Westbrook v. Willey, 484, 518, 521, | White v. State, 355, 453. 537. West Chester Gas Co. v. Chester Co., 214, 223, 224. West Chester School District v. Darlington, 377. Western College v. Cleveland, 689. Western Railroad, Matter of, 221, 382. Western Railroad Co. v. Nolan, 219, 436, 748, 756, 758, 769, 789. Western Savings Fund Society v. Philadelphia, 135, 689. Western Transportation Co. v. Scheu, 378. Western U. Tel. Co. v. Leib, 57. . Mayer, 98, 195, 196. v. Richmond, 90, 574. v. State, 198. Westfall v. Preston, 413, 421, 473, 790, 800, 821. Westhampton v. Searle, 284, 309, 339, 750. West Hartford v. Water Commission- Westmore Lumber Co. v. Orne, 205. Weston v. Charleston, 5, 6, 12, 46, 83, 84. v. Supervisors, 71. West School District v. Merrills, 338. West Wisconsin R. Co. v. Supervisors, 69, 71, 72, 89. Wetherbee v. Dunn, 514, 530. Wetmore v. Multnomah Co., 195, 196. Wettig v. Bowman, 567. Whiteford v. Probate Judge, 49, 642 655, 657, 754. Whitehurst v. Coleen, 718. v. Gaskill, 482. Whiteley v. Lansing, 75, 735. Whitfield v. Longest, 60, 579. v. Quackenbush, 645, 666, 667. v. Townsend, 645, 656, 673. Whitman v. Boston, 660. v. Taylor, 524, 526. Whitmore v. Learned, 409, 496, 546. v. Gunderson, 409, 507. v. Thomas, 396, 793. Whitsell v. Northampton Co., 23, 56, 224, 232, 373, 389. Whittaker v. Haley, 14. v. Sumner, 260, 261. 2. Wright, 466. Whitten v. Covington, 604. Whittlesey v. Clinton, 372. Whyte v. Nashville, 589. Wider v. East St. Louis, 686, 692. Wiggin v. New York, 779. v. Temple, 519, 522. Wiggins v. Chicago, 578. v. Holley, 473. Weymouth, etc., Dist. v. Commis- Wiggins Ferry Co. v. East St. Louis, sioners, 143. Whalen v. La Crosse, 669. Wharton v. Birmingham, 749, 799. v. School Directors, 45, 343, 769. Wheatly v. Covington, 284. Wheeler v. Addison, 446. v. Anthony, 396. v. Chicago, 284. 2. Lampman, 260, 261. . Merriman, 89, 555, 569. v. Winn, 559. Whistler v. Drain Com'rs, 754. v. Greenhow, 75. v. Hart, 73, 77. v. Kent, 602, 605. v. Railroad Co., 88. 93, 181, 205, 584. Wilcox v. Deer Lodge Co., 682. v. Ellis, 374. 1. Gladwin, 437, 801. v. Middlesex Co., 221, 231. v. Smith, 250, 254, 256, 797. Wild's Lessee . Serpell, 462. Wilder v. Cincinnati, 644. v. Cockshutt, 536. Wiley v. Bean, 473. v. Flournoy, 281, 285, 286, 419. v. Owens, 584. v. People, 589, 615, 625, 629, 645. Wilkinson v. Bennett, 708, 709, 712. v. Quarles, 708. . Cheatham, 128, 682, 737. v. McDonald, 656, 666. v. McLanahan, 515. v. Peinney, 760. v. Peyton's Lessee, 473, 517. v. Rees, 181. v. Saginaw, 751, 791, 808. v. Sangar, 267. v. School District (21 Pick.), 217, 253, 254, 259, 290, 339, 343, 428, 815. v. School District (38 Vt.), 103. v. State, 268, 464, 473, 517, 530. v. Townsend, 504. v. Weaver (100 U. S.), 391. Williston v. Colkett, 300,,403, 408. v. Roby, 60, 63, 578, 579, 603. Wilmington, etc., R. Co. v. Bruns wick Co., 194, 750. v. Reid, 71, 210, 213, 214, 230, 232, Wilson v. Anderson, 285. v. Buckman, 136. v. Gaines, 212, 213. v. Hamilton Co., 332, 764. v. Hurst's Ex'rs, 260. v. Longendyke, 763. v. Marsh, 219, 361, 787, 789. v. McKenna, 304, 460, 537. v. Pelton, 810. v. Seavey, 425, 798, 803. v. Supervisors of Albany, 729. v. Supervisors of Sutter, 177, 201, v. Waterson, 394. v. Tozer, 468. Windham v. Portland, 162. Winslow v. Morrill, 162. v. Montgomery, 199, 805. v. Weaver (75 N. Y.), 392, 789, Wirtz v. Girardy, 186. 792. v. Young, 395. Wis. Cent. R. Co. v. Lincoln Co., 199. v. Taylor Co., 157, 199, 200. Williamsburg v. Lord, 258, 268, 460, Wisconsin R. Imp. Co. v. Manson, 94. Wisconsin Tel. Co. v. Oshkosh, 268. Wisner v. Davenport, 426. Wistar v. Philadelphia, 614. Witherspoon v. Duncan, 21, 57, 88, 308, 396. Withnell v. Gartham, 259. Williamstown v. Willis, 256, 708, 797, Withowski v. Bradley, 346, 347. v. Skalowski, 756. Witt v. Mewhirter, 539. Withington v. Corey, 554. v. Eveleth, 790. v. Harvard, 766, 818. Woart v. Winnick, 569. v. McKinna, 568 Wolf v. Keokuk, 589, 645. v. Lansing, 581. v. Philadelphia, 452, 619, 642, 674. Wolfe v. Henderson, 545. v. Murphy, 249, 251, 418, 421, 422. Wolff . Baltimore, 673, 677. v. New Orleans, 101, 292, 347, 348, Won Lung Qui, In re, 53. v. Helmen, 764. v. McCann, 135. v. Meyer, 520, 521, 560. v. Norwood, 820. v. Stirman, 802. v. Thomas, 797. v. Torrey, 377. Woodall v. Öden 715. Woodard v. Isham, 371. Woodbridge v. Detroit, 2, 237, 244, 589, 625, 631, 636, 647. v. State, 473, 520, 754. Woodburn v. Wireman, 493, 494. Woodbury v. Hamilton, 135. v. Swan, 505. Woodland Cemetery v. Everett, 203. v. Fisher, 137, 350, 420, 616. Woolley v. Staley, 805. Worcester v. Railroad Corporation, 89. Worcester Co. v. Worcester, 173, 174. Workingmen's Aid Society v. Lyon, 203. Workingmen's Bank v. Lannes, 482, 485, 495, 496. Workman v. Worcester, 429, 430, 658. Worley v. Harris, 762, 776. Worth v. Ashe Co., 214, 221. v. Cox, 713, 723. v. Fayetteville, 56, 373, 772. Yancey v. Hopkins, 397, 471, 517, 784. v. New Manchester, etc., Manuf. Co., 819. Yandell v. Pugh, 408. Yates v. Lansing, 787. Yeatman v. Crandall, 188, 209, 591, 630, 648, 661. Yelverton v. Steele, 414, 419, 800. Yenda v. Wheeler, 286, 396, 399, 404, 483, 518. York v. Goodwin, 435. v. Governor, 576. v. Henderson, 194, 195, 633. v. Joslin, 281, 285, 497. v. Parker, 457. v. Rheinecker, 489. Young v. Thomas, 577. v. Thompson, 314, 315, 530. Youngblood v. Sexton, 5, 13, 20, 168, 170, 237, 242, 243, 425, 600, 632, 685, 770, 772. Youngs v. State, 287. Yuba Co. v. Adams, 221, 439. Z. Zahradnicek v. Selby, 487, 537. Zanesville v. Richards, 157, 195, 901, 633, 727. Zanone v. Mound City, 581. LAW OF TAXATION. CHAPTER I. TAXES, THEIR NATURE AND KINDS. Definition. Taxes are the enforced proportional contributions from persons and property, levied by the state by virtue of its sovereignty for the support of government, and for all public needs. The state demands and receives them from the subjects of taxation within its jurisdiction, that it may be enabled to carry into effect its mandates and perform its manifold functions, and the citizen pays from his property the portion demanded, in order that, by means thereof, he may be secured in the enjoyment of the benefits of organized society. The 1 Opinions of Justices, 58 Me., 591; People v. Lothrop, 3 Col., 428; Dalrymple v. Milwaukee, 53 Wis., 178, 184. 2 Opinions of Justices, 58 Me., 591; Davison v. Ramsay County, 18 Minn., 482. "Tax legislation means the making of laws that are to furnish the measure of every man's duty in support of the public burdens, and the means of enforcing it." Philadelphia Association, etc., v. Wood, 39 Pa. St., 73, 82, per Lowrie, Ch. J. 3 Montesq. Spirit of the Laws, b. 13, ch. 1. "What are taxes but the revenue collected from the people for objects in which they are interested; the contributions of the people for things useful and conducive to their welfare." Agnew, J., in Hilbish v. Catherman, 64 Pa. St., 154, 159. Blackwell, in his Treatise on Tax Titles, p. 1, defines taxes as "burdens or charges imposed by the legislative power of a state upon persons or property, to raise money for public purposes." Substantially the same definition is given by Field, Ch. J., in Perry v. Washburn, 20 Cal., 318, 350. And see Hanson v. Vernon, 27 Iowa, 28, 47, per Dillon, J.; Matter of Mayor, etc., of New York, 11 Johns., 77, 80; Mitchell v. Williams, 27 Ind., 62; Loan Association v. Topeka, 20 Wall., 655, 664, per Miller, J.; Philadelphia Association, etc., v. Wood, 39 Pa. St., 73, 82; Glasgow v. Rowse, 43 Mo., 479, 489, per Wagner, J.; Exchange Bank of Columbus v. Hines, 3 Ohio St., 1, 10; Judd v. Driver, 1 Kan., 455, 462. In People v. McCreery, 34 Cal., 432, 456, it is said a tax is "a charge levied by the sovereign power upon its subjects. It is not a charge upon its own property, nor upon property over which it has no do |