State ex rel. Linde v. Packard
North Dakota Supreme Court
Original writ of prohibition. “The power to raise revenue by taxation is a necessary attribute of sovereignty which may be exercised by the legislature, subject only to the restrictions imposed by the Federal or state Constitution.”
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Original writ of prohibition. “The power to raise revenue by taxation is a necessary attribute of sovereignty which may be exercised by the legislature, subject only to the restrictions imposed by the Federal or state Constitution.” Re Lipschitz, 14 N. D. 622, 95 N. W. 157. The act in question provides a fixed and arbitrary rate of taxation upon one class and subject of property without reference to the amount, of revenue necessary to be derived from the citizens of the state for public purposes, and it is violation of the Constitution. State Const.. §§ 174, 179. It is a method of taxation…
1Opinion of the CourtBurke, J.
Plaintiff brings this action to restrain the State Tax Commission from enforcing the provisions of chapter 255, Sess. Laws 1915. This legislation had its origin in the popular belief that moneys and credits had in the past escaped taxation, but that the owners of said property were morally, if not legally, justified in taking some measure to avoid the payment of a 7 per cent or 8 per cent tax, which necessity doled out to the inhabitants of some of our cities, when the banks and other reputable depositaries would pay but 4 per cent and 5 per cent for the use of said money. It was, therefore,…
2Cases cited10 opinions
- State ex rel. Attorney General v. DonaldWisconsin Supreme Court · 1915
- State ex rel. Dorgan v. FiskNorth Dakota Supreme Court · 1906
- Bismarck Water Supply Co. v. BarnesNorth Dakota Supreme Court · 1915
- State ex rel. Steel v. FabrickNorth Dakota Supreme Court · 1908
- State ex rel. Walker v. McLean CountyNorth Dakota Supreme Court · 1903
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Medical Arts Clinic, P.C. v. Franciscan Initiatives, Inc.North Dakota Supreme Court · 1995
- Simms v. DillonWest Virginia Supreme Court · 1937
- Walker v. OmdahlNorth Dakota Supreme Court · 1976
- State ex rel. Lofthus v. LangerNorth Dakota Supreme Court · 1920
- State v. HansonNorth Dakota Supreme Court · 1977
10 more not listed; retrieve them via the Exa API.