Data for Alabama Taxation and Changing Discourse from Reconstruction to Redemption

2021 ◽  
Author(s):  
Kasey Hendricks

At their most basic level taxes carry, in the words of Schumpeter ([1918] 1991), “the thunder of history” (p. 101). They say something about the ever-changing structures of social, economic, and political life. Taxes offer a blueprint, in both symbolic and concrete terms, for uncovering the most fundamental arrangements in society – stratification included. The historical retellings captured within these data highlight the politics of taxation in Alabama from 1856 to 1901, including conflicts over whom money is expended upon as well as struggles over who carries their fair share of the tax burden. The selected timeline overlaps with the formation of five of six constitutions adopted in the State of Alabama, including 1861, 1865, 1868, 1875, and 1901. Having these years as the focal point makes for an especially meaningful case study, given how much these constitutional formations made the state a site for much political debate. These data contain 5,121 pages of periodicals from newspapers throughout the state, including: Alabama Sentinel, Alabama State Intelligencer, Alabama State Journal, Athens Herald, Daily Alabama Journal, Daily Confederation, Elyton Herald, Mobile Daily Tribune, Mobile Tribune, Mobile Weekly Tribune, Morning Herald, Nationalist, New Era, Observer, Tuscaloosa Observer, Tuskegee News, Universalist Herald, and Wilcox News and Pacificator. The contemporary relevance of these historical debates manifests in Alabama’s current constitution which was adopted in 1901. This constitution departs from well-established conventions of treating the document as a legal framework that specifies a general role of governance but is firm enough to protect the civil rights and liberties of the population. Instead, it stands more as a legislative document, or procedural straightjacket, that preempts through statutory material what regulatory action is possible by the state. These barriers included a refusal to establish a state board of education and enact a tax structure for local education in addition to debt and tax limitations that constrained government capacity more broadly. Prohibitive features like these are among the reasons that, by 2020, the 1901 Constitution has been amended nearly 1,000 times since its adoption. However, similar procedural barriers have been duplicated across the U.S. since (e.g., California’s Proposition 13 of 1978). Reference: Schumpeter, Joseph. [1918] 1991. “The Crisis of the Tax State.” Pp. 99-140 in The Economics and Sociology of Capitalism, edited by Richard Swedberg. Princeton University Press.

2020 ◽  
Vol 2 (2) ◽  
pp. 107-111
Author(s):  
Dmitriy Sizov

In this article the author considers ensuring the personal security of a convicted person who is in prison as a necessary condition for full, comprehensive observance and enforcement of human and civil rights and freedoms. The author analyzes the concept of “personal security of convicts”, as well as examines the legal framework governing this activity. At present, issues of ensuring the personal safety of prisoners in places of deprivation of liberty are becoming increasingly relevant, since crime in institutions of the penal system is one of the most dangerous criminogenic factors. Currently, in places of isolation there is a risk of committing illegal acts on the part of the convicts themselves, as well as on the part of other persons who visit such institutions for various reasons. The author concludes that convicts’ security in correctional institutions is a multidimensional activity and contains many factors. Security in correctional institutions is provided by the employees with mandatory interaction with other law enforcement and government agencies. In order for the state, represented by institutions and bodies of the Federal Penitentiary Service of Russia, to perform its direct duty to ensure the safety of convicts, it is necessary: constant and enhanced supervision of these persons; strict observance by convicts of the established rules in correctional institutions, the procedure for applying incentives and penalties to them; conducting educational activities; transferring convicts to a safe place, etc. All these measures are aimed exclusively at ensuring human and civil rights and freedoms in places of detention, which in turn is an additional factor that has a positive impact on the development of the state and society.


2016 ◽  
Vol 15 (2) ◽  
Author(s):  
Budi Rahmat Hakim

The Birth of Law No. 23/2011 marks a new era of transformation of the national charity which has given rise to a new paradigm of charity management in our country. Some rules are the result of constitutive ijtihadin the ?eld of charity gets a reaction from some quarters, especially related to the management of charity by the state authority. Regardless of the debate which led to the material and formal lawsuit, there are several key issues to be further analyzed in relation to the reconstruction of ?qh paradigm evaluated from the perspective of contemporary Islamic law. First, the authorities and the involvement of the state as charities through the agency or institution that is of?cially established or recognized by the state, so that the management of charity can be done effectively, guaranteed. And have legal certainty. Secondly, the absence of sanctions for muzaki who shirk the obligation of charity in Law No.23 / 2011 shows that the payment of charity is voluntary, therefore charity regulations in Indonesia are still considered weak in the legal framework that can bind to the individual or business entity that is exposed to the taxpayer , Third, the reform paradigm of subject, object and charity tas{arruf ?eld have already accommodated in Law No.23 / 2011 in accordance with the principle of mas}lah}atand justice. Fourth, the relationship of charity and tax reaf?rmed in the amendment of new Law charity as?scal incentives for charity payers to make charity as a reduction of PKP (tax deduction), although this provision has not been able to realize the position of charitywhich is more signi?cant as a tax deduction(tax credit).


2021 ◽  
Vol 12 (1) ◽  
pp. 155-166
Author(s):  
Lei Song ◽  

The article discusses current theoretical issues concerning the process of adopting amendments to the Constitution of the People’s Republic of China (PRC) and their content. The Constitution of the PRC is the fundamental law of China. It plays a crucial role in the socialist legal system with Chinese specifics in the new era. From September 29, 2017 to March 11, 2018, the fifth draft amendments to the Constitution of the PRC in 1982 were formed and adopted within 6 months. This is a great event in China, and it also carries a landmark and historical significance for the development of Chinese legislation. The draft amendments were supposed to make 21 changes to the current Constitution of the PRC. The content of the changes is provided as: affirming the scientific approach to the development of the state and society, Xi Jinping’s ideas about socialism with Chinese characteristics in the new era have become the main reference point in the socio-political life of the country; regulation of the full implementation of the general plan for the construction of socialism with Chinese characteristics; improving actions to govern the country in accordance with the law and to implement legislation; full improvement of the essence of the development of the revolution and the construction of the country; full enhancement of the content of the United Patriotic Front and interethnic relations; filling the direction of peaceful diplomatic policy with content; providing support and strengthening the leadership of the Communist Part of China; emphasizing the role of basic socialist values; changes to the previously established terms of office of the President of the state; expansion of the regulation of local legislation of cities of central subordination; expansion of the regulations for the relevant inspection commissions.


2019 ◽  
Vol 10 (2) ◽  
Author(s):  
Irina Levchenko

The article reflects the historical features of the process of emergence and establishment of national human rights institutions (NHRIs). Performing human rights functions by non-governmental bodies and organizations is of great importance for progressive development of the civil society and the state. Human rights are a limitation of political power and act as a means of monitoring its implementation. The author investigates both foreign and domestic experience of development and performance of NHRIs. Attention is drawn to the activities of ombudsmen in modern countries related to due course of law and the strengthening of the legal framework in the activities of the executive, extrajudicial control. Analysis of the NHRI performance allows to reveal their common and specific features. The NHGIs are an important additional (subsidiary) mechanism of legal support, not substituting but acting along with the parliamentary, judicial, administrative and other forms of control existing in the state. Their main task is to protect the rights of citizens. The article carries out a comparative analysis of the regulatory and legal support of the NHRIs, notes the need for international cooperation and exchange of experience. It makes a conclusion that legislative support of the NHRI performance contributes to the development of democratic processes related to the implementation of human and civil rights and freedoms.


2019 ◽  
Vol 43 (3) ◽  
pp. 531-551 ◽  
Author(s):  
Malcolm Chase

Chartism was in effect Britain’s civil rights movement and petitioning was at its heart: it defined who the Chartists were as well as the “other” against which they were implacably opposed. Its history has been effectively narrated around its three national petitions (1839, 1842, and 1848), and its decline almost habitually and directly linked to circumstances surrounding the last of these. More than 3.3 million people signed the 1842 National Petition. Chartism’s history after 1842 is partly one of how the State learned to manage the movement in general and petitioning in particular. The question posed by the title is deliberately ambiguous: What did the Chartists petition for and, equally, why did they bother? The first issue will be answered by a close reading of the three texts (surprisingly not undertaken by previous historians of the movement). The second will answered through an analysis of the wider uses of petitioning. The third issue addressed by this article is how petitioning constructed Chartism. In every contributing locality, canvassing was a major intervention in political life. The subscriptional community created by its petitions were “the people,” a term that clearly included not only men but also women and children. This was a different and wider meaning of the term “the people” from that used by Chartism’s opponents and it was a profound departure. Petitioning shaped, articulated, and mobilized the politics of a nascent working class, “banded together in one solemn and holy league” but excluded from economic and political power.


2020 ◽  
Vol 20 (2020) (2) ◽  
pp. 359-394
Author(s):  
Jurij Perovšek

For Slovenes in the Kingdom of the Serbs, Croats and Slovenes the year 1919 represented the final step to a new political beginning. With the end of the united all-Slovene liberal party organisation and the formation of separate liberal parties, the political party life faced a new era. Similar development was showing also in the Marxist camp. The Catholic camp was united. For the first time, Slovenes from all political camps took part in the state government politics and parliament work. They faced the diminishing of the independence, which was gained in the State of Slovenes, Croats and Serbs, and the mutual fight for its preservation or abolition. This was the beginning of national-political separations in the later Yugoslav state. The year 1919 was characterized also by the establishment of the Slovene university and early occurrences of social discontent. A declaration about the new historical phenomenon – Bolshevism, had to be made. While the region of Prekmurje was integrated to the new state, the questions of the Western border and the situation with Carinthia were not resolved. For the Slovene history, the year 1919 presents a multi-transitional year.


2016 ◽  
Vol 93 (2) ◽  
pp. 4-16
Author(s):  
Brian Kovalesky

In the late 1950s and early 1960s, during the height of protests and actions by civil rights activists around de facto school segregation in the Los Angeles area, the residents of a group of small cities just southeast of the City of Los Angeles fought to break away from the Los Angeles City Schools and create a new, independent school district—one that would help preserve racially segregated schools in the area. The “Four Cities” coalition was comprised of residents of the majority white, working-class cities of Vernon, Maywood, Huntington Park, and Bell—all of which had joined the Los Angeles City Schools in the 1920s and 1930s rather than continue to operate local districts. The coalition later expanded to include residents of the cities of South Gate, Cudahy, and some unincorporated areas of Los Angeles County, although Vernon was eventually excluded. The Four Cities coalition petitioned for the new district in response to a planned merger of the Los Angeles City Schools—until this time comprised of separate elementary and high school districts—into the Los Angeles Unified School District (LAUSD). The coalition's strategy was to utilize a provision of the district unification process that allowed citizens to petition for reconfiguration or redrawing of boundaries. Unification was encouraged by the California State Board of Education and legislature in order to combine the administrative functions of separate primary and secondary school districts—the dominant model up to this time—to better serve the state's rapidly growing population of children and their educational needs, and was being deliberated in communities across the state and throughout Los Angeles County. The debates at the time over school district unification in the Greater Los Angeles area, like the one over the Four Cities proposal, were inextricably tied to larger issues, such as taxation, control of community institutions, the size and role of state and county government, and racial segregation. At the same time that civil rights activists in the area and the state government alike were articulating a vision of public schools that was more inclusive and demanded larger-scale, consolidated administration, the unification process reveals an often-overlooked grassroots activism among residents of the majority white, working-class cities surrounding Los Angeles that put forward a vision of exclusionary, smaller-scale school districts based on notions of local control and what they termed “community identity.”


2020 ◽  
pp. 72-82
Author(s):  
I.L. Kapylou

The article describes the achievements and determines the prospects for the standardization of Belarusian onyms: it examines the problems associated with the establishment of official written forms of toponyms, the creation of normative onomastic reference books, the functioning of onyms in the situation of the state Belarusian-Russian bilingualism in Belarus, the transliteration of foreign names into the Belarusian language, the preparation of a legal framework and development of a program for proper names romanization.


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