Definitions from Case Law

the taxes outlawed in the drummer cases in their practical operation worked discriminatorily against interstate commerce to impose upon it a burden, either in fact or by the very t

If she is not within the class whom Congress sought to protect, the trust is a dry and passive one; there remains only a ministerial act for the trustee to perform, namely the issu

closely packed broken rock, into which is pumped the grout, a thin liquid mixture of sand, cement and water, which, when it hardens, serves to solidify and strengthen the dry packi

In view of the dual character of municipal corporations there is no public reason for presuming their total dissolution as a mere consequence of military occupation or territorial

The concept of dual citizenship recognizes that a person may have and exercise rights of nationality in two countries and be subject to the responsibilities of both.

political subdivisions of States—counties, cities, or whatever—never were and never have been considered as sovereign entities; they have been traditionally regarded as subordinate

We have here two sovereignties, deriving power from different sources, capable of dealing with the same subject-matter within the same territory. * * * Each government in determini

True, a track or bridge may be used in both interstate and intrastate commerce, but when it is so used it is none the less an instrumentality of the former; nor does its double use

It is sometimes used to express the mere state of indebtment, and then is an equivalent to owed, or owing. And it is sometimes used to express the fact that the debt has become pay

only some of " the Tax Code—specifically "particular [IRS] proceeding[s], such as an investigation, an audit, or other targeted administrative action." Ante, at 5, 10.

the entire process of taxation, from gathering information to assessing tax liabilities to collecting and levying taxes.

Due care' implies at least some minimal concern for the rights of others.

the practice now, both in England and the United States, does not require more to be done, in the presentment of a bill of exchange to an acceptor for payment, than that the demand

The law is settled there, as it is in Virginia, and in this Court, upon Virginia contracts of this description; that every reasonable effort must be made to recover of the drawer b

In cases of this description, the true question is, whether due diligence has been used by the holder of the bill; not whether he has given, or the defendant has received notice: b

The law does not require the utmost possible diligence in the holder in giving notice of the dishonour of the note; all that is required is ordinary reasonable diligence; and what

one which, following the forms of law, is appropriate to the case, and just to the parties to be affected.

since, as this court has so often held, the 'due process of law' clause does not require the state to adopt the institution and procedure of a grand jury, we are unable to see upon

It is equally well settled that such clause is not a limitation upon the taxing power conferred upon Congress by the Constitution; in other words, that the Constitution does not co

The due process clause has been applied to prevent governmental destruction of existing economic values. It has not and cannot be applied to insure values or to restore values that

That clause is applicable to a taxing statute such as the one here assailed only if the act be so arbitrary as to compel the conclusion that it does not involve an exertion of the

due process requires that the nature and duration of commitment bear some reasonable relation to the purpose for which the individual is committed

a State may not, consistent with the obligations imposed on it by the Due Process Clause of the Fourteenth Amendment, pre-empt the right to dissolve this legal relationship without

Due process of law, therefore, in the prosecution of contempt, except of that committed in open court, requires that the accused should be advised of the charges and have a reasona

Due process of law, this court has held, does not require the state to adopt any particular form of procedure, so long as it appears that the accused has had sufficient notice of t

Deportation without a fair hearing or on charges unsupported by any evidence is a denial of due process which may be corrected on habeas corpus. But a want of due process is not es

As the plaintiff had notice and opportunity to be heard at each stage of these proceedings, the essential elements of due process of law were fully met, and the court had jurisdict

Where a rule of conduct applies to more than a few people, it is impracticable that everyone should have a direct voice in its adoption. The Constitution does not require all publi

When property is taken by eminent domain, it equally is recognized that there must be something more than an ordinary honest mistake of law in the proceedings for compensation befo

It does not merely provide a reasonable incentive for the prompt settlement, without suit, of just demands of a class admitting of special treatment by the legislature ... but atta

So far as due process is concerned the only question is whether the tax in practical operation has relation to opportunities, benefits, or protection conferred or afforded by the t

it is a violation of due process to convict and punish a man without evidence of his guilt

Engrained in our concept of due process is the requirement of notice. Notice is sometimes essential so that the citizen has the chance to defend charges. Notice is required before

If the statute did not provide for a notice in any form, it is not material that, as a matter of grace of favor, notice may have been given of the proposed assessment. It is not wh

a conviction under a criminal enactment which does not give adequate notice that the conduct charged is prohibited is violative of due process

such an exertion of the power of government as the settled maxims of law permit and sanction, and under such safeguards for the protection of individual rights as those maxims pres

constitutional protection does extend to the public servant whose exclusion pursuant to a statute is patently arbitrary or discriminatory.

the due process clause of the Fourteenth Amendment or the Fifth Amendment requires counsel for all persons charged with serious crimes, when necessary for their adequate defense, i

the appellant has no property, in the constitutional sense, in any particular form of remedy; all that he is guaranteed by the Fourteenth Amendment is the preservation of his subst

the 'simple but controlling question is whether the state has given anything for which it can ask return

The fundamental notion of Club activity is that operating expenses are shared without insistence upon equivalence between the proportion of an individual's contributions and the pr

in a proper way, or regularly, or according to law.

made according to the forms prescribed by law or usage.

a person who has been ordained, in accordance with the ceremonial, ritual, or discipline of a church, religious sect, or organization established on the basis of a community of fai

The words 'or legally protected' being added to the words 'duly registered' with the apparent intent to cover trade marks which were entitled under the common law to protection by

an oath taken according to a law which authorizes such oath.

Dunnage is placed under the cargo to keep it from being wetted by water getting into the hold, or between the different parcels to keep them from bruising and injuring each other.

The charge is unitary in relating to one continuous conspiracy, although in proof of it different circumstances constituting it and overt acts in pursuance of it are disclosed. Thi

A threat to break a contract does not in itself constitute duress. Before the coercive effect of the threatened action can be inferred, there must be evidence of some probable cons

even if the state is driven to an action, if, at the same time, the citizen is put at a serious disadvantage in the assertion of his legal, in this case of his constitutional, righ

duress of imprisonment, which is where there is an arrest for an improper purpose without just cause, or where there is an arrest for a just cause but without lawful authority, or

a provision that an office be held 'during good behavior' is generally deemed indicative of an intention to create a life tenure unless cause for removal arises

the life of the section or the matters mentioned in the section, and 'hereof' should be changed to 'thereof.' The court accepts neither of the interpretations, but gives its author

the merchant appraisers appraise, estimate, and ascertain, the actual market value or wholesale value thereof, at the period of exportation to the United States, in the principal m

Duties are defined by Tomlin to be things due and recoverable by law. The term, in its widest signification, is hardly less comprehensive than 'taxes.' It is applied, in its most r

But it is proper to say, in order that the opinion of the court may not be misunderstood, that when we speak of duties illegally exacted, the court mean to confine the opinion to c

the duties due upon all goods imported constitute a personal debt due to the United States from the importer, (and the consignee for this purpose is treated as the owner and import

the duty under the Acts is not based on the negligence of the carrier but is an absolute one requiring performance 'on the occasion in question

the very extent of the power and the conclusive character of his decision raised a corresponding duty that that agent's judgment should be exercised not capriciously or fraudulentl

only those duties "explicitly" prescribed by a provision of the Williams Act.

the owner of a ship in navigable waters owes to all who are on board for purposes not inimical to his legitimate interests the duty of exercising reasonable care under the circumst

[the tug] owed to the owner of the [tow] the duty to exercise such reasonable care and maritime skill as prudent navigators employ for the performance of similar service

Children, wherever they go, must be expected to act upon childish instincts and impulses; and others, who are chargeable with a duty of care and caution towards them, must calculat

When carriers undertake to convey persons by the powerful but dangerous agency of steam, public policy and safety require that they be held to the greatest possible care and dilige

The question in this case is, whether the intelligence of extrinsic circumstances, which might influence the price of the commodity, and which was exclusively within the knowledge

a company supplying electricity for lighting purposes, and engaging with individuals to deliver a suitable current at their residences and places of business, over its own system o

The undoubted broad authority of the union as exclusive bargaining agent in the negotiation and administration of a collective bargaining contract is accompanied by a responsibilit

it is the duty of steamboats traversing waters where sailing vessels are often met with, to have a trustworthy and constant look-out, stationed at a part of the vessel best adapted

to represent non-union or minority union members of the craft without hostile discrimination, fairly, impartially, and in good faith. Wherever necessary to that end, the union is r

In the performance of this duty the law requires indefatigable care and sleepless vigilance. The rigor of the requirement rises according to the power and speed of the vessel in qu

It was not only a pro rata tax which was prohibited, but any duty on the ship, whether a fixed sum upon its whole tonnage, or a sum to be ascertained by comparing the amount of ton

an obligation rests upon all vessels found in the avenues of commerce to employ active diligence to avoid collisions, and that no inference can be drawn from the fact, that a vesse

a tax or duty on a bill of lading, although differing in form from a duty on the article shipped, is in substance the same thing; for a bill of lading, or some written instrument o

The duty of a fiduciary to account for property intrusted to his care is fulfilled by delivery of the property, but, if he has put it out of his power to deliver it, he may neverth

performance of the duty to bargain requires more than a willingness to enter upon a sterile discussion of union-management differences. Before the enactment of the National Labor R

The true principle deducible from the authorities on this subject is, that where a party orders insurance, and afterwards receives intelligence material to the risk, or has knowled

It is the duty of one selling securities who attempts to supply a prospective purchaser with facts concerning the issue not only to state truthfully what he actually tells but also

§ 2 First was intended to be more than a mere statement of policy or exhortation to the parties; rather, it was designed to be a legal obligation, enforceable by whatever appropria

The regulation... is satisfied when the registrant, in good faith, provides a chain of forwarding addresses by which mail, sent to the address which is furnished the board, may be

The word 'dwelling' in common parlance means a permanent residence. A person can of course take up permanent residence even in a motel or hotel. But those who come for a night or s

To make out a dying declaration, the declarant must have spoken without hope of recovery and in the shadow of impending death. There must be 'a settled hopeless expectation' that d

it has long been a settled rule of construction in the courts of England and America that estates, legal or equitable, given by will, should always be regarded as vesting immediate

the gross amount of earnings, prior to the taking of payroll or other deductions.

It may be 'earned surplus,' as where it was derived wholly from undistributed profits.

The earning power of an individual is the power to create property; but it is not translated into property within the meaning of the Bankruptcy Act until it has brought earnings in

compensation paid or payable for personal services, whether denominated as wages, salary, commission, bonus, or otherwise, and includes periodic payments pursuant to a pension or r

In the absence of fraud, collusion, or arbitrariness, the decisions of the proper church tribunals on matters purely ecclesiastical, although affecting civil rights, are accepted i

such a prohibition was inadequate to protect the consumer from 'economic adulteration', by which less expensive ingredients were substituted, or the proportion of more expensive in

A share in the net profits derived from development and operation does not entitle the holder of such interest to a depletion allowance even though continued production is essentia

where the grantor has neither the form nor substance of control and never will have unless he outlives his wife, we must conclude that he has lost all 'economic control' and that t

The lessor's right to a depletion allowance does not depend upon his retention of ownership or any other particular form of legal interest in the mineral content of the land. It is

What is ultimate is the principle that one state in its dealings with another may not place itself in a position of economic isolation. Formulas and catchwords are subordinate to t

an employer may refuse to reinstate economic strikers if in the interim he has taken on permanent replacements

that process whereby the content and format of published material is selected.

those children who have need for special educational assistance in order that their level of educational attainment may be raised to that appropriate for children of their age.

of vindicating a defendant's Fourth Amendment rights.

the assignment of counsel in a state prosecution at such time and under such circumstances as to preclude the giving of effective aid in the preparation and trial of a capital case

If the abandonment was legal, it put the underwriters completely in the place of the assured, and Parker became their agent. When he contracts on behalf of the owners of the goods,

it is elementary and has been decided over and over again that the effect of the adjudication in bankruptcy is to transfer the title of the property of the bankrupt and vest the sa

By an appeal from the sentence of a District Court to a Circuit Court, the latter becomes possessed of the cause, and executes its own judgment without any intervention of the form