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A Treatise on the Law of Taxation; Including the Law of Local Assessments
A Treatise on the Law of Taxation Including the Law of Local Assessments Author:Thomas McIntyre Cooley General Books publication date: 2009 Original publication date: 1876 Original Publisher: Callaghan Subjects: Taxation Notes: This is a black and white OCR reprint of the original. It has no illustrations and there may be typos or missing text. When you buy the General Books edition of this book you get free trial access to Million-Books.com... more » where you can select from more than a million books for free. Excerpt: LAW 0P TAXATI0N. ' C'HAPTER I. TAXES, THEIR iiA. Tl. TRE AND KINDS. Definition. Taxes are defmed as . bring the enforced proportional contribution of persons and property, levied by the authority of the state for the support of the government, and for all public needs.1 They are the property of the citizen, demanded and ieceived by the government to be disposed of to enable it to carry into e5ect its mandates, and to discharge its manifold functions.3 The jus- 1 Opinions of Judges, 58 Me., 591. " The public revenues are a portion which each subject gives of his property in order to secure and enjoy the remaindev." Montesq. Spirit of the Laws, b. 13, ch. 1. " What are taxes but the revenue collected from the people for objects in which they are interested; the contributions of the people for things useful and conducive to their welfare." Agnew, J., in Hilbish c. Catherman, 64 Penn. St., 154,159. Blackwell, in bis Treatise on Tax Titles, p. 1, defines taxes as "burdens or charges imposed by the legislative power of a state upon persons or property, to raise money for public purposes." Substantially the same definition is given by Field, Ch. J., in Perry c. Washburn, 20 Cal., 318, 350. And see Hanson c. Ver- non, 27 Iowa, 28, 47, per Dillon, J.; Matter of Mayor, etc., of New York, 11 Johns., 77,80; Mitchell v. Williams, 27 Ind., 62; Loan Association v. Topeka, 20 Wall., 655, 664, per Miller, J.; Philadelphia Association, etc., v. Wood, 39 Penn. St., 73, 82, per Lowrie, Ch. J.; Glasgow v. Rowse, 43 Mo., 479, 489, per Wagner, J.; Exchange Bank of Columbu...« less