XIII. State Taxes Other than Property Taxes

Chapters in this book

1. Frontmatter I
2. Foreword V
3. Preface VII
4. Contents IX
5. Introduction: Some Trends of 1946–50 1
6. Part I. University and College Personnel
7. I. Higher Education as a Right 13
8. II. Students: Admission, Segregation 16
9. III. Students: Voting Residence, Indemnification for Personal Injuries, Other Matters 30
10. IV. Testamentary Trusts for Student Aid 39
11. V. Faculty Members and Other Employees: Contracts and Salaries 47
12. VI. Tenure, Retirement, Workmen’s Compensation, Civil Service Statutes 54
13. Part II. State and Municipal Institutions
14. VII. The Legal Position of State Colleges and Universities 63
15. Part III. Privately Controlled Institutions
16. VIII. Some Relationships of Privately Controlled Institutions to the States 77
17. Part IV. Fiscal Relationships with Governmental Units
18. IX. State Appropriations and Institutional Expenditures 85
19. X. Exemption from Property Taxes 91
20. XI. Some Tests of Exemption from Property Taxes Under Various State Statutes 99
21. XII. Property Tax Exemption of Various Types of Institutions 104
22. XIII. State Taxes Other than Property Taxes 109
23. XIV. Federal Taxation 117
24. Part V. Financial Support from Private Sources, Institutional Property, Other Matters
25. XV. The Creation of Charitable Trusts 127
26. XVI. The Execution of Educational Trusts 138
27. XVII. Some Applications of the Judicial Doctrine of Cy Pres 145
28. XVIII. The Tort Responsibility of Colleges and Universities 153
29. XIX. Institutional Real Property 157
30. XX. Self-Liquidating Building Projects at State Institutions 168
31. XXI. Accessory Educational Corporations and Associations 176
32. Table of Cases 183
33. Index 193