DELAY-continued.

in doing the work for which tax is levied, no defense to the tax, 671.
of collector in selling goods distrained, effect of, 802.

(See ESTOPPEL.)

DELEGATION—

of power to tax cannot be made to the judiciary, 43.
nor to any subordinate authority, 61–66.

questions affecting amount of taxes may be referred, 62.
power to decide upon licenses may be granted, 62.

to municipal corporations, of power to tax, admissible, 63.
(See ASSESSMENTS, LOCAL; COMPULSORY LOCAL TAXATION.)
DELINQUENCY –

must exist to authorize sale of goods for taxes, 442.

and before the power to sell land attaches, 450, 464.

in case of highway labor, determination of, 787.
DELINQUENT TAXES

-

distress and sale for, 438-444.

(See DISTRESS.)

sale of lands for, 444-454.

(See SALES OF LANDS FOR TAXES.)

forfeiture of property for, 461–465.
(See FORFEITURE.)

DEMAND-

for taxes, before distress, 441.

not necessary before suit to recover illegal taxes paid, 815.
for jury, the proper remedy where party entitled to it, 756.
for tax, when it amounts to compulsion, 814.

when necessary to entitle party to interest, 815.

(See BONDS; CREDITS; DEBTS.)

DE MINIMIS LEX NON CURAT-

maxim, application of, to excessive taxes, 430.

DEPARTMENTS OF GOVERNMENT

separate powers of, 41.

DEPOSIT-

-

entry in pass book is certificate of, 372.
taxation in respect of, 388.

what tax on, is held invalid, 227.

DEPRECIATION OF PROPERTY-

is no defense to a tax, 775.

DESCRIPTIONS OF LAND —

-

-

separate, must be separately assessed, 400.
what are separate, 402.

must be separately sold, 493-495.

in assessment, what is sufficient, 404-408.
correction of by county board, 406.

must not be divided in making sale, 402-3.

DESCRIPTIONS OF LAND- continued.
in notice of sale, what sufficient, 486.
if defective in tax roll, tax is void, 796.
DESTITUTION—

taxation for relief of,

(See CHARITY.)

DESTRUCTION

taxation may be carried to extent of, 83.
taxation for the purposes of, 13, 593.

of franchise by taxation may be enjoined, 773. DETENTION —

of property for payment of taxes, 444.

DIFFICULTIES

in enforcement of tax laws, 724.

DILATORY PROCEEDINGS

statutes to prevent in tax cases, 719, 818.

DIRECT TAXES

what the term means, 6, 7.

meaning of, as used in the federal constitution, 8.

how laid by the United States, 110.

DIRECTORY STATUTES

in bankruptcy of person taxed, does not render officer liable for arrest

ing him, 561.

of lands illegally taxed, 733, 822.

(See ABATEMENT; MANDAMUS.)

of tax by payment,

(See PAYMENT.)

of lien by tender,

(See TENDER.)

of sureties by change in their obligation,

(See SURETIES.)

of tax by levy on goods, 781.

of lands from tax sales by redemption, (See REDEMPTION.)

of municipal obligations by compulsory taxation, (See COMPULSORY LOCAL TAXATION; MANDAMUS.) DISCOUNTS —

discriminations in making, may be enjoined, 775. payments made to obtain, are deemed voluntary, 812.

DISCOURAGEMENT —

of trades or occupation in taxation, 20, 593.
(See POLICE POWER.)

DISCRETIONARY ACTION -

cannot be reviewed on certiorari, 755.

instances of, 756.

cannot be enjoined, 769.

will not render the officer personally liable, 786.

(See JUDICIAL OFFICER.)

will not be controlled on mandamus,
(See MANDAMUS.)

DISCRETIONARY POWERS

not to be interfered with, 218, 526–532.

(See MANDAMUS.)

effect of fraud upon exercise of, 218.

liability to abuse, no argument against, 280.
are vested in assessors, 550-553.

DISCRETIONARY WRITS-

(See CERTIORARI; MANDAMUS.)

DISCRIMINATIONS

-

in taxation based on color, 53, 185.

in duties, sometimes made for purposes of protection, 12, 13, 34.
against articles of luxury, 32, 34.

unavoidable in taxation, 164-169.
taxes not void for, 166-169.

in taxation of business, 181, 186, 199.

in taxation of traders, 95-99.

what inadmissible, 214, 241.

between real and personal property in special assessments, 651.
against undesirable occupations, 593.

(See POLICE POWER.)

unlawful, may be enjoined, 778.

between residents and non-residents, not allowed in taxation, 99, 219.
in retrospective taxation, 302.

who may complain of, 185.

DISMISSAL OF WRIT

(See CERTIORARI.)

DISTRESS-

-

taxation for relief of,

(See CHARITY.)

DISTRESS OF GOODS FOR TAXES-
warrant for, 438-443.

levy of on goods of another, 439.

demand before, 441.

statutes regarding notice to be strictly complied with, 442.
when action in, renders officer trespasser ab initio, 442, 802.

certiorari may be brought though tax has been collected by, 758.

DISTRESS OF GOODS FOR TAXES - continued.

what defects in process render collector liable, 800.
cannot generally be enjoined, 772–775.

necessity for, in case of taxation, 140-163.

object of the tax must sometimes determine, 140, 141, 144.
for road taxes, 144, 176-7, 179, 181.

for local taxes generally, 144.

in case of special improvements, 145, 146-149, 634-637, 654.
must be established by legislative authority, 149.

judicial tribunals cannot control establishment of, 149-151.
legislative methods of establishing, 150, 151.

diversity in, 151, 235.

overlying, for public buildings, 153–155.

for improvement of streets, 156.

in case of general city taxes, 156-159.
taxation must be for purposes of, 140-146.

taxation beyond limits of, not admissible, 159–163.

exemptions of property in, 177, 245.

(See EXEMPTIONS.)

apportionment must be uniform within, 244, 245.
different, may be differently taxed, 183.

different methods of collection in, 178.

for levee taxes, 622.

for local improvements generally,

(See ASSESSMENTS, LOCAL.)

as a measure for taxation, 243, 279, 292.

how evidence of, may be required, 744.

tax on, cannot be disputed by creditors on the ground that they should
not have been declared, 818.

DIVISION-

of parcels of land in tax sales, 403.

of municipalities, apportionment of debts and property on, 185, 239, 685,
687.

right to tax when dependent upon, 55–58.

residents must be taxed at place of, 369.

exceptions in case of tangible property, 20, 21, 373.
and of located business, 374.

of trustee, determines place of taxation of the trust, 375.
what constitutes, 369.

collection on removal from, 436.

(See NON-RESIDENTS.)

DOUBLE TAXATION -

one complaining of, must show that he has paid once, 777.
(See DUPLICATE TAXATION.)

DOWRESS-

right of, to redeem, 539.

DRAINAGE-

(See DRAINS.)

DRAINS-

-

taxation for, to protect the public health, 52, 64.

special assessments for, 259, 616-619, 654, 655.

(See ASSESSMENTS, LOCAL.)

whether health a necessary consideration in case of, 616.

special benefits from, may be made the basis of assessment, 616.

for purpose of reclaiming large tracts of land, 591.

assessments for, under the police power, 591.

cannot be made by taxation for private benefit solely, 616.

questions on taxes for, 753, 754, 820, 821.