A Treatise on the Power of Taxation, State and Federal, in the United StatesF. H. Thomas Law Book Company, 1903 - 868 pages |
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Common terms and phrases
Act of Congress amount applied apportionment authority bonds capital stock charter Chief Justice Circuit Court citizens claimed Constitution contract County court held debts decision declared deduction determine discrimination dissenting District domicil due process duties enforced equal protection erty exempt from taxation exercise exports Federal question foreign corporation Fourteenth Amendment franchise grant gross receipts imposed inheritance tax internal taxation interstate commerce invalid judgment judicial jurisdiction land legislative legislature license tax limited Louisiana Maryland ment mileage Missouri moneyed capital municipal National Bank non-resident Ohio opinion original packages owner payment Pennsylvania personal property plaintiff in error power of taxation principle privilege process of law prohibition public purpose real estate resident rule securities shares Shelby County situs special assessments statute supra Supreme Court sustained taxable taxing power Tennessee territory tion uniform valid valuation violation void Wall Western Union York
Popular passages
Page 695 - Act read in its essential parts as follows: (A) final judgment or decree in any suit, in the highest court of law or equity of a State in which a decision in the suit could be had, where is drawn in question the validity of a treaty or statute of, or an authority exercised under the United States, and the decision is against their validity...
Page 776 - The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property...
Page 733 - Every bill brought by one or more stockholders in a corporation, against the corporation and other parties, founded on rights which may properly be asserted by the corporation...
Page 583 - The fourteenth amendment to the Constitution of the United States does not prohibit legislation which is limited either In the objects to which it is directed, or by the territory within which it Is to operate. It merely requires that all persons subjected to such legislation shall be treated alike, under like circumstances and conditions, both In the privileges conferred and In the liabilities imposed.
Page 767 - All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
Page 747 - SEC. 4. The times, places and manner of holding elections for senators and representatives, shall be prescribed in each state by the legislature thereof; but the congress may at any time by law make or alter such regulations, except as to the places of choosing senators.
Page 769 - For all other corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes; but such taxes shall be uniform in respect to persons and property within the jurisdiction of the body imposing the same.
Page 407 - Implied reservations of individual rights, without which the social compact could not exist, and which are respected by all governments entitled to the name. No court, for instance, would hesitate to declare void a statute which enacted that A. and B. who were husband and wife to each other should be so no longer, but that A. should thereafter be the husband of C., and B. the wife of D. Or which should enact that the homestead now owned by A. should no longer be his, but should henceforth be the...
Page 10 - That the power to tax involves the power to destroy; that ; the power to destroy may defeat and render useless the power to create; that there is a plain repugnance in conferring on one government a power to control the constitutional measures of another, which other, with respect to those very means, is declared to be supreme over that which exerts the control, are propositions not to be denied.
Page 763 - All property shall be taxed according to its value, that value to be ascertained in such manner as the Legislature shall direct, so that taxes shall be equal and uniform throughout the State. No one species of property from which a tax may be collected, shall be taxed higher than any other species of property of the same value.