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Southern Slave Vs. Military Laborer: Black Ambivalence Toward Joining the Union Army Lisa Clark
Southern Adventist University KnowledgeExchange@Southern Senior Research Projects Southern Scholars 1996 Southern Slave vs. Military Laborer: Black Ambivalence Toward Joining the Union Army Lisa Clark Follow this and additional works at: https://knowledge.e.southern.edu/senior_research Part of the History Commons Recommended Citation Clark, Lisa, "Southern Slave vs. Military Laborer: Black Ambivalence Toward Joining the Union Army" (1996). Senior Research Projects. 119. https://knowledge.e.southern.edu/senior_research/119 This Article is brought to you for free and open access by the Southern Scholars at KnowledgeExchange@Southern. It has been accepted for inclusion in Senior Research Projects by an authorized administrator of KnowledgeExchange@Southern. For more information, please contact [email protected]. Southern Slave vs. Military Laborer: Black Ambivalence Toward Joining the Union Army by Usa Clark Aprfi 17, 1996 2 Fort Sumter was under fire! The war was on! The news flashed through the cotton fields and tobacco plantations of the South. For most slaves, the commencement of the Civil War brought hope. Enslaved, oppressed, denied education and self-determination, the southern black looked with eagerness to his emancipation. In many cases, the negro slave desired to help fight his former owners, to bring down the institution of slavery. Imagine his surprise, then, upon greeting the northern army with open arms, only to be forced to serve the white officers, cook for and clean up after the troops, and perform hard, manual labor for the military. There was D~glory on the battlefield. Promises made for equal pay were broken so many times they became meaningless. The mixed emotions engendered by this reality resulted in confusion and contradiction. -
A Brief Description of Federal Taxes
A BRIEF DESCRIFTION OF FEDERAL TAXES ON CORPORATIONS SINCE i86i WMUAu A. SU. ND* The cost to the federal government of financing the Civil War created a need for increased revenue, and Congress in seeking new sources tapped theretofore un- touched corporate and individual profits. The Act of July x, x862, amending the Act of August 5, x86i, is the first law under which any federal income tax was collected and is considered to be largely the basis of our present system of income taxation. The tax acts of the Civil War period contained provisions imposing graduated taxes upon the gain, profits, or income of every person2 and providing that corporate profits, whether divided or not, should be taxed to the stockholders. Certain specified corporations, such as banks, insurance companies and transportation companies, were taxed at the rate of 5%, and their stockholders were not required to include in income their pro rata share of the profits. There were several tax acts during and following the War, but a description of the Act of 1864 will serve to show the general extent of the coiporate taxes of that period. The tax or "duty" was imposed upon all persons at the rate of 5% of the amount of gains, profits and income in excess of $6oo and not in excess of $5,000, 7Y2/ of the amount in excess of $5,ooo and not in excess of -$o,ooo, and io% of the amount in excess of $Sxooo.O This tax was continued through the year x87i, but in the last two years of its existence was reduced to 2/l% upon all income. -
TOEFL STRUCTURE Bank.Pdf
TOEFL VERSION July 2005 "Business Minds Meet Here. We Succeed Together!" All resources for English learning: http://www.tienganhonline.net 《TOEFL 语法大全》 .................................. 1 再版小说明.............................................................................. Error! Bookmark not defined. 序言.......................................................................................... Error! Bookmark not defined. 使用说明.................................................................................. Error! Bookmark not defined. 1989 年 01 月语法题 ................................................................................................................. 6 1989 年 05 月语法题 ............................................................................................................... 11 1989 年 08 月语法题 ............................................................................................................... 15 1989 年 10 月语法题 ............................................................................................................... 20 1990 年 01 月语法题 ............................................................................................................... 23 1990 年 05 月语法题 ............................................................................................................... 28 1990 年 08 月语法题 ............................................................................................................... 32 1990 年 10 月语法题 .............................................................................................................. -
Ways and Means Committee's Request for the Former President's
(Slip Opinion) Ways and Means Committee’s Request for the Former President’s Tax Returns and Related Tax Information Pursuant to 26 U.S.C. § 6103(f )(1) Section 6103(f )(1) of title 26, U.S. Code, vests the congressional tax committees with a broad right to receive tax information from the Department of the Treasury. It embod- ies a long-standing judgment of the political branches that the tax committees are uniquely suited to receive such information. The committees, however, cannot compel the Executive Branch to disclose such information without satisfying the constitutional requirement that the information could serve a legitimate legislative purpose. In assessing whether requested information could serve a legitimate legislative purpose, the Executive Branch must give due weight to Congress’s status as a co-equal branch of government. Like courts, therefore, Executive Branch officials must apply a pre- sumption that Legislative Branch officials act in good faith and in furtherance of legit- imate objectives. When one of the congressional tax committees requests tax information pursuant to section 6103(f )(1), and has invoked facially valid reasons for its request, the Executive Branch should conclude that the request lacks a legitimate legislative purpose only in exceptional circumstances. The Chairman of the House Ways and Means Committee has invoked sufficient reasons for requesting the former President’s tax information. Under section 6103(f )(1), Treasury must furnish the information to the Committee. July 30, 2021 MEMORANDUM OPINION FOR THE ACTING GENERAL COUNSEL DEPARTMENT OF THE TREASURY The Internal Revenue Code requires the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) to keep tax returns and related information confidential, 26 U.S.C. -
Federal Income Tax Returns--Confidentiality Vs
Federal Income Tax Returns--Confidentiality vs. Public Disclosure* by Boris I. Bittker* * I. INTRODUCTION This article will examine the relationship between the individual's interest in privacy, reflected in such recent statutes as the Privacy Act of 1974, I and the public's right to know, which underlies legislation like the Freedom of Information Act. 2 The subject is of intrinsic impor tance, but it is particularly appropriate for an article in this lecture se ries, since privacy3 and disclosure4 were values of special interest to Justice Douglas. Neither the individual's right to privacy5 nor the pub lic's right to know6 is explicitly protected by the Constitution, but both do have constitutional overtones, and both are protected by various statutory provisions. Using federal income tax returns as the centerpiece of the discus sion, I propose to show how privacy and disclosure can come into con flict-a possibility that has been insufficiently recognized by the courts and the commentators. The leading treatise on political and civil rights,7 for example, treats the two subjects in separate chapters with virtually no acknowledgement that they are related, let alone that they • Copyright 1981 by Boris I. Bittker. •• Sterling Professor of Law. Yale University. This article is the modified text of a speech delivered at the Fifth Annual William O. Douglas Lecture Series. October 30. 1980. I. Pub. L. No. 93-579, § 3, 88 Stat. 1897 (amended 1975 & 1977) codified at 5 U.S.C § 552a (1976». 2. Pub. L. No. 89-554, 80 Stat. 383 (1966) (amended 1967, 1974, 1976 & 1978) (codified at 5 U.S.C § 552 (1976». -
Lyman Trumbull: Author of the Thirteenth Amendment, Author of the Civil Rights Act, and the First Second Amendment Lawyer
KOPEL (1117–1192).DOCX (DO NOT DELETE) 5/2/16 4:20 PM Lyman Trumbull: Author of the Thirteenth Amendment, Author of the Civil Rights Act, and the First Second Amendment Lawyer David B. Kopel* This Article provides the first legal biography of lawyer and Senator Lyman Trumbull, one of the most important lawyers and politicians of the nineteenth century. Early in his career, as the leading anti-slavery lawyer in Illinois in the 1830s, he won the cases constricting and then abolishing slavery in that state; six decades later, Trumbull represented imprisoned labor leader Eugene Debs in the Supreme Court, and wrote the Populist Party platform. In between, Trumbull helped found the Republican Party, and served three U.S. Senate terms, chairing the judiciary committee. One of the greatest leaders of America’s “Second Founding,” Trumbull wrote the Thirteenth Amendment, the Civil Rights Act, and the Freedmen’s Bureau Act. The latter two were expressly intended to protect the Second Amendment rights of former slaves. Another Trumbull law, the Second Confiscation Act, was the first federal statute to providing for arming freedmen. After leaving the Senate, Trumbull continued his fight for arms rights for workingmen, bringing Presser v. Illinois to the U.S. Supreme Court in 1886, and Dunne v. Illinois to the Illinois Supreme Court in 1879. His 1894 Populist Party platform was a fiery affirmation of Second Amendment principles. In the decades following the end of President James Madison’s Administration in 1817, no American lawyer or legislator did as much as Trumbull in defense of Second Amendment. -
RESTORING the LOST ANTI-INJUNCTION ACT Kristin E
COPYRIGHT © 2017 VIRGINIA LAW REVIEW ASSOCIATION RESTORING THE LOST ANTI-INJUNCTION ACT Kristin E. Hickman* & Gerald Kerska† Should Treasury regulations and IRS guidance documents be eligible for pre-enforcement judicial review? The D.C. Circuit’s 2015 decision in Florida Bankers Ass’n v. U.S. Department of the Treasury puts its interpretation of the Anti-Injunction Act at odds with both general administrative law norms in favor of pre-enforcement review of final agency action and also the Supreme Court’s interpretation of the nearly identical Tax Injunction Act. A 2017 federal district court decision in Chamber of Commerce v. IRS, appealable to the Fifth Circuit, interprets the Anti-Injunction Act differently and could lead to a circuit split regarding pre-enforcement judicial review of Treasury regulations and IRS guidance documents. Other cases interpreting the Anti-Injunction Act more generally are fragmented and inconsistent. In an effort to gain greater understanding of the Anti-Injunction Act and its role in tax administration, this Article looks back to the Anti- Injunction Act’s origin in 1867 as part of Civil War–era revenue legislation and the evolution of both tax administrative practices and Anti-Injunction Act jurisprudence since that time. INTRODUCTION .................................................................................... 1684 I. A JURISPRUDENTIAL MESS, AND WHY IT MATTERS ...................... 1688 A. Exploring the Doctrinal Tensions.......................................... 1690 1. Confused Anti-Injunction Act Jurisprudence .................. 1691 2. The Administrative Procedure Act’s Presumption of Reviewability ................................................................... 1704 3. The Tax Injunction Act .................................................... 1707 B. Why the Conflict Matters ....................................................... 1712 * Distinguished McKnight University Professor and Harlan Albert Rogers Professor in Law, University of Minnesota Law School. -
The First Confiscation Act (August 6, 1861) Freedmen & Southern Society Project
Maria Ward’s primary document project (designed with 8th graders in mind) Student objectives: ~ The student will analyze historical documents and use this knowledge to better understand Lincoln’s actions during the Civil War. ~The student will find evidence to support Lincoln’s belief that emancipation is for the purpose of saving the Union, and that it must be done in a constitutional manner. Documents: ~Abraham Lincoln’s Letter to Horace Greeley August 22, 1862 Teaching American History Ashbrook Center for Public Affairs at Ashland University http://teachingamericanhistory.org/library/index.asp?subcategory=4 ~The First Confiscation Act (August 6, 1861) Freedmen & Southern Society Project http://www.history.umd.edu/Freedmen/conact1.htm ~Excerpt from the Proclamation Revoking General Hunter’s Order of Military Emancipation of May 9, 1862 Freedmen & Southern Society Project http://www.history.umd.edu/Freedmen/hunter.htm Narrative: Students will analyze Abraham Lincoln’s letter to Horace Greeley, August 22, 1862, the (first) Confiscation Act of 1861 and an excerpt from Lincoln’s the Proclamation Revoking General Hunter’s Order of Military Emancipation of May 9, 1862 to explain and support Lincoln’s belief that the purpose of the war is to save the Union, and that any action regarding the emancipation of enslaved persons should be carried out in a constitutional manner. Narrative that is more like a lesson plan: Students will first analyze Abraham Lincoln’s letter to Horace Greeley, August 22, 1862. This letter is in response to Greeley’s open letter titled, “The Prayer of Twenty Millions” in which Greeley urges Lincoln to free the slaves. -
Slaves of the State: Black Incarceration from the Chain Gang
• CHAPTER 2 • “Except as Punishment for a Crime” The Thirteenth Amendment and the Rebirth of Chattel Imprisonment Slavery was both the wet nurse and bastard offspring of liberty. — Saidiya Hartman, Scenes of Subjection It is true, that slavery cannot exist without law . — Joseph Bradley, The Civil Rights Cases nyone perusing the advertisements section of local newspapers such as the Annapolis Gazette in Maryland, during December 1866, wouldA have come across the following notices: Public Sale— The undersigned will sell at the Court House Door in the city of Annapolis at 12 o’clock M., on Saturday 8th December, 1866, A Negro man named Richard Harris, for six months, convicted at the October term, 1866, of the Anne Arundel County Circuit Court for larceny and sentenced by the court to be sold as a slave. Terms of sale— cash. WM. Bryan, Sheriff Anne Arundel County. Dec. 8, 1866 Public Sale— The undersigned will offer for Sale, at the Court House Door, in the city of Annapolis, at eleven O’Clock A.M., on Saturday, 22d of December, a negro [sic] man named John Johnson, aged about Forty years. The said negro was convicted the October Term, 1866, of the Circuit Court for Anne Arundel county, for; • 57 • This content downloaded from 71.114.106.89 on Sun, 23 Aug 2020 20:24:23 UTC All use subject to https://about.jstor.org/terms Childs.indd 57 17/12/2014 12:56:10 PM 58 “EXCEPT AS PUNISHMENT FOR A CRIME” Larceny, and sentenced to be sold, in the State, for the term of one year, from the 12th of December, 1866. -
Measuring Tax Burden: a Historical Perspective
This PDF is a selection from an out-of-print volume from the National Bureau of Economic Research Volume Title: Fifty Years of Economic Measurement: The Jubilee of the Conference on Research in Income and Wealth Volume Author/Editor: Ernst R. Berndt and Jack E. Triplett, editors Volume Publisher: University of Chicago Press Volume ISBN: 0-226-04384-3 Volume URL: http://www.nber.org/books/bern91-1 Conference Date: May 12-14, 1988 Publication Date: January 1991 Chapter Title: Measuring Tax Burden: A Historical Perspective Chapter Author: B. K. Atrostic, James R. Nunns Chapter URL: http://www.nber.org/chapters/c5981 Chapter pages in book: (p. 343 - 420) 11 Measuring Tax Burden: A Historical Perspective B. K. Atrostic and James R. Nunns 11.1 Introduction 11.1.1 Overview Measures of tax burden are indicators of how well tax policy meets one of its primary goals, equitably raising the revenues needed to run government. Equity has two aspects. The first, vertical equity, concerns the way taxes are distributed among taxpayers with different abilities to pay. The second, hori- zontal equity, concerns the way taxes are distributed among taxpayers with the same ability to pay. Tax burden measures thus answer broad economic and social questions about the effect of tax policy on the distribution of income and wealth. The history of these measures incorporates the histories of economic and world affairs, major tax and economic policy legislation, intellectual and so- cial movements, and data and technological innovation in the fifty years since the first meeting of the Conference on Research in Income and Wealth. -
The Progressive Movement and the Reforming of the United States of America, from 1890 to 1921
2014 Democratic and Popular Republic of Algeria. Ministry of Higher Education and Scientific Research. University of Oran. Faculty of Letters, Languages, and Arts. Department of English. Research Paper Submitted for a Doctorate Thesis in American Civilisation Entitled: The Progressive Movement and the Reforming of the United States of America, from 1890 to 1921. Presented by: Benketaf, Abdel Hafid. Jury Members Designation University Pr. Bouhadiba, Zoulikha President Oran Pr. Borsali, Fewzi Supervisor Adrar Pr. Bedjaoui, Fouzia Examiner 1 Sidi-Belabes Dr. Moulfi, Leila Examiner 2 Oran Dr. Belmeki, Belkacem Examiner 3 Oran Dr. Afkir, Mohamed Examiner 4 Laghouat Academic Year: 2013-2014. 1 Acknowledgements Acknowledgments are gratefully made for the assistance of numerous friends and acquaintances. The largest debt is to Professor Borsali, Fewzi because his patience, sound advice, and pertinent remarks were of capital importance in the accomplishment of this thesis. I would not close this note of appreciation without alluding to the great aid provided by my wife Fatima Zohra Melki. 2 Dedication To my family, I dedicate this thesis. Pages Contents 3 List of Tables. ........................................................................................................................................................................ vi List of Abbreviations......................................................................................................................................................... vii Introduction. ........................................................................................................................................................................ -
Report No. 82-156 Gov Major Acts of Congress And
REPORT NO. 82-156 GOV MAJOR ACTS OF CONGRESS AND TREATIES APPROVED BY THE SENATE 1789-1980 Christopher Dell Stephen W. Stathis Analysts in American National Governent Government Division September 1982 CONmGHnItNA^l JK 1000 B RE filmH C SE HVICA^^ ABSTRACT During the nearly two centuries since the framing of the Constitution, more than 41,000 public bills have been approved by Congress, submitted to the President for his approval and become law. The seven hundred or so acts summarized in this compilation represent the major acts approved by Congress in its efforts to determine national policies to be carried out by the executive branch, to authorize appropriations to carry out these policies, and to fulfill its responsibility of assuring that such actions are being carried out in accordance with congressional intent. Also included are those treaties considered to be of similar importance. An extensive index allows each entry in this work to be located with relative ease. The authors wish to credit Daphine Lee, Larry Nunley, and Lenora Pruitt for the secretarial production of this report. CONTENTS ABSTRACT.................................................................. 111 CONGRESSES: 1st (March 4, 1789-March 3, 1791)..................................... 3 2nd (October 24, 1791-March 2, 1793)................................... 7 3rd (December 2, 1793-March 3, 1795).................................. 8 4th (December 7, 1795-March 3, 1797).................................. 9 5th (May 15, 1797-March 3, 1799)....................................... 11 6th (December 2, 1799-March 3, 1801)................................... 13 7th (December 7, 1801-Marh 3, 1803)................................... 14 8th (October 17, 1803-March 3, 1805)....... ........................... 15 9th (December 2, 1805-March 3, 1807)................................... 16 10th (October 26, 1807-March 3, 1809)..................................