A Treatise on the Power of Special Taxation

Sampul Depan
The Lawbook Exchange, Ltd., 2004 - 389 halaman
Ess, Henry N. A Treatise on the Power of Special Taxation: A Critical Analysis of Special Taxes for Local and Public Improvements, Considered with Reference to the Constitution, State and Federal, and the Restrictions Therein Contained. Kansas City: Pipes-Reed Book Co., 1907. x, 389 pp. Reprinted 2004 by The Lawbook Exchange, Ltd. ISBN 1-58477-411-8. Cloth. $95. * Ess [b. 1840] warns that the power of local authorities to tax real estate to fund public improvements is a threat because it is nearly boundless. Marshalling an impressive array of contemporary cases, and historical examples from Magna Carta to the present, Ess assails the law: "The unlimited power of the English Parliament should not have been given to our city councils.... The public work contracted to be done may be ruinous to the property taxed and to the property-owner, yet the tax-bills issued for doing this injury are sacred constitutional obligations and valid to all intents and purposes in the hands of the original wrongdoer. Our state constitutions rival the constitution of Hell and far exceed it in iniquity.": Preface, v, ix.

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Restraints Implied from the Nature of Free Gov ernment
1
Local Taxation in Connection with the Exer cise of the Power of Eminent Domain
18
Personal Liability for a Local Tax
53
Effect of the Decision in City of St Louis to use of Seibert v Allen 53 Mo 44
62
Theories of Taxation
84
Power of Taxation a Part of Sovereignty
131
Power of Government as to Property Benefits and Damages
155
Changes in Judicial Rulings
169
Some Comparisons
250
Further Changes
260
ResultsInconsistencies
277
Existing State of Constitutional Law and Rem edies Proposed
291
Reasons which Prevent Judicial Interference
315
Conclusion
359
Table of Cases
377
Index
385

Our Constitutions in the Light of the History of the States
226

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