A Treatise on the Law of Taxation, Including the Law of Local Assessments

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The Lawbook Exchange, Ltd., 2003 - 741 Seiten
Reprint of the uncommon first edition. As much a treatise as it is a handbook, which gives this book more than historical value, it examines the nature of taxation and sources of the power to impose taxes. Contents include "The Construction of Tax Laws," "Taxation by Special Assessment," "The Remedies of the State Against Collectors of Taxes," "Local Taxation under Legislative Compulsion" and "The Remedies for Illegal and Unjust Taxation." "The work is not a mere treatise upon tax titles, but is rather a profound statesman-like and judicial treatise upon the sources of the power of taxation, and the proper subjects upon which it may be exerted, as well as the legitimate mode of its exercise. Judge Cooley has discussed the various questions connected with the subject, in the light of principle, and has presented with clearness and cogency, the reasons underlying them, as well as the authorities in their support. (...) In other words, the author shows the principles whereon the successive steps of taxation rest, whatever may be the particular language of any statute respecting the same. The plan and execution of the work is a happy blending of the philosophical and practical, and the book must meet with a general and abiding approval as well as with a cordial and generous reception." --Western Jurist 10 (1876) 255 Thomas McIntyre Cooley [1824-1898] was the most important American jurist of the late-nineteenth century. One of the first three professors in the law department of the University of Michigan, he was elected to the Michigan Supreme Court in 1864 and served as its leading justice for twenty years. He was a prolific author. His 1868 Treatise on the Constitutional Limitations Which Rest Upon the Legislative Power of the States of the American Union was his most important work. It went through six editions by 1890 and was cited more often that any other legal text in the late nineteenth century. His support for Grover Cleveland in the 1884 and 1892 elections contributed to his 1887 appointment by President Cleveland to the Interstate Commerce Commission, where he was the leading commissioner and set several important precedents for administrative process.

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Ausgewählte Seiten

Inhalt

Valuation of real property
287
Defects which do not vitiate 293
293
Various methods of collection
299
Collection by the state from its municipalities
321
THE SALE OF LANDS FOR UNPAID TAXES
322
Presumptions of regularity force of 329332
329
Time and place of sale
338
Sale to highest bidder and for cash
344

The taxing power not to be delegated 4851
48
Agencies of government not taxable 56
56
Taxes which impair the obligation of contracts 686
65
It is presumed to be correct 69
69
Public purposes in general 7683
76
CHAPTER V
104
Legislature must establish districts 110113
110
Extra territorial taxation inadmissible 121123
121
EQUALITY AND UNIFORMITY IN TAXATION
124
Exemptions admissible
130
In Indiana 137
137
In Tennessee 143
143
Accidental omissions from taxation 154156
154
Duplicate taxation not always avoidable 160163
160
Commuting for taxes 172
172
Methods of apportionment 175177
175
CHAPTER VIII
184
Intruders may be estopped from denying their authority to act 191
191
CHAPTER IX
197
Construction of local power to tax 209211
209
Retrospective taxation admissible
221
Amendments may sometimes cure defects 234243
234
CHAPTER XI
244
Necessity for an assessment 259260
259
Right of party taxed to a hearing 265269
265
Case of partnership
271
Bids by the state or county 351
351
Judicial sales for taxes 357362
357
CHAPTER XVI
363
Officer or purchaser cannot add conditions to the right
369
Short statutes of limitations for tax cases 376379
376
Nature of claim to make out adverse possession 382
382
CHAPTER XIX
396
CHAPTER XX
416
Objections in point of policy and justice
428
Value of the local power to tax
475
Doubtful cases
481
Inviolability of municipal property
494
CHAPTER XXIII
512
May be issued to compel performance of corporate duties under
523
CHAPTER XXIV
527
Will not be awarded until the duty to be performed is fixed
529
Injunction remedy by
536
Quieting title in equity after sale 544
544
Assessors liability of 550557
550
Court houses and other public buildings
585
522 523
639
524
645
416
686
419423
699
423427
711
Urheberrecht

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Seite 7 - The tax which each individual is bound to pay ought to be certain, and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person.
Seite 7 - Every tax ought to be levied at the time, or in the manner in which it is most likely to be convenient for the contributor to pay it.
Seite 79 - And in deciding whether, in the given case, the object for which the taxes are assessed falls upon the one side or the other of this line, they must be governed mainly by the course and usage of the government, the objects for which taxes have been customarily and by long course of legislation levied, what objects or purposes have been considered necessary to the support and for the proper use of the government, whether state or municipal. Whatever lawfully pertains to this, and is sanctioned by...
Seite 68 - There are limitations on such power which grow out of the essential nature of all free governments. Implied reservations of individual rights, without which the social compact could not exist, and which are respected by all governments entitled to the name.
Seite 395 - Nothing herein shall be construed to exempt the real property of associations from either State, county, or municipal taxes to the same extent, according to its value, as other real property is taxed.
Seite 6 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Seite 79 - It is undoubtedly the duty of the legislature which imposes or authorizes municipalities to impose a tax, to see that it is not to be used for purposes of private interest instead of a public use ; and the courts can only be justified in interposing when a violation of this principle is clear, and the reason for interference cogent. And in deciding whether, in...
Seite 154 - The rule of taxation shall be uniform, and taxes shall be levied upon such property as the legislature shall prescribe.
Seite 186 - ... third, under color of a known election or appointment, void because the officer was not eligible, or because there •was a want of power in the electing or appointing body, or by reason of some defect or irregularity in its exercise, such ineligibility, want of power, or defect being unknown to the public; fourth, under color of an election or appointment by or pursuant to a public unconstitutional law, before the same is adjudged to be such.
Seite 215 - There are undoubtedly many statutory requisitions Intended for the guide of officers In the conduct of business devolved upon them, which do not limit their power, or render its exercise in disregard of the requisitions ineffectual. Such, generally, are regulations designed to secure order, system, and dispatch in proceedings, and by a disregard of which the rights of parties interested cannot be injuriously affected.

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