Federal Taxation of Community Incomes—The Recent History of Pending Questions

By the constitution of the United States, the Congress has power to lay and collect taxes, to pay the debts and provide for the common defense and general welfare of the United States. The constitution, however, also contains the further provision that no capitation or other direct tax shall be laid unless apportioned among the states in proportion to the population as ascertained by a federal census. In the year 1895 in Pollock v. Farmers Loan & Trust Co., 157 U. S. 429, 158 U. S. 601, 39 L. Ed. 759, 39 L. Ed. 1108, the Supreme Court of the United States decided that an income tax is a direct tax and as a consequence that Congress could not impose such tax unless apportioned among the states. Soon after the enactment of the first statute, taxpayers residing in states where the system of community property prevails asserted that since husband and wife have an equal proprietary interest in such incomes as by state laws are defined to be community property, their federal income tax returns should truthfully reflect this joint ownership and that consequently husband and wife should file separate returns, each spouse accounting for the ownership of one-half of the entire community income

Federal Estate Taxation and the Wiener Case

On February 28, 1944, the Supreme Court of the United States by a six to three decision dismissed for want of jurisdiction the case of Flournoy, Sheriff and Ex-Officio Tax Collector of Caddo Parish, Louisiana, against Samuel G. Wiener and others. The majority opinion was written by Chief Justice Stone, and there was a dissenting opinion by Justice Frankfurter in which Justices Roberts and Jackson concurred. The dismissal naturally carries no intimation of the views of the Justices on the merits of the case which involved constitutional points of much importance, especially to property owners in the states where the community property system prevails. The story of the case requires a reference to the statutes of the United States relating to taxation of estates of deceased persons. One of four papers delivered at the Legal Institute of the Seattle Bar Association held at the University of Washington Law School on April 7, 1944

A Review of the Securities Act of 1933

Except in the case of securities exempt from the provisions of the Act (which will be discussed later), the Act (Section 5) makes it unlawful to use the instrumentalities of interstate commerce or of the mails to sell or offer to buy a security or to transport a security for the purpose of sale or delivery after sale unless a registration statment is in effect. It is also made unlawful to use such instrumentalities to transmit a prospectus relating to any registered security unless the prospectus meets the requirements of Section 10, or to transport a security for the purpose of sale or delivery after sale unless accompanied or preceded by such prospectus

Changes Suggested in Washington Practice and Procedure: Comparative Analysis of State Rules and Statutes with New Federal Rules Points to Desirable Amendments

In accordance with action taken at the July Convention of the Washington State Bar Association, the Board of Governors appointed a committee (Paul P. Ashley of Seattle, chairman) on Judicial Administration to concern itself with the matters considered and reported upon by the section on Judicial Administration of the American Bar Association. This committee divided itself into sections, and to each was assigned one of the subjects under consideration, including Pre-trial Procedure, Improvement in the Law of Evidence, Trial Practice and Administrative Agencies and Tribunals. Among other things the American Bar Association recommended that the State Bar Associations undertake to bring state practice into close conformity with the Rules of Civil Procedure for the District Courts of the United States, as recently adopted. The section on this subject consists of Honorable George Donworth, formerly District Judge for the Western District of Washington and member of the advisory committee appointed by the United States Supreme Court for the drafting of the new federal rules; the Honorable John S. Robinson, Justice of the Supreme Court of the State of Washington; Mr. Elwood Hutchinson, member of the Yakima Bar and winner of the Ross A. B. A. award in 1937, and Mr. L. B. Hamblen of Spokane, chairman. Already noted for their leadership in matters of judicial reform, the Bench and Bar of the state of Washington now have at their disposal the specific proposals formulated after careful study by these able men. Suggestions and criticisms from the Bar are invited and, in light of those received, further study will be given to this material before it is presented to the annual convention in July

Albert B. Donworth Correspondence

Entries include a typed biography, a typed letter on personal stationery, and a biographical newspaper review clipping

Grace Donworth Correspondence

Entries include brief biographical information, a typed biography, a typed biographical letter from Mrs. Self during Donworth\u27s illness, a typed biographical letter from Gold describing how Donworth met Samuel Clemens using the pseudonym Jennie Allen, a photograph of Donworth, and a handwritten letter of presentation from Mrs. Self

High diversity in neuropeptide immunoreactivity patterns among three closely related species of Dinophilidae (Annelida).

This is the author accepted manuscript.The final version is available from Wiley via the DOI in this record.Neuropeptides are conserved metazoan signaling molecules, and represent useful markers for comparative investigations on the morphology and function of the nervous system. However, little is known about the variation of neuropeptide expression patterns across closely related species in invertebrate groups other than insects. In this study, we compare the immunoreactivity patterns of 14 neuropeptides in three closely related microscopic dinophilid annelids (Dinophilus gyrociliatus, D. taeniatus and Trilobodrilus axi). The brains of all three species were found to consist of around 700 somata, surrounding a central neuropil with 3-5 ventral and 2-5 dorsal commissures. Neuropeptide immunoreactivity was detected in the brain, the ventral cords, stomatogastric nervous system, and additional nerves. Different neuropeptides are expressed in specific, non-overlapping cells in the brain in all three species. FMRFamide, MLD/pedal peptide, allatotropin, RNamide, excitatory peptide, and FVRIamide showed a broad localization within the brain, while calcitonin, SIFamide, vasotocin, RGWamide, DLamide, FLamide, FVamide, MIP, and serotonin were present in fewer cells in demarcated regions. The different markers did not reveal ganglionic subdivisions or physical compartmentalization in any of these microscopic brains. The non-overlapping expression of different neuropeptides may indicate that the regionalization in these uniform, small brains is realized by individual cells, rather than cell clusters, representing an alternative to the lobular organization observed in several macroscopic annelids. Furthermore, despite the similar gross brain morphology, we found an unexpectedly high variation in the expression patterns of neuropeptides across species. This suggests that neuropeptide expression evolves faster than morphology, representing a possible mechanism for the evolutionary divergence of behaviors.Villum Fonde

An Annotated Translation of the British Museum, Additional 4918: Traité De La Musique Moderne, Avec Quelques Remarques Sur La Musique Ancienne Par A.D.V. (1702)

The British Museum, Additional Manuscript 4918, provides an interesting insight into the sociology as well as the music of the Baroque period. This treatise was written by an unknown "music-lover," who was not a musician by profession. All that is definitely known about his identity are the initials A.D.V. that appear on the title page. The manuscript is dated 1702. In method and design this work represents the transitional character of the seventeenth and eighteenth centuries. Because the author was not a professional musician, it is important to consider the sociological aspects which influenced the writing of a treatise of this sort. A study of the development of Baroque musical treatises indicates a direct parallel with the social and political temperament of the time

English musical antiquarianism in the long eighteenth century: religio-political and sociological undercurrents

There was little concern in seventeenth-century England for establishing a canonical list of composers of ‘old’ music. Yet this ambivalence to England’s musical past did not go unnoticed by a small number of musicians and antiquarians, scattered over decades, who feared that without receiving the preservation it deserved, early music and its composers would slip irretrievably into oblivion. This thesis identifies those resolute scholars and places them in the context of their roles in the development of English musical antiquarianism during the Long Eighteenth Century, ranging over a period from Elias Ashmole, the seventeenth-century collector and founder of the Ashmolean Museum, to the eighteenth-century musical antiquarian, Johann Christoph Pepusch and the Academy of Ancient Music. These exemplars did not work in isolation, however, but were influenced by the religio-political and sociological undercurrents that prevailed during their times. Some of these underlying trends were less veiled, as with the general need for compliance within the strictures of a contemporary political climate. In contrast, others were quite subtle, notably, the influences on musical antiquarian thought deriving from the ancient Hermetic traditions of alchemy, Rosicrucianism, and Freemasonry. This thesis brings together those disparate undercurrents, personalities and events, and demonstrates that the ultimate result of this mosaic of collective forces was that the Academy’s musical antiquarians were able to attain their primary objective of securing the acceptance of ‘old’ music alongside ‘new’ music into repertoire. Moreover, while the Academy did not succeed in its secondary objective of preparing an inventory of ‘best masters’, due to shifting priorities during its seventy-six-year existence, it nonetheless provided sufficient data through its surviving concert programmes to complete its objective in this thesis of preparing the first canonical list of ‘best masters’ of classical music in England. As a result of the pioneering contribution of these early English musical antiquarians, the avenue was prepared for future music historiographers to craft their respective period canons of composers and their quintessential masterpieces that now represent the classics of Western art music

Albert B. Donworth Correspondence

Entries include a typed biography, a typed letter on personal stationery, and a biographical newspaper review clipping