The "Public Trust" As It Is Used in Article VI
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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. -
The Death of the Income Tax (Or, the Rise of America's Universal Wage
Indiana Law Journal Volume 95 Issue 4 Article 5 Fall 2000 The Death of the Income Tax (or, The Rise of America’s Universal Wage Tax) Edward J. McCaffery University of Southern California;California Institute of Tecnology, [email protected] Follow this and additional works at: https://www.repository.law.indiana.edu/ilj Part of the Estates and Trusts Commons, Law and Economics Commons, Taxation-Federal Commons, Taxation-Federal Estate and Gift Commons, Taxation-State and Local Commons, and the Tax Law Commons Recommended Citation McCaffery, Edward J. (2000) "The Death of the Income Tax (or, The Rise of America’s Universal Wage Tax)," Indiana Law Journal: Vol. 95 : Iss. 4 , Article 5. Available at: https://www.repository.law.indiana.edu/ilj/vol95/iss4/5 This Article is brought to you for free and open access by the Law School Journals at Digital Repository @ Maurer Law. It has been accepted for inclusion in Indiana Law Journal by an authorized editor of Digital Repository @ Maurer Law. For more information, please contact [email protected]. The Death of the Income Tax (or, The Rise of America’s Universal Wage Tax) EDWARD J. MCCAFFERY* I. LOOMINGS When Representative Alexandria Ocasio-Cortez, just weeks into her tenure as America’s youngest member of Congress, floated the idea of a sixty or seventy percent top marginal tax rate on incomes over ten million dollars, she was met with a predictable mixture of shock, scorn, and support.1 Yet there was nothing new in the idea. AOC, as Representative Ocasio-Cortez is popularly known, was making a suggestion with sound historical precedent: the top marginal income tax rate in America had exceeded ninety percent during World War II, and stayed at least as high as seventy percent until Ronald Reagan took office in 1981.2 And there is an even deeper sense in which AOC’s proposal was not as radical as it may have seemed at first. -
Information Gathering and Public Trust Transparency Statement – 26 June 2019 Page 1 of 3
Museum of New Zealand Te Papa Tongarewa Information Gathering and Public Trust Transparency Statement – 26 June 2019 Page 1 of 3 Museum of New Zealand Te Papa Tongarewa Information Gathering and Public Trust Transparency Statement Purpose The purpose of this statement is to be more transparent with New Zealanders about the kind of information gathering activity that the Museum of New Zealand Te Papa Tongarewa (Te Papa) undertakes to give effect to our responsibilities to: protect people, information, places, and our taonga (collections); to ensure regulatory compliance; and to ensure the privacy, safety and security of the public, our visitors and staff. In December 2018 the State Services Commission issued the Model Standard for Information Gathering and Public Trust1 under Section 57(4) of the State Sector Act. This applies across the State Sector, including to Te Papa as an Autonomous Crown Entity. The Model Standard relates to information gathering associated with regulatory compliance, law enforcement and security and health and safety requirements. The purpose of the Model Standard is to ensure that government agencies use their authorities to undertake surveillance and information gathering lawfully, and in a way that respects and protects the rights and privacy of people. Transparency Statement This transparency statement explains how we collect, use and share information gathered about members of the public or other entities (directly or indirectly) in accordance with the Information Gathering Model Standards. Te Papa as the National Museum does not have any law enforcement and regulatory compliance or enforcement responsibilities, and thus does not gather any information for these purposes. -
Chapter 2. Public Sector Whistleblower Protection Laws in OECD Countries
2. PUBLIC SECTOR WHISTLEBLOWER PROTECTION LAWS IN OECD COUNTRIES – 39 Chapter 2. Public sector whistleblower protection laws in OECD countries The purpose of whistleblower protection is to protect individuals from being exposed and retaliated against for disclosing misconduct. Despite the common aim of whistleblower protection systems, the disclosure processes in place in OECD countries vary. This chapter analyses the varying elements and protections that countries have put in place and how they apply throughout disclosure processes, including: the scope of coverage and subject matter; reporting requirements; channels of reporting; fundamental safeguards, such as anonymity and confidentiality; and the prospect of incentives. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. COMMITTING TO EFFECTIVE WHISTLEBLOWER PROTECTION © OECD 2016 40 – 2. PUBLIC SECTOR WHISTLEBLOWER PROTECTION LAWS IN OECD COUNTRIES Upon identifying wrongdoing or the attempt to commit wrongdoing, an employee may not be certain of what to do with the information discovered, where or whom to turn to, and whether they are protected by relevant whistleblower protection mechanisms. Throughout the disclosure process, employees may have reservations about safeguards such as anonymity and confidentiality measures, they may also be incentivised by the prospect of a reward. The multitude of steps along the disclosure process can be daunting and vague, however, if implemented according to whistleblower protection laws, the disclosure process can and should be the first system in line to protect whistleblowers from reprisal. -
Sixteenth Amendment
The Sixteenth Amendment 100 Years of the Federal Income Tax “The hardest thing in the world to understand is the income tax.” ~ Albert Einstein Americans have now been grappling with the income tax for 100 years. Since the 16th Amendment was ratified by Congress in 1913, U.S. citizens have been attempting to accurately complete Form 1040. While the annual income tax exercise is fresh in our minds, we thought it would be informative and somewhat gratifying to look back at the process that brought us here, and the tax rates that confronted tax payers on this anniversary in prior years. History of the Sixteenth Amendment Prior to 1913, the main source of revenue for the federal government was tariffs. Tariffs, it was argued, disproportionately affected the poor and were unpredictable. It was felt by many that the solution was a federal income tax. The resolution proposing the Sixteenth Amendment was passed by Congress on July 12, 1909 and ratified in 1913. The Amendment stated “Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration.” What followed was The Revenue Act of 1913, also called the Tariff Act, since its purpose was to lower basic tariff rates and compensate for lost revenues by imposing a federal income tax. The first tax filing in 1914 The federal income tax started at 1% on personal income of more than $3,000 (over $71,000 in today’s dollars1) for single filers or $4,000 for couples, with a surtax of 6% on incomes over $500,000. -
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. -
Four States Challenge the Cap on SALT Deductions Erik M
Four States Challenge the Cap on SALT Deductions Erik M. Jensen* The attorneys general of New York, Connecticut, New Jersey, and Maryland have fi led a complaint in New York v. Mnuchin, chal- lenging the constitutionality of the $10,000 cap on the deduction for state and local taxes established the Tax Cut and Jobs Act of 2017. This article considers the most important of the states’ claims and concludes that none of them is convincing. Introduction In a recent article in the Journal, I set out my preliminary thoughts as to why the cap on the deductibility of state and local taxes (SALT), included in what is generally called the Tax Cuts and Jobs Act of 2017 (the Tax Cuts Act),1 should survive constitutional challenge.2 (The cap: Starting this year—and, at least for now, scheduled to expire after 2025—individual taxpayers will be able to deduct no more than $10,000 per year of the otherwise potentially deductible taxes paid to state and local governments (generally income and property taxes).3) I noted that the leaders of three blue (Democratic) states— New York, Connecticut, and New Jersey—intended to challenge the cap on constitutional grounds because of the unhappy consequences the cap will have on many taxpayers in their states. The complaint in that suit, New York v. Mnuchin (with Maryland added to the list of plaintiffs), was fi led by the four state attorneys general, all Democrats, in July.4 The complaint makes a * Erik M. Jensen is the Coleman P. Burke Professor Emeritus of Law at Case Western Reserve University School of Law, and is Editor-in-Chief of the Journal. -
Scanned Using Fujitsu 6670 Scanner and Scandall Pro Ver
2002/33 Securities Act (Trustee Companies) Exemption Amendment Notice 2002 Pursuant to the Securities Act 1978, the Securities Commission gives the following notice. Contents 1 Title 6 Exemption from sections 33(3) and 2 Commencement 37(3) 3 Amendment to Title of principal 7 Exemption from section 52(1) and notice (3) 4 Interpretation 8 Exemption from section 54 5 Application of notice Notice 1 Title (1) This notice is the Securities Act (Trustee Companies) Exemp tion Amendment Notice 2002. (2) In this notice, the Securities Act (Trustee Companies) Exemp tion Notice 1997 1 is called "the principal notice". I SR 19971270 2 Commencement This notice comes into force on 1 March 2002. 3 Amendment to Title of principal notice Clause 1(1) of the principal notice is amended by omitting the words "Trustee Companies", and substituting the words "Group Investment Funds" . 4 Interpretation (1) Clause 2( 1) of the principal notice is amended by revoking the definition of Fund, and substituting the following definition: 136 Securities Act (Trustee Companies) 200213:1 Exemption Amendment Notice 2002 cl 8 "Fund means a Group Investment Fund established under "(a) section 29 of the Trustee Companies Act 1967; or "(b) section 63 of the Public Trust Act 2001; or "(c) section 42A of the Public Trust Office Act 1957". (2) Clause 2( 1) of the principal notice is amended by revoking the definition of trustee company, and substituting the following definition: "trustee means- "(a) a trustee company within the meaning of the Trustee Companies Act 1967 and that is named in Schedule 1: "(b) Public Trust." 5 Application of notice Clause 2A of the principal notice is amended by revoking subclause (1), and substituting the following subclause: "( 1) This notice applies only to qualifying participatory securities for which a prospectus is registered on or before 31 March 2002. -
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. ........................................................................................................................................................................ -
Law Review Articles
Law Review Articles 1. Church and State in the United States: Competing Conceptions and Historic Changes Indiana Journal of Global Legal Studies 13 Ind. J. Global Legal Stud. 503 This article explains the separation of church and state in the United States. 2. Crowns and Crosses: The problems of Politico-Religious Visits as they Relate to the Establishment Clause of the First Amendment Harvard Journal of Law and Public Policy 3 Harv. J.L. & Pub. Pol’y 227 This article examines whether the Pope or any similar leader should be treated as a head of state or as the representative of a religious group. 3. Damages and Damocles: The Propriety of Recoupment Orders as Remedies for Violations of the Establishment Clause Notre Dame Law Review 83 Notre Dame L. Rev. 1385 In Americans United for Separation of Church & State v. Prison Fellowship Ministries, the court required “a private party, at the behest of another private party, to reimburse the public treasury when the government itself ha[d] not sought reimbursement” for a violation of the Establishment Clause. This Note offers background about taxpayer standing, restitution lawsuits, and background on the Establishment Clause. 4. Accommodation of Religion in Public Institutions Harvard Law Review 100 Harv. L. Rev. 1639 This artcile examines establishment clause problems attaching to government efforts to recognize religion in public institutions under an ‘accommodation’ rationale. Section A introduces the justification for allowing government recognition of religion in public institutions and discusses the difficulty of applying traditional establishment clause analysis to actions taken under this justification. It then proposes that the ambiguities in establishment clause analysis should be explicitly resolved so as to prevent majoritarian infringements of the religious autonomy of minorities. -
Under God" to the Pledge of Allegiance Offends the Original Intent of the Establishment Clause Matthew .C Berger
University of St. Thomas Law Journal Volume 3 Article 12 Issue 3 Spring 2006 2006 One Nation Indivisible: How Congress's Addition of "under God" to the Pledge of Allegiance Offends the Original Intent of the Establishment Clause Matthew .C Berger Bluebook Citation Matthew C. Berger, Comment, One Nation Indivisible: How Congress's Addition of "Under God" to the Pledge of Allegiance Offends the Original Intent of the Establishment Clause, 3 U. St. Thomas L.J. 629 (2006). This Comment is brought to you for free and open access by UST Research Online and the University of St. Thomas Law Journal. For more information, please contact [email protected]. Throughout American history, public officials, religious leaders, scholars, and ordinary citizens have debated the proper relationship between religion and government. Despite the volume of discussion on this topic, a commonly-accepted answer remains elusive-the is- sue remains one of the primary wedges dividing the American popu- lace. In the past, this debate has centered on taxpayer support for religious institutions' and Sunday operation of postal service^.^ To- day, the discussion has shifted to controversies over the display of religious symbols on public pr~perty,~the use of school vouchers to subsidize religiously-affiliated private school^,^ and the inclusion of "intelligent design" in public school science c~rricula.~Few of these issues have flashed as suddenly into the national consciousness, how- ever, as the constitutionality of the words "under God" in the Pledge of Allegiance. Despite United States Supreme Court dicta alluding to the Pledge of Allegiance as unquestionably con~titutional,~on June 26, 2002, the Ninth Circuit Court of Appeals held that both the 1954 Act * J.D. -
Impeachment and Removal
Impeachment and Removal Jared P. Cole Legislative Attorney Todd Garvey Legislative Attorney October 29, 2015 Congressional Research Service 7-5700 www.crs.gov R44260 Impeachment and Removal Summary The impeachment process provides a mechanism for removal of the President, Vice President, and other “civil Officers of the United States” found to have engaged in “treason, bribery, or other high crimes and misdemeanors.” The Constitution places the responsibility and authority to determine whether to impeach an individual in the hands of the House of Representatives. Should a simple majority of the House approve articles of impeachment specifying the grounds upon which the impeachment is based, the matter is then presented to the Senate, to which the Constitution provides the sole power to try an impeachment. A conviction on any one of the articles of impeachment requires the support of a two-thirds majority of the Senators present. Should a conviction occur, the Senate retains limited authority to determine the appropriate punishment. Under the Constitution, the penalty for conviction on an impeachable offense is limited to either removal from office, or removal and prohibition against holding any future offices of “honor, Trust or Profit under the United States.” Although removal from office would appear to flow automatically from conviction on an article of impeachment, a separate vote is necessary should the Senate deem it appropriate to disqualify the individual convicted from holding future federal offices of public trust. Approval of such a measure requires only the support of a simple majority. Key Takeaways of This Report The Constitution gives Congress the authority to impeach and remove the President, Vice President, and other federal “civil officers” upon a determination that such officers have engaged in treason, bribery, or other high crimes and misdemeanors.