Multiple Taxation on Federal Employees: Hearings Before a Subcommittee of the Committee on the Judiciary, United States Senate, Seventy-eighth Congress, Second Session, on H.R. 3592, an Act to Amend the Judicial Code in Respect to the Original Jurisdiction of the District Courts of the United States in Certain Cases, and for Other Purposes. May 24 and June 1, 1944United States. Congress. Senate. Committee on the Judiciary, United States. Congress. Senate. Committee on the Judiciary. Subcommittee on H. R. 3592 U.S. Government Printing Office, 1944 - 93 pages |
Common terms and phrases
abolish this wage affects the residents America or take bill borough council BOYER BRAUTIGAM burden Camden County city of Philadelphia claiming a domicile Congress CONNELLY Constitution county of Camden District of Columbia DODD domicile Federal Government fight the wage further Resolved HICKMAN immunity imposed a wage income tax Jersey to abolish KASSELL Lawnside legislation Maryland mayor and council MCGILL MCNAMARA MORRISSETT multiple taxation N. J. Whereas necessary to abolish nonresident Federal employees O'BRIEN O'Keefe officer or employee organization has pledged pay the tax Pennsylvania percent Philadelphia has imposed Philadelphia Navy Yard Philadelphia wage tax pledge their moral ployees question right to tax Runnemede Senator BUSHFIELD Senator BYRD Senator MCFARLAND Senator REVERCOMB SPEESE statement Supreme Court tax affects Tax Protest League taxation without representation taxing authority United States Senators unjust tax Virginia wage earners wage tax imposed Wage Tax Protest WERNICK West Wildwood Whereas the city York
Popular passages
Page 2 - If any provision of this Act, or the application of such provision to any . person or circumstance, shall be held invalid, the remainder of this Act, or the application of such provision to persons or circumstances other than those as to which it is held invalid, shall not be affected thereby. SEC. 16. This Act may be cited as the "National Labor Relations Act.
Page 32 - For the purpose of voting, no person shall be deemed to have gained or lost a residence by reason of his presence or absence while employed in the service of the United States ; nor while engaged in the navigation of the waters of this State or of the United States, or of the high seas ; nor while a student of any seminary of learning, nor while kept at any almshouse or other asylum at public expense ; nor while confined in any public prison.
Page 42 - In sustaining the immunity from state taxation, the opinion of the Court, by Chief Justice Marshall, recognized a clear distinction between the extent of the power of a state to tax national banks and that of the national government to tax state instrumentalities. He was careful to point out not only that the taxing power of the national government is supreme, by reason of the constitutional grant, but that in laying a federal tax on state instrumentalities the people of the states, acting through...
Page 40 - The people of all the States have created the General Government and have conferred upon it the general power of taxation. The people of all the States, and the States themselves, are represented in Congress, and, by their representatives, exercise this power.
Page 42 - State taxation of national instrumentalities is subject to no such restraint, for the people outside the state have no representatives who participate in the legislation; and in a real sense, as to them, the taxation is without representation. The exercise of the national taxing power is thus subject to a safeguard which does not operate when a state undertakes to tax a national instrumentality.
Page 14 - ... immunity of one government and its agencies from taxation by the other should, as a principle of constitutional construction, be narrowly restricted. For the expansion of the immunity of the one government correspondingly curtails the sovereign power of the other to tax, and where that immunity is invoked by the private citizen it tends to operate for his benefit at the expense of the taxing government and without corresponding benefit to the government in whose name the immunity is claimed.
Page 43 - So far as now relevant, those differences have been thought to be traceable to the fact that the federal government is one of delegated powers in the exercise of which Congress is supreme; so that every agency which Congress can constitutionally create is a governmental agency. And since the power to create the agency includes the implied power to do whatever is needful or appropriate, if not expressly prohibited, to protect the agency, there has been attributed to Congress some scope, the limits...
Page 28 - So much of the burden of a non-discriminatory general tax upon the incomes of employees of a government, state or national, as may be passed on economically to that government, through the effect of the tax on the price level of labor or materials, is but the normal incident of the organization within the same territory of two governments, each possessing the taxing power. The burden, so far as it can be said to exist or to affect the government in any indirect or incidental way, is one which the...
Page 11 - Now, to the existence of the States, themselves necessary to the existence of the United States, the power of taxation is indispensable. It is an essential function of government. It was exercised by the Colonies ; and when the Colonies became States, both before and after the formation of the Confederation, it was exercised by the new governments. Under the Articles of Confederation the government of the United States...
Page 24 - Extensive hearings followed before the House Committee on Ways and Means, and the Senate Committee on Finance.