The American and English Encyclopedia of Law1894 |
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Halaman 11
... Wall . ( U. S. ) 655 . A tax is an imposition for the supply of the public treasury . Philadelphia Assoc . , etc. v . Wood , 39 Pa . St. 73 . A tax is the means by which a burden primarily borne by the state is trans- ferable to the ...
... Wall . ( U. S. ) 655 . A tax is an imposition for the supply of the public treasury . Philadelphia Assoc . , etc. v . Wood , 39 Pa . St. 73 . A tax is the means by which a burden primarily borne by the state is trans- ferable to the ...
Halaman 16
... Wall . ( U. S. ) 433 ; Woodruff v . Parham , 8 Wall . ( U. S. ) 123 ; Peo- ple v . Coleman , 4 Cal . 46 ; 60 Am . Dec. 581 ; Durach's Appeal , 62 Pa . St. 491 . See generally LICENSE , vol . 13 , p . 514 . 1. Duties and Imposts ...
... Wall . ( U. S. ) 433 ; Woodruff v . Parham , 8 Wall . ( U. S. ) 123 ; Peo- ple v . Coleman , 4 Cal . 46 ; 60 Am . Dec. 581 ; Durach's Appeal , 62 Pa . St. 491 . See generally LICENSE , vol . 13 , p . 514 . 1. Duties and Imposts ...
Halaman 17
... Wall . ( U. S. ) 331 ; Hylton . U. S. , 3 Dall . ( U. S. ) 171 . Taxes on expenditure or consump- tion are not direct taxes . Hylton v . U. S. , 3 Dall . ( U. S. ) 171. Nor is an income tax under the internal revenue laws ; it is an ...
... Wall . ( U. S. ) 331 ; Hylton . U. S. , 3 Dall . ( U. S. ) 171 . Taxes on expenditure or consump- tion are not direct taxes . Hylton v . U. S. , 3 Dall . ( U. S. ) 171. Nor is an income tax under the internal revenue laws ; it is an ...
Halaman 18
... Wall . ( U. S. ) 459 ; Gilkeson v . Justices , 13 Gratt . ( Va . ) 577 ; Carter v . State , 60 Miss . 456 . 2. Income Taxes . An income tax is rather a duty or excise tax than a direct tax . Pacific Ins . Co. v . Soule , 7 Wall ...
... Wall . ( U. S. ) 459 ; Gilkeson v . Justices , 13 Gratt . ( Va . ) 577 ; Carter v . State , 60 Miss . 456 . 2. Income Taxes . An income tax is rather a duty or excise tax than a direct tax . Pacific Ins . Co. v . Soule , 7 Wall ...
Halaman 21
... Wall . ( U. S. ) 71 ; Ward v . Maryland , 12 Wall . ( U. S. ) 418 . The inherent restrictions upon the power to tax growing out of its nature and out of general constitutional prin- ciples apply to federal taxation as well as to state ...
... Wall . ( U. S. ) 71 ; Ward v . Maryland , 12 Wall . ( U. S. ) 418 . The inherent restrictions upon the power to tax growing out of its nature and out of general constitutional prin- ciples apply to federal taxation as well as to state ...
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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 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