A Treatise on the Law of Taxation: Including the Law of Local Assessments

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Callaghan and Company, 1886 - 991 σελίδες

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Περιεχόμενα

Taxes not debts 1519
15
Levy 461 572
16
Britton
18
Taxes it is customary to lay 2539
25
CHAPTER II
41
Protection of rights by the law of the land 4753
47
Maher 20 Blatch 53 363
53
Limitations inherent
54
Bangor etc R Co v Smith
57
The power not to be delegated
61
Cross 546
70
Restriction of power by contract
73
Exemption of agencies of government
82
Bank of Chenango v Brown 259 801
83
Auditor
87
Taxes on commerce
90
7580
101
Grade of the government which taxes is important
109
Exclusiveness of public interest
139
Taxing districts in general 146148
146
Overlying districts 153159
153
Extraterritorial taxation 159163
159
Exemptions express
171
Bank of Mendocino v Chalfant 178
178
General right to make exemptions
200
Bank of Pennsylvania v Common
204
Litchfield 372 816
212
Invidious exemptions
214
Coats 262 523 560
225
Bank of United States v State 20
230
Commuting taxes
234
THE APPORTIONMENT OF TAXES
237
Apportionment imperative
243
Officers de facto
249
Officers de facto in tax cases
255
CHAPTER IX
263
Local powers to tax
275
Instances of mandatory provisions
285
Retrospective taxation
291
CHAPTER X
297
Bank of Woodland v Webber 812
301
Farnsworth 704 710
309
Judicial corrections 313323
313
CHAPTER XI
324
Municipal taxation
332
Lincoln
337
Conclusiveness of municipal action
342
Pullman Car Co
345
Exhausting authority
349
Tax payers lists
357
Classification of property as real and personal 366369
366
Gray 66 419 422 814
367
Water craft
373
Forsyth Co 232
380
Taxing franchises as property
383
Taxation of national banks
389
Park 103 333
393
Shepherd 789 791 792
395

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Σελίδα 32 - All courts shall be open, and every man for an injury done him in his lands, goods, person, or reputation, shall have remedy by due course of law, and right and justice administered without sale, denial, or delay.
Σελίδα 9 - The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person.
Σελίδα 9 - Every tax ought to be levied at the time, or in the manner in which it is most likely to be convenient for the contributor to pay it.
Σελίδα 105 - There are limitations on such power which grow out of the essential nature of all free governments. Implied reservations of individual rights, without which the social compact could not exist, and which are respected by all governments entitled to the name.
Σελίδα 624 - 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...
Σελίδα 388 - Nothing herein shall be construed to exempt the real property of associations from either State, county, or municipal taxes to the same extent, according to its value, as other real property is taxed.
Σελίδα 192 - 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...
Σελίδα 8 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Σελίδα 650 - 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...
Σελίδα 116 - It is undoubtedly the duty of the legislature which imposes or authorizes municipalities to impose a tax, to see that it is not to be used for purposes of private interest instead of a public use ; and the courts can only be justified in interposing when a violation of this principle is clear, and the reason for interference cogent. And in deciding whether, in...

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