Assessing Benefits, 556. (c) Report of Commissioners, 558. g. Confirmation of Report and Assessment, 560. h. Reassessment, 562. to i. Legislative Power Validate Void Assessments, 562. 8. Collection of Assessments, 564. a. Demand, 564. b. Personal Liability, 564. c. Lien on Property, 566. (1) In General, 566. (2) Enforcement, 567. d. Who May Collect, 567. e. Pleadings, 569. f. Evidence, 569. g. Defenses, 570. 9. Remedies, 571. a. Appeal, 571. b. Certiorari, 572. c. Equitable Relief, 572. (1) In General, 572. (2) Injunction, 574. [575. (3) Action to Quiet Title, d. Recovery Back, 575. e. Estoppel, 576. XXII. Municipal Taxation, 576. 1. Its Nature, 576. 2. Municipal and Corporate a. In General, 577. c. Sinking Fund Taxes, I. TAXES AND Taxation DEFINED. -Taxes are burdens or charges imposed by law upon persons or property for public purposes or to accomplish some governmental end. They are the enforced proportional contribution of each citizen and of his estate, levied by the authority of the state for the support of government and for all public needs; 2-the regular, uniform, and equal contributions which the people are required to make for the support of the government, and for carrying out and making effective those 1. Taxes. Hanson v. Vernon, 27 Iowa 28; 1 Am. Rep. 215; Mobile v. Dargan, 45 Ala. 310; Perry v. Washburn, 20 Cal. 318; People v. McCreery, 34 Cal. 432; Judd v. Driver, 1 Kan. 455; Mitchell v. Williams, 27 Ind. 62; Allen v. Jay, 60 Me. 124; 11 Am. Rep. 185; Van Horn v. People, 46 Mich. 183; 41 Am. Rep. 159; Hawkins v. Carroll County, 50 Miss. 735; Matter of New York, 11 Johns. (N. Y.) 77; Clegg v. State, 42 Tex. 605; Davidson v. Ramsey County, 18 Minn. 482; Knowlton v. Rock County, 9 Wis. 410; Hale v. Kenosha, 29 Wis. 599; Dalrymple v. Milwaukee, 53 Wis. 178; Brodhead v. Milwaukee, 19 Wis. 624; 88 Am. Dec. 711; Citizens' Sav., etc., Assoc. v. Topeka, 20 Wall. (U. S.) 655. A tax is an imposition for the supply of the public treasury. Philadelphia Assoc., etc. v. Wood, 39 Pa. St. 73. A tax is the means by which a burden primarily borne by the state is transferable to the citizen. Morton v. Comptroller General, 4 S. Car. 430. Taxes are a public imposition levied by authority of the government for the purpose of carrying on the government in all its machinery and operations. Northern Liberties v. St. John's Church, 13 Pa. St. 104; Citizens' Sav., etc., Assoc. v. Topeka, 20 Wall. (U. S.) 655. 2. Opinion of Justices, 58 Me. 590; State v. Western Union Tel. Co., 73 Me. 518; Peirce v. Boston, 3 Met. (Mass.) 520; Baltimore で。 Green Mount Cemetery, 7 Md. 517; Glasgow v. Rowse, 43 Mo. 479; State v. Yellow Jacket Silver Min. Co., 14 Nev. 250; Morris v. Lalaurie (La. 1887), 1 So. Rep. 659. Taxes are imposts levied for the support of the government, or for some special purpose authorized by it. Meriwether v. Garrett, 102 U. S. 472; Lane County v. Oregon, 7 Wall. (U. S.) 71; De Pauw v. New Albany, 22 Ind. 206; Geren v. Gruber, 26 La. Ann. 697; Whiteaker V. Haley, 2 Oregon 128; Pray v. Northern Liberties, 31 Pa. St. 69; Camden v. Allen, 26 N. J. L. 398; Board of Education v. Old Dominion, etc., Co., 18 W. Va. 444. The word "tax" or "taxes," as used in the Illinois revenue law, means any tax, special assessment, or cost, interest, or penalty. Blake v. People, 109 Ill. 504. 3. New London v. Miller, 60 Conn. 112; Board of Education 2. Old |