Municipal Corporation - Continued:
collection of taxes on land held by,
373.

distribution of taxes to, 114.
exemption of property of, 218.
grant of taxing power to, not a con-
tract, 18.

implied grant of power of taxation
to, 17.

judgment against, may be enforced

against inhabitants, 410.

land bought by, at tax sale, dis-
position of, 386.

liability of, in action to recover back
tax, 401.

management of lands bought by,
365.

may be given power of taxation, 17.
may determine whether to sell or
take, 393.

may invest idle funds, 107.

may rent property not needed, 106.
not liable for acts of assessors or
collector, 408.

payment in lieu of taxes by, 218.
power of taxation not inherent in,
17.

private and proprietary rights of,
115.

reimbursement of, for loss of taxes
on public institutions, 171.
repeal of betterment act violates no
rights of, 124.

required to levy tax to pay debts, 25.
revenue of, 137.

rights of local self-government, 115.
sale of lands held by, 388.

support of state institutions by, 114.
taking of land by, for non-payment
of taxes, 365.

to purchase at tax sale, when, 363.
to receive commission for collecting
national bank stock tax, 513.

Name:

mistake in, see Misnomer
of tax not controlling, 4.

National Bank:

collection of tax on, 511.
establishment of exemption of stock-
holders, 514.

interest in savings departments tax-
able, 439.

in what place taxable, 510.
petition for abatement by, 511.
protected from discriminatory tax-
ation, 509.

National Bank - Continued:

return by fiduciary or partnership
holding stock in, 180.

shares in, held by non-residents,
omitted from valuation, 252.

shares in, not subject to district
taxes, 163.

shares in, of charitable institutions,
exemption of, 515.

shares in, of savings banks, exemp-
tion of, 514.

shares in, taxation of, 505.
shares in, valuation of, 510.
taxation of deposits in, 511.
taxation of real estate of, 511.
Natural Right:

excessive tax upon, validity of, 8.
not a commodity subject to excise,

97.

Necessities of Life:

furnishing of, as public use, 111.
Necessity:

of improvement, no right to a hear-
ing on, 129.

Negligence:

assessors not liable for, 316.

of assessors or collector, munici-
pality not liable for, 408.

Net Income:
defined, 545.
Newspaper:

publication in, what constitutes, 320.
Non-Resident:

application of inheritance tax to, 616,
bound to bring in list of taxable
property, 289.

collection of taxes on, 86.
demand for tax upon, 331.
discrimination against, in income
taxes, 85.

discrimination against, what consti-
tutes, 30.

intangible property of not taxable,

189.

liable to arrest for non-payment of
taxes, 339.

may contest liability in federal
court, 499.

not subject to income tax, 454.
purchasing tax title to appoint agent,
362.

restrained from doing business until
tax is paid, 394.

trustee, taxation of, 473.
valuation of estate of, 638.

Notary Public:

may administer oath as to truth of
list, 261.

Note, Promissory:

situs of, for taxation, 75.
taxation of interest on, 437.

Notice:

of assessment, a constitutional right,
60.

of decision on abatement, 293.
of distribution of estate, 244.
of filing income tax returns, 484.
of foreclosure of tax title, 380.
of intention to take real estate,
form of, 420.

of petition for foreclosure, recording
of, 382.

of poll tax not required, 188.

of request for apportionment, 310.
of sale of distrained property, form
of, 413.

of sale of real estate, form of, 415.
of sale of real estate, inaccuracy in,
353.

of sewer assessment, 710.

of tax, sending out of, 323.
personal, not required, 61.

to commissioner of abatement of
tax on corporation, 303.

to taxpayers to bring in list, 258.
what constitutes constitutional, 60.
when tax not dependent on valu-
ation not required, 61.

when tax title is deemed invalid,
form of, 425.

Nuisance:

compulsory abatement of not a tax,
24.

Oath:

of assessors, 156.

of assessors to truth of valuation,
279.

of poor debtor, by person arrested,
339.

to truth of list, how administered,
261.

to truth of list, mandatory, 262.

Obsolescence:

deduction for, 460.

Occupant:

real estate may be assessed to, 227.

Offer of Surrender:

by purchaser at invalid sale, 767.
land assessed for betterment, 682.

Penalty Continued:

-

for failure to file income tax return,
502.

for failure to file return of bank
stock, 180.

for false entry on tax list, 165.

for false valuation by assessor, 156.
318.

for false return by corporation, 573.
for false valuation by assessor, 156.
for fraudulent income tax return,
502.

for neglect by assessor to assess
taxes, 319.

for non-payment of tax, constitu-
tionality of, 66.

for refusal by collector to exhibit
accounts, 412.

for refusal to aid collector, 412.
for refusal to deposit collector's
records, 412.

for refusal to give information to
assessors, 318.

for refusal to surrender collector's
records, 412.

for unlawful agreement with asses-
sors, 318.

on corporation, for failing to file
return, 571, 573, 599.

on insurance company, for failure to
file return, 527.

on partnership, with respect to in-
come tax, 503.

recovery of, with respect to inherit-
ance tax, 660.

Pensions:

constitutionality of grant of, 108.
exemption of certain, from taxation,
142.

taxable as annuities, 451.

Personal Property:

intangible, situs of, 75.

mortgaged or pledged, taxation of,

250.

of deceased persons, where taxed,
243.

of joint owners, where taxed, 246.
of partnerships, where taxed, 248.
subject to taxation, 171.
tangible, situs of, 71.

where and to whom assessed, 237.
Petition:

for abatement of corporation tax,
form of, 773.

for abatement of income tax, form
of, 772.