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" We have established, we think, beyond cavil, that there can be no lawful tax which is not laid for a public purpose. It may not be easy to draw the line in all cases, so as to decide what is a public purpose in this sense, and what is not. "
Decisions of the Comptroller of the Treasury - Halaman 111
oleh United States. Comptroller of the Treasury - 1896
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A Treatise on the Law of Municipal Corporations, Volume 1

Howard Strickland Abbott - 1905 - 996 halaman
...(Tex. Civ. App.) 21 SW 375. a1 Citizens' Sav. & Loan Ass'n v. City of Topeka, 87 US (20 Wal1.) 655. "We have established we think, beyond cavil, that...is a public purpose in this sense and what is not. It is undoubtedly the duty of the legislature which imposes or authorizes municipalities to impose...
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A Treatise on Electric Law: Comprising the Law Governing All ..., Volume 2

Joseph Asbury Joyce, Howard Clifford Joyce - 1907 - 994 halaman
...the government in all its machinery and operations — that they are imposed for a public purpose.' We have established, we think, beyond cavil that there...tax which is not laid for a public purpose. * * It is undoubtedly the duty of the legislature which imposes or authorizes municipalities to impose a tax...
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Constitutional Law: General Conceptions, Fundamental Rights, Liberty and ...

James Parker Hall - 1910 - 438 halaman
...matters, history and experience have more weight than logic in determining the limits of legitimate public purpose. "It may not be easy to draw the line...all cases so as to decide what is a public purpose and what is not. . . . And in deciding whether, in the given case, the object for which the taxes are...
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Income Taxation: Methods and Results in Various Countries

Kossuth Kent Kennan - 1910 - 370 halaman
...taxes for private purposes, it must be remembered that the Supreme Court of the United States has held that "there can be no lawful tax which is not laid for a public purpose." 19 Judge Cooley's definition of taxes, if not the best, is at least one of the best which has come...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 197

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1910 - 718 halaman
...the United States, in an important case, is worthy of careful attention. That learned court declared that ' there can be no lawful tax which is not laid for a public purpose. * * * And in deciding whether in a given case tlie object for which the taxes are assessed falls upon...
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Income Taxation: Methods and Results in Various Countries

Kossuth Kent Kennan - 1910 - 374 halaman
...taxes for private purposes, it must be remembered that the Supreme Court of the United States has held that "there can be no lawful tax which is not laid for a public purpose."1* Judge Cooley's definition of taxes, if not the best, is at least one of the best which...
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A Selection of Cases on Municipal Corporations

Joseph Henry Beale - 1911 - 724 halaman
...the United States, in an important case, is worthy of careful attention. That learned court declared that " there can be no lawful tax which is not laid...is a public purpose in this sense and what is not. It is undoubtedly the duty of the legislature which imposes or authorizes municipalities to impose...
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American Law and Procedure, Volume 12

James De Witt Andrews - 1911 - 442 halaman
...matters, history and experience have more weight than logic in determining the limits of legitimate public purpose. "It may not be easy to draw the line...all cases so as to decide what is a public purpose and what is not. . . . And in deciding whether, in the given case, the object for which the taxes are...
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The American Political Science Review, Volume 5

Westel Woodbury Willoughby, John Archibald Fairlie, Frederic Austin Ogg - 1911 - 728 halaman
...up private fortunes is none the less a robbery because it is done under the forms of law and called taxation. . . . We have established, we think beyond...cavil that there can be no lawful tax which is not levied for a public purpose." This was said as to the meaning to be given to the constitution of the...
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Social Reform and the Constitution

Frank J. Goodnow - 1911 - 410 halaman
...it is done under the forms of law and called taxation. . . . We have es_ 1 20 Wall. 655. tablished, we think beyond cavil, that there can be no lawful tax which is not levied for a public purpose." This was said as to the meaning to be given to the constitution of the...
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