American Constitutional Law: Introductory Essays & Selected Cases

By Alpheus Thomas Mason; William M. Beaney | Go to book overview

accommodation of the competing demands for national revenue, on the one hand, and for reasonable scope for the independence of state action, on the other.

Another reason rests upon the fact that any allowance of a tax immunity for the protection of state sovereignty is at the expense of the sovereign power of the nation to tax. Enlargement of the one involves diminution of the other. When enlargement proceeds beyond the necessity of protecting the state, the burden of the immunity is thrown upon the national government with benefit only to a privileged class of taxpayers. . . . With the steady expansion of the activity of state governments into new fields they have undertaken the performance of functions not known to the states when the Constitution was adopted, and have taken over the management of business enterprises once conducted exclusively by private individuals subject to the national taxing power. In a complex economic society tax burdens laid upon those who directly or indirectly have dealings with the states, tend, to some extent not capable of precise measurement, to be passed on economically and thus to burden the state government itself. But if every federal tax which is laid on some new form of state activity, or whose economic burden reaches in some measure the state or those who serve it, were to be set aside as an infringement of state sovereignty, it is evident that a restriction upon national power, devised only as a shield to protect the states from curtailment of the essential operations of government which they have exercised from the beginning, would become a ready means for striking down the taxing power of the nation. . . .

In a period marked by a constant expansion of government activities and the steady multiplication of the complexities of taxing systems, it is perhaps too much to expect that the judicial pronouncements marking the boundaries of state immunity should present a completely logical pattern. But they disclose no purposeful departure from, and indeed definitely establish, two guiding principles of limitation for holding the tax immunity of state instrumentalities to its proper function. The one, dependent upon the nature of the function being performed by the state or in its behalf, excludes from the immunity activities thought not to be essential to the preservation of state governments even though the tax be collected from the state treasury. The state itself was taxed for the privilege of carrying on the liquor business in South Carolina v. United States, 199 U.S. 437, and in Ohio v. Helvering, 292 U.S. 360; and a tax on the income of a state officer engaged in the management of a stateowned corporation operating a street railroad was sustained in Helvering v. Powers, 293 U.S. 214, because it was thought that the functions discouraged by these taxes were not indispensable to the maintenance of a state government. The other principle, exemplified by those cases where the tax laid upon individuals affects the state only as the burden is passed on to it by the taxpayer, forbids recognition of the immunity when the burden on the state is so speculative and uncertain that if allowed it would restrict the federal taxing power without affording any corresponding tangible protection to the state government; even though the function be thought important enough to demand immunity from a tax upon the state itself, it is not necessarily protected from a tax which well may be substantially or entirely absorbed by private persons. Metcalf & Eddy v. Mitchell, 269 U.S. 514. . . .

With these controlling principles in mind we turn to their application in

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American Constitutional Law: Introductory Essays & Selected Cases
Table of contents

Table of contents

  • Title Page iii
  • Preface vii
  • Source Materials ix
  • Contents xi
  • One - The Constitution, the Supreme Court, and Judicial Review 3
  • Marbury V. Madison 30
  • Eakin V. Raub 34
  • Cohens V. Virginia 39
  • Luther V. Borden 46
  • Coleman V. Miller 50
  • Colegrove V. Green 55
  • Yakus V. United States 57
  • Two - Congress, the Court, and the President 62
  • Mississippi V. Johnson 75
  • Mcgrain V. Daugherty 77
  • Hampton & Co. V. United States 81
  • Panama Refining Co. V. Ryan 85
  • Opp Cotton Mills V. Administrator 89
  • The Prize Cases 91
  • Myers V. United States 96
  • Humphrey's Executor V. United States 102
  • Ex Parte Grossman 105
  • United States V. Curtiss-Wright 108
  • Youngstown Co. V. Sawyer 112
  • Three - Federalism 120
  • Chisholm V. Georgia 135
  • Texas V. White 142
  • Mcculloch V. Maryland 146
  • Collector V. Day 158
  • Helvering V. Gerhardt 162
  • Graves V. New York Ex Rel. O'Keefe 164
  • New York V. United States 168
  • Ex Parte Siebold 174
  • Missouri V. Holland 176
  • Four - Commerce Power and State Power 178
  • Gibbons V. Ogden 193
  • Cooley V. Board of Wardens 202
  • Brown V. Maryland 206
  • Brown V. Houston 211
  • United States V. South-Eastern Underwriters Association 213
  • Leisy V. Hardin 221
  • Plumley V. Massachusetts 224
  • Best & Co. V. Maxwell 228
  • Henneford V. Silas Mason Co. 230
  • Parker V. Brown 232
  • Southern Pacific Co. V. Arizona 235
  • Hood V. Dumond 239
  • Morgan V. Virginia 245
  • Five - Congressional Power Under the Commerce Clause 248
  • United States V. E. C. Knight 266
  • Champion V. Ames the Lottery Case) 271
  • The Shreveport Case (houston, E. & W. Texas Ry. Co. V. United States) 276
  • Hammer V. Dagenhart 278
  • Stafford V. Wallace 282
  • Schechter Poultry Corporation V. United States 284
  • Carter V. Carter Coal Co. 290
  • National Labor Relations Board V. Jones & Laughlin Steel Corporation 297
  • Mulford V. Smith 303
  • United States V. Darby 305
  • Wickard V. Filburn 308
  • Six - National Taxing and Spending Power 311
  • Hylton V. United States 319
  • Pollock V. Farmers' Loan and Trust Company (rehearing) 321
  • Mccray V. United States 326
  • Bailey V. Drexel Furniture Company (child Labor Tax Case) 328
  • United States V. Butler 330
  • Steward Machine Co. V. Davis 337
  • Seven - The Contract Clause and State Police Power 343
  • Calder V. Bull 355
  • Dartmouth College V. Woodward 360
  • Charles River Bridge V. Warren Bridge 365
  • Stone V. Mississippi 372
  • Home Building & Loan Association V. Blaisdell 373
  • Eight - The Development of Due Process 380
  • Slaughterhouse Cases 389
  • Munn V. Illinois 397
  • Mugler V. Kansas? 404
  • Chicago, Milwaukee and St. Paul Railway Co. V. Minnesota 408
  • Nine - The Application of Due Process After 1890 411
  • Lochner V. New York 424
  • Bunting V. Oregon 429
  • Block V. Hirsh 430
  • Green V. Frazier 434
  • Wolff Packing Co. V. Court of Industrial Relations 437
  • Adkins V. Children's Hospital 439
  • Nebbia V. New York 446
  • West Coast Hotel Co. V. Parrish 450
  • Ten - Equal Protection of Laws 454
  • Civil Rights Cases 465
  • Plessy V. Ferguson 472
  • Truax V. Raich 476
  • Truax V. Corrigan 479
  • Liggett Co. V. Lee 485
  • United States V. Classic 490
  • Smith V. Allwright 494
  • Sweatt V. Painter 498
  • Brown V. Topeka Briggs V. Elliott Davis V. Prince Edward County Bolling V. Sharpe Gebhart V. Belton - The Public School Segregation Cases 501
  • Eleven - Civil LIberties -- Criminal Procedure 505
  • Hurtado V. California 514
  • Olmstead V. United States 521
  • Powell V. Alabama 525
  • Palko V. Connecticut 530
  • Chambers V. Florida 532
  • Adamson V. California 535
  • United States V. Rabinowitz 542
  • Ex Parte Milligan 546
  • In Re Yamashita 551
  • Twelve - Civil LIberties -- the First Amendment Freedoms 558
  • Schenck V. United States 571
  • Meyer V. Nebraska 572
  • Gitlow V. New York 574
  • Whitney V. California 580
  • Near V. Minnesota 585
  • Cantwell V. Connecticut 590
  • Minersville School District V. Gobitis 593
  • Korematsu V. United States 602
  • Mccollum V. Board of Education 607
  • Zorach V. Clauson 612
  • Terminiello V. Chicago 616
  • American Communications Association V. Douds 622
  • Dennis V. United States 631
  • Appendix - The Constitution of the United States of America 643
  • Justices of the Supreme Court: 1789-1954 660
  • Table of Cases 663
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