The American and English Encyclopedia of Law

TAXATION. (See also titles indicated by cross-references in the following analysis and throughout the article.)

b. Upon State Taxation, 22.
(1) Generally, 22.

(2) Restrictions in Fed-
eral Constitution, 23.
(a) Upon Export and
Import Taxation;
Inspection Laws,
23.

(b) Regulation of
Commerce (See
also INTERSTATE
COMMERCE, vol.
II, P. 539), 27.
(1) Generally,
27.
(2) Taxes Upon
Passengers,

31.
(3) Taxes Upon
Freight, 31.

(4) Taxes Upon the Means by Which Interstate Commerce is Transacted,

(d) Duties of Ton

nage, 43.

(e) Impairment of Contract Obligations, 47.

(f) Due Process of Law (See also DUE PROCESS OF LAW, vol. 6, p. 43), 54.

(3) Restrictions in State Constitutions, 55.

(a) Equality and Uniformity, 55

(b) Taxation by Value, 65.

(c) Double Taxation,
66.

(d) Rate of Taxation,
69.
(e) Form of the En-
actment (See
STATUTES, vol.
23, pp. 140, 258),
71.

3. Restriction by Treaty (See also TREATIES), 71.

4. Legislative Exercise of

Power, 71.

a. The Legislative Function, 71.

b. Mode of Exercise, 75. 5. Delegation of the Power, 79. 6. Waiver or Relinquishment of the Power, 83.

V. Purposes of Taxation, 87. 1. Must be Public, 87.

2. General Rule of Construction, 88.

[90.

3. What Purposes are Public, 4. What Purposes are Not Pub

lic, 97.

5. Must Benefit the Locality Taxed, 98.

VI. Things Taxable, 100.

1. Polls, 100.

2. Property, 101.

a. In General, 101.

b. Personal Property, 102.
c. Realty, 104.

3. Occupations and Privileges (See infra, this title, Occupation, Business, and Privilege Taxes), 106.

4. Instrumentalities of Government, 106.

a. In General, 106.

b. Offices and Officers, 106.
c. Property Used as a Means
of Government, 107.

d. Particular Estates, 122.

e. Trustees, Executors, and

Administrators,

Guar-

dians, Agents, etc., 124.

f. Non-resident and Unseated

Property, 127.

VIII. Place of Taxation, 129.

1. In General, 129.

2. Taxes on Real Property, 130.

a. In General, 130.

b. Land Lying in Two Dis-

tricts, 132.

3. Taxes on Personal Property,

133.

a. General Rule, 133.

(1) Domicile (See also

DOMICILE, vol. 5, p.

857), 135.

(2) Residence, Inhabit-

ancy, etc. (See also IN-

HABITANT, vol. 10, p.

770; RESIDENCE, vol.

21, p. 122), 137.

b. Tangible Personal Prop-

erty, 138.

(1) In General, 138.

(2) Animals, 139.

(3) Water Craft, 140.

(4) Logs and Lumber

(See also LOGS AND

LUMBER, vol. 13, p.

1018), 141.

(5) Property in Transitu

or Temporarily Pres-

ent, 142.

(6) Construction of Spe-

cial Statutory Terms,

144.

c. Intangible Personal Prop-

erty, 146.

(1) Debts in General, 146.

(2) Negotiable Paper, 146.

(3) Mortgages, 149.

(4) Miscellaneous Choses

in Action, 151.

(5) Shares of Stock, 151.

d. Place as Affected by Own-

ership and Possession, 152.

(5) Property in Trust,

153.

(6) Property in Hands of

Guardians and Con-

servators, 154.

(7) Property of Dece-

dents, 154.

4. Poll Taxes, 155.

5. Miscellaneous Taxes, 155.

IX. Exemptions, 156.

1. Power to Exempt, 156.

2. Strictly Construed, 157.

a. In General, 157.

b. Local Assessments, 160

c. Restricted to Exempt Uses,

162.

3. Customary Exemptions, 163.

a. Religious Societies, 163.

b. Educational Institutions,

165.

c. EleemosynaryInstitutions,

167.

d. Cemeteries (See also CEM-

ETERIES, vol. 3, p. 56), 169.

e. Railroads, 170.

f. Manufacturers, 174.

g. Stock (See also CORPORA-

TIONS, Vol. 4, p. 272d), 177.

h. Miscellaneous, 179.

X. The Levy, 181.

1. Meaning of Term, 181.

2. How Made, 181.

a. Generally, 181.

b. The Apportionment, 183.

c. Levy by Subordinate Po-

litical Division, 186.

3. Conclusiveness and Effect,

192.

4. Exhaustion of Power, 193.

5. Compulsory Levy, 195.

6. Record of the Levy, 195.

7. Commutation of Tax, 198.

XI. The Assessment, 199.

1. Definition; Necessity for, 199.

2. When Made, 200.

3. By Whom Made, 202.

4. How Made, 204.

a. General Rule, 204.

b. Listing, 205.

c. The Roll, 210.

(1) Form and Contents

Generally, 210.

(2) Designation of the

Person Taxed, 212.

7. Termination of the Lien, 275.

(1) Report and Record,

(2) Confirmation, 398.

Certificate, 399.

(3)

XVI. Forfeiture for Noncompli-

ance With Tax Laws (See

also TAX TITLES), 403.

1. The Doctrine, 403.

2. Constitutionality; Construc-

tion of Statutes, 405.

3. Redemption, 407.

4. Waiver, 407.

XVII. Redemption From Tax Sale,

12. Notice to Redeem, 426.

a. Generally, 426.

[424.

b. To Whom Given, 428.

(1) In General, 428.

(2) The Owner, 428.

(3) The Occupant, 429.

(4) The Person in Whose

Name Assessed, 430.

c. General Requisites, 430.

d. Contents of Notice, 431.

(1) The Expiration of

f. Affidavit of Service and

Publication, 433.

13. Evidence, 435.

14. Remedies, 435.

XVIII. Distribution and Disposition

of the Avails of Taxation, 437.

1. Settlement Between

and County, 437.

State

2. Accounting Between Sub-

divisions of the State, 441.

3. Appropriations, 442.

XIX. Remedies for Erroneous and

Illegal Taxation, 445.

1. Remedies of the State, 445.

a. Remedies by Legislative

Action, 445.

b. Reassessment, 447.

2. Remedies of the Taxpayer,

448.

a. General Rights of the

Taxpayer as to Reme-

dies, 448.

b. Abatement (Appeal), 456.

c. Certiorari (See also

CERTIORARI, vol. 3, p.

60), 456.

d. Prohibition (See also

-

XX. Occupation, Business, and

Privilege Taxes, 479.

1. Power to Impose, 479.

a. In General Constitu-

tional Limitations, 479.

b. Delegation of the Power,

Occu-

Books