Summary

Portrait of George Shiras, Jr. George Shiras, Jr. Parsons v. District of Columbia…

It is trite to say that general principles announced by courts, which are perfectly sound expressions of the law under the facts of a particular case, may be wholly inapplicable in another and different case; and there is scarcely any department of the law in which it is easier to collect one body of decisions and contrast them with another in apparent conflict than that which deals with the taxing and police powers.
Source: Wikisource

Portrait of George Shiras, Jr. George Shiras, Jr. Parsons v. District of Columbia…

There is a wide difference between a tax or assessment prescribed by a legislative body, having full authority over the subject, and one imposed by a municipal corporation, acting under a limited and delegated authority. And the difference is still wider between a legislative act making an assessment, and the action of mere functionaries, whose authority is derived from municipal ordinances.
Source: Wikisource

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