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Updated: May 10, 2025


It apparently loses sight of the vital distinction between a tax on the mere doing of business and a tax on the privilege of doing that business in a corporate capacity. These are two very different things. The right of Congress to tax the doing of business was not disputed. It had been expressly upheld in the well-known case of Spreckels Sugar Refining Co. v.

Every man stood at the side of his neighbor working for himself and for the good of all. Before the embers were cool the owners of some of the damaged skyscrapers gave commands to proceed instantly with their reconstruction. The Spreckels Building, the Hayward Building, the St.

On getting into my house again, I saw that the Neustadter house, at the corner of Sacramento and Van Ness, was half-consumed, but it had not set on fire the Spreckels residence, and as at this time Mr. Merrill's house, which had been dynamited the second time, was so demolished, I felt that I could consider that my house had passed the critical time, for I hoped that Mr.

The Spreckels' sugar factory and a score of other buildings were reported ruined and a number of lives lost. During the succeeding week several other shocks of some strength were reported from this town.

Beyond the shipping, the city of hills twinkled at them, striped with long, sloping lines of dotted light; out of the blackness above, the crown of the Spreckels building made a circlet like a halo over St. Francis and his city; across the bay slid the mysterious, luminous honeycombs of the silent ferry-boats. Far aft, the band was trying to cheer things up with a Sousa march.

The fire caught the house from the rear windows by the blaze from the Gorovan cottages. I feel quite sure that if any one had been on guard inside with a bucket of water the fire could have been put out. When the Spreckels house was well on fire I knew, from its having an iron frame, hollow tile partitions, and stone outside walls, there would be no danger from the heat to my house.

In the debates in Congress over the bill many good lawyers appear to have assumed, somewhat too hastily, that the tax in question was an excise tax on business or occupation like that involved in the Spreckels case, and that the only constitutional question, therefore, was one of classification under the provision of the Constitution that excises shall be uniform throughout the United States.

Whether her family and friends were alive she did not know. In this state of mind, she found in a New York paper a picture of the Spreckels residence which showed mine. This was the first information that she received in reference to her family or their belongings. Mr. and Mrs. Dohrmann and his sister, Mrs.

"Oh, I'm in the parlor," said Mary calmly, as she wriggled out of the mass of plaster and mortar below. At the handsome residence of Rudolph Spreckels, the wealthy financier, the lawn was riven from end to end in great gashes, while the ornamental Italian rail leading to the imposing entrance was a battered heap.

Something told Terence Reardon that Michael was through; so he added his mite to the store and bellowed: "Spreckels die deutsch, ye blackguards?" Then both sat back to await developments. Presently a voice at the foot of the companion said: "Hello dere! Vat iss?" "Vat iss? Hell iss! Dot's vat! Listen to me, you Dutchy.

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