STATE AND LOCAL TAXATION 71 Am Jur 24 Evidence; presumptions, burden of proof Judgments and decrees “Federal. court's interpretation of state Jaw prior to state count interpretation thereof Rehearing PART ONE GENERAL PRINCIPLES 1. IN GENERAL 1. Definitions and distinguishing characteristics—"Taxation’ "Tax." “taxes,” and “taxation” are words in very common and familiar us, the meaning and effect of which are not ordinary open to serious question, {nt their segpe and application vary Thus, the term “taxation” has been held io define the power by which the sovereign raises revente (0 defray the sey expan of government Pt anther wa, cent e mere way Srapportioning the cost of government smong those who in some measure ie pruleged fo enjoy its benefits and mast bear its bordens® “Taxation {braces tro phases, one relating to the levying or imposition of the taxes; the other to the collection of the taxes levied * The first i constituted of the provisions of law which determine or work out the determination of the fersons or propery to be taxed, the sum or sims to be thus raised, the rate thereof, and the dine and manner of levying and receiving and collecting the tis deny and concselyexablaber the sum fo be paid by ach erson taxed, oF to de borne bj each property specifically assessed, and Efe: a fined and certain demand in fivor of the state oF 2 subordinate fovernmental agency, and a definite and positive obligation on the part of thove ted. The second is constituted of the provisions of law which prescribe the manner of enforcing the obligation on the part of those taxed tO pay the ‘demand thus created? “The purpose of taxation on the part of government is to provide funds oF 1. Mes Un BG, hig C7, 8.508, 2808 AL LEONE UME A PRP TNL Cath Slth dB Ag eee ee eke eR ee Fesil Seventh ita eh pr awh a Rat Ebro gicnat ifthe Tenn ae mri we pe oo ——C = Shyer ory Del A'S: Racal, eer FB cell Mba Sect word ent’ edn he Co [Ecpuie porous waakeey Mmakee an ‘cmences bok wien cle tes Rar Gap win on eel ie TSG histor’ faaukes Soke, Merce» Lang 120 Fla 546, 176 Sob, an ranpore Corp.'6 Wie ad Soi, 84 113 ALR 1015; Cars Sheets, 213 Mass iva se Be di ts Sao el Bec Gna ate 7 AmJur 24 STATE AND LOCAL TAXATION §2 property with which to promote the general welfare and protection ofits 2 —Te” vex is a burden charge? exaction® imposition,” or contsbuion® as- sched im acordance wth some feasomabe re of apportionment by aur. fo°6E Brcreign siate™ upon the persons or property" within is jurisdic- i oh to provide public revenue for the support of the government” the psig gle Mathie Ah i yon neo rt EP RORR BO, Minter « Miawiskee & according which the persons” or Property CR Tad sir otek reece cio Te ce ny am ing Sek et Saeed Leen psrinee Hye DH. 80 Ud 24,001 Ha BE, 903 Sivioa?# H. Co/59 US SUD, 15 LEE 389,51 18, Fonda CSP. R. Co. v Reynolds 185 US ZiNerd Prien ote, Hae fost Saray ae wee tree oft 18 A fo HT SE Meise SoHE Colincar 200 RYE E Cour ‘ De fuser Revere Bldg. 276 Mass 576, 77 NE 270, NY. 260, 18 NESd 1B, 12) ALE @07; SS AT So Rae ef array IE eo Se i gf chan, 43, Micn App 178 204 T2461; 605 Cx 90, Nibwautcev Mivanlec & Subur favontes Minter Eatite Baa amp Ca ie 2008 8 NEL 1. Yoremite tamber Co, » Inderal Acs. As wo the power of eatin, see 10 +t Gok TSP HIE Tod ae 90 Al ch eal PE $i Sg pec 8 ne. NE Sea 1 PL ES neuen Anan 28 US 48,81 3b, Soke Regen of Univer OF Mecigon. uaa "3 C15, vente amie Co. 6 ‘Shit po 3 WEE Ceol > Fda nC: nt Cat 374,208 P26, Bank y Neer a NY 28618 ISL, SQL 90, prs Rees of Une of BN tol tetas ard 280 M9 18 20 AU OOK Ses Rene of Uae end TH AGI cor aen 308 US G01, Par, C4 6 nk Gv Oke 49 Ohio SSL a Tbs, 90 5G. EC'IAASO NE 485° Corea Pret anes 8, Ble» Moepatian Clan Stores, 247. Sale Tas Com 108 Vuh 390, 145 P2323, Mia H8obs NHR 68 AUR i; Sieg MEAL TOO. Mee ie Tomas 87 Neb Obl, S67 NW As wo persone apd property subject wo ex Bh, Seale 1 Baker v Ea Grange 98 sce by 1 ese. ae SpE Sesh 061 RES NGL BH ia'k 25: Hes» Mice, 98 Fa 84%, 10 So 19, eer» Gre 0,08 26. Gan eh, UE Ak 1: BEAST AU AER 124 Peucone Sait 150 SuieAaee “re ae ‘sco the contiiona prokion agi 1. Monk Lil Rigr Drage Dis. 289. aay cht een he Sa te us i La 96S Raper ns 105 et oer Spry Regents of University of Michigan, 16. Yosemite Lumber Co.» todusal Acc 4 ach App 'Tg 204 Ni 6, pie Com 187 Ca PH, 204 F 6, 20 ACR 8H, Gps Sao 811 45 Sas 8h 62 ALE Ret ex ol Grin Shomer, 30 17, Mont 136, $9 Pld 107,108 ALR 376 Photos recs ta Sw iso YP 12, Tajerw Geer, 899 Mo 51,45 sW2d_ Where the diet ard only prpee which 2 obFoERist sGthnee Mend, oleae acct tte 2 fond Oy 2 Seis eat eS Wali Suk Se, Sco oa propery tobe ad mh Fe Sens Nee ins Stefan Gaim. 108 emu 0 be wed nde foray GS Eber AGE STPORAE pecpoce ese be nepeded 49STATE AND LOCAL TAXATION 71 AmJur 2g ministration of the law." or the payment of public expenses" Any payment exaced by the state or its municipal subdivisions a8 conuouion toe a a sexolamncining govemmena neon, wher he peal beer dened rom ther performance is merged in the gencal Dench ia ees Hees hasbeen eld tha ashesmens for the maintenance of protective Weare departments, which were imposed by two cles 26s condition Wace jnsurance business within ther jurisdiction, were not sae teas ee ‘A tax operates in invitum, and isin no way dependent upon the wil or contractual assent, express or implied," of de persee tase 53. Necessity that tax be for public purpose. In many, if not all, definitions of taxes and taxation, one element which appears most prominently is the requirement that a public purpose nes sary to justify any exercise of the lating power ™ In other nerds; money involves, and tax constitutes, a charge’ or burden imposed t provan revenue for public purposes of a general nature.” a, Rebus G&S 1 R.Co.v 28. Welehy Henry, 305 US 154075891 2 ‘Git oo S's, BNE 455. $7,487, 59 § Gr'iBL, 280, 118 ALR igs ancora ere es Hy ae 7 Bova Spice, 88 Idaho 62, 21 P2d 536, IT) NE SIN 7) MER Te SEL SOR ie St MG aed BTA Sr 2 AUR hPa Comat Hi Senin VME Sry song Qh Sain anal, Grane Goi Meh AEG TPES he wlan t emt per ner, $24 ho Bi, 45 SaG 89, BE ALK G86” ofthe goretnment in tne forthe eee ig power tatu i the poner oe from 00 Ubvaniages afforded by the gonnaen Spc gen nae ere Seer mer tii ger SSP et Ge. a oe Besa Smt Rasy rae, apt Watt coon Teer ot conc ae poy ad Mh» Peeapr, 00 Fa, 1299 para MM ne to aa Mle rae SU Page clinic aa Sbadae mpc Cop: 6 wn 20a a Ete 68, goer nth ts sa meta arsten 38. Houck Lisle River Drainage Dise. 239 personal consent individually i not required. Us 254, a be SP Fen ethene iw, 185 NE 5,178 J Kpoik peterpan TE Sees, IS Gt, 2010 2a ina Ste Depo Fans, 20 ed Meh eters Sine, Una sao Dame 208 a (ian RGAE A Morkee Development Com, Church, 185 Va $77, 38 SE2d 247, 107 ALR ois ie BSE PU lew $0 ND fm, 25 Ste on Ste Reon a» {,OMahoma Went Uileason Research k Mer: 1133 eae Ee. Decopmen Com. Okla) 391 728 Hb: A. wy ake consiotonl requirement wih (Corp. Wie 24399, 91 Novae bg” PO repeat tg, the aly of ‘Bias pth 21 rena Fupd Ins: Co.« Commoners Pubone 1H 4B Sey na, GEG Oa Ss at SS REE 2, Mohr» Carew, 102 US are 26 Let Gold Babu gS 4. Te, Veet ee ence ae ec Bee Baba RA Com, Mass 576, 177 NE 577,90" AER Tis Carel iH Bramaseioe te Seago ele Gehl eae Oa a 15 eee O12 ALS rae ee LO POSE tine c8 Ge rau ot 167 ALR 1027, Ce 293, a 346 11 Am Jur 24 STATE. AND LOCAL TAXATION $5 1 has been sid that olay, with one hand, the power ofthe government on ait propery af the tren and with the other to bestow i upon fivored Mil oad pete evgerpes ad Sal ppv fren nt Seton orev sou atone of aing event fr ic parposes toes tbe taxalon, and becomes plnder, when ii paced wo ebjecs inno way comected withthe public intrest or welfare. Freeing money rom the Owners of into he possesion of those having tole tot, alough is done under the name. and form of 3 (a, it 3 sanitaioval for al the retons whi forbid the legalaure to arp any power no grant §4. Pecuniary burden. ‘tac isunaly understood to bes pecaniry burden Andi as been held that, unless qualified im the context, the term “taxes” or “tax” is used in the ‘sense of montey—an exaction to be alone discharged in money.* However, hhas been held that the term may also include an enforced contribution ‘of property or services exacted by the state.” “The statement that the power to tax inylves the power to destroy, or some close variant thereof, finds frequent repetition in the decisions. $5. Taxas debe a 1 obligation of taxi a satuory Tabilty imposed pon al the nha canto ti at ho a dined stable to the dha they may Sante th hve othe exer the government Acorn. ener coder tin cess not “deb inte nda meaning EE Cael Sorcones td asesed or evied nota dae wan ie ann ofthe cons ake ofthe Federal Conmitons And a ak no 4m case uy, tna vet, $00; Se x With Syd 18 We Fa BSS BE manent ET chery sem hes chev Km 207 34,0 pote etre coat nets He rece atde msg poe dt ay ey Ande, 208 08 85814 SNe ETE AT wat OS) SMA HST ii eens sd Som Be Caer 29 No Jey» Ande, 98 US 483511. “ye due on propery ae at wo bet Bea Rees ies Sed eee eee te BOC Boheme Sa SoS ea Bae SUG SR Won SCH Ss Hage Ne wan SAE So hay iy my nd event fom 2 40. Fsi Rvs, 206 A828, 9 So Ae marly avd eal am x Sai Pines Bt, Hig » Michell 95 Fla 345, 116 $0 $1; 4’ tax om real catate is not in its nature a eee Seer Revers Bg: 276 Mass 816,177 NE $2, Knowlton» Bosrd of Superiore, 9 Wis B77, 9 ALR Tit 36. New Orlane Gy K Lake RCo, y New cn Se, 5,204 swad Gizans 185-5 198 96 Lea 12 18 BC che MSGI SU Eadon MSc nminning $06, Nord Minow K.Co. Mage, 20 Wall Sear iscnoe BONE 5 ter Les Br 34sSTATE AND LOCAL TAXATION 71 Amur 24 a5 ‘debt within the meaning of provisions allowing de« flon of the amount of ot age extablh the relation, of ebtor and creditor bewseen em, 206 tate or municipal” doce not bet eT aoe wmxpaye_ and arate so provides Hi not lable (9 setlist du, unless he, signal acon against dhe taxpayer, absent statutory Suter, a ea Merton, the frm of the procedure (0 cOLSK Case a Change a ey Fortney contrat obligation, ® Sometimes its said that Gass 2 toe a oto 2 de for tne purpose of determining she pronty of censor mes svar Hold that tax is a debt; and tax, wil ene cone, SaNOTSS debr within the meaning of a statute when the ouster considered 10 rst ean be plan inferred Where a saute SnPesss ine by for a athe fox becomes, a est in broad sense & ‘seb tions in the determina. 46. Underlying theory: necessity of direct benefit o eaxpares aooaaer ype, or general taxes, proceed upon ce theory tha ie C=eans or ee scanty task cnnot continue wil Se Bag oor dat for those means i as he M0 OH Ce ‘and penne in raf contribute. THe a re he OBER With ed to carey sty mandates into effect and perenne so that it may Ye ment, and the citizen pays from his property We Bore functions of Bove tar he may. by seams thereat, be secured a the deragment ofthe benefits of organized society yoyment oF pe theory underying general eaxaton isthe factor th for he client inthe Pe government renders no return or special OPH conmbuions Fovepery, bar only secures to the cizen, thal Ee ‘benefit any particular proPeretecton to his person and property and the Eras wich renal fom recy nave for thee object the wellare of I" Ti OF hes wari faces undertod fo exact comibusons fears the a ens of government and promises nothing 10 OF FG axed general ene oF pated tom an amininraion of the avs Beyond hat maya the general public goods" Moreover, even though 565,11) A 37 LBA 15 18 8 Ca 205, Sek Disp 37, Baby Eat Orns, 98, erie EE at st 279 NF, 119 ALR aetarg alee EMRE Goes 8. Dancs v Neon 41 Ve 16 (41. Sute og fal, Tillman, y District Ct 108 aoe. ES ee eae ema omen BES Ae Sie TL ta 18,9 “A $5 802872 ot eq in. pee ao aenvcter w Gare, oe US 472,261 gms cTugTM, Ee SiMe OTE than Their fr ins ts ce Baier NW Ses ao ALR Lt i mgt Sas ni B58 WW 8, Ae tis aes Cone ec nnd sae 8 Min GT Ont ESOT Mee SH SON ROMO SE SPL Ed IS 8 OL is i GEESE antom Ha BEB Gp Beek sia 0 Sv 19, 110A "Ts. Commonralt sa. Marin ¥ Sto, GER sa N. i nos GR, Co.» Deena, 47 US 190, 6 49, Denner» Knoles, 17 oa, 204 APO's ne, 115 Teme Sw ie 71 Am Jur 2d the duty or obligation to pay taxes STATE AND LOCAL TAXATION 68 by the individual is founded in his be Sut ot in the benef arising from their expenditure, this does nox ment Peat atman’s property cannot be taxed fam be pointed out" {§7. Bvasion or avoidance of tax ‘unless some benefit to him personally ihe legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, oF altogether (0 Fermi, cannot be doubted" A tax ‘avoid ther, by means which the law ving motivation does not justify the Fe es Pog the cour mulling or dsrgarding = aDsye ig ahi oto mong tours of sen and the mate et complain, when a taxpayer resorts Ss legal method available to bir cat om Sy, that the result more Defic fo the POE to compu iedeg® It hat even been said chat i i common Snowiedge that Ger gfrequently changes in dhe basic facts affecting Habilty to taxation are 20 na pose of avoiding taxation, but that where such changes are moder and not merely simulated, altho ugh made for the purpose of avoiding actual ad rot Dnt constitute evasion of taxation * Thus, a man may change taxation, they do fond mation ® of change the form of his property by puting fis money into nontaxable securities. iS diced lesa" and not be guilty of fra ‘oF in the form of property which would gud. On the other hand, ita taxpayer at be taxed lee Meonverts exable property into nontaxable property [or the Gurpore of avoiding taxation, wit Rinending a permanent change, and note sustained $8. Tax statutes. “The wellpring of the law regarding taxation being statutory, the general st Treas v Gap, 160 US 264,42 1 Ea 70, eau sation #98 Ca hy Sess Sita FRSC Y Witbe Luner Co. 217 Miss 340, Stier Annotation: 101 ALR 28 es been se eatin to eton that in ey eng oe de pie ema ee boperor 0 Coy passe PLS Piet Gor Sm Suey ibe Loner Co. 27 Ste Be basins rst ent rendered egal sim. Bi Ss fan former he apres Slag oe ating union” So [Sn jor Boncess Twusts $6. Prise atbanatece.t ta Be eee nay Meira tah ri sow nd ecg ee ve adopted to evade greater portion of ane chicos, wae 53, suey Pullman-Sandard Cor Mie Co. oS Atty PUWAP HT At ast oase BAe Sher Co 17 Mise 346,64 80 20 ser ‘sh, Commisines of Corporations & Tass x ee San 2 Se Reza Bers Mo AL Re 1 Se ex se, Ore» Bader, $08 Mo 257 Fi sw Sadr 9 A 108 Ss That a bank which organs an el DE SS react te she 200, ea unde or tone ea BPSET Teli eon of Such scien ey he Saas ny SST eT ASG AER ios oe 1 Sat ox scl, Ory Brder, 908 Mo 257 PEST Sate tie, 58, Shore Moors, 129 US 590, 821 Ed BSC NE aged y Leweovon Ely, 91° Us i, 28 4. Bal SOR, Helly Siege ne i i i 7GIarn AND LOCALTAXATION TY Ando piamjeed STATE AND LOGAL TAXATION x Tea eottostrative purposes, involve cnactment® interpretation OPet- he courts.*"is applicable to tax statutes2® Similarly, the principle that re~ ie See eee eet thy cna nc gl sein ye eg oy pele ony wwe ros esi red by has also been applied in connection with the co uriction of tax statutes Bea rt pe einen nade Oyo mp Ee tet SEU ANUE Be ag af Ser So cla Stain ance gue ogra we See et ER Tieton yay nee sad it een a tgs a etme STS Rt 35,190, KLR 1168), 10 ieee elmte of the word, and does not comprehend bills for other purposes foi revi a i a pot MOO, 1 th gre A ee cy. Piladelphia BECOMES ty he fori ag ra ame esse ee SRF arin fe “Questions an to the contruction and application of constitutional oF stti- casita Stee rw Sot of, seo es cog provisions expressy excepting from provisions as to referendum, tax wee, ethene tod teote tate conway Wel Fo, 228 US SOOT ARS ia ur eve, ox more general, enacment fr the mupport of goverament feral pene Pf ated" ani a ney res mat ie fronting oes of he eee cr ew eget of ude cone § 9. —What constitutes “revenue bi i yam Serre Seco Sd pte mis fw rg ‘ 7 Ri eps ees Fe see pl, en ad cre cme With respect to the effect upon the taxing power of the state of constitu: ee Ses Ce Crag, Ener Can 2 oh cao ae sia protons requsing toeue bill to eriginate in the lower house, the FS MEY eRe ac at Dee ih Se 8 Oh tem bilo aig even the meaning of wich the una oe of any | lards v Moarér, 15% $C 455, 150 SE 268. ea, Bf NEI Paul's Este, 308 Pa inquiry of this sort, includes bills which have the avowed purpose of increasing iH Rede» Morale acotae ber ae to he Oi fet MAELO ct gen 204 US quiy hi nd purpose of 7 SRSPB. ee tias sb andsse Carked TEPLA'o, oe a 8h, Heer + Se SoTL MOR, te cnet eS det thc moun (0 ep a = se ENGR Gia ig Ao Ee a ee Aes grin a ea Aan Ti ; Beier iba g Veriasaick Seu pene ome pe ogee PR SEO! son ot ea vee, Sle proce of colecizn im ore ‘Frnpegaanar the wbjece mater t YBEH No aun wo ake aay te Hh 6, faves vd ee, Deparment of Sate gh Hay elton the ah ot eh ogre Segoe’ Heaon 9 flow (0s) 38. 18 Led fx, Deparment of Sate Highs oe teed he prianacon othe oo i hat fone 3 Ss rere ie ( wa ok eee ea wooed, ME PCMTE Ure where ger ee Bid yiehen eesiniagnte yes oe ea | y Cee re cy we ey fees concmpornees Vague dd mk Teo RE FH ALR, A eet" tn ang ate eee mt she Semel Be wee he eM ao phonies cod WW CO era es Frockiaton ‘ang the entgorsimary S00 ended to conte in the sae or 8 SE Treety Ue cannot be removed by me rebar cig cecrrama tat fiche mie Hee Wuze te word conten “aif” oc peal Blame va Sl SRE vor haem: materia, ah risscntes rn rae Sara Ae Oaar esc h Borgen he og ce erate rom cA ena cpogatr f= emtenon ofthe tarcnes and oven of eae gem eet rea ae Cos 1 = Fe er kc aiid he penetrate iS aw ad ve Alen he te arr eae oe pe ES a aio one ae We tan hy Memeo a pri Safer beak 2? th fe 2 Am 2, Acuna Law Butea. Se Meare Mcrae nn ee Lo aap var tS oF PO esidhs cha tos ioe lg ae weet Tern te ree oa ane SEH Wechth Ce 6. Rak Amen oe Tame hy ts Se Tm Es Bee ee sitts iaadadvion’ Shana aoe Ss area ues atin Aa oy SE OG once ak ET Tne ef wangsze 7a ais cals oy Ste Neck SB AOE SLANE SE cnt ear etna yea aesaah ae Slt ts SALAS eh ie foun rails Soldemde femmes suet. ae eo ee Bat BU es i, GG is al de Ss a reamed ren BS SERS 5 ln sort So Oh ESBS ALE tes W'trace Willams Co,» spent of a wast nent be st ee ean ry. PRdita Yo Besa aut ke RS SSE Ga as a nemo Ee ces een eee ce U8 2 Batts, ME ict re swale vi ba uncer hep gas SA us Beha cen Wasp Sh Cie a fitness e HEIN Gave an ss “ee nterpctaon of sates £0 acon i al eye oe sch smi tinea HAT oe Er ur tesa were eo teri Botham» Connmnes Horie Light Sopicign tate he cman, TORR CO 36 MASTS 18444 gr nvoied nt here bang oi "Fc was shld be erected in cm otto latee Nowe’ gz. Rovslons i, Sen imended Bi Com 8 ak HO, BT PRAT. Son pa met ee eat Ba gain mec Ghd OS, So 2 Am Ju 2, tor so Ren i ‘ue “vocal grons, ‘Wall (US) 208, 20 Te Ed 702), are ws ete to aes delinquent ake ie ‘te posing mon ec Bl be en nee se seiSipaipee ule go, Nom Gunes Tr Se TEER ict ence tact, new OF the prtecon of the Epa and 1 Prete Betta of status, generally, sce Searures 90 Or 388,41 P93 Taos ce 8 49STATE AND LOCAL TAXATION 71 Am Jur 2a $9 ehh may incidentally create or affect the revenue.” Regulatory acs imposing which may incerta The exercise of the police power, in which the, only Beene fet cra eaure i incident the rnin purpose ofthe regan income:producing Ka jencrved, and the enforcement thereof, are not bile dea ene se Morcover, te constiational requirement that ls for for rating rove ovginate in he Tower house is generally conse 2 having raking revenue OFT of money for defraying the expenses of the general seers 0 ere revere dried fom the 1 imposed pat no the Sonera ng sovereign fr its own general governmental Purposes: Seu of the relegating author to local governmental unis, (0 Levy and accordingly. Fo eal purporcs ae not bls for raising revene”™ IL TAXES CONTRASTED WITH OTHER CHARGES, EXACTIONS, OR RECEIPTS A. Iw Gexeray 10, Generaly. arr pamber of exactions or imposition of varius Kinds, which ne a mo tare to takes, ae to Be nung Dee: ile they Present cra meter been broadly stated at spec ares from, Th, wile 8 sorcerers wellecognizeddsinctios, Detwet mens tne ested fe general revenue purpose, THe special asessrer and ot srtle™ However, is no vas cay 10 Ga disused oS ne gorween canes aid pean Catan xacond a exact Tne of deme tch nave been held dsnglsable from “tne of Gee to in the foowote™ ena held tn arent increase imposed by a university on hoi oy een td hadnt ot propery tax even though he eres copied by arid tx exempt ake vON(ry payment TESST hoot ate new often ™ sist Ask nave (Gia tbe wad “Animations 8LR24973, 976, 8 “1, Youstn » Ste, $8 Det 377, 140 A684 SE erie 8 tex Ci App 09,9550 afro et ‘m, Mibl v Philadelphia Seo! Dis. 359 Pa 143, Bass. 4 aba bo “Anmotaton: 4 LR2A 973,981, 58 “7s, See Seria Loca Asesinas (at as iar Bomtepo, ash FBS SeakGhaner of icorporanon i wot 3 to ot Se CALS ey eee Maitre v Balumore & O. eeause wey se in tbe public seboole of he sn Elrond conan aie ae nae crmuame eerie Tanna 350 5, Spikv Roget of Urine of Mil eSB pots, 200 eS 71 AmJur2d STATE AND LOCAL TAXATION giz 4111, Rates and charges impose for goods sold and services rendered. A state oF one of its subdivisions frequenly receives income fro ihe 0 tal rm ‘publ revenue camo wi acarey ‘alld taxes. Ths, city oF town is frequently authorized to furnish some form of public sevice for prof, or atleast for Compensation. Such charges are not tes Ths, is well eed thatthe charges made upon consumes ty municipal waterroris are not taxes, but merely the price paid for a sgemodiy soll” Nor way te flag exciocs be roped sare A tharge for the suppor ofan insane person ata state asylum: the obligation sf one wo as ected temporary aif om a county tt accordance wih the provision ofa ced grain statute to repay tothe county the value of the sced frie ened or a care for he ine of severe wars oo booms ‘erected and maintained by the public authorities, or a charge for re eee the public authorities ora charge for Femoning § 12. Tolls ie ei orc orem pets remit Rigi ocean gan tia ben ct aris esr ta bes her verre arch tat A Sia eae ‘ent for the use of which the toll is charged.” me tay as ae a eee cite esti Bae gygrre Mo tea oo, 97 ve 14, Sadl v Maines River Inpro. Co. 128 Sea MEETS W'S CUS oeath cs sae Hay Com: 128 Mont a plas = ab Wal 9 238 Ei ‘br Moma Mg cgi Hay Com 128 Moot 6, Pen xl. Caen» Schoey, 982 IL ASSESS eT ALR ISNT hldng tat Shige Be he tee as ogee Berga a smth ‘mts system Srna omen ant act cetng the ‘ie emma een en Sat Spring ee ln ant ee ree cae ae ahd get D Brass 3 BRE OF Us Go, 27 EGtoe 28'ck HePcmcauioat sry of te andor at STE biicuner yoni nest Ep enna st tye St Annotation: 167 ALR 156 19 ALR 1364, 1387. peavurnimigersacom & 0. River Transp. Co. EP Oo, y Matin, 176-US Repay $7 Cox Mien, 176 us 126, 361g12 STATE AND LOCAL TAXATION 71 AmJur 2d Frnt CPOE ay oe uri oy pe a ay eg ho SS pony ore Sep mata a oe ase a he at ae on vhom it is maintained. Such assessments are not reper oor yay tte cee ee nc Agi i oad pring te css and aes oe acl unde Bure ere he scent ti pee fe isl ena pinced underground are not tes. eens assis Shae i tot cor, determining whether of Sejment when i docs not have the, element, oF ears nx ia parca cage erly inoles the es of Pe sent for ‘ion of the law, it constitutes a penalty regardless of legis elon Ss ey is See 2B Fess scaly ae hana Se Enea tate E ernmental functions, ee fel 7 or incorporat reen a fee and a 2. See 6 Am Jur 24, FoRreenss 490 Pasar ohio, 158 Ma 9p, Sate ox eh Wa wt 38 PS bet as et Fargo We 0 SB BMogrit bis, CALE TB: Sih» BO Be hays 30 ia 560,08 Fa 89, seas : ‘94, Dion y Jeeta Coun, Boa of Ba i ay oir aes Sw Te Ses 20 We 0 ND 290, 108 NW 885.5 fina which» couny ees a scTugamoan of Scan poste prose | Maal orn ou fo ime wii the BE Tent enttamal nga on Bead mature of the, somes, re SEER Siig Coon, 0 Utah 30.68 P84 SENG ates ‘See 42. Am Jur 24 tssmcrion 1 it “aed a8 SE Bite Samer, Basbors 64 61 c het an 24 on aa arity WN BSCE Ei aR 382 io. 71 Am Jur 24 STATE AND LOCAL TAXATION g18 fees are regarded 25 constituting taxes. A similar result has been reached with respect fo fee exacted for the issuance of a building permit.” § 16. License fees. ‘The term “license fcc or “license tax” implies an imposition or exaction on the right to use oF dspose of property, to pursue a business, occupation, oF taling.or to exerese privilege. Such charges may be imposed either under the police power for purposes of regulation or under the taxing power for purposes of revenue Iti held that a regulatory license fee imposed by a Iii corporation under the pole eri nok a ta and I ot ule to ty of the pancslar constitutional limitations which apply to the taxing power ar"such’" has been held that a fee for the use of automobiles, ced in fsccordance withthe power of the automobile not a tax, but a tll forthe use of the roads Tasty ees for licenses required forthe operation of various brsinesses have been ruled not to be taxes? $37. Court and probate fees. Court fees, such as a smal fee exacted upon the issuance of writs or process cout of couris of record, ‘which are manifestly intended to reimburse. the government for the cost of some service rendered to individuals, are not Considered as taxes2 But an arbicrary standard of probate fees graded accord ing to the value of the estate and manifesly intended for the purpose of raiting revenue has been decided to be a tax‘ and the same has been held true as 0 a fee ofa certain percentage of judgments obtained ® $18, Registration and recording fes. ‘Ahough a small xed charge imposed for the privilege of recording deeds, mortgages, or other similar jastruments which does not vary i amour vhatever the sizeof the considération named in the instrument or the value oF the land afected is presumably to be regarded 2s a fee rather than a tax it appears to be generally accepted that an exaction imposed with respec to the registration or Fecordation of mortgages which is graduated in amount accord 96, See 18 Ar Jur 24, Conrosmons 4 {97.51 Pay Dow, 37 Minn 20, 92 NW 660, 88 Tere v Foran, 204 Or 478, 209 PRs Ag te ditinasion beeen ce nd tals, se Soe 2 Medi » tndincapalis 2 NEsH50, fae AUIPG tne ef he tee Cav Base, 00 Wl Soh Te hw 9 SS NWOT fe espe 2 frig corps: fos or the page of ding a sane fnetln hd cal 3,4 Loui LM & 8. R, Cov Prichard 97 ili 188 SW ie: Re Zanes Ea 88 Bo ANe ati abd ot ‘Anmotation 103 ALR 38,104 Ind 185, 28 i tas been held that fat et of $90 por at acne Wry aot eo of his amour without compliance Sh te conioonssach Nea fue fee imposed under the Police power. cA 135, 150 ALR BE Anns 185 ea aon: 180 ts eee goer, oe SI Am Jur 24, rel Retion «Ga, 92 shear figs Whsmcyteir ouniativie 7 se lund, 288 US 610,59 Ea 8 Cr 140. Kane’ State, 81 AJL. 59, 453, Sitned in 248 US 16D, I Ed Satie asag18 STATE AND LOCAL TAXATION 71 AmJur 20 sng to the face of the morgage or the size of the debt sccured, and hence ing 0 the fe of oe omble compensation for seviey rendered ot ri bears no relation tear the eqpense of maining the repstry facies, ‘Constitutes a tax Father than a fee. IL CHARACTER AND CLASSIFIGATION OF PARTICULAR TAXES Avy General $19, Generally; sect of indirect taxation. sess fall into snany diferent. asses, and the tests a6 to thle vali rane fl NS, ecardance with her nature Taxes ae frequen divided Se - fe two broad aca ai the burden upon romegne else, oF who ae Briar BY Poe on to pay hem, age considered ndiect taxes, Bul & nde ey ders tenpet oh estates, whether of PENCE A tas upon propery eliied by such estates, the payinent of which cannot ‘taxes? Put another way, a direct tax, it has been said, is ino it's inended or desired shal re mater is that sacha tax mey fall an fhe one desifed (0 pay i For example, a ta son a aly upon his tenant! and a ea upon real asscaed SEI 4 he end proves to bea tax upor the borrower” The terms cette moras ect tare appear W have been regarded a8 Property tines and excise anes, respectively 2 Se ne eacteg caneation has becn applied to vasious kinds of partis cals fretoing das ie real eatate owned by a corporation syested the Er ae oped by an inaidul has been held to be a direct ta al stock and surplus of 3 fue off eal ena, an inet (a crporation, deducting Os gasoline withdrawn from storage for sale or oes Likewise, glioma Sr Fax upon the sale oF transfer of shares of stock” a welt» Weighian, 96 Kan 50, 492 12 South Nehte Set RCo v Moro. Faiths gestae ie i, tow 81'Tean 405,21 SW 388 By Se SP a ne. Se FE Scab “ech eo yo Mrorecitra gem. tndts geciaei dit eviciorate Getrermeneee joni ata or Sitar mimee mat in act a stot merely 2 the plete Ghcomton es Fon CoG ‘Sorte en ea ahcha go, To feta i Se NTE A Gi cterdicrcend momen 4 noe ot, Und San an schon y Hote ee, ethane Bac'cs v Kas, NE Brome THT OSS eas Powell yGleson, 90 Aris 42, 74 P2247, 18. People ot rd. Unit thy Ain sts pebate eo. Kats, Ress ‘9, Faber v Lonel, 249 Towa 508, 88 NW2A fi Uldnate mately wpon om ssessed agunat«l 16 Foner RC On» 1, Sout Nash SueetR. Co. + Momow, 289 SW 270,47 ALB 97 es 1. Pople ox ol Hatch y Reardon, 194% Th gaat N, 8 B.Co.» Morrow, 7 Team 481, 17 NE 978 afd 204 US 152, 3H 200, PSN Bie These ies, 384 71 AmJur2d_——_- STATE AND LOCAL TAXATION gai ao poe Gece eee aR Nate eet ra, ee aga a ed mer sultan de as tas che eet eh Me occ rome ew Shs emcee vention of assessors or appraisers to estimate the ¥. uch property before the amount due from each fecamned” The ROG mya rapt cogent auecerege see re, Sera eno oes ne ea at ir sae ett nd tx Greed pa oy ahh state which dedares that for the purposes of ad valorem taxa tor vehicles ye deemed to constitute a lass separate and distinct fom ober Se Pope Ee Sanaa at fa a sy SPSL Tate taeden Gace ie heape th sah gaa ese he rong eo ey (Sie lint ped nt aatrieeeie renee mad oe except Ig specific taxes from the requirement of uniformity. A Bron i ne ‘a specified percent on the amount of capital stock paid. meat assified as specific.” edict ta lad $21. General or special taxes. Taxes, particularly property taxes, pedal "Thisclasneaton is made mort commonly wis rspect ip be doe peal, th damien ml wth respect to the dite: position known as 4 *specal asgessment® and the custom: ies ic coe Jehu ans Serene st Of Bersih ena tase SERRE gai odin ots rerseaueg ation tienen 5 Audio Genera, 120 Mich 5, 25, Fowl lewon, 50 Are 2,14 F 7, AAR, rea, 28, Fiogce v Auior Gener, 120 Mich 9, Bil Claro, 50 ares, ra waar, 28 ase len are t,t at, ARTES” Aor mem, 0a 5 as7 Am Jur 28 STATE AND LOGAL TAXATION the taxing diet to provide tn toer of the, government, gat annual tax imposed upon all property within pment," With respect 10 genera! {Ont Tres to the citizen the Mpa anrament WEN Se, yb oy aca 2 Sern ino retum of special bene om protection (0 his, person.and eo oe general benefit wh hemes hich bave for dir object pone the promotion of various Scar" esesaments oF special taxes Proceer SPRY ai onthe other Band, SEES omen enhances THE Tae eek theory ee ida fo the PO a Need or epee eo 5 Pea Mamet ato Some of the ordinary PUEPOEC® OF MATTE at imposed generally upon 3 he Mfpecial” tax, in the sense of @ tax whecll Met’ found in statutes by which re . win eh, HE eased supers PPh “pense of # ea sch corporations BY tax in the statute impos the nature of the exact {§23. Capitation or poll taxes. SGme reasonable rule of api $8. Independent Schoo! Di. v Phot, farscular public function the B67 la bos, be ALR son 4 fege.»Rs 8 0a 241949924 90 ho may fe ene oa eee he eneme tbe MGT, ce compen ot he OM cite ed pn Be ere Pas ent samo encom spin pec tm be an ea de rad apres Goel eee fen taken 10 Morcove, pose in adgition to the general XY» 2 Sad Sas Ted on Selene Se oH er oothouse taxes ‘Bak v Roget, 78 Mont 210, 230 P1060, Pores or pooriouse “heme yw px dee a he ee cy Tap tt hams Sen ea tla ert dents" and ‘Eeucy Distt € Warhowe Co. 25508 BUGL Baca SOhe 422, Determination of nature of cr oF nature of @ Pe erase 2 Deter iy ted ae hacer OTS FB atthe eee ie by seperation. prac ct gue Bn C+ "eae ineion, tha a inesion 147 US 190, 33. Harder Oe Tap NE 2D “which is in fact and effect a tax upon property aa tinged Bs Srygpeame HU ee a Ee net Pororecpepeo nance oe ey ein le «Eee Ea eed 29, ia c8. Co LDA NAT Uw, Gatigt ac HR HY REAP SE SPA FST At To SE Ag SE ts 2 wre Bake » Mevopalion Chain Sar, 247 : BING Se cance Stink TSS AS doe 42. Edvaionl Fim Cory.» Word, 282 US Ne ewe a 378, 15 Ba 400,81 8 G0, 71 ALR 1226. “The carer ofc m0 0 be Sed by Spe Farmer Bovge MGs ineWebu ba 105. oF 9 76. . : eet eee ne Ganon Ret [amar Water & Elec Highs CO. oy iit words te maybe employed in Saige BEES 2 aNLiecs iil Bo crane Sturt ‘S's; Schule» Dion Goo cational Fs Corp» Ward, 282,08 the tue character te yo be deduced from 79 NW 178, 119 ALR 12 36 Beat, 18 C1 120,71 ALE ae fee poture and extence of the subect: Eyre hmm ave TS Si i peels” sien eso of we an Ban toe Ty Ge 20 7,8 Sse Ce ser _ The pata peri “Sreumsone Bes 99031 §'Gr saat tng» Riley, 8 Cal 24 eee ie a g.co,ranbes Wt Bette CSRS Se Fel CLs fence Wu soars garensshhesees © SER Gu sete | an ‘ap. rhoein far Co. Fee De U7 Ate ST MRSS PES, 290, 71 AL ‘ a BROT ie Francisco y Exerpool &T 'y Kentucky Diese W269 Be posing i i mocha Dany BECERRA eee tase pron. romania il hiss fio cs PERSO ER ce ces Smee ae Bae ws, po 19 Pabngeev Bl. en moar 13 ALR 826, 888-855, 9.19 TESS rec 356 1s ™ ay eX re oe Fhe forthe wus a0 ord sed a eyngmout wit he Sr lnngunge wach may have been applied to the term “special tax somé ea taxes, the gover 71 Am Jur 24 STATE AND LOCAL TAXATION 23 by the substance and natural and legal effet of the language employed in the statute oF law imposing i Such factors should be relied upon, rather than given the tax by the legislaure'" or the particular descriptive ‘© However, it has also been stated that although the name or designation given by the legislature to a particular ‘cis not conclusive upon the court in determining st be given much," or at least some weight Capitation or poll taxes are taxes of a fixed amount upon all the persons, or upon all the persons of a certain class, resident within a specified territory, without regard to their property or the occupations in which they may be engaged.” Taxes ofa specified amount upon each person performing a certain act of engaging in a certain business or profession are not, hovever, poll faxck.® Nor is. 2 statutory requirement of labor upon the public highways ‘ually considered such a tax," although the contrary view has been taken.” 102 (arta consideration and Sue weth) (rd aay pra acter es Be po deviated comer wth the meng od lite tthe ac, nevercless oe ded Sessa ears Sah ake oak veh et he xe Sareea tee 200 85, ALR ST. re eee oo ht Said Settee “Annotation: 109 ALK 17,1, 46, 0 pol aes in connection with ving, soe am far Huueons #81 te ing the pub roads imposed om motor teh fie the onmeretip of euch 'aeicle: Cate © Erte 1O8 Me is 66 So's 43 See 39. Jor 24, Hrciars, Sasa sins #3 Bourbon 12tnd App 185,40 NE G40. 38771 Am Jur2d STATE AND LOCAL TAXATION TL AmJur2d STATE AND LOCAL TAXATION . $27 §23 Pol or capitation tax constitutional restriction Upo tise ofan article i 2 tax on the article itself ces are not taxes upon property and do not vi onthe taxation of property" B, Provenry TAXES i 4§ 25. Distinguished from excise taxes. “The proposition thatthe courts wil examine tax and as propery tao ei fr ln ar by nat wae dg By melee body the sate impinge wel ed oa i a Ips on rope mr ha ey bcs « rope fay, and court look through form to substance, and will prevent that fr : being de by indecton whch ld not be accompa dea Howe rer parent nome cc that he curs do ge sme lat 1 he Eh eure on coon k gos pot boone 2 propery tar because kt ronstoned i fc ose ve of the property sed nc meat Wil ee eee ini pridicget nae ahh Ls ee tee $24, Generally. ore vropety are waxes ssn onal property or on all Property os oc Ror hn mera terioy oma speci date Pon certain lass lore ence wih some ober reasonable melhod of 4PPor tis wale or son to pay ih is absolte and unnvldable and 04 onment th oar acon ofthe person asec A DoDen based upon any leno property owe by the taxparey on ® Gen Ga mesa Dy mount owned b hm daring the Yar 1 suse and 908 er ned ip advance, and called af appoigted times? nse pers ge enforced by sate of he propery eed oY iP its payment may Be ai sometines sated Ua 2 ex. pon ih come of of the person Soper effect atx upon the proper ise 8 Gf peoprty can be framed which Joes not include the gh of one te tuys no tx canbe imposed on he alt of oun comers, Cansei property" I follows tata taxon the aErus of which nt ako 4 go mae de only we of propery fr whi 6° omer he property ise Ts 08 he sae Ot sora i le ate on he re wel Howe Ei ye imported only or 3 gasoline aun the rule cat ty levied On he not pratima socepuble ih ert 9 Om He ny avalable Use 0 expec suc a ax i i reality, the ues of 6 ar fee ees ed, and ot the use ofthe gale Hl” And = ey den 24 US 817, Sivan cam 18 $26. General indicia of property taxes. _ 2 property tx, when the Ufo ncaa pen Cs pric dataaCO Uc apche ncbol cbt pg them and Mickel by smcnor cider where Win shamed oF at the owner’ dois ibough prileges tay be cluded io the vation, & & coutagred & propety tc The function of property ty ito rane revenue Suds tx does not impose any condition, nor does it plac det impas ny does it place any restriction upon the use 427. Specific application: Akoogh ate on auomobi | do ses on auomobies oF oer eis ate sally coi isge tse thy are ocho hat be propey tatene ot rte v Ane, 34 oa tg gh RG WSN CALLE ee “Annotation: 103 ALR 18, 103. ‘SD 802, 192 NW 760. re ecg mrs an pis eons ahve nee on ccrecatenicgencat ereseat: Ge Sr a ees creeg Sa SUFI sag van con 40909, 080 a Seng 7A 0,01 BLED. 125.604 8 ty, fy Se Von Com a ae Sea a 1,38 2d 908 Nos ALR fone soca Mines, 268 US 57,75 1-Es Sate LMP H 804 438 a 2 US Tn Prange. Shae ‘ ‘ Sure Ely ee eg TAR tet be peers ome SES HCN Ee ee cna eta ara” O° * Tg ggr ond 30 Us 710 07 Ld Propet eat eae tx by eling Annotation: 18 ALR 18, cea i seam comer pena aN sun 9,19 ee eee 3 ees USE ob ea 8 aS oan eeety aatses t Wry. 22 seis: War ello 8 Ste Reggae Dates & Ware 25 Fa sk: toner € 6° Co Cam, 1 "3, Chogay, ©, 2G. 8. Co.« Haroon, 238 ‘Tenn 12,25 SW 570,47 ALOT os BE RPBTS BES og 2 : . = ce arin 255 See hore eNe Mme me rmtas eae a e ae Bawa B ATE. eae ee ee Noon 90a i iaf Pt thoopen 6 HHL” NO # 0028 14 39 ed, cr rangersameoaies a2 Sareea fee harvests ooncone als TMP atta EES ereswenee eer Aen 08 A 1819 LULL = SEE eons ated ws rer 8 ey RE i Ra : sing Gteeer aS tan crit i 2 Arona Ho Webern Sage as, wow Yan Comp math Ai teo erg b vewce Lanter Cav Mental i Vin 207 Feb, Ata Gi, aad 2s Us 1p, Standard O1 Co, w Bro, 158 Ask 1 Wd tue sts Grae ft age aio, re mats, tN om Bae Maine GrandTrk RCo. 182 US217, Annotation: 108 AL UR 1,99 cs, ‘8 People v Nae, 1 Cal 292. cnr, hese of nd ft 001 Gans Homi tent Redfly Fir, 15 Or 180, 292 F518, 358STATE AND LOCAL TAXATION 71 AmJur 2d §27 both kinds of taxation Kt has been held that a flat cx combine features of to combine features of bo nse au pce of habitation a property impese”or oer excise ta” ise, and not a ee ema of property has been held co bean excise, and ey TeMe pot inardefor tne rvege of dng busines Tes property tx levied wpe te procecdings fr revenue Purposes, exes of fet imposed in prover Pvp have Deen held toe property rather, than rentonabe a iscellaneous exactions have becr hed 0 BE Property father than excise taxes. C. Excise Taxes s.r : Excises, in their original sense, were something cut off from the price paid fn thes origina! erpution to the support of government Th on a sale of Bods Sg any ta which doesn fall win the cassia, modern emes 20 oxpropety tx, and which embraces every form of burden urna int the county tsar, and become ae ine tye Rinde ce on FOE hig oh ome oe ‘gen th ito 9 Gane 9 Wash 177, BL Pose ‘Annotation: 108 ALK 8.9%; gin 5h 18186; BAR ici ig fn ts ra Ua sing fe setae See an otc cam a Se cea ee me te a fees Gaye ge Se Se Ba inn oo TDR alee ee eee TS set oie fet are SSG Pepe tea Sa Scere Pete ana Sey heer atin sae ahd harry cele ne Ssesns ate te ee BST een rent Koa x Sr tots ek Pingo’ We, 40 ND 08, 168 Aisi, Sank Bt 70, Aone Arundel Conmayy Ensh, 188 si Bad SE ao ALES, “Annotations 130 NLR 859,854, 71, Green Panama Cy Housing Aso Bi GSS BPG, Gece Sepang Dee ce aygtige te conta) ‘Spencer er SS Scere Sereno iat wetter Te bee ecm, 0 Un 60.68 Bianaairne oe Sa i em tc hPa el ce se Sit rae gates 2 eee te ae ti cise eb mp aes ‘eucar ‘Geran, Mtr Aer Soar yaar datos ine ca ig Seeten ee cre eet sation eet ua genes ae Ergin te EE ge Bt or tree yey cts sd ond ee te al Sa 360 1s, ONed ¥ Used roduc 8 Conn oe Bi ts a Pas Seer eso owns Ma wr Hawenarg Gece Su ices St and 8 So ik igre toms 260 US aS ae: 15 ALK 687 Raane Hosery Ine Kinge 2U4 Be sari 3° Cs 30 Noune Hasery, inc © 71 AmJur2d—_- STATE AND LOCAL TAXATION $29 ee ee eee “excise taxes” are referred to in the footnote.* ie 429, General indicia of excise taxes. ‘An excite and a propery tax, when the two approach each other, ordinarh may be distinguished bythe respective methods adopted of laying them and fring their amounts. Ifa tax it imposed direc by the legate without tssecsment, and its sutn is measured by the amount of business done oF the {tent to mbich the conferred privilege have been enjoyed or exereaed by the taepayer,Ivespective of the pature or value of the taxpayers suet, is regarded as at excise. Althdugh an excite or privilege tax like a property ig Cav Balser, 36 ES Bosiy bevy 30 3 SW 510,47 ALR 4 rok of Commerce eT. Co, v Sete, MO ‘Teen 00, 1D a 16, Lsho Gold Dee aio 638, 78 2a 55, Barwon» Shepard 290 US 88,81 LE sf Scr 80 re en 299 US 02261 Fd Mia, B78 G99 (an on he producion of od ‘Mette bythe stent of ie production sod {rgd ruby spine al who fave an erst ine predate Patan Brady 164 US LET, BEG Bi ive ob Sal manlacuted Sd ol or removed for cnsumpton and tie); Saas ce rel Cabal ‘Nidion Bigg. Com. Connely. 59 NMC S12, A r20 10070 ALE Oa ax fee 0 $2.50, eee een Sateer ores BB Gren Ki a) 7 84 Sey 78 ny Sone Tac Co. 220 US 107, 55 dst 3 Ci Roane ese nc. ¥ pon every ci action fled in sare ie Trent At Sh eM Sine & Sal Clann dus voy co wyraCam, Sete, 119 SE 207 (amma eee Ke of Bei wis 235, 808 NW ot pie ite ft Soolane te E. Trust Co. ¥ Spolane Fei nak ase hee milton the gross Income of cet cxperaon) Asin ons, So A sons engaged it Ping mse. the Buin of hang 2 Niel Se ee ac (foferion, P31 Ne 408, 57 3820 908," muck v State, 118 win 205, 89 NW 522 FS Foner 86. Cov Gram, 154 Tenn 42 BS Son AGRO 361§40 STATEAND LOCAL TAXATION 71 AmJur 2d must be imposed with respect to Troe mae exces wath respect eo ee tanaion where the preg 2 ea cats is ot neces and di tged on 2 paricular business an esd on 8 xb imposed on Bjuch butnens= Finally, the view i sometimes hen ari ari ee taney mie, singh hey ate, posed Pan tha oF Oe eae levied for dferent purpoce, fe ot ini) same pri oy ast refers occupation tx, imposed for Purboes oF ont Thy 4 caung dowle taxation when exacted 07 & SeveMe Pot gars who is also subject © a icense tax levied for Purposes XS fogulation under a liquor contro} act the same taxable subject the exaction of valid nt aatae person oF property not inva the se Pigentacd are carly separable 1, Dsterent elements of taxable value in corporate or aevcition sae ‘are. the corporate structure as the capital or capital stock the pte lames Os SOG oateldre, the corporat Fete he provera he coronation and Pom rd erogted t fre all separate andor em nt inva a double cation © Thus des at cones unweit has te ote? On the op Pe tock ad Ue indivi shares oF om (HE cor on, End emi to exit OF ack a 8 corpora 1s sn, 6 1d 114 «5 mane SRR a RSE 15h et ge uve Cov eli Cn rm 11 Oe es aN irae - maton 17 NK MO-SIC3TS et cy mo A soba gen ee ig BELI'ageSolat s EE gprs Srnon eh fetes, Be AP ET aN ahs 6 BF iy ie, ortantty Geert Beh Ma ey ede oo. ci gh LES Oo wh ONE Pee earearl and ae Be i anne oe S96 Not 10,79 Ped 08 votaon 1 AR 9,16 38 fa ‘twice taxed, be held inva 71 Am Jur 24 STATE AND LOCAL TAXATION 42 On the other hand, some courts take a view flatly contradictory to the foregoing, and hold that a tax on all the property of the corporation to the omporation anda Gat on the shares tothe individual shareholders are inal {3 Souble taxation™ Furthermore, there is no doubt that corporation fs a8 ‘uch entitled to feedom from double taxation in the unconstitutional sense 2B an individual taxpayer, and Khas been indicaled that taxation of the tangle property of corporation, in whic all its capial has been invested, pus tration of the capial isle. would be, so far a6 the corporation i Eoncermed invalid double taxation Similan, the vew has been taken that & forporate fanchise cannot be axed as propert twice in the same jurisdiction shen the constution forbics the double taxation of Property not ex more than one license oF peilege tax be imposed by the sine author forthe ESL exec» ache whe She oporaon engaged none be if business or is pursuing but a single calling.” ‘Even among those courts espousing the view that taxation of both the propery or capil of the corporation and the shares ‘nthe hands of the Rodiolders dacs not constiute invalid double taxation, the general principle that an intention to. impose duplicate tazaton is not to be presumed™ applicable with respect tothe taxation ofthe various elements of vale i the Shortest, an according ts wl a be conned a ee inglan incnton that both the capital or propery of the corporation and the individual shares shouldbe taxed unless suc intention i clesly and uneqai. ball exprened® Srnec a merrerg! gente of pence: ot crete ese a ee a ee ee aes fom the assets of the corporation ™ : V. PURPOSES A. Cevenat Requisrres; Pusuic Punrose 1 Is Gesenat $42. Generally. “The power to tx can be resorted to only fora constitutionally valid public purpore.* By'the same token, taxes may not be levied for purely private 40. tat Lnenore»Lnemore Fl Tt & Tt Roprs Henne, Coun 2 oe Hemmer Coan, 240 US 184 SL TSME Yee set OLEH ESET Cay Mt Paul Union Depot Co, 42 Minn 42, 43 NW Minn $98, 145 NW 108, " Bai Noy wlohe so 95 Spencer Merchant, 125 US S45 81 Ea {t,Sce 68 Am Jur 24, Sess wo Use Toss OtSie aig, bec the a = lub mae het dey acorn 1m or de ainer and consaton 2 {ee ollatoma County ¥ Ryan, 17 Oke 278 exe meee eeausion gf hem 2 Tense» Whioworh, 117 US 189,291 “Esa Barts Cree, 97 Fence 705,86 oa aretha Th Comber el R-Te Co. v Hophinn, Bangle 3 NUL 100 NE HIG, 8) ALL STO cease WP esntytae aoe tine 121 Hy 80,0 SWS: Souter A ate mar tebe craton an hue ond a selections goae Ree Texoma: ctl ee ae Oe he am, APN a ATS ams EEE Se ey oe a NT SET Cate Bat Go M o TESTS Gal Saas as Ak TSBB. cme 8-439, 370 gr, OY Meecha (Hex Cov App) 65 SW 205 Tenn 408, 314 $W2d 12. 72. $38, supra fer nem te Heo ate ne ig Co. 108 Me aie. 86" S06, Ollahona Weyerbacue Timber Cov Rect, 2 Wath ey vRyan, 107 Oba 78,282 P8340" 24, OY Fad TOM, 196 ALR BSD omSTATE. AND LOGAL TAXATION 171 Am Jur 2a gaz purponen™ for the building up of private fortunes?” oot Oe redress of pumas onges They cannot be Tevied for the impronon, of private Pe ee or the bench a, ahd DORON Ot Pe rt POPE or due aid nexdent to the public Deneit 1 & ‘well-settled See onion aw dat no general eax fan It SP for the Brings Sung money wich sco Be expended forthe PAD ‘ose Funds prpots of salting Ter the ise of sxation t romere a POPS Ta carotene Without such imitation, the power £2. be ' not of public fre as am authority to wreck or destoy she economy ote exe ean however, not eld void on the ground of want ‘of public “OF such interest is clear se that no grant of exclusive, separate, public Mabe made, except in consideration of public Mull be levied and collected for public ‘a statute Which constitutes urpors ony of te ane constutes a violation f the SN 9 a wolation of 5 2By. that which does not consti a vation oF the sit ae, an ort oasute a Velaton ofthe spi of the ote of requirement of public purpose. tn attempt to raise money by taxation for Whi i emer ncosattional, the uber ee ee he peat PuBpatconstaconal provision thereby oat. fe So the SPS op eaton expres tiated {0 Purposes Wh ‘public in their Bower of i hus been held that taxation for « preale Poteet mae d property fora use not public, i, violation of Oe conatitational king of Proper gualy considered as a limitation on the Power oy Srene gs pr ye mot public has provision Tn all other states, the levy of a tax for a PurPes Me eA the republican form of government been dedared to be inconsiste seem serpy te Contin” Te has even been eld hat the cous vail "h constitutional, provi csoluments or pevleger Seeiae anda provision that taxes servi iy are co abn at, general speaking 4543. Constitutional basis ‘While itis generally agreed that 6, Grog y Fear, 258 US 285, ESC, TB Fines Porta 28 OS rae Sy am 13 Ka 0, 22 $18 2S Goes Gt IE Tontons y PAS BPE edn See, 31 ONS He OL Ea ee SEE OOF (ORES 84, a he Hoos Bond 156 OS ad 9b 8 PR ek Sone sigh 48,9 FRE 720. Yoel ne Goer 80 Wyo 28 218 477 28 TE oss. 4, ens Begeh vB De vee spring ALN 0; People exe S6 H HEARING Senge TE sae x rl New Richmond Dain Seay an co+ Kei, 67 Obl St Wi oth 3 HW 55 2991 19 2 Biase 1 Ed 88, Pena y Sling 196 Kam 687, 17 PRE 1st ia 273, 181 a, Nol Hee, 91 i 484 ear sla, 196 Kan 67, 1,724 98 008A 88 Be tar Sy NSP nT Hest ot. ining, ating at ee enowtysorms. tose, Gof Sa egton 8 a i, Se ea, eeing Mabie ii . BRg ey HEE Stes EA Plas eau ne ft, aon Wey, RATNER SES Than v Gy, 69 US 24, (21 8 40 ESOS ies og Bes steele ea Jo 40 Me ae Sa TOA US EA eee ish baok: Wane omg. 18 UST Uy, 11a; Peon eciceSteeue ming hake eo Behan Pee ARS, NaC we hae» nba Boe sade BARS FARTS OS. mm 91 sw 71 Am/Jur24—- STATE AND LOGAL TAXATION 44 — eatuiel len a ‘what purports (o be a tax for a purpose not publi fl Sari ari Fe lee ter ha arte En i tt Reet ea a acca gre poet grec ated Ae "a yi pi apes icular case, wh \ich, of course, determine the natt of prpae Skee sa cv Ppt ne rroncoe tc has been saad that the term "pulsic purpose® iv merely a casibcs. Seni eaters cat snore eet te race On he tip tal nt i ie eh : BSE NLhaR ie a opt hie bh BG Se CO yess is os | Gi GS TAY SAREE toe om nt a Princ te Ce CS favor tarariea i haan» Poin, 11 Me 48,99 eral Pa ter Son 8 RSTAIR RUL REY EES ne op totes 1850, HBF Creen v Fravier, 258 US 28% mee ; Be fe 1808 286s 4 AGRI, 1 Pesca fount ey Ur rick mer emcrce 8 MMR AiR LG Rath Skokie ces 8" gy eee denned tie wea at Eextd'Gt'he'govenmcat or sane afSTATE AND LOCAL TAXATION 71 Amur 2d re init 2 9 coma at for n public purpose unles ths benoit om, ge portion thereok Mei and restric foclty® Moreover, i said that sy direct ‘public benefit, no. matter how slight, as distinguished roan shoes aa ee se ners inadenally aang fom pete enters Je or or eT ie public revenues may be_applicd but on te Sona or ereraining the imposition the public burdens’ Cs ae ee eed egy an joc fe rg er. ec pr in ee eopeenm er poe : sects Gi tt ca ap a pray nstd er, bec in the former eae the propety veri exercise of the Using Pore the one who is taxed for private use docs not compensated i Zafate in the benefit of the expenditure as he does when Money is devoted (0 public use, nevertheless it will be C-) ‘hat in its monelal applica much the same meaning in eminent ‘Romain that i has in exaton. wana fer ve to be spread equally ov Vt op ae te pe po oil uns HS eal SRE SET Bee coecemstuiy Sesamerg rors mst RP Solver Rowdee Sane a UNOS BB RE Tice ale Sak 1, Union eg Col Wile So Sesto, 8st oot she'ioied of taucaton © cee EN Sr ote Yc Yong ae ER ee tating a RTL wewnrarcats eta Sate wracmireeniarcneseg SMe Seah a oa Ge por vada eel eget Wee Sg tne ‘vw yen oie Tit we 96,95 Tr sai eer a ome hk aos Stee ce Oe EN pot 12 Tom 8.2 9H Ge SEAT TNR Se Ars BRT TS ae BCs en ped yen See D8 Am 2 cana be enpendad for pevate we doce nat es ee SSSR NESS sete mm ge iis er U e War ony ie bt 28,20 278.075, aoe, yaaa 34,3626 418 Mader nf aenenn CoC 4, Marsh vSciuat, 158 Maga M. 38 NESTE on, 88 an. 173, 109 71 Am/Jur24_—_-STATE AND LOCAL TAXATION $48 soch a public use as would sustain the validity ofa tx statute * Consequently, 22S pdbaly tre tha regulations may be enacted bythe lgiaure sae sie Sarclc afin polke poner Bora purpere fe which fimds rated by ian cul oc fava Wecpendds? Fi ramp sex tapos vpn og forthe purpose of faning a common fund for roping oF mit Suds losse as may be inficied by them through kiling or injuring sheep 8 8 ‘abd exercise of te police power and not within the reuitemest that taxes Hal be imposed ony for pai puposees $47, Promotion of general welfare. ‘The, public pusposce for which finde may be raise by taxation embrace ‘expenditures for the general welfare.” Whatever is necessary for the preserva Gon of the public health” and public safety is a public purpose for which taxes ‘muy be collected." Taxes levied to enable the' government to enforce a law oustrued to be in pursuance of the police power are constitutional.™ More ver, general taxes are not exacted merely for the support of such funcionar- tes of the government as are required to maintain order; the purpose of Tevying taxes may lie in the furtherance of the public good." The waxing power ay be exercited for the promotion of the general wellbeing of society and the happiness and prosperity of the people, subject to the limitation under the due process clause that the exercise of the power must not be so far beyond the necessity ofthe case as to be arbitrary.” $48, Indirect benefit to public. ‘Although itis sid that co render a tax void for want of public purpose, he abteny tal poe pu ire st be ee and papel" And whe iti be conceded that a purpose is public for the purpores of tation where tome Dent or convenengg wil aczue the ‘public fom its attainment there isalso authority that inorder to constitute & public purpose, the interest, fof and the benefit to the public must be direct and immediate, and nor merely {collateral remote, or consequent interest or benefit” Tt must be a benefit of ce which each citizen of the community afected may lay his own ftand co in his own night, and take unto his own use at ie own option, upon the same reasonable terms and conditions 28 any other citizen thereot. Hie may fot be made to depend for ion the spontaneous actions of others or to receive it in uncertin degree or manner or roundabout wa), oF hampered ‘rh dacriminating disunedons and condions = Further the promotion of the 10, » ata ni Gay Ca, 280. Ste exe. Gorge ¥ Aen, 42 SC 222, BPE Se Meee ae : oom eB re elie Sees & Set See 16 Am Jur 2d, Consrrrurzonas, Law SW 1142. ~ . 1 Aten Won: 11M 75,178 So BS scone Womack 120 274, nt sw Eau St 8 8 18. Brodhesd» Miwa, 19 Wis 62 F Tere LAGE Goa eaRLEaRS el v Louie, 16 Ky 885,76 SW sid, Sets ids Wane" Doug, OF os48 STATE AND LOCAL TAXATION 71 Am Jur 2d imerests of individuals, either in respect of property or business, although it invert suleicidenaly inthe advancement of the public welfare, i basicaly mma and nota public objet however certain and great the resulting good PLE General public, it does not, by reason of its comparative importance, tease t6 be incidental ™ 49. Incidental benefit to private enterprise oF individuals. ‘The fact that a statute authorizing an expenditure of public funds for a The ct at le may foster another enterprise which is not a publi purpose which M iiate the satwte™ If the purpose of an expenditure of oe oer egimate bccn public i wil not be defeated because dhe public money i a payment individuals» The tet is net as to who sree money, ut the character ofthe purpose fr which 1 Be eee aon by analogy to the text of public use applied in the expended.” Howeres, BY order thatthe tax may be considered as for a crnen dome re individuals wil bene privately from is proceds, not public Parte ic im general be benefited, but there must bea conning ny se le tothe public, inchding a reasonable degree of regula of sed use acer endent of the will of te private party who is the om ek ary of such exercise of the power of taxation. 4 50. Taxation of one group for benefit of another. open may not be taxed fora purpose in which the owners or ocupants renRerty ay Met he sii they cam derive no enc, and which is solely for I erences Ita tax levy 1s fora public purpose, however, ino the bench flay thatthe Benes ped and the persons to whom they objection 0 i ated to the persons taxed A tax denied to be expended A a aor does nt case to be one levied for that purpose rerey {or 2 publi Pare fee of imposing a burden upon one class of businest ects im such a way a8 to Denes anodher dass $51, Raising funds for administration by private agency ‘Some authorities take the view that taxation is not for a public purpose naahstanding that the proceeds of the levy are used for the benefit of the 18, Opinion offices, 15 Mass 298, 90 NE 28, Fra v Doak, 152 Tena 68 275 SW 39, Jia Ferellv Doak 152 Tenn 88, 275 SW 46 ALE 580. ay 22, Mekesn » Cound Bas, 206 Town 856, ass, 1154, 5 SHY NWssi, 62 AL 1006 0, Carmichael ¥ Sowhern Goal & Cate BERS LES, $75 Gees 15 SNS omer Coleg Const Cos Co owe, 158 NW OS Si, A, Magnane Co.» Ham, 202 U8 4, EIERS ES Ge ee be Beka app) 219 so 2a 718. it Serpe ty S785 28 . Tee fe tha some parts of a ty vil Be sera le ut i ate, Sh ie ids Tee vad Sete Ls he Par y Lincoln, 161 Neb TOR eh was, ‘Annotation: 14 ALR 1151, AEINER Bo, 24 yt» Broome Coun, 285 NY 402, SH NEL ea oie 25, Camis» Souther Coal Coke Ca ST GEST Les ists, FS Gees 108 Bue 82h <3 Sees ty, Gon Blo, 0 Se FS Sob tae a7, 42 So 3a'80, See ree deer aD, Mig 490, 47 $0.24 BREE SUSy' ets, 0 Mone fi, 254 18k So"KER ito Cecen'y Rie, B29 NC Hidde snes 37548, supe 376 Tam Jur2d_——_ STATE AND LOCAL. TAXATION $53 general publi, where they are to be appropriated to private agency for administration.® Other authorities take the position that the purpore it public Shore the proceeds of the tax are to be used forthe public benef, alough The veld through which they wil operate and be wed forthe public is reas syeney, mnere the later operntes eth the sanction and vnder the Fond of the axing body $58 tats ot ait of ols 13 rymentt mera oir aah ra ati et Re 22 Pozo eat ig, 88 2 Sidhe as tot ‘Rup Paladepia, we Maron ra 8 Solent de en gE BE OPnon on 175 Mane 08,57 998, 9S cre Sle} 2 eon» mend, 294 30 6, 84, ME BPM Be. Sane beh? “Annotation: 116 ALR 880, 92. ATALR 424, Wheeler v State, 190 NY 406, 83 4, ux Sear 76 Mom 429,27 82, Sag Sera 79 Mom 2287735234 Ott Sue, NBNY 18,19. 60. Compare Beard ef Econ» Badge, I58 eae tine Set ‘Eta of ankipl enjoin hs te ane Shanon eT ainda SOUT ala ie option y Sata ot ay be Satori fee Soja pea co ae ras Bt porn : eee (pin Coe So 5 a 6 27 a7‘STATE AND LOGAL TAXATION 71 Am Jur 24 §53 btgation to pay does not invalidate the, obligation 10, Srnral obigeson jusifing the exercise of the Neg decent anaes oH ours OF a A oP reste does NOt Peccation” A ally observed, the obligation of the xi However, the legislative Exatnce of uch oro apart cone fei to mpeons fr publi see is a moral obligation of equal importance ‘with that of the yma of pat Elaims* Gratitude ‘justify a tax, in the absence of Serer the equivalent of moral obligation® ar eaujocign to promote the public welfare. That Fee incidentally benched every state is no ced es of moral obligation on the part of a sate." Moreoycr, claim of ed asa general rule that a moral. or honorable nee neeat co. support a (ax,® other authorities insist that Newvices rendered to the Unite Foundation for ‘bligation is of abiation js of Ae tannot be sustaned on the existence alone of 4 Moret the tery of Aah auch obligation wil suppor tax onl where payment of See Sbligaiion is in the public interest $54. Esect of usage and custom. vn deciding whether ata is fora public Purpose, cena teas by the course and usage of the tsa ne es ave been customary reid: Although TERN hjects for whi snot the only cretion of righ aration the ie of hat wag oss punpove ich Fwy pertains to dhe suppor oF some authori sanctioned by ane an, accent Bo OA} Bei be held to belong to the public use Melbeta whether usage furnishes a prac Souter the purpose Of a proposed tax is « publi weit Derren he aw of tacaton which 976 ReGen AP wes wil be thwarted by adhering 10 EEpeaat of social and economic chany the courts are governed, vernment and the Guin Nou Bank v Cie, 173 US 226, Nelli public agen, fp, NG Se SOS eg Gy Be Eline Sher ems Pe cs cou Deporte i ‘Dahan. 238. BY RE OTG, Se Me BAUR LG Sa areata wt teeta isha 458 To Pid 373 fi wears h Sedaig ha ot te cred UY te 7R8 rend* ‘face © TRS Sa 5a, 58 A ier 108 Mase 08 "Tomo forthe beng of exempt free i deg oa ae Sra FAM PEt noone, 95 NYS 1,51 Ohio St ar, Veterans Vole BA, ¥ Bley, 189 Oat 0G, BE ALR 1 ofS Ura Ea NS Pete = eh ee fo Wa sii sate ee 12 AUR 1 ie eee vent Beat doy Nd. a2 Ne 241 Nsom, 108 Or 84 2 ve People» Wethester Coun, 8. Bank SA REBT ‘a. Veceas) Were BA Bile, 189 Cal 15, Sate, ATR 1 : aon cadons 3, ALR #7, 38, 1,18 ALR“ Longontautd prac of he el {80189 Ate 148, and 156 AL 1498. ane inte ty Toate “he sitar see veachenerCauny Ra Bok, Eee of ath sot cage Ps ne cere Cou, Sc nk, Sy of an ces ES, or amine gaat 18 wah Ayoed soar 10 Ws 8 a, ain 45, Sate ox re, Hare» Chen, Ab TST Hiss Ai oo, a0 ‘gos + Tope, 28 71 Am/Jur2d_-—_ STATE AND LOCAL TAXATION $56 established practices in taxation. Nor iis sid, should csi pra 7 itis sad, should usage be adopted a8 a shh uesnding tn he et ay be ced ei pence ewe to ferme lopment nf aon, ae ie mec aes iy eget an eect argent ghia taping = se cannot be established as public by estoppel. A state oF o alin dos xp tae foe dana ts bly to ley aes for a private use waving raised and appropriated mone oe ae fara ts sic Hing pproprated money for the same 155 Mic uae falafel po’ oi constitutional provision authorizing a municipality to levy taxes for cay eT pp e's oe lay ene Fei EE Se cpa Sy pi desig she ayer of his property without due process ‘of law in violation of 2. Concwusiveness ann Review oF Lucistarive Dereainarion $56. Generally. ‘ ‘A property owner it entitled to be heard on the propery owner 19 be heard on the question whether the parle af ipo on his proper pie ewes the eboney of due ce Hover ne ae hat PTireropate ete legitre he urnton whether the poross fr eee ee el a publ oft erg the tat perme _ ose Se rin ohm i iw . SPRL Ceeoa asa Pe mas cron tae ts Sota ar Sees t bates aes Te Ne Bee Be pera meyy alee ue sas eed ee! RSMAS teaver care ‘ALR 590. Bees Se revi nh 22° Be veae toposes gum 0 FP cnsanv New York, 168 NY 80, 61 NE ? sr se oe meg ge Oe ve STR Lats Yon le Coa Co,» Ras, 185 Boo Ne: en a New Bicheno © Bobivn, 114 Wi 268,88 NWT 396, 90 50F (ALR Ti : 58, Garden of Eden Dsinage is, v Bard esl © Brand, 111 Me 486, 90 A Tut Co 380 Mo Bos, 60 Wad Ge AL pote which wl suppor the ley 89. 72 ina a07 Am Jur 24 67 STATE AND LOCAL TAXATION suit taxed although its proceeds are to be expends init mtd aught Pr shes reser gravel Pit, a the ie wen muna tf Gena of sown public improvements Sima, guise 3 mits for eg tax for hnghway purposes that the highay oF is not necesaty ot ofthe teritoralsulsison ofthe state on which bridge be wih he Pecucton and. maintenance is smposed, provided such the uuden of i oon thereby But where the purpose of such a bridge is sublvision i benet ehienee ofthe residents of the ey, but to accommodate BO Er taco eying disuict and promote the business and comme the inhabitants of ae oy ineseasing the trade in stores therein, iL not such cabinterent oi usin the enerde of the power of eration By the inunigaliy.™ sal iy or vllage may be taxed for he construction and mains: oe uated mbolly outside Hs corporate Hits, but within the ance a wig ism parc Bot forthe legate and not the taxing dst ot vishal proper) is benefited bythe construction, repair sour der aay: Frovisions under wich fod canes collected by 3 import award by the munipaly 1 parent oly municipal ae Be cg ewmed to the moniipabiy™ have be upheld subdivivion and ore jor ane funds 40 returned small be expended on the where they Sopa uncial but have been held invalid where (hey secs a repay resng the fad chanced back Cc expendi erm bones of de municipality deem proper PART TWO ‘POWER TO TAX AND CONSTITUTIONAL LIMITATIONS THEREON Vi. IN GENERAL A. Nature avp TNcrDswrs 18 GPERAL led outside the district, 28 $68. Generally. Tn the absence of constitutional restriction sid oe cece, secre Hag» Hauge, mate, and not cond by cer Shs ahethw ss wecat nel pen te oe eee erm, ig cai, ser ek: Peel TAC Lbs nfl £01 BSetlctenn Hee, UEC IPEGHEE Meet hme eae? MED pt co Ma ag, 72 E10 Bam gel: schneider v Menasha, 118 Wis 298, gr. Byram v Marion County, 145 Ind 240, 4 Saws ad Angotat Cats, 1. and subject to the will of the 2 ALR 16, 153, 8 128 ALE gh BAS foo Us 905,42 Ea 10st 188 Bolt NEB, 100 14 fs Nariog ved Le, 1D 47, 89 1S ME AST A 388 [Annotations @ ALR 46, 74, » 128 A fearites 8, Duval Conuy ¥Joczonvie, 36 Fa 194 UArmotation: 2 NLR TAG, TH, «125 ert ‘0, County Com,» Cammisioncr of eno 4S. TTA Be. ‘Aggotnjon: MR 1S, ‘6, Htray Cons v Bloomington, 258, SS BREE Bt Mtn Cate. 2 ASAD NG MOSHE Elva. v tam, 201 Ma at sw is ‘Ampaion: 2 AR 16 781» 129 AR ‘Whether 2 eax to contract a highoay shall gino ec ec. SeuSee tiie reser the alocretion of the 128, county Com,» Commissioners of Can power of sation is regarded unmted™ plenagy snd tpreme™ the the legos ana Although the power may be exercised ra gem ae at peace See ee eet eemeet toa eat inn porter Zouny wok abject ose tan na cuts §69. Distinguished from police power. “The power of taxation and the police power are both distinc, powers/of's sate? Broadly speaking, the astincion between the Power of 24, Comat v Union Paring Ca, 216 Cal 375, eed Yo 5 Aba Latecsooe Goan, 198 Gu 390, 138 SE 38 TO ALE 4S RETRS', Bevel, 20} ic 5,40 Nw 24 SSYAER ath Re we 208 No. 10) NE Bi bseg Cage tnt co. tates, 106 ABASTASELSS st em ae. 2, Hata» Deo, 21 Mick 58, 46 sw Use Reiger mae Se: 1 Leh ahs SO ALR 8 : Dink ra sh, ae Gs Lan! 88, ole Counyv Becht, 127 Ry 252,105 a ny a 2 Re Hares, 88 Olde 107, 204 P81, 42 dizecty and ec gig ete Ao Ee Sith cena co eae ater Ge. fendered tothe wmpaye in the protein af SeSGRRSR MENS Petal eudift aa aoe ne nee a gas mo ane nena hte wh ieee ant fom ctomm Renee acne AS iges Swe wera Be ee i % Sid HD, 106 ALK Us Bi 7 ba horse Serer aR ER Spe Jeon com, 200 fest Sen 19 AL eee serena isnt lade width pl poet St the sare cven though part of the fund 30 oe hesem ce eae TEP Cots 2 lowe thr asi NW Shes Sev We, £32 Ala 57,163 Sot epndent Senol ity Pst 5 idaho nF toh Ok Al Sa Secy Jee, ont 4, 24 96, ALR aS St Jake Cy v Christensen Co 4 Ua ae ge SHER as at bre, 1O¢NC 152, ose ous eS ened to peocecten Westen v Wigae fr. 49 Obie St 622, 39 NEWT. wee 395569 STATE AND LOCAL TAXATION 71 Am Jur 2d taxation and the police power is thatthe taxing power is exercised for the tiumere of rasing seveaue and is subject to certain designated consiutional BirpstSne while the police power is exercised forthe promotion othe public wuline by means of the regulation of dangerous of potentially dangerous WEinssed, Secupalons, or actities and isnot subject to the consitional Fealedons applicable to the tang power’"Te may be sid hats the primary Purpore of nate oF ordinance exacting an imposition of some kind isto iereveney it represents an exer. the ening power wie if the ary purpose offmuch an enactment is the regulation of some particular Peupetign, Ealing, oacvty, i tan exereise of the police power, even if ihetdenaly produces revenue? | ‘An exacion whichis invalid 35 an exercise of the taxing power may not be uphelas an exerci of the police power where it cleat that the legislative Begy iopostag i eid not itend Kas such" but, on the other hand, an Cracon ‘whic would be malas an cheese ofthe tng power may be Ghtcld at regulatory measure where the primary purpose of te leilature seasoning ions te regulation of some caling or actly which i poten- tly savers unless, of course, the legate, im impesing ach an exaction, fats inn arbitrary and unreasonable manner. There is no feason why a single statute oF ordinance should not include the cexcreise of bouh the power of taxation and the plice power,” and where this Sere the only material inquiry with vexpect to ie validity i whether oF cyst prea mie re ens REWaoicdr OOF Ro nes etear tat oenarhtea eal: Latin ee a mae 208 P 1115; Robinson v Norfolt, 108 Va ‘particular activity. ‘State v Packer Corp. 77 ae aes Brae 6, sate v Mel, 112 O18, 29 P79; Ste 48 von y ena 197 6 4 NE 38; ardgger tom So 294 9 78819 Tad atin. 48 Or EN 80 P38 “Foe polce power i chily equate, and The litre cana autora the MEP maybe imped Genie? erly Eon oer ‘acc ge alice post of sane ieee se Tae aes the sate i he fez of he pubs beh a See eR net or sto whch fey. Lied Sate, 42 Neb 223, 60 NW Epes vey mayne goed at FB ext of hE gatas by which the power is ler’ 11, Lowell y Boston, 111 Mags 464; Donne Selig tom amen ate wie de Dader Wi eh NW ‘ted ta tour cn Soe hat he aos ot ain ad eure 1 ste ig he eal csi cae teat a cleo ising IA StS eo dg over and eure te at by ndids ood i a'bing ete ue th el eae opel Fejuccment: Lenton Jenks, 197 W368, 64 hh the dps may hawe been bp and oe ret, nowrfscandg hte one of Peete had mo knowledge tat the Oe The legtre cannot autorze the power Lemont Jers, 197 36,64 NE 38 sue Andes, V4 Fens Soh; 254 S968, wa Ia eid hat dicate en, Be oe hapsee emcee ee ae SRIOhs Rican ica —. Bea TRG, ha Ea Pa BE ARE eRe SZ At 8 6 Steinar acomdeate eee brad 196500 BALLIC 11 Am Jur 24 STATE AND LOGAL TAXATION gn not the legislature could legally enact it in the exercise of either of said powers §70, Distinguished from power of eminent domai Although the power of taxation and the power of eminent domain both criginated in pollical nceasty and rest substantially on the same foundation, there are material disnetions between them, and the to powers should not te confused with each oder as each i governed by ts own principles ‘Although i is clear that neither the power of taxation nor the power of ‘asinent domain can be excresed except for s public porpose,” some const tional provisions, parculsrly those requiring compensation for private prop- taken for puble ws, are applicable to the power of eminent domain, but So the poner of tton and consequently bares important unde Centsin circumstances to determine whether a paticuar legislative act repre feng a exerce ofthe power of tration or te poe of eminent dona is for example, an exercise of the taxing power, and not of the power of trninent domain, for the legislature to authorize the whole ot part of the cost Sta public improvement to be assessed upon the lands benelted aldiou ‘ther land i taken for public improvement, the setting of of benchis against damages isan incident othe exercise ofthe power of eminent domain.” $71. Power as inherent in sovereignty. ‘The power of taxation is inherent in sovereignty as an incident or awsibue™ thereot, being essenial to the existence of independent govern iment Thus, sovereign state has inhereot power to determine the subjects af tzation for general or particular public purposes, and may make appropri Ste changes inthe selecuons and clasifcaone of the properties made subject 14, Re Kalan, 22 Hawaii 96, ' 31, Daytona Beachy King, 192 Fa 278, 181 15, intel» Cini iy, 19 ua se, Sl HEALN 3 Ot v Eda, 190 16, Hows Lise Rnee Drnage Di 299 590 eee eas Ws Ge a Org, 18 US 1 28x nah a a WE Cae Gg. 19,08 1 ep na Saas eg Sel ae uf Seles a Grae, 18 US 1. B81 Ed Yeas Peonte ex re ott ¥ Bu 109 NY afk, His crt Sora tas els: EUG U2 Soo a ait oh Dae ¥ McLean Coun, 92 Seat hone Paral yitin's Moor Sot nw oti ing ttn a an RYE BEREE Om oe nkond 08 co 0 US 38, Bl Cay 8 Ua, sr BLED Wine pie ram co operty may Be taken through tax prox Wheding, 99 US 278,25 L Ed 41d, Sie zen eta eth ieee Wea An So Ss Coma aera See ‘Sas ‘udiad oi eiap a Ph fd ne Core ha ef Serica tate Ss Teal’ 54 Se Commer foboig i ip stay, Wc Dong Coun 7 Wa Eatwirek atures" red saa. 24, Kod » Hoth 100 US 491,25 iam Cac 27 Mis 20: Pope U8 Hoge Rideosd De or 93 8 sda Cann 27 Mi 209; Rople See a6 2 shu Mooe v alesander Coon, tatty cove HERTS hack Case Be semen ee EE oom come psi free Co Wonk: G2 NB 307STATE AND LOCAL TAXATION 71 Am Jur 24 gn onss‘and without being ex eae oe ae ywer of taxation 2 ee ee i il oh mur sag Se on of eae bach. . Fo an aspect and exasel® leulave’ Cons the legistative power.” su The sight wo tax exits apart fom, contr ne cy conned by the peoples resides he Bis SuSE comtensie with ato which itis a $78. Extent of legislative control. Subject 10 consiational restrictions and the provisions of any contacts oe AR 200. 1355, 265 NW 859. ean igte ed ace nu he 'ted in cago LLLGn. E ua Bl aer ty cis sont het ene arctan came TENS ak agra Ss ea 2 8 G18 Sac coach Hoan ¥ 388, 2SS895 Nae 70,113 ALA Won ede ae aes Philadelphia School Dist. $28 Pa 225, 195 A “Ais 475, 62 So 77, State cx rel, Lewis v Smith, ee ee Reeser ieiee Matas Sis alae —— 35, Beach v Bradatrct, 85 Conn ok se muccrage co yee Bete tates ewe St PECL CRORE RA ALB else ott PERC TENS TER me ove he Heese Hen tay nv 20 SE NESTE ‘Bae einer, 8 Mo 1, 4 9 E250, 8 Balas Gea Sh LNG ug fin ae Bide saetwton suach mG Cea Cate fret He mb arhaer td laaridl ak Mabe cereal oe ace eer 1a Sate ore Leviy Se Ree cavum HERES ae so sanince Be ah : rnc, 58 a magn Hi 0 A 33u Yoo Ain" ESS, itson Philadephia 386. won (968, 247 P 486, 47 ALR 372. 5 US 345, SL Ba oI 32 Speen Meet Gane (OE US 38, Re Keser 26 Mao 764, AS Tos. BS CBR Mees oto Gar Go. vGieeaeat + Morgan Coury, 184 Ms of twaton Belongs 0 da 71 AmJur2d STATE AND LOCAL TAXATION gm entered into by the legislature,® the power,® control," and discretion® vested in the legislature in respect of the subject of taxes and taxation are broad. plenary unlimited, and supreme,* and its acion with respect thereto, even Marbitary, discriminating, and unreasonable, is binding upon all persons and property subject to its jurisdiction. Consequently, all questions a8 to the mode, form, and extent of taxation, the subjects and apportionment there: fof? the necessary rules and regulations with respect thereto" manner, means, and agencies of collection," and all other incidents of the exerese of the {axing power® are forthe lawmaking body. 1 has been said that where the legislature has the full power of taxation, there is no constitutional objection to exacting a discouraging tax rate a8 the alternative to giving up a business" $74. Necessity of statutory authority. Since the power of taxation is a legislative function, i follows that taxes can be imposed, levied, assessed, and collected only under statutory authority NE 295; People x re Hatch» Reardon, 184 60H; Knowle & O. RC, v Haris 99 Ten MY S31 TPR Sosa torus 52, Ted Gon SSW is 415, BTS CBR 49, Flin v Stone ‘Tracy Co, 220 US 107, 55 L_ SR ten co. 18 aimn a, sft] BEBE Gn 0 US SIAM rage Pan Se SL aE ec Ta ean io Base re ESC es SS Bet Ge dn te Hey, 2 ha 7 sg, ei es cle fs Pade tt Sty ih Wile SEN ie Paar SR Wis Re weirs care i Bm abeetieee edn home aE MEN Race Tig wie, #9 NTE Al. eople ex rl Hach v Reardon 184 NY 50, Thomas v Gay, 169 US B64, 42 Ed 740, BL DPNE Spo ad 208 Us se at Lea SONG Bere ie 1, Thomas» Cay, 169 US 254 81 £6,740, fi, Hodwon Mawr Car Co,» Det, 82 18'S CHR! Gainer Cine OR BS Wo Ti ke Hiab ae td 19, Se Oege Gouny, 18 J akon Mave Car Ga» Dero, aoe HORST 2 0h Hepes Sec ath si APF Ts TegSPL Ea tel § Ci Sa eh 4k. Sone v Jobe, 86 Moat 114, 25 pH Thorne, IE Wi 87 NW 7 154 fo AER to's Late Cy © Crtemen 52, Thomas Gay, 169 US 264,42 L Ea 710, Ger 8S Ces, SC Loake Wiggs Fer Co. tf Wall (03) 428, 20°L" Ed 10k Beople ee re. Honey Reardon, 186 NY 4317 NE OF0, BU'bs IB ST Lea aise Sex ee Se ere tlhe Thor, 118g BL BT NW IBS , Tyan te sere, popes o ke , Srey Onge Cory. 76 Kun 64,02» Card, fs Us i861 Ba 19. NE G7 ata 200 US Ish "st L Ua 5, Alaa Tub Sang & By-Products Co. v 8,27 $i 8H, Sal Cake Gey Chnensen Sad 298 US 44, 65 LE 48 41'S C210. 88,95 P85, ‘54. Scottish Union & Nat. las. Co. y Bowland, . nada Oil Co, 204 US 87, 79.1. mare file Trost & Big. Co, 108 Me 418, 094 Bae tier eel Revue etic are Be igs kes cma a Te Se MENS EO NN EN eS Sa Sea BL eeeSTATE AND LOCAL TAXATION Th Am Jur 2a gm dn the manner provided by lw ae in i Grae of the sates power tc oa a he ees stort canard sn senso of ie fcr oer eet Yeh 2 aN invlic e foas fr ts valation and get Pow" tuation to some person, officer, or tribunal sionment (assignment of burden of taxation). eee itis, of assigning to each individual ortioning taxation, tha eae rome a APR fen identical with and inseparable from the general ested exclusively ment against che Tislatve judgment in determining viduals is blended in any work or ‘cost shall be cast entirely jetween them, 8 & 4§76. Judicial control of taxation. “The power to ax bas not been extended othe jican n.4 sorte Powe ae either the lay nor the equity courts wil eh ded to the judiciary. In the absence of yer levy a ax spac Co ety 90 tg ome bec, sb Sat serps © Digg 98 Va 149. stitution a8 orginally adopted, are not SCTE GIES Base 4a i ie Win Sn ag ee oy ebetecne ora ale es a se oxo ian x Dec, 0) Sole pene ee Fe GS. oe eh ag LRAT cdr MepeoereNe et atid vo we sure ot Meztdon + Jononon, 169 One 172, 113 P24 Z5cnoy offers and employees cenremen nd a EAT Ra SS He 105 ADR iy oe tintin se ae Sc Py wat wot tin Ss siweh Sea are oes — False Ie may apportion the burden, ratty eee ta x en goin 2g th Sci Sh pa eon Raa Shae Ea Pacey ae ne ” tr 7, Co Sig eel a op om a Relea mee sey tye con» Hy, 190 nd as 168, Carve Freight Lines, tne. » State Ta Lr —ss—e Pole ch os & a. cx cit Couny» Kinbl 102 US 621. % G4, chaoue, C. & A,B Co. Gbbes, ME ‘Beta Coane» Kine aN Becks GaN TEs io ws cas. ae 165, Thompson v Allen County, 115 US 580, ote Gh yee Ske MTG SESS owen 388 3 Ltt US 621, 26 Led 2s; 19 Wall (US) 107, 22 L Ed ee Seo tel nv Brooke, ANY 18," The Ney of et ne a Texan tn, bout iu inees® BLE Ea gy Meriwether» Cave, 102 US 472 28 SRE Nana" Seton being» pectar BA 17, 71 Am Jur 24 STATE AND LOCAL TAXATION $7 fon real estate or enforce payment of such a tax duly levied in favor of a editor of a (axing district, even though mandamus has failed to afford relief the remedy, if any, is by appeal to the legislature, and not to the courts” A federal equity court will nat, for example, undertake to dircet its marshal (@ lee a tao pay 2 judgment agaist a'municial corporation upon fale of the municipal officers to comply with a writ of mandamus ordering them {0 Tewy such 2 tax" unless such procedure is expressly authorized by statute” If che legislature omits any property from the list of taxables, the courts are not authorized to correct the omission and adjudge the omitted property to be {subject to taxation. 477. —Duty to pass on validity of legislative action; wisdom, policy, and As Tong as the legislaure, in imposing a tax, does not volte applicable constants or enlona?™ ihe eours hae no encern th he wrsdom oF policy of the exicton imposed the polite or other collateral Tpotves behind i or the amount to be raised such matters being exclae thvly for the lawmaking body.™ whose action wil not be reviewed by the Judidary™'A court may appropriately determine whether the property taxed Mas or was not within the taxing power, but if t was within such power, the fourt may-not determine whether the power has or has not been discreely exercised ff: You alas Cum, £86 U8 50,991.84 Le» Wigs Fey Go. 1 Wal (US) 48, 460, 8°8 ct 285 Thompson y Allen Coun, 201 e410 B's 280,281 ed 7808 Ca. ‘A lo wl not be condemned by the 7s Wasecown, 19 Wal (U3) 107,221, Sar may Ect Xi ew erp ates tion by the legistare i oto beg a {wale expetinentatin in oer fed. Com 6, tec County» Rogers, 7 Wall (U9) 175,19 enweath'Y Camas Gar &ECorp 96 Pa waaay Boe ; ‘hoy Saga don, 1ST ALR oe 69 ow Osea Sept 175. US 9D, 441,72 For» Sanda Oo, 294 US 87, 78 sever a Ee ie hee as 0, Boy Stone ine Co 220 US 07 55 4 Fiaon, So Us 0,701 Ea HO 94 Ce ease gL SG Ae rien nk et! Bodo ie Ge Jon ab Bectre 09st, re ae Conary ASPEN PTE ae ae os Go. 10 Gal 57h 14 Phd Th 88 ash 7b La Hage * OOS ‘Fo ur 46 tb weed S56, aT ALR 15 ‘When the power to tak exists, the extent Geta ay. 29 RIT, 40-4 1045 RinballY of the burden swat forthe cneson ot Seco Ua See ‘Schemas labs app ate 90 1, eration Haneser Co y Waconia foamy 3 mf cure of Scarrawl ra Nag ag pur os as cy Sans e eS LLNT STL S My Sree se SE Sisbunieeabiaie tess geese wars SS a aS Se oon Grantville City. 19 Utah 368, 57 F ‘ Sarde ie tee ote eae IE Pores Bak «Bing 4 he ao emer e Serta te be Se Teg ahs, Gets Rays BEL 98 SEN enc nea Sent 1 agen te Consiuion for seg he ag. Ney York ox cl Bank of Commerce ¥ pmeeya cs et le ce SRS Rig CEPT Posisc) Actuetor tay Ceti gee praesent i Ce tne pe paresis pan bipeel esi rena epi ee ac muen Heanatan Tiassa cine serge ence eae takoek triste TCG Sate he pow otra sper vo “171 Am Jur 28 ‘STATE AND LOCAL TAXATION 71 AmJor24 STATE AND LOCAL TAXATION $80 i g77 Where the legislature eapscend ts fnctions and violates ons ox more of plore te tales piaced upon the taxing power by the Cons the renmicvons or Mniatge® Bese and duty to amerpove, and declare, the om, the, Juda avid" Ths, althoogh of the two elements wpen eG ee on must rest, namely, public purpose and a pubic power of tao eccrmined by the legate without Jodi second i dy sulject to jul review, although to, may egaatue in the fre stance ™ which will admit of no other construction** A slate constctonal provision o the effect that che rot be surrendered or spend does not have any spbicalon cones ‘ris questions as to the validity of statute ‘frmunicpal Bonds or coupons in payment of municpal taxes" ee ST 1 exigency. : fevison, the hi i Be determined by th $79. Taxation without representation, Site etn hen a est sre el onc ag nan oe as ee eee te Sept Dose ie Soe olga feng send Oe ery ey Snel gone oe Seno ccc emir er ean sufficient to satisfy the principle that ther saint to ay the principle that there salle no exaon without 4:78, Surrender or rlinguishment of taxing power. vault ba been stated that the lewing of ties i sovereign preromte aailthgugh jas becrmot barter avray™ the view is generally taken thatthe which the sate, ae pace of 4 consiutional prohibition, be surren, Sereynglned a en reece ome pail Ss Jered or relinguthe theges™ An mention on the pat ofthe legate 10 persons, propery on Bh the: power of, taxation wil not, however, be pre surrendet of felpatuspressed in plan” clear and unambiguous language Wogerecae ae miae Se sje eee setae Sy cc ape ob Pack ES Geeta Pie RNA A seed ris Po eames eRe are ay Os ora Be LSE at iA “The courts have no concern with the unfair» NW BILL alas County, Seecrrah aai egeos eI eS 1 aS Pe Pika Cay thi '46h 1 So 888: LES sco Reka + Hl aac uy ea us 261.421 2100, RET RSE DTT Us cers wea. A ts cms Res Pa Ae cn OR 166529 £4 77005 2 Bo Sa i le Be, 3 hw AE WSSU 2 E17 6568 re Gof Thome v Gy, 160 US 264,421 Ed 0, ra soon aden tei: GT Spartan ame er ceappraamte cerca Fa gd ot hs Ta Si aad SSG GaN eA surmise 3 on re eae sa 80. Estoppel. Akoogh it has been broadly ready sted that there is no autho fs pin Sa ema be ep wart once a certain lands merely because it has made aera a wrongful claim to own such lands,” the it ‘holdings in othe Coes vp ci ind te equ ae hcdog ok s ds somewhat to ast doubt upon the ene secur) oF Ne Conlon At gerespnrdgpewslgra teen) Se $s tr Cua, faite pood fearon can assigned for FCN Every presumption is agsinst amy surrender ‘saute authorizing the construction off sist 19 {he support f'n Juvenile Courts Which fee ed eh poner im ke ef ll per au cy dub snd cist Saige ceo tng, el te atl of he came A of one pera and grants 4 BEN fanled in ano of the ate, nomnle & ©. Secind ponte SSeS lis nah ing rat Beate eee Hd inom BW Secon fide eda ames ot Ses in nen Beret onde es ete) a vata. & PR Co- von, 6 Stl wey tals SENET eo OD Bein oem po Tie Ue cash aO E's OG Oe fairs SPSS naam es es wn, Ga gel Gover ot rs tua 1 ack OM, 17 ed ES a taceea har iemchsiaee NEON ADU a i met rcgnncs ese far New York (dng. Go, Olahonea Can, [company should be sehen ie easack GE protding’ thu eae kept “ot ard ee ate a rand ceccy that te IAS Oui 347, 9°. 996, 82 ALR TEE SY hi be sljec to tmnon by Se Berean, Meer Emad 3 Bot Ra Ee Tr ihe recs QUIS opal & O'R, Co. ¥ Hari, 99 Tenm 6B acy bce ui oer ne emer, ee ae, oe rt Sng ste) eh aeh any, dao fran Se Mae eS shone s8i58 | BW tis ‘Birra of the bine done ike eh lel zaps ot at fea a, Sew Mes y Untied Site Tt Co. ; 7B, Laughlin v Pordand, 111 Me 486, 90 A 54 O5"s45. 48, Ea 1018, 18'S CTH es a ds a ota gg nd SIM ma me a He Oe Ee ac ie OS Bn nnn predee SeEet Ee a re a ibicia ewe. iaiigace™ =m oe ot ax is for tne pubic good and what arg 20 E Ba 79, 6 8 CG, Dining =i ‘ eee ale del, 7 So 386, Deport Bonk sand. 10 How (U3) $76 181 Baie, sities lt elses ae ei Puasa Marly eres ay ce tee he me ean cht Suce Taw Com. a8 Wa 115,01 Fag 127, a 303, 1S 348, SEAS RGR cel 0 vate 8 PR. Co Doe SARS 6, 248 WW er ara hac ane Sone 29 Coblev Zoo, 174 Neb 7, 12 RdSTATE ANDLOCALTAXATION 71 AmJur2d TamJur2d_—_ STATE AND LOCAL TAXATION sez 580 asi as beep eld data county which ter comracing 9 coney land least tag ecm eld dns contact although the conions imposed rgd 8 a chee ve be pee ater © Bye anpeerent upon he rr fom aang tat the vende Pon the POPE Ft condtons had ideo the lend and that consequently performance of the corona eau aval at avng been seed Ee ei ag sre ne tha we fan sl he ae fr ts emcee epee pa own fr 2 Yen ees ane by he fhe Sy hem forte Yar he ely th ale, and He ae et a the ates aid wl be regal 8 eed he pment of te bine permite from the restrictions and limitations of its own? and the federal” constitutions, vin the absence of any compact with oF eesion of jurisdicion tothe Federal Government a sate power of taxation is, where the subjects 10 Nisin apples are within the jrediction ofthe state" unlimited? plenary? | wcae thd sapremer the principal check upon i abuse resting inthe Fons ofthe obese sta pate, with whom the power of “The power of taxation of the various states is concurrent with the taxing power Of the United States? and the taxing power of a state and that ofthe Belted Sates may be exertecd atthe same te and upon the same subjects Of private property without inconsistency of repugnancy* subject 10. the {Guabicaton tat n sucha case the claim of the United Sates as the supreme Suthoriy must, where there is any confit, be preferred” ‘The power to tax {§81. Effect of nonuse; acquiescence by taxpayer. cans a government of its power to tat, no mater how Tong coinued tn aver 6 Posrciare of the power. Thus, the ‘aan never be construed into a for Sle that @ municipal corporation has fale led for a number of years t0 (3x fact tha Bumed by iin the possession of third persons, under a perpetial fease does. not constitute 3 in the lease rea ie tesoee to pay the public taxes levied on, the property as will Drdvent it from levying taxes against the property in the future! ‘While the power (© tx. is, when proper 96, Magen» Kemuchy, $09 US 83. 4 LEC 2 Madden » Rentchy, $00 US 83, 4 L Ed BG MISE SORTED Sak soviwerem —s80"'80'S Cx 46,195 ALR BS Gide» Team 217 Us treed Lea 68 20 SePtag tae y's Nobo, 126 Fn | 170 So 8, Low v Aun. 19 Wall (US) 29, 29 1d SiG FBG AtBS soa’ St ea'tt blac tom o177 Lape Coupe v Oregon? Wall (US) 1, Be Oe eto aD ESO Hh enn, 258 Se 86 Bite age Too w vat, iso SE 126,44 NWOT iy eee, 8 pee ase cana, saxea file is RUMBA 88 ote Pe watched with jeatous ce and mere ea im, win nay snus and hd Mig EMG TR BL ai htegally exercised, a8 by the attempted taxation of 0,608 Geos ep Sut fitizen when the power is legally Z Rt Go,» Tens, 217 US 143 oa aways ben rcagiaed by the fader ction nll gue Se bai at ach SRSA USS oe secveatas ey ght Ce ee Shen ast 08 si, 4 Lba 5,48 Got ‘Conrontn POLITICAL SUBDIVTSIONS - 99 gary Raman D1 US, 36 MIV RTE US HE BAT 485 CB 1. Gonena Ube he, OS CGS: Whectng, 2 C5. Groen» Fre, 253 US 284 6 L Ed 878 TEE ata Clomoneeah: Her Ry AS 08, Somes OL Oa? Lose Bb. tad Sw 45; Bellows Falls Power Cony 227)05 11 eA Tee eS op aa 6, 4 Ec john, ft Fat, 10 S030 § 82. State taxing power. 038 ae a Po export, imports and tonnage, and such tings 3 BE Mrattice i beter Ree aati ite ide he nce of sp ee bere tags might be Impaled Morea noera. sumer Rar held by the Une St ot he power of ration ex hg neh BRB ER Me steim STS IR, Therm be mE ee ! Hs propery were tcl te ay by any soveregn nation” AP Baha Web. turer ecta eae : qhratisresbertame anata, ene” on arcane pa Angueionable, Savings L Sac. 'y Mune ee Tos Wgeion ae esate rales Be we ee Terese of te seidence gf the ner, 26 Green» Fra su, cumy wi deiner in gry 5. Langwony Dua 1 To eed to crt Se ar aereomcion per 85 People ex eek Any. Gen Nagle, 1 Cal PRUPMRNLGDNI ie sttieaie wnoc an 58, 258 US 288, 64 Led 78, | gna a ce ican cu ge sete ip ony pe crng tat be ASME Ons Goce Pe Io Ponce of anton ence i'goowrl ie 40.9 Gr 450, Nahm» Lowisiana, 8 How (U8) regu Ging we pened eee he soe te? Eamets ea 3 Fed pecker citrvewca ofan Lior fig Naat Mee fees Sa a. eS 1 Bee cine SATE nar 8 us as 0 Lea SEE ect tale ae Nae SF, Sih eset Oe eer Era acing ithe ors deme Permacgaicaatamtn usin, Stat eva ah bet EBs ite tele ora meer es EON WUT, sa remain oun OL fe tenia yar MOUS 0, 98 Led Ee SP oP romage por aig ABER 6, TE Ge ee carne mem to ure re Bee Ose aeaceel Le 6 anal arene Ot Oy ist a, Nove J. W- ery Co, 108 Vath GL Stoney eo ure Oh Ree in hn PaO RE AUST UR ETEAITS C. Coway 250 U8 40, 4 Be sohie Bala att aici Uw'500 72 0. Union P. RCo. v Peso, 18 Wall U5) 5 2 ae Be tes. ategee 18 wal us) 404 405