A Treatise on the Law of Taxation as Imposed by the States and Their Municipalities: Or Other Subdivisions, and as Exercised by the Government of the United States, Particulary in the Customs and Internal Revenue

封面
Baker, Voorhis & Company, 1877 - 751 頁

搜尋書籍內容

已選取的頁面

內容


其他版本 - 查看全部

常見字詞

熱門章節

第 94 頁 - It is not intended to say that these words comprehend that commerce which is completely internal, which is carried on between man and man in a state, or between different parts of the same state, and which does not extend to or affect other states. Such a power would be inconvenient, and is certainly unnecessary. Comprehensive as the word among is, it may very properly be restricted to that commerce which concerns more states than one.
第 83 頁 - Every law which imposes, continues or revives a tax shall distinctly state the tax and the object to which it is to be applied, and it shall not be sufficient to refer to any other law to fix such tax or object.
第 281 頁 - Where a court has jurisdiction, it has a right to decide every question which occurs in the cause ; and whether its decision be correct or otherwise, its judgment, until reversed, is regarded as binding in every other court. But if it act without authority, its judgments and orders are regarded as nullities. They are not voidable, but simply void.
第 508 頁 - It must be conceded that there are such rights in every free government beyond the control of the State. A government which recognized no such rights, which held the lives, the liberty and the property of its citizens subject at all times to the absolute disposition and unlimited control of even the most democratic depository of power, is after all but a despotism. It is true it is a despotism of the many, of the majority, if you choose to call it so, but it is none the less a despotism.
第 6 頁 - The only security against the abuse of this power is found in the structure of the government itself. In imposing a tax the legislature acts upon its constituents. This is in general a sufficient security against erroneous and oppressive taxation.
第 49 頁 - The right to take property by devise or descent is the creature of the law, and not a natural right — a privilege, and therefore the authority which confers it may impose conditions upon it.
第 121 頁 - The bank is not considered as a private corporation, whose principal object is individual trade and individual profit ; but as a public corporation, created for public and national purposes. That the mere business of banking is, in its own nature, a private business, and may be carried...
第 120 頁 - The sovereignty of a State extends to everything which exists by its own authority or is introduced by its permission ; b*ut does it extend to those means which are employed by Congress to carry into execution powers conferred on that body by the people of the United States ? We think it demonstrable that it does not.
第 124 頁 - ... that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state...
第 74 頁 - The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property...

書目資訊