Report (Second report). Repr |
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Page 4
... possessions to take much , if any , interest in the subject . Hence the crudities , irregu- larities , and absurdities which characterise the existing systems of the United States for the raising of the public revenues , and which , to ...
... possessions to take much , if any , interest in the subject . Hence the crudities , irregu- larities , and absurdities which characterise the existing systems of the United States for the raising of the public revenues , and which , to ...
Page 48
... possession of individuals , as something entirely beyond the reach of any power of constitutional law , or indeed of any power save that possibly of an absolute despotism , to effect , with any degree of perfectness or equality ; while ...
... possession of individuals , as something entirely beyond the reach of any power of constitutional law , or indeed of any power save that possibly of an absolute despotism , to effect , with any degree of perfectness or equality ; while ...
Page 54
... possession or occupation as owner or otherwise , of any person who has not brought in such list , and make an estimate thereof at its just value , according to their best information and belief . Such estimate shall be entered in the ...
... possession or occupation as owner or otherwise , of any person who has not brought in such list , and make an estimate thereof at its just value , according to their best information and belief . Such estimate shall be entered in the ...
Page 59
... possession ; or , not being allowed to deduct in the assessors ' valuation its indebtedness , would be practically taxed 2.27 on $ 23,400,000 , or at the rate of twenty - six per cent * The provision of law proposed in Illinois on this ...
... possession ; or , not being allowed to deduct in the assessors ' valuation its indebtedness , would be practically taxed 2.27 on $ 23,400,000 , or at the rate of twenty - six per cent * The provision of law proposed in Illinois on this ...
Page 65
... possession , was $ 1,568,300 . Assuming that these stocks were ( although they , in fact , were not ) assessed according to law , there would remain $ 268,300 as the taxable ' personal ' of our whole population , aside from their ...
... possession , was $ 1,568,300 . Assuming that these stocks were ( although they , in fact , were not ) assessed according to law , there would remain $ 268,300 as the taxable ' personal ' of our whole population , aside from their ...
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Common terms and phrases
according aggregate amount annual assessment and taxation assessment roll assessors authorised bonds building occupancy valuation capital cent centum chattels choses in action citizens COBDEN CLUB companies Conflict of Laws Connecticut Constitution corporation debt decision dollars domicile duty equal equalisation exempt from taxation existing system imposed increase indebtedness individual invested jurisdiction land Legislature levied liable to taxation manufacturing Maryland Massachusetts ment mortgages municipal negotiable instruments non-resident oath occupied Oneida county paid Pennsylvania personal estate personal property perty population practice present principle provisions purposes of taxation question railroad rate of taxation real and personal real estate real property rent rental value resident respect revenue savings banks securities sovereignty Supreme Court system of taxation tax commissioner taxa taxable thereof tion town or ward United valuation and assessment valuation of personal valuation of real York York city
Popular passages
Page 65 - It is sufficient for the present, to say, generally, that, when the importer has so acted upon the thing imported that it has become incorporated and mixed up with the mass % of property in the country, it has, * perhaps, lost its distinctive character as an import, and has become subject to the taxing power of the State ; but while remaining the property of the VOL.
Page 64 - If the states may tax one instrument, employed by the government in the execution of its powers, they may tax any and every other instrument. They may tax the mail; they may tax the mint; they may tax patent rights; they may tax the papers of the custom-house; they may tax judicial process; they may tax all the means employed by the government, to an excess which would defeat all the ends of government.
Page 23 - If a Jew wrong a Christian, what is his humility? revenge; If a Christian wrong a Jew, what should his sufferance be by Christian example? why, revenge. The villainy, you teach me, I will execute ; and it shall go hard, but I will better the instruction.
Page 68 - The right to tax the contract to any extent, when made, must operate upon the power to borrow before it is exercised, and have a sensible influence on the contract. The extent of this influence depends on the will of a distinct government. To any extent, however inconsiderable, it is a burden on the operations of government. It may be carried to an extent which shall arrest them entirely.
Page 77 - By the law of the land, is most clearly intended, the general law; a law, which hears before it condemns; which proceeds upon inquiry, and renders judgment only after trial. The meaning is, that every citizen shall hold his life, liberty, property, and immunities under the protection of the general rules which govern society. Everything which may pass under the form of an enactment, is not therefore to be considered the law of the land.
Page 65 - It is sufficient for the present to say, generally, that when the importer has so acted upon the thing imported, that it has become incorporated and mixed up with the mass of property in the country, it has, perhaps, lost its distinctive character as an import, and has become subject to the taxing power of the State; but while remaining the property of the importer, in his warehouse, in the original form or package in which it was imported, a tax upon it is too plainly a duty on imports to escape...
Page 68 - Constitution, a course of legislation had prevailed in many, if not in all, of the states, which weakened the confidence of man in man, and embarrassed all transactions between individuals, by dispensing with a faithful performance of engagements. To correct this mischief, by restraining the power which produced it, the state...
Page 94 - A nation within whose territory any personal property is actually situate has an entire dominion over it while therein, in point of sovereignty and jurisdiction, as it has over immovable property situate there.
Page 69 - All subjects over which the sovereign power of a state extends are objects of taxation ; but those over which it does not extend are, upon the soundest principles, exempt from taxation.
Page 45 - ... we have estimated the value of the said real estate at the sums which a majority of the Assessors have decided to be the full value thereof...