A Treatise on the Law of Taxation as Imposed by the States and Their Municipalities: Or Other Subdivisions, and as Exercised by the Government of the United States, Particulary in the Customs and Internal Revenue

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Baker, Voorhis & Company, 1877 - 751 էջ
 

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22
64
25
72
26
85
CHAPTER VI
86
Pilot fees and half pilot fees not included
98
Classification of cases on regulation of commerce
109
27
112
Instrumentalities of United States not taxed
120
National banks real estate and shares taxed and how taxed
126
30
130
CHAPTER VIII
132
Only includes property necessary for use of railroad
138
Exemption in charter may extend to city or county taxation
144
License tax on foreign corporations
150
Income
159
CORPORATIONS
164
When tax is on franchise and not on property
170
Railroads
182
No discrimination between citizens of other States and residents
222
What tribunal corrects errors
238
Errors assessors when liable
246
CHAPTER XIV
253
Collector de facto de jure when trespasser
259
Remedy for illegal tax collected
265
Lien on real estate
271
CHAPTER XV
277
Judgment of condemnation how attacked collaterally
285
When and where notice published
291
The person by whom land sold and his authority
294
Place of sale and terms of sale
300
CHAPTER XVI
309
Confirmation of the sale by a court
317
Deed form of
323
CHAPTER XVII
332
Deed how attacked
338
Allowance for improvements
345
Payment before the sale
355
Redemption from sale
357
When equity gives relief against a tax or tax title
363
CHAPTER XIX
370
Limitations when power is fully conferred
378
CHAPTER IV
380
What may be taxed by the city or other subdivision of the State
385
Shares how taxed
386
License tax and police power distinction between
392
CHAPTER XI
401
CHAPTER XX
402
Rights of a bona fide holder for value doctrine of Supreme Court
408

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Common terms and phrases

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Էջ 94 - It is not intended to say that these words comprehend that commerce which is completely internal, which is carried on between man and man in a state, or between different parts of the same state, and which does not extend to or affect other states. Such a power would be inconvenient, and is certainly unnecessary. Comprehensive as the word among is, it may very properly be restricted to that commerce which concerns more states than one.
Էջ 83 - Every law which imposes, continues or revives a tax shall distinctly state the tax and the object to which it is to be applied, and it shall not be sufficient to refer to any other law to fix such tax or object.
Էջ 281 - Where a court has jurisdiction, it has a right to decide every question which occurs in the cause ; and whether its decision be correct or otherwise, its judgment, until reversed, is regarded as binding in every other court. But if it act without authority, its judgments and orders are regarded as nullities. They are not voidable, but simply void.
Էջ 508 - It must be conceded that there are such rights in every free government beyond the control of the State. A government which recognized no such rights, which held the lives, the liberty and the property of its citizens subject at all times to the absolute disposition and unlimited control of even the most democratic depository of power, is after all but a despotism. It is true it is a despotism of the many, of the majority, if you choose to call it so, but it is none the less a despotism.
Էջ 6 - The only security against the abuse of this power is found in the structure of the government itself. In imposing a tax the legislature acts upon its constituents. This is in general a sufficient security against erroneous and oppressive taxation.
Էջ 49 - The right to take property by devise or descent is the creature of the law, and not a natural right — a privilege, and therefore the authority which confers it may impose conditions upon it.
Էջ 121 - The bank is not considered as a private corporation, whose principal object is individual trade and individual profit ; but as a public corporation, created for public and national purposes. That the mere business of banking is, in its own nature, a private business, and may be carried...
Էջ 120 - The sovereignty of a State extends to everything which exists by its own authority or is introduced by its permission ; b*ut does it extend to those means which are employed by Congress to carry into execution powers conferred on that body by the people of the United States ? We think it demonstrable that it does not.
Էջ 124 - ... that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state...
Էջ 74 - 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...

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