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1. Introduction
2. National stamp tax laws and state instrumentalities
3. National taxation of state officers and employees
Tax-immunity of state officers and employees under national revenue laws
Independent contractors performing services for state and local governments
State officers and employees engaged in proprietary, non-governmental functions
Recent views on the tax-immunity of state officers and employees
4. National taxation of the obligations of states and their political subdivisions
Attitude of the courts toward tax-exemption of state and local obligations
Law as developed by treasury decisions and rulings
Attitude of Congress toward tax-exemption of state and local obligations
Problem of tax-exempt securities
5. National taxation of non-governmental, proprietary agencies of the states and their political subdivisions
Conflicts between the national revenue laws and state regulation of the liquor traffic
Franchises granted by states
Public utilities operated by states or their political subdivisions
Ferries operated by counties or municipalities
State-owned banks
Miscellaneous proprietary enterprises
6. National taxation of state educational institutions
Equipment imported by state universities
7. Summary and conclusion
tax-Immunity of governmental agencies as a federal question
Nature of state instrumentalities or agencies
Supreme court and the rule of tax-immunity of state agencies
Attitude of congress toward tax-exemption of state instrumentalities
National stamp tax laws affecting state and local agencies
Proposed grounds upon which national taxation of the incomes of state and local officers might be justified
General conclusions on national taxation of state and local obligations
Proposed grounds upon which national taxation of the interest derived from state and local obligations may be justified
Proprietary, non-governmental agencies of states and their political subdivisions
Social significance of Frey v. Woodworth
National taxation of state educational institutions and some general observations on the Coronado case
Reciprocity between the taxing powers of the state and national govenments as applied to governmental instrumentalities
2. National stamp tax laws and state instrumentalities
3. National taxation of state officers and employees
Tax-immunity of state officers and employees under national revenue laws
Independent contractors performing services for state and local governments
State officers and employees engaged in proprietary, non-governmental functions
Recent views on the tax-immunity of state officers and employees
4. National taxation of the obligations of states and their political subdivisions
Attitude of the courts toward tax-exemption of state and local obligations
Law as developed by treasury decisions and rulings
Attitude of Congress toward tax-exemption of state and local obligations
Problem of tax-exempt securities
5. National taxation of non-governmental, proprietary agencies of the states and their political subdivisions
Conflicts between the national revenue laws and state regulation of the liquor traffic
Franchises granted by states
Public utilities operated by states or their political subdivisions
Ferries operated by counties or municipalities
State-owned banks
Miscellaneous proprietary enterprises
6. National taxation of state educational institutions
Equipment imported by state universities
7. Summary and conclusion
tax-Immunity of governmental agencies as a federal question
Nature of state instrumentalities or agencies
Supreme court and the rule of tax-immunity of state agencies
Attitude of congress toward tax-exemption of state instrumentalities
National stamp tax laws affecting state and local agencies
Proposed grounds upon which national taxation of the incomes of state and local officers might be justified
General conclusions on national taxation of state and local obligations
Proposed grounds upon which national taxation of the interest derived from state and local obligations may be justified
Proprietary, non-governmental agencies of states and their political subdivisions
Social significance of Frey v. Woodworth
National taxation of state educational institutions and some general observations on the Coronado case
Reciprocity between the taxing powers of the state and national govenments as applied to governmental instrumentalities