreign persons or property, 605 note In personam or in rem, 602 note Personal injuries, 605 note Repairs and supplies, 604 note Shipbuilding contracts, 604 note Stevedore injured while unloading vessel at wharf, 603 note Torts, 605 note Waters within admiralty jurisdiction, 603 note Wharfage, action for, 603 note Workmen's compensation acts, 603 note Maritime contracts Agreement to serve as master of vessel, 851 note Jurisdiction, 605 note Maritime law, state legislation affecting, 851 note Maritime torts, remedies under state workmen's compensation acts, 654 note State statutes as conferring admiralty jurisdiction, 851 note Waters and places within admiralty jurisdiction, 603 note Workmen's compensation acts Limitations under state law saved to claimants, 655 note Remedy under state law saved to claimants, 654 note ADVERSE POSSESSION State decisions as binding on federal courts, 644 note ADVERTISEMENTS Billboard ordinances as giving due process of law, 876 note Census, authorization of expenditures, 25 Intoxicating liquors Prohibition against advertisements in mail made applicable to District of Columbia, 201 Prohibition against illegal advertise. ments, 211 AGRICULTURE See ANIMALS Adulterated articles, sufficiency of informa- Agricultural fairs, exemption from admis- Agricultural organizations as exempt from Alaska, leave of absence to employees, Loan or exchange of animals for propa- Supply to municipalities and public Automobiles, use for traveling on official Bison, see American bison, supra Bureau of markets, officers authorized to 4-5 Census, agricultural statistics, 18 Census of agriculture authorized, 15 Compensation for buildings requisitioned Cuttings, testing, propagation and dis- Department of Agriculture, requisition of Authority of Secretary of Agriculture to Contracts for supply to government, 3 Diversion of appropriation to other pur- Fitness for particular climate and Propagation of seeds, etc., expenditures Appropriations of moneys received for Sale of nitrates at end of war, 2 Perishable farm products Appropriation for certificates as to Certificate of quality and condition as Fees for certificates as to quality and Photographic films, loan, sale or rental. 4 Census law as including Alaska, 15 District court, jurisdiction, 400 note Income tax on salaries of officers and em- Insanity, judicial notice of authority of Leave of absence to employees of Depart- Assessment work, suspension, 252 Railroad between Seward and Fairbanks, Railroads, President's authority as to pur- Register and receiver at Juneau, consoli- Workmen's compensation act, validity, 400 note ALCOHOL See DISTILLED SPIRITS AND WINES Deportation, etc., review of exercise of Natives of hostile nations as alien Restraint, manner and degree, 403 note Income, taxation of, see INCOME TAX Devise of land in District of Columbia, Inheritance by aliens, 403 note Public lands, right of alien heirs of de- Taxation of income, see INCOME TAX |