The American and English Encyclopedia of Law, Volume 25John Houston Merrill, Thomas Johnson Michie, Charles Frederic Williams, David Shephard Garland E. Thompson, 1894 |
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Halaman 3
... license to keep a tavern includes the privilege of re- tailing spirituous liquors . In Re Schneider , 11 Oregon 288 , the following definition was given : “ A tavern has been judicially defined to be ' a house licensed to sell liquors ...
... license to keep a tavern includes the privilege of re- tailing spirituous liquors . In Re Schneider , 11 Oregon 288 , the following definition was given : “ A tavern has been judicially defined to be ' a house licensed to sell liquors ...
Halaman 4
... license to keep a tavern carried with it and conferred the privilege of retailing spirituous liq- uors , as clearly as if the same had been positively expressed . " It was there said that " a license to keep a tavern , in its ordinary ...
... license to keep a tavern carried with it and conferred the privilege of retailing spirituous liq- uors , as clearly as if the same had been positively expressed . " It was there said that " a license to keep a tavern , in its ordinary ...
Halaman 14
... for general public purposes upon all alike , and are com- pensated for by the equal protection of government afforded to all ; while A license differs from a tax in that it consists 14 Nature . Taxes Distinguished . TAXATION .
... for general public purposes upon all alike , and are com- pensated for by the equal protection of government afforded to all ; while A license differs from a tax in that it consists 14 Nature . Taxes Distinguished . TAXATION .
Halaman 15
... license differs from a tax in that it consists of a right granted by competent authority to do an act which , without such author- ity , would be illegal , as distinguished from a mere rate or sum of money assessed upon the person ...
... license differs from a tax in that it consists of a right granted by competent authority to do an act which , without such author- ity , would be illegal , as distinguished from a mere rate or sum of money assessed upon the person ...
Halaman 16
... LICENSE , vol . 13 , p . 514 . 1. Duties and Imposts . - Pacific Ins . Co. v . Soule , 7 Wall . ( U. S. ) 433 . In its common use , the term " duty " means an indirect tax imposed upon the importation , exportation , or con- sumption of ...
... LICENSE , vol . 13 , p . 514 . 1. Duties and Imposts . - Pacific Ins . Co. v . Soule , 7 Wall . ( U. S. ) 433 . In its common use , the term " duty " means an indirect tax imposed upon the importation , exportation , or con- sumption of ...
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action Allen Mass amount assessment authority Baltimore Bank Barb benefits Board of Assessors Board of Equalization bond Bush Ky Carroll County certiorari Chicago collection collector Com'rs Conn constitutional corporation County court district East Saginaw erty exempt Gratt Gray Mass held illegal imposed improvement invalid Iowa Jersey City judgment Juneau County land Lane County Lea Tenn legislature levy liable license lien Louis Marathon County Marion County ment Middlesex County Minn Miss municipal N. Y. Supp notice officer Ohio St Oregon Orleans owner paid payment Perry County Polk County purposes railroad Ramsey County Rice County S. W. Rep School Dist Smith sold statute street Supreme Ct taxable taxation taxpayer thereof tion town valid void Wall warrant Wend Western Union York
Bagian yang populer
Halaman 627 - Amendment, that no state shall deny to any person within its jurisdiction the equal protection of the laws, was not intended to prevent a state from adjusting its system of taxation In all proper and reasonable ways. It may, if it chooses, exempt certain classes of property from any taxation at all, such as churches, libraries, and the property of charitable institutions.
Halaman 23 - ... framed our Constitution, and the people who adopted it, must be understood to have employed words in their natural sense, and to have intended what they have said. If, from the imperfection of human language, there should be serious doubts respecting the extent of any given power, it is a well-settled rule that the objects for which it was given, especially when those objects are expressed in the instrument itself, should have great influence in the construction.
Halaman 499 - 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...
Halaman 57 - Taxation shall be equal and uniform throughout the State, and all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as directed by law. 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...
Halaman 356 - It may be added that probably there are few governments which do or can permit their claims for public taxes, either on the citizen or the officer employed for their collection or disbursement, to become subjects of judicial controversy, according to the course of the law of the land.
Halaman 633 - The State may impose taxes upon the corporation as an entity existing under its laws, as well as upon the capital stock of the corporation or its separate corporate property. And the manner in which its value shall be assessed and the rate of taxation, however arbitrary or capricious, are mere matters of legislative discretion.
Halaman 156 - That no man, or set of men, are entitled to exclusive or separate emoluments or privileges from the community, but in consideration of public services; which not being descendible, neither ought the offices of Magistrate, Legislator, or Judge, to be hereditary.
Halaman 627 - It may impose different specific taxes upon different trades and professions, and may vary the rates of excise upon various products; it may tax real estate and personal property in a different manner ; it may tax visible property only, and not tax securities for payment of money ; it may allow deductions for indebtedness, or not allow them.
Halaman 270 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Halaman 597 - The true distinction is between the delegation of power to make the law, which necessarily involves a discretion as to what it shall be, and conferring authority or discretion as to its execution, to be exercised under and in pursuance of the law. The first cannot be done. To the latter no valid objection can be made.