Imposition

“ We think that the system in regard to taxation, including what should be taxed, the rates, and the exemptions from taxation, was intended to be an independent one, to abolish existing impositions or exemptions, and to form a complete system of itself. ”

“ It is therefore necessary, in imposing land taxes, rightly to combine every circumstance; that the load of all impositions may be equally distributed upon every class of a people who enjoy superfluity, and upon no other. ”

“ If any such legacy shall be given in money to any such person for a limited period, the executor, administrator or trustee shall retain the tax upon the whole amount, but if it be not in money, he shall make application to the court having jurisdiction of an accounting by him, to make an apportionment, if the case require it, of the sum to be paid into his hands by such legatees, and for such further order relative thereto as the case may require. ”

“ Ct. Rep. 313, it was said: 'By the terms 'tax,' 'impost,' 'duty,' mentioned in the ordinance, [the ordinance of 1787,] is meant a charge for the use of the government, not compensation for improvements. ”

“ If any one not authorized by law to collect the tax in kind or the contribution herein required, or to make impressments, shall undertake, on any pretence of such authority, to seize or impress, or to collect or receive any such property, or shall, on any such pretence, actually obtain such property, he shall, upon conviction thereof, be punished by fine not exceeding five times the value of such property, and be imprisoned not exceeding five years, at the discretion of the court having jurisdiction. ”

“ If D have judgment against C, may he not lay an attachment in the hands of A, who holds a credit or chose in action against B for the benefit of C, especially if B. be out of the State?
2. The modern law recognizes the assignability of choses in action, operating an actual transfer proprio vigore of the title of the chose in action, or credit, from the assignor to the assignee, vesting the latter with all the rights of the former, the possession of the evidences, and the right to enforce the claim, as effectually as a bargain and a sale of lands. ”

“ On the one side, the proposition is that the command that duties, imposts, and excises shall be uniform throughout the United States relates to the inherent and intrinsic character of the tax; that it contemplates the operation of the tax upon the property of the individual taxpayer, and exacts that when an impost, duty, or excise is levied, it shall operate precisely in the same manner upon all individuals ”

“ Again, the word 'public' prefixed to these six volumes of bills, reminds us of the vast amount of business that comes before parliament and its committees in the shape of 'private' bills, of which no record appears here. These are bills of special and individual application, such as when a public company seeks an act of incorporation, the possessor of an entailed estate [pg 37] desires to sell a portion of ground, a railway directory asks for powers of various kinds, and so on. ”

“ If the legislature provides for notice to and hearing of each proprietor at some stage of the proceedings, upon the question what proportion of the tax shall be assessed upon his land, there is no taking of his property without due process of law. ”

“ In legislation the three estates of the realm are alike concerned; but the concurrence of the peers and the Crown to a tax is only necessary to clothe it with the form of a law. The gift and grant is of the Commons alone. ”

“ Where a majority of the tax-payers of a town are anthorized by statute to incumber the property of all, in aid of a railroad or other corporation, the record must show that the statutory authority has been pursued. ”

“ A legislative declaration that a status of the taxpayer's creation shall, in the application of the tax, be deemed the equivalent of another status falling normally within the scope of the taxing power, if reasonably requisite to prevent evasion, does not take property without due process. ”

“ No court or ministerial officer in this State shall ever have jurisdiction or authority to enforce any judgment, execution, or decree against the property set apart for such purpose, including such improvements as may be made thereon from time to time, except for taxes, for the purchase-money of the same, for labor done thereon, for material furnished therefor, or for the removal of incumbrances thereon. ”

“ Every judge of this court who expressed an opinion made use of language which clearly showed that he thought the word 'direct,' in the constitution, applied only to capitation taxes and taxes directly on land. Thereafter the construction thus given was accepted everywhere as definitive. The matter came again and again to this court, and in every case the original ruling was adhered to. ”

“ If I were to be asked how I would remedy this, I would answer, it should be by some method in which every man may be taxed in the due proportion to his estate, and the Act put in execution, according to the true intent and meaning of it, in order to which a commission of assessment should be granted to twelve men, such as his Majesty should be well satisfied of, who should go through the whole kingdom, three in a body, and should make a new assessment of personal estates, not to meddle with land. ”

“ The power of taxation by any State is limited to persons, property, or business within its jurisdiction. [3] Personal property, in the absence of any law to the contrary, follows the person of the owner, and has its situs at his domicile. ”

“ The power to tax may be exercised oppressively upon persons; but the responsibility of the legislature is not to the courts, but to the people, by whom its members are elected.' Bank v. Fenno, 8 Wall. ”

“ The administrators of a citizen being taxed by the proper tax authorities of the State for a large amount of personal property, put in a schedule of personal assets consisting mainly of certificates of stock in various railroad and mining companies, with a plea for abatement. ”

“ Section 1. 'All property within the jurisdiction of the commonwealth * * * which shall pass by * * * deed, grant or gift, except in cases of a bona fide purchase for full consideration in money or money's worth * * * made or intended to take effect in possession or enjoyment after his (grantor's) death * * * to any person, absolutely or in trust * * * shall be subject to a tax. ”

“ The said bonds shall be a valid obligation of the state in favor of any holder thereof, and no court shall enjoin the payment of the principal or interest thereof or the levy and collection of tax therefor; to secure such levy, collection, and payment, the judicial power shall be exercised when necessary. ”

“ In levying excise taxes the most ample authority has been recognized from the beginning to select some and omit other possible subjects of taxation, to select one calling and omit another, to tax one class of property and to forbear to tax another. ”

“ Que personne ne se laisse induire en erreur quant à ce que je dis dans mon Hatti-chérif, relativement aux impôts, et qu’on ne s’imagine point, par erreur, que j’ai entendu accorder aux divers sujets de mon empire, exemption complète de droits et d’impôts. ”

“ Through [Pg 80] the whole of a long day the Fiscal read his opinion; and through the whole of the next day, and the next, and the next; and at the end of the fourth day he finished the reading of his opinion and sat down. And the opinion of the Fiscal was that the devil had rung the bell.
Then the Consejo, after debating for three days upon what had been read by the Fiscal, gave formal approval to his opinion; and in conformity with it the Consejo came to these conclusions:
1. ”

“ If a decree is enacted or a custom has held whereby the city's judges do judge their internal issues, they may even judge on tax issues. (See later, at the end of chapter 37, section 22 on this ruling.) ”

“ Stourm, ibid., I., 177. (Report by Gaudin, Sep. 15, 1799.) "A few (tax) rolls for the year V, and one-third of those for the year VII, are behindhand."— (Report by the same, Germinal I, year X.) "Everything remained to do, on the advent of the consulate, for the assessment and collection of direct taxes; 35,000 rolls for the year VII still remained to be drawn up. ”

“ Certainly no other mode than a judicial trial has been provided.
It is argued that the assessment of property for the purpose of taking it is in its nature like the assessment of its value for the purpose of taxation. ”

“ I never entertained a doubt that the principal, I will not say the only, objects that the framers of the Constitution contemplated, as falling within the rule of apportionment, were a capitation-tax and a tax on land. ”

“ If the report that has been made of this seems to you correct, you shall immediately attend to the remedy for this damage; and I order my fiscal of that my royal Audiencia, by another decree, to prosecute that case and to plead whatever he judges suitable for the advantage and increase of my royal treasury, and the observance of the orders and decrees issued, since that pertains to him by reason of his office. Of all that you shall enact and that you shall continue to do in this matter, you shall advise me. ”

“ The closing words prescribe a rule of taxation, and do not operate to continue an exemption which has expired by the express terms of the grant. What is forbidden is the laying of a tax in such manner as will produce a particular result. ”

“ Among the circumstances usually relied upon to establish the animus manendi are: Declarations of the party; the exercise of political rights; the payment of personal taxes; a house of residence, and a place of business. ”

“ In other words, appellants should be charged with rental value from the date of the filing of the bills to the rendition of the decrees, with interest, and should be credited with taxes, etc., paid after the date of the filing of the bills, with interest, and also with the amounts paid the government for the different parcels, with interest from the dates of payment, as well as with the value of the improvements, in each instance at the time of the rendition of the decrees. ”

“ One is a suit in equity commenced in the circuit court of the United States by holders of consolidated bonds to prevent, by injunction, officers of the state from using the proceeds of taxes already raised under the statute and constitution of 1874, for any purpose other than that for which they were collected and paid to the state treasurer. ”

“ They declare that 'the credit of the State shall not be granted to, or in aid of, any person, association, or corporation;' that 'the State shall not subscribe to, or be interested in, the stock of any company, association, or corporation;' that 'the State shall not be a party to, or interested in, any work of internal improvement, nor engaged in carrying on any such work, except in the expenditure of grants to the State of land or other property;' and that 'no person shall be . ”

“ And in the 4th section of the 13th article of the constitution of 1851, it is further declared, that the property of corporations now existing, or hereafter created, shall be subject to taxation, as the property of individuals. ”

“ Developing a body of doctrine on a case-by-case basis appears to us to provide the most satisfactory means of arriving at detailed constitutional requirements in the area of state legislative apportionment. ”

“ When absent individuals are to be tried, they shall be summoned to appear, by three public acts of citation at different intervals, according to the known or supposed place of their residence. The fiscal shall denounce them contumacious, at the end of each citation. ”

“ You are by the decree vested with all the powers of receiver, according to the rules and practice of the court; are directed to continue the operations of the railroad and can safely make disbursements from such moneys as come into your hands for such purposes only as the decree directs, viz.: wages, interest, taxes, rents, freights, mileage on rolling stock, traffic balances and certain debts for supplies. ”

“ Suppose, while such a controversy is pending, the collecting officer of one state should seize property for taxes belonging to a man, who supposes himself to reside in the other state, and who seeks redress in the federal court of that state, in which the officer resides. ”

“ If there is power, as we think there is, to draw a line based on considerations of proportion or amount, it is a rare case, of which this is not one, that a constitutional objection may be made to the particular point which the legislature has chosen. ”

“ We come, then, to the act of Aug. 6, 1846, c. 90, under which the appellant was appointed to office, providing for the better organization of the treasury, and for the collection, safe-keeping, transfer, and disbursement of the public revenue. ”

“ These Offices are therefore Taxes upon such as can or will not avoid the passing through them, and are born as men endure and run themselves into the mischiefs of Duelling [3] , the which are very great, which side soever prevails; for certainly men do not alwayes go to Law to obtain right, or prevent wrong, which judicious neighbours might perform as well as a Jury of no abler men; and men might tell the Judge himself the merits of their Cause, as well as now they instruct their Councel. ”

“ Stamp duties, save the restrictions imposed by article 9, §1. No.1. (4) Postal and federal telegraphic taxes. §1. The Union alone shall have the power: (1) To establish banks of emission. (2) To create and maintain custom-houses. §2. The taxes decreed by the Union shall be uniform for all the States. §3. The laws of the Union and the acts and decisions of its authorities shall be executed throughout the country by federal officials, except that the enforcement of the former may be committed to the governments of the States, with the consent of the said States. Article 8. ”

“ That the power rests in the discretion of the legislature to decide whether the sum to be levied shall be a fixed one, and, if not, to determine in what manner and by what means the amount shall be determined. ”