Constitutional Law. Federal Taxation of State Instrumentalities. Taxation of State Bank

1929 ◽  
Vol 39 (2) ◽  
pp. 279
Keyword(s):  
Constitutional Law ◽  
Federal Taxation

Constitutional Law in 1933–34

1935 ◽  
Vol 29 (1) ◽  
pp. 36-59
Author(s):  
Robert E. Cushman
Keyword(s):  
South Carolina ◽  
Federal Government ◽  
Constitutional Law ◽  
The State ◽  
Police Power ◽  
Market Place ◽  
Excise Taxes ◽  
The Status ◽  
Eighteenth Amendment ◽  
Federal Taxation

Following the repeal of the Eighteenth Amendment, the state of Ohio authorized by statute the creation of a state liquor monopoly, purchased $4,500,000 worth of liquor, and perfected plans for the retailing of it through 187 stores owned and managed by the state. In Ohio v. Helvering, the state sought an injunction to restrain the commissioner of internal revenue from collecting from the state the customary federal excise taxes upon the sale of intoxicating liquors. It alleged the immunity of the state and its instrumentalities from federal taxation and further claimed that the federal taxing statutes were not intended by Congress to apply to the states. The court, speaking through Mr. Justice Sutherland, upheld the collection of the tax, reaffirming the doctrine laid down in 1905 in the South Carolina Dispensary Case. The immunity from federal taxation enjoyed by the states extends only to those agencies and functions which are governmental in character and not to those which are proprietary. “When a state enters the market place seeking customers, it divests itself of its quasi-sovereignty pro tanto, and takes on the character of a trader, so far, at least, as the taxing power of the federal government is concerned.” The Court rejected as “altogether fanciful” the argument that the passage of the Eighteenth Amendment and its later repeal had so altered the status of the liquor traffic that its conduct by the state has become an exercise of the state's police power, and hence a governmental operation immune from federal taxation.

Constituting Scotland

2016 ◽  
Author(s):  
W. Elliot Bulmer
Keyword(s):  
Constitutional Law ◽  
Constitutional Theory ◽  
Constitutional Design ◽  
Global Trends ◽  
National Movement ◽  
Comparative Constitutional Law ◽  
Constitutional Thought ◽  
Scottish Government ◽  
Historical Trajectory ◽  
Constitutional Tradition

The rise of the Scottish national movement has been accompanied by the emergence of distinct constitutional ideas, claims and arguments, which may affect constitutional design in any future independent Scotland. Drawing on the fields of constitutional theory, comparative constitutional law, and Scottish studies, this book examines the historical trajectory of the constitutional question in Scotland and analyses the influences and constraints on the constitutional imagination of the Scottish national movement, in terms of both the national and international contexts. It identifies an emerging Scottish nationalist constitutional tradition that is distinct from British constitutional orthodoxies but nevertheless corresponds to broad global trends in constitutional thought and design. Much of the book is devoted to the detailed exposition and comparative analysis of the draft constitution for an independent Scotland published by the SNP in 2002. The 2014 draft interim Constitution presented by the Scottish Government is also examined, and the two texts are contrasted to show the changing nature of the SNP’s constitutional policy: from liberal-procedural constitutionalism in pursuit of a more inclusive polity, to a more populist and majoritarian constitutionalism.

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