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" A tax, in its essential characteristics," said the court, " is not a debt, nor in the nature of a debt. A tax is an impost levied by authority of government upon its citizens or subjects for the support of the State. It is not founded on contract or agreement.... "
Report of the Tax Commissioner for Biennial Period ... to His Excellency ... - Halaman 50
oleh Connecticut. Tax Department - 1910
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A Compendium and Digest of the Laws of Massachusetts, Volume 2,Bagian 1

Massachusetts, William Charles White - 1810 - 208 halaman
...District >f Massachusetts. DIGEST LAWS OF MASSACHUSETTS. TITLE XLIV. DEBT. J HE legal acceptation of debt, is a sum of money due by certain and express agreement: as by a bond fora3 ' eni'1M determinate sum ; a bill or note ; a special bargain ; or a front reserved...
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Reports of Cases Argued and Adjudged in the Supreme Court of the ..., Volume 1

United States. Supreme Court, William Cranch - 1812 - 486 halaman
...sum certain," and cites 1 Leon. 208. And Blackstone (3 Com. 154.) says, " the legal acceptation of debt is, a sum of money due by certain and express agreement ; as by a bond for a determinate sum, a bill or note," &c. " The non-payment of these is an injury,...
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The British Constitution, Or an Epitome of Blackstone's Commentaries on the ...

Sir William BLACKSTONE, Vincent WANOSTROCHT - 1823 - 872 halaman
...contracts include three distinct species; debts, covenants, and promises. 1 . The legal acceptation of debt is, a sum of money due by certain and express agreement : as, by a bond for a determinate sum ; a bill or note ; a special bargain ; or a rent reserved on...
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Commentaries on the laws of England. [Another], Volume 3

sir William Blackstone - 1825 - 568 halaman
...contracts include three distinct species; debts, covenants, and promises. 1. THE legal acceptation of debt is, a sum of money due by certain and express agreement : as, by a bond for a determinate sum ; a bill or note ; a special bargain ; or a rent reserved on...
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Reports of Cases Argued and Determined in the Supreme Court of Judicature of ...

Indiana. Supreme Court, Isaac Newton Blackford - 1836 - 550 halaman
...express contract to pay a sum certain." Blackstone in his commentaries, says, "the legal acceptation of debt is, a sum of money due by certain and express agreement, where the quan- ^oT.'"11' tity is fixed and specific, and does not depend upon any subse- ' quent valuation...
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London Saturday Journal..., Volume 1

1839 - 444 halaman
...operation in the Roman empire long before the Christian era. In English law the legal acceptation of debt is, " A sum of money due by certain and express agreement: as, by a bond for a determinate sum, a bill or note, a special bargain, or a rent reserved on lease,...
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Reports of Cases at Law and in Equity Argued and Determined in ..., Volume 28

Arkansas. Supreme Court - 1876 - 650 halaman
...upon its citizens or subjects for the support of the state. It is founded on contract or agreement A debt is a sum of money due by certain and express agreement It originates in, and is founded upon contract, express or implied." Pierce v. Boston, 3 Met, 620 ; Camden v. Allen, 2 Ducher, 398. Unless...
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Reports of Cases in Law and Equity, Argued and Determined in the ..., Volume 1

Georgia. Supreme Court - 1847 - 710 halaman
...amount due on the mortgage. This, of course, is to be ascertained by the agreement between the parties. A debt is a sum of money due by certain and express agreement, « by a bond for a determinate sum, a bill or note ; a special bargain; з •rent reserved on a lease...
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The Elements of Law: Being a Comprehensive Summary of American ..., Volume 654

Francis Hilliard - 1848 - 480 halaman
...have been already explained. (a) I. Express contracts. These include debts, connants, and promises. 1. A debt is a sum of money due by certain and express agreement, — as by a bond, a bill or note, or a lease ; — where the amount is fixed and specific, and does...
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Reports of Cases Argued and Determined in the Supreme Court of ..., Volume 3

Louisiana. Supreme Court - 1849 - 814 halaman
...Philadelphia funds. Hut the court held that " debt" was not the proper action. " The legal acceptation of " debt" is, " a sum of money due by certain and express agreement, where the quantity is fixed aiid specific, and does not depend on any subsequent valuation to settle...
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