A Treatise on the Power of Taxation, State and Federal, in the United States

affirming amount applied assessors authority benefit Board of Equalization bonds capital stock cent Circuit Court citizens claim collected collector Commissioners Constitution contract court held court of equity debts decision declared deduction determined discrimination District domicil due process duty enforcement equal protection erty exempt from taxation exercise Federal question foreign corporations Fourteenth Amendment franchise gross receipts imposed included income tax infra inheritance tax interest interstate commerce invalid judgment judicial jurisdiction Justice Kentucky land legislative legislature license tax limited ment mileage Missouri moneyed capital mortgage municipal municipal corporations national banks non-resident Ohio opinion owner paid payment Pennsylvania personal property poll tax principle privilege process of law prop property tax railroad real estate regulation resident revenue rule shares situs statute supra Supreme Court sustained tax law taxable taxing power taxpayer thereof tion United valid valuation writ of error York