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action affect Allen amount Appeal apply assessment assessors authority Baltimore Bank benefits bond Boston Chicago collection collector Conn constitutional corporation cost County court Dist district duty equalization evidence exempt fact given held imposed improvement interest invalid Iowa judgment land legislature levy liable license lien limits Louis Mass Matter ment Mich Minn Miss municipal necessary notice object officer Ohio St Orleans owner paid party payment person proceedings proper purchaser railroad residence road rule School Smith sold statute street sufficient taxable taxation taxpayer Tenn tion town Union unless valid void vote Wall warrant York
Page 627 - Amendment, that no state shall deny to any person within its jurisdiction the equal protection of the laws, was not intended to prevent a state from adjusting its system of taxation In all proper and reasonable ways. It may, if it chooses, exempt certain classes of property from any taxation at all, such as churches, libraries, and the property of charitable institutions.
Page 23 - ... framed our Constitution, and the people who adopted it, must be understood to have employed words in their natural sense, and to have intended what they have said. If, from the imperfection of human language, there should be serious doubts respecting the extent of any given power, it is a well-settled rule that the objects for which it was given, especially when those objects are expressed in the instrument itself, should have great influence in the construction.
Page 499 - For all other corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes; but such taxes shall be. uniform, in respect to persons and property. within the jurisdiction of the body imposing...
Page 57 - Taxation shall be equal and uniform throughout the State, and all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as directed by law. No one species of property, from which a tax may be collected, shall be taxed higher than any other species of property of equal value...
Page 356 - It may be added that probably there are few governments which do or can permit their claims for public taxes, either on the citizen or the officer employed for their collection or disbursement, to become subjects of judicial controversy, according to the course of the law of the land.
Page 633 - The State may impose taxes upon the corporation as an entity existing under its laws, as well as upon the capital stock of the corporation or its separate corporate property. And the manner in which its value shall be assessed and the rate of taxation, however arbitrary or capricious, are mere matters of legislative discretion.
Page 156 - That no man, or set of men, are entitled to exclusive or separate emoluments or privileges from the community, but in consideration of public services; which not being descendible, neither ought the offices of Magistrate, Legislator, or Judge, to be hereditary.
Page 627 - It may impose different specific taxes upon different trades and professions, and may vary the rates of excise upon various products; it may tax real estate and personal property in a different manner ; it may tax visible property only, and not tax securities for payment of money ; it may allow deductions for indebtedness, or not allow them.
Page 270 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Page 597 - The true distinction is between the delegation of power to make the law, which necessarily involves a discretion as to what it shall be, and conferring authority or discretion as to its execution, to be exercised under and in pursuance of the law. The first cannot be done. To the latter no valid objection can be made.