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1925•The Yale Law JournalOpen access

Federal Taxation of State Activities and State Taxation of Federal Activities

Julius Cohen, Kenneth Dayton

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Abstract

A See Haminer v. Dagenbart (i918) 247 U. S. 251, 38 Sup.Ct. 529; Bailey v. Drexel Furn.Co. (I922) 259 U. S. 20, 42 Sup.Ct. 449.6 For a collection of decisions involving statutes in which the revenue from taxation was a secondary consideration and its social consequence the primary one, see (1922) 22 CoL.L. REV.659.

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A See Haminer v. Dagenbart (i918) 247 U. S. 251, 38 Sup.Ct. 529; Bailey v. Drexel Furn.Co. (I922) 259 U. S. 20, 42 Sup.Ct. 449.6 For a collection of decisions involving statutes in which the revenue from taxation was a secondary consideration and its social consequence the primary one, see (1922) 22 CoL.L. REV.659.

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A See Haminer v. Dagenbart (i918) 247 U. S. 251, 38 Sup.Ct. 529; Bailey v. Drexel Furn.Co. (I922) 259 U. S. 20, 42 Sup.Ct. 449.6 For a collection of decisions involving statutes in which the revenue from taxation was a secondary consideration and its social consequence the primary one, see (1922) 22 CoL.L. REV.659.

Key concepts: State (computer science), Federal state, Business, Economic policy, Computer science, Algorithm

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