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ASSESSMENT-continued.

assessors, when liable for errors, 246.

failure to comply with mandatory provision of tax laws,

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of cigars, 652.

ASSESSOR of internal revenue, power of as to books, &c., 599.
ATTORNEY GENERAL, when may file bill to restrain levy of a tax or
misappropriation by city or county, 446.

doctrine in ring suits in N. Y. 447.

in other States, 449.

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See ADDENDA, 710.

tax on deposits, capital and circulation, 654.
See ADDENDA, 709.

exemption of savings banks, 654.

BOARDS of equalization, 235.

BONA FIDE purchaser of merchandise forfeited, 580.

rights of, where U. S. has right of election to pursue merchandise,

or seek value of goods, 580, 582.

rights under § 2864, 583.

purchaser of forfeited spirits, 675.
of tobacco, 689.

See ADDENDA, 710.

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BONDED warehouses, 541.

See WAREHOUSES.

BOOKS and papers, power of assessors as to, 599.
power of supervisor, 600, 606.

See SUPERVISOR.

of distillery kept by storekeeper, 630.

of distillery kept by distiller, 631.

of brewers, 638.

of tobacco manufacturer and dealer in leaf tobacco, 643.

of cigar manufacturer, 650.

BOUNTY ACTS, valid, power delegated to counties and cities, 13.
not apply to persons after they are drafted, 14.

when invalid, 15.

BREWER, forfeiture for evading tax and false entry, 680.
BREWERS, conditions of conducting business, 637.

books and returns, 638.

stamps and branding, 638.

deficiency assessment, 639.

removal without stamps, 640.

retail at brewery, 640.

BRIDGES, where erection interferes with power to regulate commerce
vested in Congress, 95.

CERTIFICATE of indebtedness to the United States not taxed by States, 122.
of sale, to purchaser of land, his title under it, 320.
CERTIORARI, when used to correct errors in assessment, 436–441.
CHATTELS, taxed at situs, 40.

CIGARS, manufacture of, 649.

statement of manufacturer, 649.

bond, 649.

special tax, 650.

sign, certificate and inventory, 650.

daily entries and monthly abstracts, 650.

collector's record of factories, leaf dealers, &c., 651.

packages, labels and stamps, 651.

exportation of imported, 652.

deficiency assessment, 652.

removal and sale, when forfeited, 683.

CISTERNS, receiving, of distillery, 625.

drawing off spirits from, 626.

COIN, foreign, how value reduced to Federal money, 535.
COLLATERAL INHERITANCE TAX at place of probate, 49.
on property, taken by devise or descent, 155.

vested, at death of owner, 156.

COLLATERAL INHERITANCE TAX— continued.
not divested by repeal of law, 156.

subsequently imposed where property has situs, 157.

as to choses in action imposed in that State where suit must be
brought to collect, 158.

imposed in form of probate tax, 159.
COLLECTION OF THE TAX, by action at law, 252.
See ADDENDA, 704.

by distress, tax list, force of execution, 255.

officer may seize any goods and chattels of tax-payer, 257.
officer de facto may make seizure, 259.

when he becomes trespasser ab initio, 260.

precept or tax list correct on face, protects officer, 261.
errors on face of precept or list, officer liable, 263.
collector not to make defense for tax-payers, 264.
receiving tax must pay over to State, 264.
illegal tax recovered of collector by tax-payer, 265.

no recovery if paid voluntarily, distinction between voluntary and
under compulsion, 267.

lien for taxes on personal estate, 269.
lien for taxes on real estate, 271.

See ADDENDA, 704.

when it accrues, day usually fixed by statute, 271.

if no day fixed, begins on day of assessment, 272.

lien not divested by sale of land under decree of court, 274.
trustees in trust deed, cannot pay taxes out of fund, 274.
collector paying tax not subrogated to lien of State, 275.
lien as between lessor and lessee, 276.

COLLECTOR OF CUSTOMS, duties of, 515, 523, 538, 565.
See DUTIES, DUTIABLE VALUE, and CUSTOMS.

COLLECTOR OF INTERNAL REVENUE, 597.

collects tax by distraint, 607.

certificate to purchaser of personal estate, 608.

duties as to sale of land, 609, 614.

duties as to distilled spirits, 619, 629.

See DISTILLED SPIRITS.

duties as to brewers, 637, 640.

See BREWERS.

duties as to manufacturers of tobacco, 642, 647.
See MANUFACTURER OF TOBACCO.

duties as to cigar manufacturers, 649, 652.
See MANUFACTURER OF CIGARS.

liable for illegal tax, 663.

protected by his precept, 665.

to make daily deposit of collections, 668.

COLLEGES, exemption of, 133.

extends only to property in actual use, 134.

CONSIGNED goods not taxable to consignee, 55.
CONSTITUTIONAL limitation of the State as to taxation, 61.
equal and uniform" meaning of, 61.

66

violations of the rules, 63.

See ADDENDA, 703.

exemptions of certain property do not violate rule, 65.

mere omission from roll does not violate, 66.

rule generally does not apply to privileges or licenses, 67.
exceptions and application of, to privileges, 68.

rule as to privileges in Arkansas, 20.

road tax when not uniform in Illinois and Arkansas, 71.

"equal, uniform and ad valorem,” 72.

local tax, only delegated to corporate authorities in Illinois, 74.
local tax, limitations in Arkansas and Michigan, 77.

local tax, limitations in Virginia, 79.

as to taxation of corporations in Iowa, 78.

as to internal improvements by counties or cities in Ohio, 80.
Illinois, making property of citizens of municipal corporations
liable for their debts, 82.

requiring tax law to state object of tax, 83.

California, property to be assessed by assessors elected in dis-
trict, 83.

other limitations in Nevada, Tennessee, Maine, Louisiana and II-
linois, 84.

CONSTITUTION of the United States, limitations on taxing power of the

States, 86.

imported merchandise, not taxable by State when in original pack-

ages, 86.

rule only applies to original importer, 88.

not to merchandise from States, 88.

tonnage duty not imposed by States, 89.

rule does not exclude taxation of vessels as property, 90.

nor pilot fees and half pilot fees, 91.

See ADDENDA, 701.

regulation of commerce-States not impose a tax to interfere with
commerce, 93.

applies to commerce between States as well as with foreign
nations, 94.

applies to carriage of passengers as well as freight, 95.

bridges, when erection of conflicts with power of Congress to regu.
late commerce, 95.

police power as to health, when tax for conflicts with, 96.

CONSTITUTION-continued.

police power as to steamboats and pilots, when tax for conflicts
with, 98.

transit of passengers from State to State, when tax on conflicts
with, 99.

transit of freight, 100.

distinction between tax on freight because of carriage, and

tax on fruits of transportation, 103.

conclusion, as to limits on taxing power of States, by power of
Congress to regulate commerce, 104.

States not to discriminate against citizens of other States, 106.
See ADDENDA, 701.

rule not apply to corporations, 107.

impairing obligation of contract, State tax not to impair, 108.
alienation of the taxing power of a State by charter of incor-
poration, 109.

doctrine in Supreme Court U. S. not established on prin-
ciple; views of dissenting judges, 109.

Taney's view-only alienated by power vested in legislature
by Constitution, 110.

dissenting views of State courts, 112.

See ADDENDA, 701, 702.

limitation of doctrine that exemption from taxation is a con-
tract-it must be express, 113.

must be for consideration, 115.

review of cases in Supreme Court U. S. supposed to be
contra, 116.

cases in State courts, holding consideration essential to such
exemption, 118.

See ADDENDA, 702.

instrumentalities of Gov. U. S. not taxed, 120.

banks of U. S., 120.

bonds of U. S., 121.

certificates of indebtedness of U. S. and greenbacks, 122.
corporations may be taxed on franchise, although funds in-
vested in U. S. bouds, 123.

national banks not taxed on franchise or capital, 124.

real estate of, taxed, and shares, 125.

but shares must be at same rate as other moneyed capital in

State, 125, 126.

shares taxed in State where bank located, 128.

forts, arsenals, dockyards, &c. of U. S. not taxable, 128.
public domain of U. S. not taxable, 130.

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