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" All property shall be taxed according to its value, that value to be ascertained in such manner as the Legislature shall direct, so that taxes shall be equal and uniform throughout the State. No one species of property from which a tax may be collected,... "
A Treatise on the Power of Taxation, State and Federal, in the United States - Σελίδα 763
των Frederick Newton Judson - 1903 - 868 σελίδες
Πλήρης προβολή - Σχετικά με αυτό το βιβλίο

Journal of the Senate of Virginia

Virginia. General Assembly. Senate - 1877 - 1208 σελίδες
...assembly shall prescribe by law. NO SPECIES OF PROPERTY TO BE TAXED HIGHKK THAN ANOTHER. (3.) " Xo one species of property, from which a tax may be collected, shall be t ixed higher than any other species of property of equal value." The constitution adds, as if to guard...

Journal of the Convention of the State of Tennessee: Convened for the ...

Tennessee. Constitutional Convention - 1834 - 430 σελίδες
...ascertained in such manner as tha Legislature shall direct, so that the same shall be equal and uniform throughout the State. No one species of property from...a tax may be collected, shall be taxed higher than any other species of property of equal value. But the Legislature shall have power to tax merchants,...

Reports of Cases Argued and Determined in the Supreme Court of ..., Τόμος 9

Tennessee. Supreme Court, George Shall Yerger - 1836 - 640 σελίδες
...legislature shall direct, so that the same shall be equal and uniform throughout the state, "and that no one species of property from which a tax may be collected, shall be taxed higher than any other species of property of equal value; the 5th section of the act of 1836, c. 14, on which we...

Reports of Cases Argued and Determined in the Supreme Court of the ..., Τόμος 2

Arkansas. Supreme Court - 1841 - 662 σελίδες
...ascertained in such manner as the General Assembly shall direct, making the same equal and uniform throughout the State. No one species of property from which a tax is collected shall be taxed higher than another species of property of equal value, provided " the...

Reports of Cases Argued and Determined in the Supreme Court of Tennessee

West Hughes Humphreys, Tennessee. Supreme Court - 1841 - 620 σελίδες
...of the constitution it is provided that all property shall be taxed according to its value, and that no one species of property from which a tax may be collected shall be tax6d higher than any other species of property of equal value; but the legislature may tax privileges...

The American's Guide: Comprising the Declaration of Independence; the ...

1843 - 434 σελίδες
...ascertained in such manner as the legislature •hall direct, BO that the same shall be equal and uniform throughout the state. No one species of property from which a tax may be collected •hall be taxed higher than any other species of property of equal value. But the legislature shall...

Reports of Cases at Law and in Equity Argued and Determined in the ..., Τόμος 49

Arkansas. Supreme Court - 1888 - 666 σελίδες
...value to be ascertained in such manner as the General Assembly shall direct, making the same uniform throughout the State. No one species of property from...higher than another species of property of equal value. * * * " Sec. 5, art. 16. The governing idea of this provision is that the burden of taxation shall...

Reports of Cases at Law and in Equity Argued and Determined in the ..., Τόμος 19

Arkansas. Supreme Court - 1858 - 764 σελίδες
...ascertained in such manner as the General Assembly shall direct: making the same equal and uniform throughout the State. No one species of property,...than another species of property of equal value." Const. Ark., Art. VII, Title, REVENUE, sec. 2; and the case of Pike vs. The Slate, 5 Ark. 205, decided...

Manual for the Use of the Convention to Revise the Constitution of the State ...

New York (State). Constitutional Convention - 1846 - 410 σελίδες
...taxed in proportion to its value, to be ascertained as directed by law. No one species of property shall be taxed higher than another species of property of equal value, on which taxes shall be levied ; the legislature shall have power to levy an income tax, and to tax...

Cases Argued and Adjudged in the Supreme Court of Florida, Τόμος 19

Florida. Supreme Court - 1887 - 970 σελίδες
...ascertained in such manner as the General Assembly shall direct, making the same equal and uniform throughout the State. No one species of property from...collected shall be taxed higher than another species of equal value." In Pike vs. The State. 5 Ark., 205, it was held that "property of every character and...




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