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United States v. Two hundred barrels of Webster v, People (98 Ill. 343), 99.

Whiskey (95 U. S. 571), Weimer v. Porter (42 Mich. 569), 81.
126.

Weitzel v. Rabe (103 U. S. 340), 119.
. Two hundred bushels Welch v. Cook (97 S. 641), 16.

Corn (9 Ben. 186), 125. Wells v. Board, &c. (56 Cal. 194), 67. v. Van Auken (96 U. 8. 366), v. Vt. Ry. Co. (14 Blatchf. 426), 28. 121.

West Bend District Township v. Brown (47 v. Vinson (27 Int. R. R. 163), Iowa, 25), 60. 120.

Western Railway v. Shawano Co. Comrs. v. York Street & Co. (17

(44 Wisc. 242), 15. Blatchf. 138), 114.

& Atlantic Ry. v. State (64 Ga. University v. People (99 U. S. 309), 9.

428), 22. Trust Co. v. Webber (96 Ill.

Union Ry. Co. v. United States, 346), 69.

(101 V. S. 543), 116. Updike v. Wright (81 III. 49), 1.

Westhampton v. Searle (127 Mass. 502), 47,

63.

Westmore Lumber Co. v. Orne (48 Vt. 90), Van De Griff v. Haynie (28 Ark, 270), 58. 21. Van Riper v. North Plainfield (43 N. J. L. Weston v. People (84 Ill. 284), 73. 349), 8.

Wetmore v. Multomah County (6 Oregon, Vassalboro' v. Smart (70 Me. 303), 61.

463), 6. Vaughan v. Stone (56 lowa, 213). 78. Wheeler v. Addison (54 Md. 41), 70.

v. Swayzie (56 Miss. 704), 78. Wheeling v. Hawley (18 West Va. 472), 42. Venice v. Murdock (92 U. S. 494), 102.

and Parkersburg Tran. Co. v. Vermillion Parish Police Jury v. Brookshier

Wheeling (99 U. S. 273), 3. (31 La. And, 736), 64.

Whitaker v. Beach (12 Kans 592), 76. Vernon v. Nelson (33 Ark. 748), 76. Whitman v. Sayers (9 West Va. 671), 52. Vicksburg v. Butler (56 Miss. 72), 68. Whitmore v. Learned (70 Me. 276), 79. Victor v, Arthur (104 8. 498), 111 Whitney v. Stevens (7 11I. 585), 89. Village of Nunda v. Chrystal Lake (79 Ill. Wiggin v. Colebrook (57 N. H. 107), 45. 311), 105.

Wiggins Ferry Co. v. East St. Louis (102 Virden v. Bowers (55 Miss. 1), 86.

Ill. 560), 12.
Virginia v. Hall (96 III. 278), 10, 107. Weightman v. Clark (103 U. S. 256), 2.
Vogel v. Vogler (78 Ind. 353), 42.

Wilder v. Cockshutt (25 Ark. 604), 83.
Wiley v. Flowonoy (30 Ark. 609), 58.

Wilkinson v. Bennett (56 Ga. 290), 64. Waco Bank v. Rogers (61 Tex. 606), 17. Willard v. Comrs, of Redwood (22 Minn. Wade v. County Comrs. of Craven (74 N. C.

61), 72. 81), 58.

Williams v. McLanahan (67 Mo. 499), 84. v. Manchester (56 N. H. 508), 23.

v. Reescall (26 Int. R. R. 227), 22. Waggener v. McLaughlin (33 Ark. 195), 91.

v. Russell (36 N. J. Eq. 612), 92. Wagoner v. Loonis (37 Ohio, 139), 97.

v. Town of Roberts (88 III. 1), 103. Waite v. Dowley (94 U, S. 527), 17.

v. Wayne Co. Suprs. (78 N. Y. v. Princeton (66 Me. 225), 58.

561), 4. Walker v. Sargeant (47 lowa, 448), 94.

v. Weaver (75 N. Y. 30), 17. v. State (12 S. C. 200), 10.

Williamson v. New Jersey Ry. Co. (28 N. Wall v. Wall (124 Mags. 65), 76.

J. Eq. 279), 39.
Wallace v. Sexton (44 lowa, 257), 88. Willing's Estate (11 Phila. 119), 34.
Walnut v. Wade (103 U. S. 683), 102. Willis v. Austin (63 Cal. 152), 8, 84.
Walton v. Westwood (73 Ill. 125), 3. Wills v, Russell (100 U. S. 621), 112.
Wangler v. Black Hawk County (56 Iowa, Wilson v. Crafts (56 Iowa, 450), 87.
384), 50.

v. Gaines (103 U. S. 417), 29. Ward v. Montgomery (67 Ind. 276), 73.

v. Hamilton Co. Comrs. (68 Ind. v. Stahl (81 N. Y. 406), 64.

507), 105. Waring v. Savannah (60 Ga. 93), 7.

v. McKenna (52 Ill. 143), 78. Waterbury Savings Bank v. Lawler (46 v. McNamee et al. (23 A. L. J. 168), Conn. 243), 69.

12. Waterhouse v. The Bd. of Cleaveland School v. Salamanca (93 U. S. 499), 102. (8 Heisk. [Tenn.) 857), 7.

v. State (1 Lea [Tenn.), 316), 68. Waterson v. Devoe (18 Kans. 223), 77.

v. Weber (96 III. 454), 41.
Watkins v. Inge (24 Kans. 162), 76. Wiltze v. State (8 Heisk. [Tenn.] 844), 33.
Watson v. Davidson (87 Penn. St. 270), 47 Winter v. Atkinson (28 Là. Ann. 650), 91.
Watt v. United States (16 Blatchf. 29), 110. Wintz v. Girardey (31 La. Anp. 381), 32.
Webb v. Mitler (8 Heisk. [Tenn. 1 448), 75. Wisconsin Central Ry. v. Taylor County (52
Webber v. State (102 U. S. 344), 12.

Wisc. 37), 19.
G

Wistar v. Philadelphia (89 Penn. St. 505), / Wright v. Blakeslee (10 U. S. 194), 121. 107.

v. Boston (126 Mass. 161), 50. Wood v. Bangs (1 Dak. Ter. 179), 105.

v. Merrimack (52 Wisc. 466), 67. v. Helmer (10 Neb. 65), 97.

v. South Western R. R. Co. (60 Ga, Woodall v. Oden (62 Ala. 125), 65.

783), 96. Woodland Bank v. Webber (52 Cal. 170), 68. v. Walker (30 Ark, 44), 91. Woodward v. Sloan (27 Ohio St. 692) 72, v. Wigton (84 Penn. St. 163), 63. 85.

Wyatt v. Sampson (8 West Va. 394), 93. Woolner v. United States (13 Ct. of Claims,

355), 123. Workingmen's Bank v. Lannes (30 La. Ann. Yelverton v. Steele (36 Mich. 62), 43, 100. pt. II, 871), 51.

York v. James (43 N. J. L. 332), 72. Worth v. Ashe County Comrs. (82 N. C. Young v. Joslin (13 Rhode Island (26 A. L. 420), 3.

J. 398]), 48.

LAW OF TAXATION.

THE LAW OF TAXATION.

CHAPTER I.

NATURE OF THE POWER OF TAXATION.

$ 1. Scope of the Treatise.— I purpose to discuss in the following pages the principles of taxation, as imposed by the State, or any of its political subdivisions, and by the United States. The nature of the power of taxation, the limitations imposed upon the exercise of the power by express provisions of the constitutions of the States. and of the United States, limitations arising from the nature of the subject and the structure of the government, the machinery of taxation or the mode in which taxes are imposed and collected, and the remedies for illegal and erroneous taxation, will be considered in reference to the State and its subdivisions, and the United States.

$ 2. Foundation of Taxing Power.—“Government implies functionaries and expenditures. How shall these be maintained ? Evidently by the contributions of all, for all are interested. Government may, therefore, rightfully claim a share of all that labor and capital have created. The aggregate of all sums collected is called Revenue; the system by which it is collected is called Taxation.” 1 The basis of all taxation is political necessity; without taxes there can be no revenue; without revenue there can be no regular government. In theory, the tax-payer receives a compensation for the taxes paid in protection the government affords; but the foundation of the taxing power is political necessity. Taxes are sacrifices made for the public good.

$ 3. Different kinds of Taxes.--The most obvious division of taxes is direct and indirect. “A direct tax is demanded of the

person who it is intended shall pay it. Indirect taxes are demanded

I Walker's Science of Wealth, 333.

? Mill's Political Economy, 370-372; Walker's Science of Wealth, 334 ; Hanson v. Vernon, 27 Iowa, 47, 48; McCulloch v. Maryland, 4 Wheat. (Curtis' Cond. U. S.) 428; Providence Bank v. Billings, 4 Pet. (Curtis' Cond. U. S.) 175. Catron, J., in State Bank of Ohio v. Knoop, 16 How. (Curtis' Cond. U. S.) 210, 211, quoting A. Hamilton, in No. 30 of Federalist.

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