TAXATION. (See also titles indicated by cross-references in the following analysis and throughout the article.)
b. Upon State Taxation, 22. (1) Generally, 22.
(2) Restrictions in Fed- eral Constitution, 23. (a) Upon Export and Import Taxation; Inspection Laws, 23.
(b) Regulation of Commerce (See also INTERSTATE COMMERCE, vol. II, P. 539), 27. (1) Generally, 27. (2) Taxes Upon Passengers,
31. (3) Taxes Upon Freight, 31.
(4) Taxes Upon the Means by Which Interstate Commerce is Transacted,
(e) Impairment of Contract Obligations, 47.
(f) Due Process of Law (See also DUE PROCESS OF LAW, vol. 6, p. 43), 54.
(3) Restrictions in State Constitutions, 55.
(a) Equality and Uniformity, 55
(b) Taxation by Value, 65.
(c) Double Taxation, 66.
(d) Rate of Taxation, 69. (e) Form of the En- actment (See STATUTES, vol. 23, pp. 140, 258), 71.
3. Restriction by Treaty (See also TREATIES), 71.
4. Legislative Exercise of
a. The Legislative Function, 71.
b. Mode of Exercise, 75. 5. Delegation of the Power, 79. 6. Waiver or Relinquishment of the Power, 83.
V. Purposes of Taxation, 87. 1. Must be Public, 87.
2. General Rule of Construction, 88.
3. What Purposes are Public, 4. What Purposes are Not Pub
5. Must Benefit the Locality Taxed, 98.
VI. Things Taxable, 100.
1. Polls, 100.
2. Property, 101.
a. In General, 101.
b. Personal Property, 102. c. Realty, 104.
3. Occupations and Privileges (See infra, this title, Occupation, Business, and Privilege Taxes), 106.
4. Instrumentalities of Government, 106.
a. In General, 106.
b. Offices and Officers, 106. c. Property Used as a Means of Government, 107.
dians, Agents, etc., 124.
f. Non-resident and Unseated
Property, 127.
VIII. Place of Taxation, 129.
1. In General, 129.
2. Taxes on Real Property, 130.
a. In General, 130.
b. Land Lying in Two Dis-
tricts, 132.
3. Taxes on Personal Property,
133.
a. General Rule, 133.
(1) Domicile (See also
DOMICILE, vol. 5, p.
857), 135.
(2) Residence, Inhabit-
ancy, etc. (See also IN-
HABITANT, vol. 10, p.
770; RESIDENCE, vol.
21, p. 122), 137.
b. Tangible Personal Prop-
erty, 138.
(1) In General, 138.
(2) Animals, 139.
(3) Water Craft, 140.
(4) Logs and Lumber
(See also LOGS AND
LUMBER, vol. 13, p.
1018), 141.
(5) Property in Transitu
or Temporarily Pres-
ent, 142.
(6) Construction of Spe-
cial Statutory Terms,
144.
c. Intangible Personal Prop-
erty, 146.
(1) Debts in General, 146.
(2) Negotiable Paper, 146.
(3) Mortgages, 149.
(4) Miscellaneous Choses
in Action, 151.
(5) Shares of Stock, 151.
d. Place as Affected by Own-
ership and Possession, 152.
(5) Property in Trust,
153.
(6) Property in Hands of
Guardians and Con-
servators, 154.
(7) Property of Dece-
dents, 154.
4. Poll Taxes, 155.
5. Miscellaneous Taxes, 155.
IX. Exemptions, 156.
1. Power to Exempt, 156.
2. Strictly Construed, 157.
a. In General, 157.
b. Local Assessments, 160
c. Restricted to Exempt Uses,
162.
3. Customary Exemptions, 163.
a. Religious Societies, 163.
b. Educational Institutions,
165.
c. EleemosynaryInstitutions,
167.
d. Cemeteries (See also CEM-
ETERIES, vol. 3, p. 56), 169.
e. Railroads, 170.
f. Manufacturers, 174.
g. Stock (See also CORPORA-
TIONS, Vol. 4, p. 272d), 177.
h. Miscellaneous, 179.
X. The Levy, 181.
1. Meaning of Term, 181.
2. How Made, 181.
a. Generally, 181.
b. The Apportionment, 183.
c. Levy by Subordinate Po-
litical Division, 186.
3. Conclusiveness and Effect,
4. Exhaustion of Power, 193.
5. Compulsory Levy, 195.
6. Record of the Levy, 195.
7. Commutation of Tax, 198.
XI. The Assessment, 199.
1. Definition; Necessity for, 199.
2. When Made, 200.
3. By Whom Made, 202.
4. How Made, 204.
a. General Rule, 204.
b. Listing, 205.
c. The Roll, 210.
(1) Form and Contents
Generally, 210.
(2) Designation of the
Person Taxed, 212.
b. Statutory Limitation, 275.
c. Effect of Alienation, 276.
d. Effect of Judicial Sale,
[277.
1. Voluntary Payment, 278.
a. Opportunity to Pay, 278.
b. When Made, 279.
XIII. Payment, 278.
c. By Whom Made, 279.
(1) Generally, 279.
(2) As Between Owners
of Different Estates,
281.
d. To Whom Made, 282.
e. How Made, 283.
(1) Generally, 283.
(2) Medium of Payment,
284.
f. How Established, 285.
g. Effect, 286.
2. Involuntary Payment (See
infra, this title, Remedies
for Erroneous and Illegal
Taxation; DURESS, vol. 6, p.
57; PAYMENT, vol. 18, p.
148), 288.
XIV. Collection, 288.
1. How Provided for, 288.
2. The Collector, 289.
a. Selection, Removal, Resig-
nation, etc., 289.
b. Qualification, 290.
c. Authority, 292.
(1) Nature and Extent,
(2) The Warrant, 294.
(a) Issuance, 294.
(b) Contents, 295.
(c) Execution and De-
livery, 296.
3. Method of Collection, 297.
a. Generally, 297.
b. Summary Processes, 299.
(1) Nature and Constitu-
tionality, 299.
(2) Construction, 299.
(3) Different Kinds of
Summary Methods,
301.
(a) Detention of Prop-
erty, 301.
(b) Imposition of Pen-
alties, 302.
(c) Restriction of
Rights, 305.
(d) Seizure-Levy or
Distress of Prop-
erty (See also in-
fra this title, Tax
Sales), 306.
(e) Arrest and Im-
prisonment, 310.
(a) In Actions in
Personam, 327.
(b) In Actions in
Rem, 327.
(c) Penalties and
Costs, 330.
(d) Validity and
Effect, 330.
(6) Appeal and Re-
view, 332.
4. The Return, 333.
a. Of the Warrant, 333.
b. Of Delinquency, 334.
c. The Return as Evidence,
338.
5. Liability of the Collector
and Sureties, 339.
a. For Official Action, 339.
b. To Account for Collec-
tions (See also PUBLIC
OFFICERS, Vol. 19, p. 378),
343.
(1) Extent of the Liabil
ity; 343.
(2) The Accounting, 348.
c. Remedies Against De-
faulting Collector, 350.
(1) By Action, 350.
(a) The Right
Maintain, 350.
(e) The Judgment,
360.
d. Upon His Official Bond
(See also BONDS, vol. 2,
P.448; PUBLIC OFFICERS,
vol. 19, p. 378; SURETY-
SHIP, vol. 24, p. 714), 360.
6. Compensation of Collectors
(See also PUBLIC OFFICERS,
vol. 19, p. 378), 363.
XV. Tax Sales, 367.
1. Personal Property, 367.
2. Lands, 368.
a. Power to Sell, 368.
b. Primary Liability of
Personalty, 370.
c. Proceedings Before
Sale-Notice, 372.
d. Conduct of Sale, 381.
(1) Time and Place, 381.
(2) Must Be by Proper
Officer, 383.
(3) Quantity to Be Sold
-And in What Par-
cels, 384.
(4) Illegal and Excessive
Taxes and Charges
-Omitting Back
Taxes, 387.
(5) Competition at Sale
-Fraud, 391.
(6) Who May Purchase
(See TAX TITLES,
vol. 25, p. 674), 394.
(7) Terms of Sale, 394.
e. Proceedings After Sale,
396.
b. To Whom Given, 428.
(1) In General, 428.
(2) The Owner, 428.
(3) The Occupant, 429.
(4) The Person in Whose
Name Assessed, 430.
c. General Requisites, 430.
d. Contents of Notice, 431.
(1) The Expiration of
the Time to Redeem,
431.
(2) Amount Due, 432.
e. Publication, 432.
f. Affidavit of Service and
Publication, 433.
13. Evidence, 435.
14. Remedies, 435.
2. Accounting Between Sub-
divisions of the State, 441.
3. Appropriations, 442.
XIX. Remedies for Erroneous and
Illegal Taxation, 445.
1. Remedies of the State, 445.
a. Remedies by Legislative
Action, 445.
b. Reassessment, 447.
2. Remedies of the Taxpayer,
448.
a. General Rights of the
Taxpayer as to Reme-
dies, 448.
b. Abatement (Appeal), 456.
c. Certiorari (See also
CERTIORARI, vol. 3, p.
60), 456.
d. Prohibition (See also
PROHIBITION, vol. 19, p.
274), 465.
e. Injunction (See INJUNC-
TION, vol. 10, p. 857), 465.
f. Refunding and Recov-
ery of Taxes Paid, 465.
g. Remedies Against Pub-
lic Officers (See also
PUBLIC OFFICERS, vol.
19, p. 378), 474.
(1) Official Liability in
General, 474.
(2) Tort (Trespass),477.
(3) Case, 478.
(4) Trover, 479.
(5) Mandamus (See
MANDAMUS, vol. 14,
p. 192), 479.
(6) Replevin (See RE-
PLEVIN, Vol. 20, p.
1071), 479.
b. Particular Pursuits, 486.
(1) Professional
pations, 486.
(2) Merchants, Dealers,
and Manufacturers,
487.
[488.
(3) Banks, Bankers, etc.,
c. Taxes on Corporate
Franchises (See TAXA-
TION (CORPORATE), vol.
25), 488.
d. Taxes on Legacies and
Inheritances (See Suc-
CESSION TAXES, vol. 24,
P. 431), 488.
e. Dog Taxes, 489.
3. How Imposed, 489.
a. Mode of Imposing, 489.
b. Upon Whom Imposed,
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