References are to Pages. Western Union Tel. Co. v. Alabama (132 U. S. 472), 255. v. Poe (64 Fed. Rep. 9), 285. v. State (55 Texas, 314), 226. v. Taggart (163 U. S. 1), 277, 285. Weston v. Charleston (2 Peters 1. c. 481), 14. West Wisconsin R. R. Co. v. Supervisors (93 U. S. 595), 84. Weyerhauser v. Minnesota (176 U. S. 550), 392. Wheeler v. Jackson (137 U. S. 245), 81, 401. Wheless v. St. Louis (180 U. S. 379), 697. Whitbeck v. Mercantile Bank (127 U. S. 193), 325, 334. White, In re (43 Fed. Rep. 913), 152. Whiting v. Fondulac Railroad Co. (25 Wisc. 167), 429. Whiting's Estate, In re (150 N. Y. 27; 34 L. R. A. 232), 549. Whitney v. Robinson (124 U. S. 190), 668. Wiggins Ferry Co. v. East St. Louis (107 U. S. 365), 83, 210, 238. Wight v. Davidson (181 U. S. 371), 459, 483, 485. Wilcox v. Ellis (14 Kansas, 588) 505. Willard v. Presbury (14 Wall. 676), 688. Williams v. Eggleston (170 U. S. 304), 441. v. Fears (179 U. S. 270), 526, Williams v. New Jersey (130 U. S. 189), 78. v. Reese (2 Fed. Rep. 882), 600. v. Supervisors (122 U. S. 154), 333, 711, 717. v. Weaver (75 N. Y. 32; 100 U. S. 547), 707, 736. Willis v. Miller (29 Fed. Rep. 238), 58. Wilmington R. R. Co. v. Ashbrook (146 U. S. 301), 69, 86. v. Reid (13 Wall. 264), 69. Wilson, In re (D. C.) (12 L. R. A. 625), 164. Wilson v. Gaines (103 U. S. 417). 89. Winona & St. Peter Land Co. v. Minnesota (159 U. S. 526), 393. Wisconsin Central R. R. Co. v. Price County (133 U. S. 496), 24. Wisconsin Central R. R. Co. v. Taylor Co. (52 Wisc. 37), 552. Witherspoon v. Duncan (4 Wall. 210), 23. Wolff v. New Orleans (103 U. S. 358), 76. Wong Yung Quy, In re (2 Fed. Rep. 624), 133. Woodman v. Ely (2 Fed. Rep. 839), 697. v. Latimer (2 Fed. Rep. 842), 697. Woodruff v. Parham (8 Wall. 123), 113, 665. v. Trapnall (10 How. 190), 54. Woodward v. Ellsworth (4 Colo. 580), 301. Woolfork v. Buckner (60 Ark. 163, 167), 403. Wrought Iron Range Co. v. Carver (118 N. C. 328), 162. v. Johnson (84 Ga. 754), 151. References are to Pages. Wurts v. Hoagland (114 U. S. 606), 443, 459. Y. Yazoo & Miss. Valley R. R. Co. v. v. Adams, 181 U. S. 580), 91. Yick Wo v. Hopkins (118 U. S. 356), York, City of, v. C. B. & Q. R. R. Yost v. Lake Erie Transportation INDEX. References are to Sections. A. AGENCY, of U. S. exempt from State taxation. See STATE TAXING POWER. of State, exempt from Federal taxation, 501. AMOUNT, necessary to jurisdiction of U. S. Circuit Court. See JURISDICTION APPORTIONMENT, basis of, in special assessments. APPROPRIATION, Federal power of. See CONGRESS. See SPECIAL ASSESSMENTS. See SPECIAL BENEFITS. AREA AND FRONTAGE RULES (in special assessments). legislative discretion to fix upon. See LEGISLATIVE DISCRETION. Norwood v. Baker on, 383. effect of Norwood v. Baker as to, in State and U. S. Circuit Courts, sustained and Norwood v. Baker confined to special facts, 385. ARRIVAL (in State), meaning of, in Wilson Bill, 108, 124. ASSESSMENT FOR TAXATION, valuation for. See VALUATION FOR ASSESSMENT. State may fix date to which ownership subject to, shall relate, 333. of property under-assessed. See REASSESSMENT. discrimination in, through relative overvaluation, is fraudulent, 474. practice of valuation of, 293, 296. exercise quasi judicial power, 321. assessment, unequal through fraud of, may be vacated, 466. References are to Sections. ASSESSORS—Continued. proof of fraud of, rarely obtainable, 467. presumed to perform official duty, 468, 469. See VALUATION FOR AVERAGE IN HABITUAL USE, rule of, in taxation of rolling stock. See INTERSTATE CARRIERS. BANK, B. of U. S., exempt from State taxation, 6, 7, 8. of U. S., right of State to tax, distinguished from power of U. S. of U. S., property and shares within State subject to State tax, 7. issue of, receivable for taxes. See CONTRACT. notes of, issued in seceding States, not ipso facto void, 50. national. See NATIONAL BANK. deduction of debts of unincorporated, not discrimination against national banks, 288. BOARD OF REVIEW, purpose of, 464. inadequacy of, to remedy unequal assessments, 465. when appeal from decision of, lies to courts, 476. remedy against excessive tax must be sought before, when, 536. BONDS, of District of Columbia exempt from State tax, 12. of municipality. See MUNICIPALITY. BOUNTY, legislative, confers no contractual rights, 82. not a public purpose for State taxation. See PUBLIC PURPOSE. BRIDGE, State power to establish, over navigable waters, 195.. intra-state distinguished from interstate, 195. property in interstate taxable, 195. interstate, how taxable by State, 197, 198. taxation of interstate, not interference with interstate commerce, aid to company building is public purpose in taxation, 353. BUILDING AND LOAN ASSOCIATIONS, funds of, not "other moneyed capital," 285. BURDEN OF PROOF, in tax litigation, 550. |