Common sense versus judicial legislation
Subtitle: being the review of a law recently enacted by the Supreme Court of Massachusetts
By: By a layman
Series: 19th-century legal treatises -- no. 61979; Making of modern law
Publisher: G.P. Putnam
Published: 1871
Place of publication: New York
Language: eng
Number of pages: 34
Subjects: Corporations; Finance; Trusts and trustees
Notes: "The case referred to is that of Minot v. Paine and others, reported in 99 Mass. 101, and decided by the Supreme Court of Massachusetts in the year 1868."--p. 6.

The rule is "to regard cash dividends, however large, as income, and stock dividends, however made, as capital."--p. 12.

Available to users with a valid Harvard ID.