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Coffin v. Comm'r

12 Cited authorities

  1. Flint v. Stone Tracy Co.

    220 U.S. 107 (1911)   Cited 683 times
    Upholding Senate's power to strike an inheritance tax originating in the House and substitute a corporate tax

  2. Metcalf Eddy v. Mitchell

    269 U.S. 514 (1926)   Cited 275 times
    In Metcalf Eddy v. Mitchell, 269 U.S. 514 (1926), the Court likewise observed that "neither government may destroy the other nor curtail in any substantial manner the exercise of its powers." Id., at 523.

  3. South Carolina v. United States

    199 U.S. 437 (1905)   Cited 240 times
    In South Carolina v. United States, 199 U.S. 437 (1905), the Court held for the first time that the state tax immunity recognized in Collector v. Day, 11 Wall. 113 (1871), extended only to the "ordinary" and "strictly governmental" instrumentalities of state governments and not to instrumentalities "used by the State in the carrying on of an ordinary private business."

  4. Pawhuska v. Pawhuska Oil Co.

    250 U.S. 394 (1919)   Cited 54 times
    In Pawhuska v. Pawhuska Oil Gas Co., 250 U.S. 394, 399, it was held that a legislative grant to a city of the power to regulate rates to be charged to the city and its inhabitants by a gas company might be withdrawn by the State from the city and conferred upon a commission, and that thereby no question was presented under the contract clause of the Federal Constitution.

  5. Boston v. Jackson

    260 U.S. 309 (1922)   Cited 17 times

    ERROR TO THE SUPREME JUDICIAL COURT OF THE STATE OF MASSACHUSETTS. No. 141. Motion to dismiss or affirm submitted November 13, 1922. Decided December 4, 1922. 1. Upon review here of a state judgment, an order of the state Supreme Court substituting the successor of a state official as a party is accepted as a conclusive determination that the state law authorized the substitution. P. 313. 2. Where the state court justifiably construed the bill as standing for further relief after a particular tax

  6. Duffy v. Treasurer Receiver General

    125 N.E. 135 (Mass. 1919)   Cited 69 times

    October 22, 1919. November 12, 1919. Present: RUGG, C. J., BRALEY, De COURCY, CROSBY, CARROLL, JJ. Constitutional Law, Taxation, Distribution of income tax, Equal protection of laws, Due process of law. Tax, On income. No limitation in the Constitution, either before or after the Forty-fourth Amendment, prevents the General Court from committing to a State officer or officers appointed by the Governor, rather than to the assessors and collectors of taxes of the several towns and cities, the levy

  7. Boston v. Treasurer Receiver General

    237 Mass. 403 (Mass. 1921)   Cited 58 times

    November 16, 17, 1920. February 28, 1921. Present: RUGG, C. J., BRALEY, De COURCY, CROSBY, PIERCE, JJ. Contract, What constitutes. Constitutional Law, Government operation of public utility, Due process of law. Tax, To support public utility. General Court. Boston Elevated Railway Company. Equity Pleading and Practice, Bill. Evidence, Matter of common knowledge. Words, "Take possession." Spec. St. 1918, c. 159, having been accepted by the railway companies, constitutes an agreement between the Boston

  8. Boston Albany R.R. v. New York Central R.R

    153 N.E.2d 19 (Mass. 1926)   Cited 28 times

    May 24, 1926. June 30, 1926. Present: BRALEY, CROSBY, PIERCE, CARROLL, WAIT, SANDERSON, JJ. Department of Public Utilities, Petition for approval of bond issue. Equity Jurisdiction, To annul, review, modify or amend decision by department of public utilities. Equity Pleading and Practice, Parties, Reservation. Boston and Albany Railroad Company. New York Central Railroad Company. In the provisions in the lease of the Boston and Albany Railroad Company to New York Central and Hudson River Railroad

  9. Chelsea v. Treasurer Receiver General

    237 Mass. 422 (Mass. 1921)   Cited 23 times

    November 17, 1920. February 28, 1921. Present: RUGG, C. J., BRALEY, CROSBY, PIERCE, JJ. Certiorari. Constitutional Law, Government operation of public utility, Due process of law. Boston Elevated Railway Company. General Court. Chelsea. Tax, Referendum of tax legislation, To support public utility and pay dividends to stockholders. A petition for a writ of certiorari cannot be maintained against a person named as Treasurer and Receiver General who has ceased to hold that office. The duties imposed

  10. Opinion of the Justices to the Governor and Council

    136 N.E. 157 (Mass. 1922)   Cited 19 times

    1922. It being a matter of general knowledge that Henry D. Coolidge had been clerk of the Senate beginning with 1889 continuously until his death in February, 1922, and that he was justly held in high esteem by reason of public service of exceptional merit and rare efficiency rendered during an unusual period of time, Res. 25 of 1922, providing that there should be allowed and paid from the treasury of the Commonwealth to his widow "the remainder of the salary to which he would have been entitled