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8. O. (3 Rich.) 347, 349, 16 Am. Rep. 732; | fixed general rules. Gay v. Thomas, 46 Pae
Hanson v. Vernon, 27 Iowa, 28, 47, 1 Am. 578, 581, 5 Okl. 1.
Rep. 215; Reelfout Lake Levee Dist. v.
Dawson, 36 S. W. 1041, 1044, 1045, 97 Tenn.

Taxes are the enforced proportional con151, 34 L. R. A. 725; Leedy v. Town of Bour- tributions from persons and property levied bon, 40 N. E. 640, 641, 12 Ind. App. 486; by the states for the support of government McClelland v. State, 37 N. E. 1089, 1092, 138 and of public improvements. McRae v. coInd. 321; Mitchell v. Williams, 27 Ind. 62, R. A. 851, 56 Am. St. Rep. 579 (citing Perry

chise County (Ariz.) 44 Pac. 299, 300, 33 L 63; City of Baltimore v. Green Mount Cemetery, 7 Md. 517, 535; Bonaparte v. State,

v. Washburn, 20 Cal. 318). 63 Md. 465, 470; Deal v. Mississippi Co., 18 A tax is understood to be a charge, a S. W. 24, 26, 107 Mo. 464, 14 L. R. A. 622; pecuniary burden, for the support of the Hale v. City of Kenosba, 29 Wis. 599, 605;

government. Michigan Cent, R. Co. v. Slack Lake Shore & M. S. Ry. Co. v. City of Grand (U. S.) 17 Fed. Cas. 263, 265 (citing United Rapids, 60 N. W. 767, 769, 102 Mich. 374, States v. Baltimore & O. R. Co., 84 U. S. 29 L. R. A. 195; Hallenbeck v. Hahn, 2 Neb. (17 Wall.] 326, 21 L. Ed. 597). 377, 403; Frieszleben v. Shallcross (Del.) 19

A "tax" is defined to be a rate or sum Atl. 576, 592, 9 Houst. 1, 8 L, R. A. 337; People v. City of Brooklyn (N. Y.) 9 Barb. 535, of money assessed on the person or property 551. Or to defray the necessary expenses in of a citizen by government for the use of administering the government. Sheehan v. the nation or state. Hamilton v. Dillin (U. Good Samaritan Hospital, 50 Me. 155, 158, S.) 11 Fed. Cas. 332, 335. 11 Am. Rep. 412. Or to accomplish some

A "tax" is a charge or burden imposed governmental end. Crawford v. Bradford, by authority, as a levy of any kind made on 2 South. 782, 784, 23 Fla. 404; United States property for the support of the government v. Baltimore & 0. R. Co., 84 U. S. (17 Wall.) King v. Fountain County, 49 Ind. 13, 20. 322, 326, 21 L. Ed. 597; City of Santa Barbara v. Stearns, 51 Cal. 499, 501; Ex parte A "tax" is an impost levied by authority Cooper, 3 Tex. App. 489, 493, 30 Am. Rep. of government upon its citizens or subjects 152.

for the purpose of the state. McClelland v.

State, 138 Ind. 321, 332, 333, 37 N. E. 1089, “Taxes” are defined as being the en- 1092 (citing City of Camden v. Allen, 26 N. forced proportional contribution of persons J. Law (2 Dutch.) 398). and property, levied by authority of the

A "tax" is a contribution which the law state for the support of the government and for all public needs. Yeatman v. Foster requires individuals to make for the support

of the government. Dunn v. Winston, 31 County, 51 N. W. 721, 723, 2 N. D. 421, 33

Miss. 135, 137.
Am. St. Rep. 797; State v. Montague, 15
South. 589, 590, 34 Fla. 32; Taylor v. Boyd,

A “tax" is generally understood to mean 63 Tex. 533, 541; Languille v. State, 4 Tex. the imposition of a duty or impost for the App. 312, 321 (quoting Blackw. Tax Titles, support of the government. Brewer Brick 1); People v. Lawler, 77 N. Y. Supp. 840, Co. v. Inhabitants of Brewer, 62 Me. 62, 70, 843, 74 App. Div. 553; In re Hun, 39 N. E. 16 Am. Rep. 395. 376, 377, 144 N. Y. 472; Hewitt v. Traders' Bank, 51 Pac. 468, 469, 18 Wash. 326; Jack Taxes are the regular, uniform, and v. Weienetl, 3 N. E. 445, 446, 115 Ill. 105, 56 equal contribution which all citizens are reAm. Rep. 129; Foster v. Stevens, 22 Atl. quired to make for the support of the gor78, 79, 63 Vt. 175, 13 L. R. A. 166; Moog v. ernment. Oity of New London v. Miller, 22 Randolph, 77 Ala. 597, 605; Palmer v. Way, Atl. 499, 501, 60 Conn. 112. 6 Colo. 106, 115; Morgan's L. & T. R. & S.

A "tax" is a rate or sum of money assessS. Co. v. State Board of Health, 6 Sup. Ct. ed on the person, property, etc., of a citizen. 1114, 1117, 118 U. S. 455, 30 L. Ed. 237. In State v. Hipp, 38 Ohio St. 199, 226; Pullman return for such contribution the state affords Southern Car Co. v. Nolan (U. S.) 22 Fed. protection to life, liberty, and property, and 276, 279. By the government for the use of this is essential to civilization and the very

a nation or state. existence of the state. Union Refrigerator Green Mount Cemetery, 7 Md. 517, 535 (cit

City of Baltimore v. Transit Co. v. Lynch, 55 Pac. 639, 640, 18

ing Webst. Dict.); Citizens' Savings & Loan Utah, 378, 48 L. R. A. 790. The citizen Ass'n v. City of Topeka, 87 U. S. (20 Wall.) pays from his property the portion demand- 653, 664, 22 L. Ed. 455. ed, in order that by means thereof he may be secure in the enjoyment of the benefits A tax is an exaction made for the purpose of organized society. The power is unlimit of carrying on the government, directly or ed in its reach as to subjects. In its very through the medium of municipal corpora. nature it acknowledges no limit. It is not an tions, which are but parts of the machinery arbitrary power, nor can it be exercised employed in the operation of the government. capriciously. It is hedged about and re- Trustees of Illinois & M. Canal v. City of stricted by coestitutional limitations and Chicago, 12 Ill. (2 Peck) 403, 406; City of Chi




cago v. Baptist Theological Union, 2 N. E. for the purpose of ascertaining such amount. 254, 256, 115 Ill. 245.

An assessment must thus be made in order The term “taxes,” it is said, includes all to create a liability on the part of an indi

vidual to pay the tax, and if no such assesscontributions imposed by the government up

Green on individuals for the service of the state. ment is made no liability is created.

v. Craft, 28 Miss. (6 Cushm.) 70, 75. The individual, and not his property, pays the tax. Green v. Craft, 28 Miss. (6 Cusbm.) Taxes are public burdens, of which every 70, 75 (cited in State v. Camp Sing, 18 Mont. individual may be compelled to bear his 128, 150, 44 Pac. 516, 521, 32 L. R. A. 635, part, and that in proportion to the extent of 56 Am. St. Rep. 551).

protection he receives or the amount of The word “taxes" in its most extended property held by him, as the will of the sense includes all contributions imposed by Legislature may direct. The power of tasathe government on individuals for the serv. tion is said to be an incident of sovereignty, ices of the government; but the word "taxes" and coextensive with that of which it is inas used in the federal Constitution, author- cident. In the several states of the Union izing Congress to impose taxes, imposts, du- it extends to all subjects over which their ties, and excises, is used in its more confined sovereign power extends, and the sovereignor restricted sense, and means taxes which ty of the state extends to everything wbich are neither duties, imposts, or excises. Un exists by its own authority or is introduced ion Bank v. Hill, 43 Tenn. (3 Cold.) 325, 328. by its permission. Hanna v. Allen County, 8

Blackf. 352, 355. "A tax is a portion of the property of the citizen required by the government for its

“Taxes," says Judge Cooley, "differ from support in the discharge of its various func- subsidies, being orderly and regular, and they tions and duties, and may be imposed when differ from the forced contributions, loans, either person or property is found within its and benevolences of arbitrary and tyrannicjurisdiction.” Grabam v. St. Joseph Tp., 35 al periods, in that they are levied by auN. W. 808, 810, 67 Mich. 652.

thority of law and by some rule of propor

tion." Boston, C. & M. R. Co. v. State, 60 A tax is a forced contribution, and can N. H. 87, 88. only be sustained on the theory of good government. Atchison, T. & S. F. Ry. Co. v. The clause of the Constitutions of 1860 Territory (N. M.) 72 Pac. 14, 15; Rio Grande, and 1867 exempting homesteads from all M. & P. R. Co. v. Same, Id.; Silver City, D. debts, except taxes, etc., are used in the & P. R. Co. v. Same, Id.

broadest sense, without limitation or restric

tion, and any execution for taxes in the The word “taxes,” in its ordinary sense, hands of anybody, due by anybody, so that embraces all those regulations and imposi- it be for taxes, money due the state from tions or burdens laid by the government upon that source and not paid over, may be colproperty and persons for the purpose of rais- lected out of the person so owing that money, ing revenue for its general needs. District though it override that homestead and exof Columbia v. Sisters of Visitation (U. S.) 15 emptions of his family taken and set apart App. Cas. 300, 306.

out of his property. Cahn v. Wright, 66 Ga. The characteristics of a tax are a public | 119, 120. burden imposed by law, a description of the

"Taxes," as used in the federal Constiproperty and persons by whom it is to be tution, must be confined to the idea which borne, the contingency on the happening of they commonly and ordinarily present to the which it is to be imposed, and the appor mind as exactions to fill the public coffers tionment of it in pursuance of law. Wood for the payments of the debts and promotion bridge v. Oity of Detroit, 8 Mich. 274, 282. of the general welfare of a country. Worsley

The term "taxes" includes all contribu- v. City of New Orleans (La.) 9 Rob. 324, 333, tions imposed by the government on indi. 41 Am. Dec. 333. viduals for the support of the state. The

A "tax" has been defined to be a word or individual, and not his property, pays the tax. The property is resorted to for the general import, including almost every spe

cies of imposition on persons or property, purpose of ascertaining the amount of the for supplying the public treasury, as tolls, tax with which the owner must be charged, tribute, subsidy, excise, impost, or customs. and for the purpose of enforcing payment in a more limited sense it is a sum laid when the owner shall be legally in default for the same purpose upon polls, lands, in paying at the time stipulated by law. No person is a taxpayer until he has been so tions. "Mays v. City of Cincinnati, 1 Ohio St

houses, property, provisions, and occupadeclared by the proper authorities. An assessment must be as certain in designating

268, 273. the person chargeable with the tax at the A tax is imposed for a general or public commencement of the fiscal year as it must purpose. It is levied for the purpose of carbe in designating the amount of the charge rying on the government. It is a charge on on the property to which reference is made lands and other property which lessens its




value, and in the proportion in which the , as in the first class the valuation is either owner is required to pay is his pecuniary fixed by statute, or the tax is intended to ability diminished. This is the sense in subserve some supposed public interest or which the term “taxation" is used and un-policy. Commonwealth v. Lehigh Val. R. derstood. De Clercq v. Barber Asphalt Pav. Co., 18 Atl. 406, 411, 129 Pa. 429. Co., 47 N. E. 367, 167 Ill. 215; Trustees of

Cooley on Taxation says: “Taxes are Illinois & M. Canal v. City of Chicago, 12 Ill. (2 Peck) 403, 406.

not demands against which a set-off is ad.

missible. Their assessment does not conA tax is the means by which a burden stitute a technical judgment, nor are they primarily borne by the state is transferred contracts between party and party, either to the citizen. The obligation may have re- express or implied; but they are positive lation to debt already incurred, or it may acts of the government through its various be in anticipation, dependent on future con- agents, binding on the inhabitants, and to tingencies. Three things are essential to a the making and enforcing of which their pertax, as that term is understood by our Con- sonal consent individually is not required." stitution: First, the ascertainment of a sum A taxpayer, therefore, cannot set off against certain, or that can be rendered certain, to his taxes an indebtedness of the municipali. be imposed on the collective body of tax- ty to him, unless expressly authorized to do payers; second, the legal imposition of that so by statute. Anderson v. City of Mayfield, sum as an obligation on the collective body 14 Ky. Law Rep. 370, 372, 93 Ky. 230, 19 of taxpayers; third, an apportionment of S. W. 598. such sum among individual taxpayers, so as to ascertain the part or share that each

The word "tax," or "taxes," when used should bear. Morton v. Comptroller General, in the revenue act, shall be construed to in4 S. C. (4 Rich.) 430, 453; Southern Ry. Co. v. clude any tax, special assessment, or cost, Kay, 39 S. E. 785, 787, 62 S. C. 28.

interest, or penalty imposed upon property.

Hurd's Rev. St. Ill. 1901, p. 1494, c. 120, § The word “tax," as a verb, when used in 292, subd. 14; Blake v. People, 109 Ill. 504, respect to fees or costs, is defined to mean 525. to assess, fix, or determine judicially the amount of, as to tax the cost of an action

The word “tax," whenever used in the in court. Anderson's Law Dictionary de- general revenue laws, is defined by section fines the word to mean to assess, adjust, 118 of such laws to mean “any tax, special fix, or determine, as to tax the items and assessment, or cost, interest, or penalty imthe amount of costs in a case. Where a posed upon property.” State v. Irey, 60 N. county auditor has charged and taxed the W. 601, 608, 42 Neb. 186. fees on the books of his office, as prescribed

The word “taxes," as used in an act reby law, he may be said to have assessed and lating to municipal liens, means any coundeterinined the amount of fees allowed by ty, city, borough, township, school, bridge, law in the particular matter in which he has road, or poor taxes. 4 P. & L. Dig. Laws rendered services. Seiler v. State, 65 N. E. Pa. 1897, col. 1269, $ 55. 922, 927, 160 Ind. 605. “Tax," as used in Act Ark. July 21, 1868, “taxation," as used in the chapter relating to

The words “tax," "taxes," "taxable" and § 7, providing that the Legislature should from time to time impose upon each rail the assessment of taxes, shall be deemed to road company to which bonds shall have include county, district, and municipal corbeen issued a tax equal to the amount of the poration levies in all cases not inconsistent annual interest upon such bonds, is not used with the context. Code W. Va. 1899, p. 219, in the sense of a tax that is to be assessed

c. 29, $ 99. and levied for the support of the state or "Taxation" is a mode of raising revenue any of its subdivisions. A tax, in the legal for public purposes. Sharpless v. City of signification of the term, has to be levied Philadelphia, 21 Pa. (9 Harris) 147, 169, 59 on all property by a uniform rule, not as to Am. Dec. 759; United States v. Wright, 3 the rate, but in the mode of its assessment. Pittsb. Rep. 192, 194, 28 Fed. Cas. 789; ReelThe word "tax," as used in the act, is not foot Lake Levee Dist. v. Dawson, 36 S. W. in reference to a tax in its strict legal sig- 1041, 1044, 1045, 97 Tenn. 151, 34 L. R. A. nification. Among the meanings of the word 725. "tax," are a requisition; a demand; a burden. It is bere used in the sense of a charge

“Taxation" is the absolute conversion of or burden. Tonipkins v. Little Rock & Ft. S. private property to public use. Attorney R. Co. (U. S.) 15 Fed. 6, 13 (citing Worcest. General v. City of Eau Claire, 37 Wis. 400, Dict.).

438. "Taxes” are generally classified as spe Taxation is a proportionable and reacific, ad valorem, and for public benefit. sonable assessment, which may be imposed The last two classes are necessarily based from time to time upon persons or property. upon an assessment of actual values, where- | In re Meador (U. S.) 16 Fed. Cas. 1294, 1297.




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"Taxation" is a charge levied by the from paying any tax to procure laborers to sovereign power upon the property of its work on the same, means a tax on the insubjects. It is not a charge upon its own dividual, not on property. Fletcher v. Oliproperty, nor upon property over which it ver, 25 Ark. 289, 295. bas dominion. This excludes from taxation the property of the state, whetherlands,

"It is not taxation that the government revenues, or other property, and the prop- should take from one the profits and gain erty of the United States. Van Brocklin v.

of another. That is taxation which compels Anderson, 6 Sup. Ct. 670, 678, 117 U, S. 151, one to pay for the support of the government 29 L. Ed. 845; People v. McCreery, 34 Cal. from his own gain and his own property." 432, 456.

United States v. Baltimore & O. R. Co., 84

U. S. (17 Wall.) 322, 326, 21 L. Ed. 597. "Taxation" is said to be an absolute power, which acknowledges no other limits

“Taxation is the simple operation of than those expressly prescribed in the Con- taking small portions from a perpetually stitution, and, like sovereign power of every accumulating mass, susceptible of almost indescription, is intrusted to the discretion of finite division; and a power in one to take those who use it. North Missouri R. Co. v. what is necessary for certain purposes is not Maguire, 49 Mo. 490, 500, 8 Am. Rep. 141 in its nature incompatible with the power (citing McCulloch v. Maryland, 17 U. s. [4 in another to take what is necessary for othWheat.) 316, 429, 4 L. Ed. 579).

er purposes. Congress is authorized to lay

and collect taxes, etc., to pay the debts and “Taxation" is the contribution of each provide for the common defense and genone's proportion to the support of his gov- eral welfare of the United States. This ernment, only to serve public ends, and does not interfere with the power of the must from its very nature be imposed upon states to tax for the support of their own the public. This is fundamental in the idea government; nor is the exercise of that of a tax. Baldwin v. Fuller, 39 N. J. Law power by the states an exercise of any por(10 Vroom) 576, 584.

tion of the power granted to the United

States." Gibbons V. Ogden, 22 U. S. (9
By "axation” is meant a certain mode wheat.) 1, 199, 6 L. Ed. 23.
of raising revenue for a public purpose, in
which the community that pays it has an

Must be enforceable.
interest. Manistee Lumber Co. v. Spring-
field Tp., 92 Mich. 277, 280, 52 N. W. 468,

The word "tax" in its ordinary accepta469 (citing Sharpless v. City of Philadel- tion means a sum imposed or levied by govphia, 21 Pa. [9 Harris) 147, 59 Am. Dec. ernment or other authority. It is a general 759).

term, applied to whatever is required by

the government or legal authority thereof to A "power of taxation” is a power to be paid by the people, and presupposes that enforce contribution from persons and prop- the burden is imposed by some authority erty for the maintenance of the government. other than that of the individual taxed; else Shurtleff v. City of Chicago, 60 N. E. 870, it would not be a tax, but a voluntary con871, 190 III. 473.

tribution. Morgan v. Cree, 46 Vt 773, 783, By "taxation," as used in Comp. St. c.

14 Am. Rep. 640. 12a, relating to cities of the metropolitan A tax that cannot be exacted by any class, and providing for a system of taxa- remedy is no tax at all. Herriott v. Potter, tion, is meant the providing of revenue for 89 N. W. 91, 92, 115 Iowa, 648. the ordinary expenses. Littlefield v. State, 60 N. W. 724, 725, 42 Neb. 223, 28 L. R. A. Must be local. 588, 47 Am. St. Rep. 697.

"Taxation," in order to be valid, must "Taxation” was defined by the court in be of a public nature or for a public purpose, Knowlton v. Rock County Sup’rs, 9 Wis. and must also be local. It is the essence 410, 418, as the act of laying a tax or im- of taxation that it should compel the disposing impositions, burdens, or charges upon charge of a burden by those on whom it persons or property within the state. It is rests. An attempt to compel one county or the process or means by which the taxing municipality to pay a charge properly restpower is exercised. The power of taxation ing on the inhabitants of another separate is one of the essential attributes of Sov

and distinct district or community would ereignty, and is inherent in and necessary to be an arbitrary and unauthorized exercise of the very_existence of every government. power. It would be taking private property State v. Thorne, 87 N. W. 797, 798, 112 Wis. for private use, and in no proper sense could 81, 55 L, R. A. 956.

it be regarded as taxation, but rather in the

nature of confiscation. It is true that it is "Tax," as used in Little Rock City Char- not necessary that the money raised by ter, $ 29, providing that the inhabitants of taxation should always be expended within Little Rock are exempted from working on the district where it is levied and collected, any road beyond the limits of the city and | but it may be expended for objects outside

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of the district, in which the residents of the property by devise or inheritance from andistrict have in a legal sense an interest other. Act April 1, 1895, as amended by Act District interest is the test whether an ob- March 17, 1897, imposing a collateral sucject is or is not a proper subject for taxa- cession tax to create a fund for maintaining tion. A law providing that property in an free scholarships in the university, distributunorganized county should be subject to taxa- ed on competitive examinations to applicants tion in the nearest organized county is an without means, is a tax for purely private attempt on the part of the Legislature to purposes, in violation of the Constitution. tax one community for the benefit of another, State ex rel. Garth v. Switzler, 45 S. W. 245, and is void from the fact that all taxation 248, 143 Mo. 287, 40 L R. A. 280, 65 Am. St. must be public and local, and for objects in Rep. 653. wbich those who pay the taxes have, in a

A tax is an imposition for the supply legal sense, some interest, and from which they may receive some benefit. Farris V.

of the public treasury, and not for the supply Vannier, 42 N. W. 31, 33, 6 Dak. 186, 3 L.

of individuals or private corporations, how

ever beneficial they may be. Imposing on R. A. 713.

agents of foreign insurance companies the Must be uniform,

duty of paying 2 per cent. on the premiums

received by them to the Philadelphia Asso“Taxation” is an act of sovereignty, to ciation for the Relief of Disabled Firemen is be performed, so far as it conveniently can not a tax. Philadelphia Ass'n for Relief of be, with justice and equality to all. Unit- Disabled Firemen v. Wood, 39 Pa. (3 Wright) ed Railways & Electric Co. v. City of Bal- 73, 82. timore, 49 Atl. 655, 656, 93 Md. 630, 52 L. R. A. 772; Herrman v. Town of Guttenberg, 43 The object or purpose to which a tax is Atl. 703, 706, 62 N. J. Law, 605; People v. applied is to some extent public; that is, its Daniels, 22 Pac. 159–161, 6 Utah, 288, 5 L, R. use is not confined exclusively to the beneA. 444; Turner v. Althaus, 6 Neb. 54, 77; fit of the particular individual taxpayer, but Exchange Bank v. Hines, 3 Ohio St. 1, 10; extends to some common object in which And exemptions, however meritorious, are

more or less individuals have an interest. acts of grace, and must be strictly construed, Yet, it is obvious that a tax may be so levied and every reasonable intendment must be and so limited in its character and object made that it was not the design to surren

as not to be a public tax. Morgan v. Cree, der the power of taxation. Benedict v. City 46 Vt. 773, 783, 14 Am. Rep. 610. of New Orleans, 11 South. 41, 42, 44 La. Ann.

A tax, says Webster's Dictionary, "s a 793 (citing Desty, Tax'n, p. 80).

rate or sum of money assessed on the person "Taxes” are contributions imposed by or property of a citizen by the government the government for the support of the state. for the use of the nation or state." “Taxes In all just governments it should be a cardi- are burdens or charges imposed by the Legisnal principal that such imposition should be lature upon persons or property to raise monequal, and that all the property within the ey for public purposes. To lay with one state should contribute its equal share of hand the power of the government on the the burden imposed. This is on the princi- property of the citizen, and with the other ple that, as all the property within the state to bestow it upon favorite individuals, aid is equally protected by its laws and institu- private enterprises, and build up private tions, so all property within its boundaries fortunes, is none the less a robbery, because should alike equally contribute to their main- it is done under the forms of law and is tenance and enforcement. International Life called 'taxation. This is not legislation. Assur. Soc. of London v. Commissioners of It is a decree under legislative forms." Thus Taxes (N. Y.) 28 Barb. 318, 319.

a state cannot pass a law authorizing cities

to issue bonds in the aid of private manuMust be for public purposes.

facturing enterprises. Citizens' Saving & A tax is an imposition for the supply Loan Ass'n v. Topeka, 87 U. S. (20 Wall.) of the public treasury, and not for the sup- 655, 664, 22 L. Ed. 455. ply of individuals or private corporations.

The word “taxation,” as used in Const. People v. McAdams, 82 Ill. 356, 361.

art. 8, § 1, declaring that the rule of taxa. The term “taxes" in Const. art. 10, § 3, tion shall be uniform, does not probibit the which provides that taxes may be levied and enactment of a statute requiring fire insurcollected for public purposes only, is used in ance agents to pay a percentage on preits generic sense, as expounded by lexicog- miums collected for the benefit of the fire raphers, judges, and lawyers long before department of the city in which the property its use in our organic law. In the sense insured is located, since the percentage re that taxes can only be levied for a public pur- quired to be paid is not a tax on the agent pose, that word includes every character and or his occupation, but the effect of the act kind of a tax, general or special. The term is to go back and reach the company which as there used includes an excise upon the the agent represents. Fire Department of right of a person or corporation to receive | Milwaukee v. Helfenstein, 16 Wis. 136, 139.

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