preme Court held that the State of Kansas had no right to tax lands held in severalty by Indians of certain tribes under patents issued pursuant to treaties made with those tribes. In the same case it was said that in construing treaties with the Indian tribes, rules of interpretation favorable to them were to be adopted; and that, therefore, a provision exempting their lands from "levy, sale, and forfeiture," extended to exempt from levy and sale for non-payment of taxes.

In the case of The New York Indians, 5 Wall. (U. S.) 761, it was held that the state had no right to tax lands, the ancient home of Indians still in possession, either for ordinary municipal purposes or for road purposes, the right to the undisturbed enjoyment of such lands having been secured by treaty with the government; and that this was so, although the attempt to tax was under a statute providing that no tax sale should affect the Indians' right of occupancy. This case was before the United States Supreme Court on error to the court of appeals of the State of New York, and the judgment in that case was reversed. See Fellows v. Denniston, 23 N. Y. 420. And see further on the general subject of the exemption of Indian lands from taxation, Foster v. Blue Earth County, 7 Minn. 140; Goodell v. Jackson, 20 Johns. (N. Y.) 693; II Am. Dec. 351; Harrington v. Wilson, 29 Wis. 383; State v. Miami County, 63 Ind. 497; Fellows v. Blacksmith, 19 How. (U. S.) 366; Hilgers v. Quinney, 51 Wis. 62.

1. Glasgow v. Rowse, 43 Mo. 480. Such a tax is imposed upon the fruits of property, Waring v. Savannah, 60 Ga. 93; and of labor, industry, and skill rather than upon the property. Wilcox v. Middlesex, 103 Mass. 544.

resident aliens receiving incomes from property within the United States. The acts of March 10th, and July 13th, 1866, did impose a tax on non-resident alien bondholders. See Northern Cent. R. Co. v. Jackson, 7 Wall. (U. S.) 262.

3. New Orleans v. Fourchy, 30 La. Ann. 910; U. S. v. Smith, 1 Sawy. (U. S.) 277.

The power to lay an income tax is expressly conferred by the constitution of Texas. Texas Const. of 1872, art.

8, §§ 1, 2.

In Louisiana, an act of 19th of March, 1856, authorizing the taxing of incomes, clearly defined the incomes intended as "wages, commissions, brokerage, etc.," and did not authorize a tax upon incomes, the fruits of capital invested in merchandise, stock, etc. New Orleans v. Hart, 14 La. Ann. 815. Profits realized from the use of a cotton press, drays and slaves in carrying on the business of a cotton press, were not subject to taxation as income under that act. New Orleans v. Fassman, 14 La. Ann. 878.

In New Hampshire, a statute providing for taxing every person on the amount of all incomes received by him during the year, accruing from notes, bonds, or other securities not otherwise taxed under the laws of the state, might be valid as to other securities than those of the United States. Opinion of the Justices, 53 N. H. 637.

Salaries of Public Officers-Judges.The tax imposed by a state upon the salaries of its judges, is not in conflict with the constitutional provision that the compensation for their services shall not be diminished during their continuance in office. Northumberland v. Chapman, 2 Rawle (Pa.) 72.

But a state cannot levy a tax upon the emoluments of an officer of the United States. Dobbins v. Erie, 16 Pet. (U. S.) 435. Nor, on the other hand, can Congress impose a tax upon the salary of a state judge. Buffington v. Day, 11 Wall. (U. S.) 113.

In City Council v. Lee, 1 Treadw. (S. Car.) 57, it was held that the sala

ries of public officers are not liable to be taxed under an ordinance imposing a tax on all profit or income arising from the "pursuit of any faculty, profession, occupation, trade, or employment."

Delegation of Power to Municipal Corporation. The power to tax incomes may be delegated to municipal corporations. See Glen v. Charleston, 1 McCord (S. Car.) 345. However, a charter authorizing a municipal corporation to tax real and personal estate, does not necessarily confer the right to tax incomes. Savannah v. Hartridge, 8 Ga. 23. See also Home Ins. Co. v. Augusta, 50 Ga. 530.

1. Memphis v. Ensley, 6 Baxt. (Tenn.) 553. See also Union Bank v. State, 9 Yerg. (Tenn.) 490.

It is no defense to a suit for the recovery of an income tax that the income has been applied in reduction of an indebtedness upon a purchase of real estate upon which a tax is paid. Lott v. Hubbard, 44 Ala. 593.

2. Drexel v. Com., 46 Pa. St. 31; Burch v. Mayor, etc., of Savannah, 42 Ga. 596.

In Wilcox v. Middlesex, 103 Mass. 544, it was held that a merchant's income from his business is taxable, though he is also taxed on his stock in trade, notwithstanding a statute prohibiting taxes on income and derived from property subject to taxation; income derived from dealings in merchandise not being an income derived from property. 3. The profit made upon bonds bought in one year and sold several years after, is not to be included in the estimate of the owner's "gains, profits, and income" for the year in which the bonds were sold under the act of 1867. Gray v. Darlington, 15 Wall. (U. S.) 63.

A merchant, under the Internal Revenue Act of 1864, may deduct from his gross profits such debts ás become in solvent during the year to which the

return relates, but not such as become so after the expiration of that year, although before the date of the return. U. S. v. Mayer, Deady (U. S.) 127.

Refusal to Give Income. In Alabama, it is provided that if the taxpayer refuses to give his income, the assessor may ascertain it from inquiry and fix it to the best of his judgment. And if acting in good faith, he fixes it at an amount larger than the true income, the tax is valid and cannot be resisted. Lott v. Hubbard, 44 Ala. 593.

Penalty. The addition of one hundred per cent. to the tax as a penalty for return of a false or fraudulent list or valuation, is constitutional. Doll v. Evans, 11 Am. L. Reg. N. S. 315; 15 Int. Rev. Rec. 143.

Perjury. Although an act imposing a tax on incomes makes no provision for compelling a person to make oath to his return, yet if it permits him to do so, and he avails himself of the privilege, and makes a false return, he is guilty of perjury. U. S. v. Smith, 1 Sawy. (U. S.) 277.

4. Promissory Notes.-Whether promissory notes and book accounts received during the year are to be included in an estimate of income, depends upon whether they are collectible. If not so, a defendant cannot be convicted of making a false return for not including them. U. S. v. Frost, 9 Int. Rev. Rec. 41.

In U. S. v. Schillinger, 14 Blatchf. (U. S.) 71, promissory notes made for articles sold in 1871, which were payable in 1872, were not included within the gains or profits of the year 1871, upon which the tax was imposed.

5. State v. Elfe, 3 Strobh. (S. Car.) 395.

Income of Person Dying Within the Year. An income tax is payable for that part of the year in which a person dies, preceding his death, to be collected from his estate. Mandell v. Pierce, 3 Cliff. (U. S.) 134.

1. Lee County v. Abrahams, 34 Ark. 166, citing Murphy v.State, 38 Ark. 514. Tax on Civil Suits.-The settlement of an estate in the probate court is not a civil suit, within the meaning of a constitutional provision authorizing the legislature to impose taxes on civil suits. State v. Mann, 76 Wis. 469; Nunnemacher v. Mann, 76 Wis. 498.

Constitutional Restrictions.-The imposition of a tax upon parties commencing suits in court, does not violate a constitutional provision that the mode of levying taxes shall be by valuation. State v. Lancaster County, 4 Neb. 537.

The constitutional right to obtain justice freely and without purchase, has never been understood to be a right to judicial proceedings carried on without expense to the parties. State v. Gorman, 40 Minn. 232. And see Adams v. Corriston, 7 Minn. 456; Perce v. Hallet, 13 R. I. 363.

2. Lee County v. Abrahams, 34 Ark. 166. And see State で。 Lancaster County, 4 Neb. 537.

The state may require the payment of a tax as a condition precedent to the use of its process. Harrison v. Willis, 7 Heisk. (Tenn.) 35; Robertson v. Land Com'rs, 44 Mich. 274.

In Smith v. Waters, 25 Ind. 397, it was held that if a revenue stamp is required by law to be attached to a replevin bond, the failure to attach it furnishes no ground for dismissing an appeal in the action in which the bond is required; but that a replevin bond is neither a writ nor process within the meaning of the revenue law.

When the Tax Accrues.-A tax upon a law suit accrues when the suit is commenced, and must be paid, although the suit was compromised and dismissed before it had come to an issue. Nashville v. Davis, 10 Lea

(Tenn.) 474; Elliston v. Winstead, 10 Lea (Tenn.) 472.

3. Harrison v. Willis, 7 Heisk. (Tenn.) 32; Nashville v. Davis, 10 Lea (Tenn.) 474; Elliston v. Winstead, 10 Lea (Tenn.) 472; State v. Stanley, 3 Lea (Tenn.) 524; State v. Nance, I Lea (Tenn.) 644.

A tax imposed on each criminal conviction is a mode of making persons convicted of crime contribute to defray the expense of public prosecutions, and is constitutional. Myrtle v. State, 38 Ark. 514.

Proceedings to recover fines for violation of the ordinances of a town are not "criminal cases 99 within the meaning of a statute which imposes a tax on such cases, payable to the state. State v. Mason, 3 Lea (Tenn.) 649.

4. State v. Gorman, 40 Minn. 232. In this case a statute, requiring as a condition precedent to probate proceedings the payment of specific sums arbitrarily prescribed with reference to the value of the estate, was held unconstitutional.

5. Green v. Craft, 28 Miss. 70; People v. Seymour, 16 Cal. 332; 76 Am. Dec. 521; Kelsey v. Abbott, 13 Cal. 609; Mercier's Succession, 42 La. Ann. 1135; Rundell v. Lakey, 40 N. Y. 517; Hilton v. Fonda, 86 N. Y. 346; Bennett v. Buffalo, 17 N. Y. 383; Chapman v. Brooklyn, 40 N. Y. 377; Miller v. Gorman, 38 Pa. St. 309; Sheaffer D. McKabe, 2 Watts (Pa.) 421; Harbeson v. Jack, 2 Watts (Pa.) 124; Kennedy v. Daily, 6 Watts (Pa.) 269; Stokely v. Boner, 10 S. & R. (Pa.) 254; Ellis v. Hall, 19 Pa. St. 296; McKibbin v. Charlton, 14 Pa. St. 128; State v. Leavenworth County, 2 Kan. 61; Richardson v. Boston, 148 Mass. 508; Sherwin v. Boston, etc., Sav. Bank, 137 Mass. 444; Cochran v. Guild, 106 Mass. 29; 8 Am. Rep. 296; Burr v. Wilcox, 13 Allen (Mass.) 269; Meredith v. U. S., 13 Pet. (U. S.) 486.

8

The assessment of a tax against an individual creates not only a lien on his property, but also a personal obligation to the full amount of the tax. New Orleans v. Day, 29 La. Ann. 416.

1. See infra, this title, Non-resident and Unseated Property.

As a general rule, however, taxes are imposed upon the individual on account of his ownership of the property. Rundell v. Lakey, 40 N. Y. 517; Mercier's Succession, 42 La. Ann. 1135; Meredith v. U. S., 13 Pet. (U. S.) 436. But when property is resorted to, it is for the purpose of ascertaining the amount with which the owner should be charged, Green v. Craft, 28 Miss. 70; Kelsey v. Abbott, 13 Cal. 609; State v. Vanderbilt, 33 N. J. L. 38; Mercier's Succession, 42 La. Ann. 1135; or to facilitate the collection of taxes. See Green v. Gruber, 26 La. Ann. 694.

Local Assessments.-As to whether a local assessment for benefits is a personal charge upon the owner of the property, see infra, this title, Local Assessments.

2. Youngblood v. Sexton, 32 Mich. 406; 20 Am. Rep. 654; Pullen v. Wake County, 66 N. Car. 361; Catlin v. Hull, 21 Vt. 152.

3. Youngblood v. Sexton, 32 Mich. 406; 20 Am. Rep. 654; Padelford v. Savannah, 14 Ga. 438; Jones v. Columbus, 25 Ga. 610; Duer v. Small, 17 How. Pr. (U. S. C. C.) 201; Hilton v. Fonda, 86 N. Y. 339; People v. Tax Com'rs, 23 N. Y. 224; Harrison v. Vicksburg, 3 Smed. & M. (Miss.) 581; Worth v. Fayetteville, Winst. Eq. (N. Car.) 70; State v. Charleston, 2 Spears (S. Car.) 623; Catlin v. Hull, 21 Vt. 152; Turner v. Burlington, 16 Mass. 208; Coburn v. Richardson, 16 Mass. 212; Shriver v. Pittsburg, 66 Pa. St. 446; Bennett v. Birmingham, 31 Pa. St. 15; Ahl v. Gleim, 52 Pa. St. 432.

Non residents of a state, as well as residents, are liable to taxation in respect to stock held by them in corporations within the state. Appeal Tax

Cases, 12 Gill & J. (Md.) 117. And see Tax Court v. Patterson, 50 Md. 368.

4. Duer v. Small, 17 How. Pr. (U. S. C. C.) 201; Tazewell County v. Davenport, 40 Ill. 197; Padelford v. Savannah, 14 Ga. 438; Pearce v. Augusta, 37 Ga. 597; McCutchen v. Rice County, 7 Fed. Rep. 558.

Statutes authorizing the same taxes upon non-residents pursuing their ordinary avocations within the corporation as upon inhabitants, authorize a tax upon the shares in the national bank located in the town, and held by one who conducts his ordinary business therein, but whose residence is outside the corporate limits. Moore v. Fayetteville, So N. Car. 154.

5. Frantz's Appeal, 52 Pa. St. 367; Tazewell County v. Davenport, 40 Ill. 204.

6. Moore v. Fayetteville, 80 N. Car. 154; Ahl v. Gleim, 52. Pa. St. 432; Tazewell County v. Davenport, 40 Ill. 204; Duer v. Small, 17 How. Pr. (U. S. C. C.) 201; State v. Charleston, 4 Strobh. (S. Car.) 217.

7. Moore v. Fayetteville, So N. Car. 154; Smith v. Macon, 20 Ark. 17; Dobbins v. Erie County, 16 Pet. (U. S.) 435. 8. See TAXATION (CORPORATE). As to the word "person" including a corporation, see PERSON, vol. 18, p. 404. 9. Moore v. Fayetteville, 80 N. Car. 154; Smith v. Macon, 20 Ark. 17; Wheeler v. Wall, 6 Allen (Mass.) 558; Dobbins v. Erie County, 16 Pet. (U. S.) 435.

Taxation Without Representation.— The maxim that taxation and representation should go together, has no application to individuals, but only to political communities as such. Moore v. Fayetteville, 80 N. Car. 154; Wheeler v. Wall, 6 Allen (Mass.) 558; Loughborough v. Blake, 5 Wheat. (U. S.) 317. 10. See Dobbins v. Erie County, 16 Pet. (U. S.) 435.

11. Kuntz v. Davidson County, 6 Lea (Tenn.) 65; Tazewell County v. Davenport, 40 Ill. 197; Youngblood v. Sexton, 32 Mich. 406; 20 Am. Rep. 654.

1. State v. Ross, 7 Yerg. (Tenn.) 74. See infra, this title, Indian Lands.

The rule is different as to civilized Indians whose tribal relations have been dissolved. Hilgers v. Quinney, 51 Wis. 62.

2. Witherspoon v. Duncan, 4 Wall. (U. S.) 210; Dunn . Winston, 31 Miss. 135; Kennedy v. St. Louis, etc., R. Co., 62 Ill. 395.

3. See Nashua Sav. Bank v. Nashua, 46 N. H. 389; Cornish Bridge v. Richardson, 8 N. H. 207; Kelsey v. Abbott, 13 Cal. 609; Blatner v. Davis, 32 Cal. 328; Bosworth v. Webster, 64 Cal. 1; Smith v. Read, 51 Conn. 10; Mullikin v. Reeves, 71 Ind. 281; Bell v. Fry, 5 Dana (Ky.) 341; Hayes v. Viator, 33 La. Ann. 1162; Thibodaux v. Keller, 29 La. Ann. 508; LeBlanc v. Blodgett, 34 La. Ann. 107; Desmond v. Babbitt, 117 Mass. 233; Pease v. Whitney, 5 Mass. 580; Dunn 7. Winston, 31 Miss. 135; Green v. Craft, 28 Miss. 70; Lyman v. Anderson, 9 Neb. 367; State v. Union Tp., 36 N. J. L. 309; State v. Hardin, 34 N. J. L. 79; Morrison v. McLauchlin, 88 N. Car. 251; Willard v. Blount, II Ired. (N. Car.) 624; Pitts v. Booth, 15 Tex. 453; Yenda 7. Wheeler, 9 Tex. 408; Tracy v. Reed, 38 Fed. Rep. 69; Greenwalt v. Tucker, 3 McCrary (U. S.) 166; Moss v. Hinds, 29 Vt. 188; Milwaukee Iron Co. v. Hubbard, 29 Wis. 51.

As to who is an owner within the tax laws, see infra, this title, Owner. ship; and OWNER, vol. 17, p. 299.

The owner of unoccupied land must pay to the state, taxes lawfully imposed thereon. Blackwood v. Van Vliet, 30 Mich. 118. And see Oldtown v. Blake, 74 Me. 280.

4. Smith 7. Read, 51 Conn. 10; Southworth v. Edmands, 152 Mass. 203; Pease. Whitney, 5 Mass. 380; Zink

7. McManus, 49 Hun (N. Y.) 583; Willard v. Blount, 11 Ired. (N. Car.) 624; Bemis v. Phelps, 41.Vt. 1. And see Kelsey v. Abbott, 13 Cal. 609; Burpee v. Russell, 64 N. H. 62; Perham v. Haverhill Fibre Co., 64 N. H. 2; Butler v. Oswego, 57 Hun (N. Y.) 592; Lynde v. Brown, 143 Mass. 337. See infra, this title, Occupancy.

5. French v. Spalding, 61 N. H. 395. And see Burpee v. Russell, 64 N. H. 62.

The right of an assessor, to estimate property which he cannot find, does not authorize the assessment against one of property belonging to another. State v. Sherrer, 49 N. J. L. 610.

Double Assessment.-When land is assessed to the owner and also to "owner unknown" for the same tax, the latter assessment is void, and a sale thereunder confers no title upon the purchaser. Nichols v. McGlathery, 43 Iowa 189.

6. See infra, this title, Particular Estates.

7. Hubbard v. Winsor, 15 Mich. 146; Hill v. Graham, 72 Mich. 659; McCoy v. Anderson, 47 Mich. 502; Williams v. Saginaw, 51 Mich. 120; Thibodaux v. Keller, 29 La. Ann. 508; Ricker v. American Loan, etc., Co., 140 Mass. 346; Van Dyke 7. Carlton, 61 N. H. 574. And see Stockwell v. Brewer, 59 Me. 286; People v. Ferguson, 8 Cow. (N. Y.) 102; Wheeler v. Anthony, 10 Wend. (N. Y.) 346; Robinson v. Ward, 13 Ohio St. 293.

Where a partnership business continues after the death of one of the partners, the property should be listed for taxation in the firm name. Blodgett v. Muskegon, 60 Mich. 580. So after dissolution, and during the process of winding up. Putman v. Fife Lake Tp., 45 Mich. 125; People v. Sneath, 28 Cal. 612.