A Treatise on the Law of Taxation as Imposed by the States and Their Municipalities: Or Other Subdivisions, and as Exercised by the Government of the United States, Particularly in the Customs and Internal Revenue

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Baker, Voorhis & Company, 1877 - Local taxation - 751 pages
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Contents

Double taxation or taxation on credits
57
License tax not governed by it general rule
67
Local taxation limited to corporate authorities in Illinois c
74
Limitations as to internal improvements Ohio and Indiana
80
LIMITATIONS ON THE TAXING POWER PRESCRIBED
86
Regulation of commerce includes freight and passengers
93
Transit of passengers between States not to be taxed
99
LIMITATIONS IMPOSED BY CONSTITUTION OF U S
108
Dissenting views of State courts
112
Alienation of taxing power by legislature in a charter of incorpora
116
Instrumentalities of United States not taxed
120
National banks real estate and shares taxed and how taxed
126
Intention to exempt must be clear never presumed
132
Only includes property necessary for use of railroad
138
Exemption in charter may extend to city or county taxation
144
Examples of violation of rule of equality and uniformity
150
Income
159
CORPORATIONS
164
Capital and shares may both be taxed
170
Accumulated surplus how taxed
178
Personal estate how and where taxed
185
Railroads in Missouri Illinois c
191
Back taxes relation of county treasurer to State in New York
197
Description of land
203
Separate tracts how assessed
212
Where domicile varies during year
219
Valuation of property
226
ERRORS IN THE ASSESSMENT BY WHOM AND
235
Certiorari when used
241
Defects in roll how cured
251
What property may be taken by collector
257
Remedy for illegal tax collected
265
Lien on real estate
271
CHAPTEE XV
277
Judgment of condemnation how attacked collaterally
285
When and where notice published
291
The person by whom land sold and his authority
294
Place of sale and terms of sale
300
PROCEEDINGS SUBSEQUENT TO THE SALE
309
Confirmation of the sale by a court
317
Deed form of
323
CHAPTER XVII
332
Deed how attacked
338
Allowance for improvements
345
Redemption from sale
357

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Page 96 - It is not intended to say that these words comprehend that commerce which is completely internal, which is carried on between man and man in a state, or between different parts of the same state, and which does not extend to or affect other states. Such a power would be inconvenient, and is certainly unnecessary. Comprehensive as the word among is, it may very properly be restricted to that commerce which concerns more states than one.
Page 85 - Every law which imposes, continues or revives a tax shall distinctly state the tax and the object to which it is to be applied, and it shall not be sufficient to refer to any other law to fix such tax or object.
Page 283 - Where a court has jurisdiction, it has a right to decide every question which occurs in the cause ; and whether its decision be correct or otherwise, its judgment, until reversed, is regarded as binding in every other court. But if it act without authority, its judgments and orders are regarded as nullities. They are not voidable, but simply void.
Page 510 - It must be conceded that there are such rights in every free government beyond the control of the State. A government which recognized no such rights, which held the lives, the liberty and the property of its citizens subject at all times to the absolute disposition and unlimited control of even the most democratic depository of power, is after all but a despotism. It is true it is a despotism of the many, of the majority, if you choose to call it so, but it is none the less a despotism.
Page 8 - The only security against the abuse of this power is found in the structure of the government itself. In imposing a tax the legislature acts upon its constituents. This is in general a sufficient security against erroneous and oppressive taxation.
Page 51 - The right to take property by devise or descent is the creature of the law, and not a natural right — a privilege, and therefore the authority which confers it may impose conditions upon it.
Page 123 - The bank is not considered as a private corporation, whose principal object is individual trade and individual profit ; but as a public corporation, created for public and national purposes. That the mere business of banking is, in its own nature, a private business, and may be carried...
Page 122 - The sovereignty of a State extends to everything which exists by its own authority or is introduced by its permission ; b*ut does it extend to those means which are employed by Congress to carry into execution powers conferred on that body by the people of the United States ? We think it demonstrable that it does not.
Page 126 - ... that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state...
Page 76 - 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...

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