PROCEEDINGS (subsequent to sale)-continued.
surplus bond, duty of purchaser as to, 313.

redemption notice served on person in possession, 314.
what constitutes possession, 316.

confirmation of sale by court, 317.

record of tax sale, when amended, 319.

certificate of sale given to purchaser, 320.
deed, form of, 323.

when to be executed, 326.

who to execute deed, 327.

PROTEST, 568.

a mercantile paper, 568.

must show definitely cause of complaint, 568.
examples of valid protests, 569, 570.

examples of invalid protests, 569.

necessary for twenty per cent. penalty and fees, 570.
when made, 571.

prospective, 572.

PUBLIC DOMAIN of United States not taxable, 130.

PUBLIC PROPERTY not liable to levy of execution for the debt of a city

or county, 451.

revenues of city or county not liable to garnishment, 451.

not subject to taxation by United States, 505.

PUBLIC PURPOSE essential to valid tax, 10.

examples of railroad subscriptions, 10.

examples of schools, 13.

bounty acts, 15.

cases when purpose private, acts void, 17.

classification of cases of public and private purpose, 19.
See ADDENDA, 701.

PUBLIC SECURITIES taxable at situs, 52.

PURCHASERS at tax sale, combinations of, avoid sale, 351.
tenant for life or mortgagor may not buy, 353.

mortgagee in possession taking profits may not buy, 354.

RAILROADS, subscriptions by counties and cities valid, 10, 11.
cases holding them invalid, 11.
difference between the cases, 12.

exempt as public property, 136.

exemption only extends to necessary property, 137.

exemption not to property held ultra vires, 140.

how taxed in Massachusetts, New York, Virginia, and Iowa, 181.
how taxed in Missouri and Illinois, 191.

rolling stock, how taxed, 186, 191.

RAILROADS-continued.

consolidated, when exemption of one extends to, 142.
See ADDENDA, 702.

RECORD of tax sale, when amended, 319.

RECTIFIER, 635.

REDEMPTION, notice, on whom served, 314.

from sale, 357.

time fixed by statute, 358.

permissive redemption after that period, 359.

misconduct of officer extends time of redemption, 360.

owner should demand all taxes when he redeems, 361.

infants and others under disability, time to redeem after removal
of disability, 362.

REGULATION of commerce, States not to tax so as to interfere with
power of Congress, 93–103.

See CONSTITUTION OF UNITED STATES.

RELIGIOUS ASSOCIATIONS, exemption of, 135.
REMEDIES for illegal tax, at law, 368.

for erroneous tax, 235, 241.

for erroneous tax, county or city, 436.

for illegal tax, county or city, 439.

city or county liable in assumpsit, 440.

in equity to restrain levy or collection of tax, 444.
REPORT OF APPRAISERS, 531, 534.

See APPRAISERS.

RETURN of officer making tax sale, 309.

when recorded and what contains, 311.

record in internal revenue of land sale, 613.

ROLL, or tax list, record of assessment of tax, 201.
by whom made, assessors, 198.

authentication of, 231.

delivery to proper, 233.

errors in, what tribunal corrects, 239.

defects in, how cured, 251.

See ASSESSMENT.

force of an execution, 255.

lien created on personal estate, by, 269.
accidental omissions from, 379.

SALE OF LAND, for non-payment of taxes,

the officer, his authority a naked power, 294.

whole period prescribed must elapse before sale, 297.
time of sale, 298.

can deputy sell, 299.

place of sale, 300.

SALE OF LAND-continued.

terms, 300.

if part of taxes is legal, and part illegal, whole void, 301.
equity gives relief on condition that legal part is paid, 301.
description of land at time of sale, 302.

quantity of land sold, 304.

location, when less than whole sold, 306.

locations, valid in Pennsylvania and California, 307.
locations invalid, 308.

for taxes, by city or county, 435.

SCHEDULE of duties on imported merchandise, 549.
SCHOOLS, exemption not extend to private, 133.
SEIZURE of merchandise under customs laws, 590.
who may seize, 590.

property under $500, how sold, 591.
liability of officers making seizure, 591.
defense, how made, 592.

of books and papers, 592.

under internal revenue laws, who makes, 691.
perishable property released on bond, 692.
title of purchaser under decree, 693.
liability of person making seizure, 693.
SHARES in national banks, how taxed, 125, 128.
See NATIONAL BANKS.

in corporations and capital, both taxed, 170.
in corporations, how taxed in Mass., 181.
in corporations, where taxed, 188.

tax on, collected from corporation, 189.
SITUS of property limits the taxing power, 40.

chattels taxed where situated, 40.

debts usually follow the person of the owner, 41.

what is domicile of owner, 43.

rule as to debts modified when money is reinvested at place

where evidence of debt is, 44.

stocks of corporations follow the owner, 46.

exception as to national banks, 49.

collateral inheritance at place of probate, 51.

public securities and negotiable instruments where situated, 51.
steamers and vessels, where registered, 52.

See ADDENDA, 703.

goods in hands of consignee not taxable where situated, nor while

in transitu, 55.

conclusions as to taxable situs of personal estate, 59.

dividends of corporation, Addenda, 703.

of property taxed by municipal corporations, 380.

SMUGGLING, intent to defraud essential, 584.

in suit for penalty, knowledge of agent, knowledge of principal, 585.
possession of goods prima facie evidence of guilt, 585.

intent to defraud essential under act of 1874, 589.

act of 1823 not repealed by act of 1866, 585.
revised statutes embrace importer in terms, 585.

SPECIAL TAXES, 617.

SPECIAL TAX on brewers, 637.

tobacco manufacturers, 642.

cigar manufacturers, 650.

STAMP TAX on distilled spirits, 628.

on malt liquors, 637.

on tobacco, 645.

on cigars, 651.

STAMPS, instruments without, not used as evidence, 511, 698.
issuing unstamped paper, with intent to evade the law, 698.
examples of instruments valid without stamp, 698.

form of instrument material, 699.

STATUTE OF LIMITATIONS runs in favor of party in possession, 340.
sometimes from time tax deed recorded, 341.

void tax deed may aid actual possession, 343.

STEAMERS, taxable where registered, 52.
SUPERVISORS of internal revenue, powers of, 600.

under act of 1874, 602.

conflict between act of 1874 and § 860 R. S. U. S., 603.
conclusion as to his power, 604.

TAX, object of to be stated in law, by Constitution, 83.
law, when it takes effect, 648.

TAXES, different kinds, 1.

what and by whom imposed, 2.

different senses in which used, 3.

imposed on persons or property, 4.

imposed only by legislative authority, 1, 194.

TAXING POWER, foundation of, 1.

extent of, 3.

and police power, 4.

and eminent domain, 4.

limitations, purpose must be public, 9.

public purpose of railroad subscriptions, 10.

TAXING POWER-continued.

argument for railroad subscriptions, 11.

argument against railroad subscriptions, 11.
real difference in cases, 12.

public purpose in schools, &c., 13.

public purpose in bounty acts, 13.

bounty acts formerly held not valid, 13, 15.

public purpose in drainage acts, 16.

if purpose is private, acts are void, 17.

classification of cases, public and private purpose, 19.
alienation of, by legislature, 109, 120.

See CONSTITUTION OF U. S.

limitation of, by State Constitutions, 61, 84.

See CONSTITUTIONAL LIMITATIONS BY STATES.
limitations, by Constitution of U. S., 86, 128.
See CONSTITUTION OF U. S.

does not involve the power to destroy, 507.
of U. S. limited to purposes of revenue, 509.
TAX-PAYER, for himself and others, when restrain levy of tax by muni-

cipal corporation, 444.

bill in name of attorney general or tax-payer, 446.
doctrine in ring suits in New York, 447.

doctrine in other States, 449.

TITLE from tax sale, before deed, a mere equity,

320.

after deed, depends on a strict compliance with all the require-
ments of the statute, 332, 338.

absolute, when proceedings in rem against the land, 346.

derivative, only that of the owner, when the owner is proceeded
against, 347.

defenses to title, fraud in the sale, 350.

combinations among purchasers at sale, 351.
person whose duty to pay tax, cannot buy, 353.
tenant for life, or mortgagor, 353.

mortgagee in possession, taking profits, 354.
payment before the sale, 355.

redemption from sale, 357.

time for redemption fixed by statute, 358.
permissive redemption, after that time, 359.
misconduct of officer extends period of, 360.
owner should demand to know all taxes, 360.

redemption money paid to officer designated, or to owner, 361.
infants, and others under disability, longer period to redeem,

362.

equity relieves against, when no remedy at law, 363.

errors as to matters in pais, 364.