Exemption (law)

“ We cannot suppose that the legislature meant either to practise a cunning deception or to make a futile grant. Therefore, we are unable to read the charter as making the exemption vain by reserving to the state an unlimited right to impose upon the lessee all that it had renounced as against the lessor. For that was to give notice to the parties, if they were supposed to know the law, that the exemption would be lost if the income was earned in one of the contemplated ways ”

“ With this concession in mind, and before coming to determine whether the exemption was valid, that is, whether, in and by virtue of the prohibition in the organic law forbidding especial privileges, the territorial legislature was incompetent to grant a contract exemption, we briefly advert to the contention made that a broad meaning must be given to the organic act for the purpose, if it can be done, of establishing that there was no limit upon the power of the territorial legislature to exempt. ”

“ Cessation of Obligation.—The ordinary ways in which a law ceases to be obligatory for an individual are: (a) on the part of the subject, that he ceases to be subject to the law (exemption) , or is unable to observe it (excuse) ; (b) on the part of the lawgiver, that he removes the obligation for the individual (dispensation) .
488. As to exemption from Church laws note: (a) he who ceases to be subject to the law (e.g., one who has received a privilege of exemption, or who has departed from the place where the law is in force) , is of course not obliged by the law ”

“ It is not sufficient that the debtor shall claim the exemption, but he must, be proof of registry when necessary, or that the articles seized are those named in the statute, or are required to make up the amount of the exemption, or in some other mode, prove that articles were exempt, and that thus the seizure was illegal. Both the sheriff and collector have power to act in the first instance upon the question in dispute, and he who insists that such action is in violation of law must make the proof to show it. ”

“ The omission of the taxing officers of the state in previous years to assess this property cannot control the duty imposed by law upon their successors, or the power of the legislature, or the legal construction of the statute under which the exemption is claimed. ”

“ The ground of the exemption is to prevent interference with government agencies. But an independent carrier, such as the contractor was in this case, is not such an agency, and is not employed in the service of the government within the meaning of the law. ”

“ The Act of Congress has its own criteria, irrespective of local law, that look to certain rather severe tests of liability and exemption and that do not allow the deductions demanded whatever the lessees may be called. ”

“ Powers, supra, consideration seems to be of little importance except as bearing on interpretation, that the payment of an alternative tax is consideration for exemption from nothing except its alternative. On the other hand the provision for an indorsement upon the security hardly is reconcilable with less than a permanent exemption; it is said that so the law generally has been understood; and the ground taken by the Appellate Division in the case that we have cited indicates that they were not prepared to deny that the exemption even of mortgages looked beyond the year. ”

“ Indexing of exemption based on household income– Section 5000A (e) (1) (D) of such Code is amended—
(A) by striking “2014” (before amendment by subparagraph (B) ) and inserting “2015”, and (B) by striking “2013” and inserting “2014”. (c) Effective date– The amendments made by this section shall apply to months beginning after December 31, 2013. ”

“ The exceptions are 'jealously and carefully drawn,' [6] and there must be 'a showing by those who seek exemption * * * that the exigencies of the situation made that course imperative.' [7] ' (T) he burden is on those seeking the exemption to show the need for it.' [8] In times of unrest, whether caused by crime or racial conflict or fear of internal subversion, this basic law and the values that it represents may appear unrealistic or 'extravagant' to some. ”

“ The right to the exemption was a federal right, and was specially set up and claimed as such in the petition. Whether the right was denied, or not given due recognition, by the Supreme Court is a question as to which the claimants were entitled to invoke our judgment, and this they have done in the appropriate way. ”

“ Prima facie it extends to all property, corporeal and incorporeal, and to every business by which livelihood or profit is sought to be made within their jurisdiction. When exemption is claimed, it must be shown indubitably to exist. ”

“ If the privilege or exemption was merely personal, it can hardly be supposed, that it would have been thought a matter sufficiently important to require a special provision in the constitution and laws of the United States. ”

“ This has been especially true as regards exemptions from taxation [94] and exemptions from execution. [95] If a word may now be permitted with respect to mere terms as such, the first thing to note is that the word "right" is overworked in the field of immunities as elsewhere. [96] As indicated, however, by the judicial expressions already quoted, the best synonym is, of course, the term "exemption." [97] It is instructive to note, also, that the word "impunity" has a very similar connotation. ”

“ It is not easy to see why such a provision should be extended beyond the terms in which it is expressed; and all the force which properly belongs to it is given when the exemption from the constitutional provision against impairing the obligation of contracts is extended as far as the language of the exemption justifies, and it should be extended no further by implication. ”

“ We perceive no limits to the principle of exemption which the complainants seek to establish. It would remove from the reach of State taxation all the property of every agent of the government. Every corporation engaged in the transportation of mails, or of government property of any description, by land or water, or in supplying materials for the use of the government, or in performing any service of whatever kind, might claim the benefit of the exemption. ”

“ It is scarcely necessary to argue or to cite authority for the proposition that a contract of exemption from future general legislation, either by a constitutional provision or by an act of the legislature, cannot be deemed to exist unless it is given expressly, or unless it follows by an implication equally clear with express words. ”

“ The bill for diminishing the number of exempts has just been made the subject of a special message, [9] and its provisions are such as would add no strength to the Army. The recommendation to abolish all class exemptions has not met your favor, although still deemed by me a valuable and important measure; and the number of men exempted by a new clause in the act just passed is believed to be quite equal to that of those whose exemption is revoked. ”

“ Is it congruous, that, with regard to such purposes, any man or body of men, any person natural or artificial, should be permitted to claim successfully an entire exemption from the jurisdiction of the national Government? Would not such claims, crowned with success, be repugnant to our very existence as a nation? When so many trains of deduction, coming from different quarters, converge and unite, at last, in the same point; we may safely conclude, as the legitimate result of this Constitution, that the State of Georgia is amenable to the jurisdiction of this Court. ”

“ From this painstaking review respondent argues that where Congress has desired to exempt only 'interest' it has said so and where it has intended to grant a broader exemption it has used the word 'income'; that statutes exempting only 'interest' have a narrower meaning than those exempting 'income' ”

“ The words used are, it will be observed, 'franchises, rights, and privileges, * * * as would have been had * * * by the first company, but for such sale,' etc. There is no express reference to a grant of any exemption or immunity; nothing is said in relation to the subject of taxation. The words actually used do not necessarily embrace a grant of such an exemption. ”

“ Exemptions of the kind, however, are to be strictly construed, the rule being that the right of taxation exists unless the exemption is expressed in clear and unambiguous terms, and that in order that it may be effectual it must appear that the contract was made in consequence of some beneficial equivalent received by the Sta e, it being conceded that if the exemption was granted only as a privilege it may be recalled at the pleasure of the legislature. ”

“ The original corporators, before they accepted it as their charter, would doubtless be careful to see that all provisions deemed needful or desirable should be inserted, so far as the legislature could be induced to accede to their demands. At all events the difficulty is there, and, as is held uniformly and again and again announced, in the most emphatic terms by the learned judges of the supreme court of the United States, in the opinion rendered there, as well as by the State tribunals, he who sets up a claim to exemption from taxation must prove it. ”

“ In an advanced civilization like ours, a very large proportion of the property of individuals is not visible and tangible, but consists in rights and claims against others, or against the government itself. Now, an exemption from a demand, or an immunity from prosecution in a suit, is as valuable to the one party as the right to the demand or to prosecute the suit is to the other. ”

“ We adopt its language as our argument.
'In the offer of the State the exemption was held out as an inducement to purchasers and contractors to purchase, or, in the language of the act, 'to take up' the lands, and not as an inducement to contractors to take scrip. Until the offer was accepted, or, in other words, until a purchase was made, there was no contract. Did the State not have a right to withdraw her offer? Was she bound to wait, in order that the holders of the scrip, after speculation had ceased to be desirable, might have an opportunity to secure the exemption? ”

“ The various propositions mentioned in these different clauses and the many contingencies provided for therein under which the company might claim exemption render it not surprising that the same ground of exemption should possibly be covered by more than one provision in the bill, or that, in other words, the defendant should upon the same facts be exempt under more than one of its various and perhaps somewhat indefinite clauses. ”

“ The power of exemption would seem to imply the power of discrimination, and in taxation, as in other matters of legislation, classification is within the competency of the legislature. We said in American Sugar Ref. ”

“ We, therefore, are to consider a case wherein there is no contention that a valid and binding contract has been impaired by state action, and the questions are as to the proper construction of the statute, and whether a repealable exemption from taxation has been withdrawn by subsequent legislation of the state. ”

“ The power of the State legislature, even outside of constitutional limitations, to bind the State by a grant of exemption from taxation has been frequently contested or questioned as an unauthorized surrender of an essential attribute of sovereignty. ”

“ A joint answer was filed for the two county treasurers, signed by 'The Attorney General for the State of South Carolina, for defendants.' This answer admitted the assessment, the steps taken to collect the taxes, and asserted their validity, and denied the existence of the alleged contract of exemption. It was averred that, if such an exemption ever existed, it was subject to the legislative power to repeal, alter, and amend, and such repeal was alleged to have been operated by constitutional and legislative provisions, which were referred to. ”

“ By the side of that exemption, in the same amendment, is the declaration that no person shall be put twice in jeopardy for the same offense, nor compelled to criminate himself, nor shall private property be taken for public use without just compensation. Are not these principles fundamental in every free government established to maintain liberty and justice? ”

“ In pursuance of the precedent set in New Jersey v. Wilson, [1640] the legislature of a State "may exempt particular parcels of property or the property of particular persons or corporations from taxation, either for a specified period or perpetually, or may limit the amount or rate of taxation, to which such property shall be subjected," and such an exemption is [Pg 342] frequently a contract within the sense of the Constitution. Indeed this is always so when the immunity is conferred upon a corporation by the clear terms of its charter. ”

“ A State cannot tie up a citizen of another State, having property rights within its territory invaded by unauthorized acts of its own officers, to suits for redress in its own courts. Given a case where a suit can be maintained in the courts of the State to protect property rights, a citizen of another State may invoke the jurisdiction of the' Federal courts
REDIRECTTemplate:Ellipsis https:// tipcacuocnhacai.com /ve-chung-toi/ It comes, therefore, within the very terms of the act. It cannot be doubted that a State, like any other government, can waive exemption from suit. ”

“ It is provided that such regulations shall not alter the four grounds for applications for certificates of exemption—the expediency, in the national interests, that a man should be engaged in other work, business or domestic reasons, ill-health, and conscientious objection. ”

“ It has been suggested that an assignment of the public securities of one State to the citizens of another, would enable them to prosecute that State in the federal courts for the amount of those securities; a suggestion which the following considerations prove to be without foundation.
It is inherent in the nature of sovereignty not to be amenable to the suit of an individual without its consent. This is the general sense, and the general practice of mankind; and the exemption, as one of the attributes of sovereignty, is now enjoyed by the government of every State in the Union. ”