GPO-CONAN-2017-10-15.pdf

511 in collecting personal income taxes most states

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511 In collecting personal income taxes, most states require employers to deduct and withhold the tax from the wages of employ- ees. 512 States may also use various procedures to collect taxes from prior tax years. To reach property that has escaped taxation, a state may tax estates of decedents for a period prior to death and grant pro- portionate deductions for all prior taxes that the personal represen- tative can prove to have been paid. 513 In addition, the Court found no violation of property rights when a state asserts a prior lien against trucks repossessed by a vendor from a carrier (1) accruing from the operation by the carrier of trucks not sold by the vendors, either before or during the time the carrier operated the vendors’ trucks, or (2) arising from assessments against the carrier, after the trucks were repossessed, but based upon the carrier’s operations preced- ing such repossession. Such lien need not be limited to trucks owned by the carrier because the wear on the highways occasioned by the carrier’s operation is in no way altered by the vendor’s retention of title. 514 As a state may provide in advance that taxes will bear interest from the time they become due, it may with equal validity stipu- late that taxes which have become delinquent will bear interest from the time the delinquency commenced. Further, a state may adopt new remedies for the collection of taxes and apply these remedies 509 Paulsen v. Portland, 149 U.S. 30, 38 (1893). 510 National Safe Deposit Co. v. Stead, 232 U.S. 58 (1914). 511 Pierce Oil Corp. v. Hopkins, 264 U.S. 137 (1924). Likewise, a tax on the tan- gible personal property of a nonresident owner may be collected from the custodian or possessor of such property, and the latter, as an assurance of reimbursement, may be granted a lien on such property. Carstairs v. Cochran, 193 U.S. 10 (1904); Han- nis Distilling Co. v. Baltimore, 216 U.S. 285 (1910). 512 The duty thereby imposed on the employer has never been viewed as depriv- ing him of property without due process of law, nor has the adjustment of his sys- tem of accounting been viewed as an unreasonable regulation of the conduct of busi- ness. Travis v. Yale & Towne Mfg. Co., 252 U.S. 60, 75, 76 (1920). 513 Bankers Trust Co. v. Blodgett, 260 U.S. 647 (1923). 514 International Harvester Corp. v. Goodrich, 350 U.S. 537 (1956). 1928 AMENDMENT 14—RIGHTS GUARANTEED
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to taxes already delinquent. 515 After liability of a taxpayer has been fixed by appropriate procedure, collection of a tax by distress and seizure of his person does not deprive him of liberty without due process of law. 516 Nor is a foreign insurance company denied due process of law when its personal property is distrained to satisfy unpaid taxes. 517 The requirements of due process are fulfilled by a statute which, in conjunction with affording an opportunity to be heard, provides for the forfeiture of titles to land for failure to list and pay taxes thereon for certain specified years.
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