Levy

“ Three times out of four the former levy with this apportionment would not be returned; through prudence as well as humanity, the legislator is bound not to overburden the poor. Recently, in organizing the general tax and the revenue of the State, he has looked out for them; now, in organizing the local tax and the revenue of the department or of the commune, he looks out for them to a still greater extent. ”

“ VIII. In cases of direct taxes, Congress shall first make requisitions on the several states to assess, levy, and pay, their respective proportions of such requisitions, in such way and manner as the legislatures of the several states shall judge best; and in case any state shall neglect or refuse to pay its proportion, pursuant to such requisition, then Congress may assess and levy such state's proportion, together with interest, at the rate of six per cent, per annum, from the time prescribed in such requisition. ”

“ Often the occasion for the levy disappears, but the levy does not; as when interest on bonds continues to be a drain on the community long after the road or the schoolhouse which was the excuse for the issue is abandoned. ”

“ If we are right in this view, and the absence of any specific form for a levy in the section confirms us in it, then of course, a certificate of shares issued to the debtor and found in the custody of his agent or trustee is the proper subject of levy and sale under the section. This statutory method of treating shares of stock and certificates for them as the same for purposes of levy and "as goods and chattels" is not without parallel. ”

“ The board does have authority to say how about 19 cents of the entire tax levy may be spent, but its authority over the balance of the levy, over any county official, such as the sheriff, clerk of the court, coroner, constable, county judge, or recorder, is nil. The chairman of the board does have the honor ... of smiling and trying to look pleasant when complaints are made about bad roads, excessive tax assessments, or the delinquency of some county subordinate, over whom neither he nor the board has any control. ”

“ 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. ”

“ All arms, uniforms, etc., required by law to be kept by any person. The wages of the debtor earned at any time within thirty days next preceding the levy, provided they are necessary for the use of his family, residing in the State, supported wholly or in part by his labor. ”

“ Funds for the work carried out by the township road officials are obtained by general taxation, the amount that may be levied being limited by statute and the actual levy being any amount up to the maximum that the township board deems necessary for its purposes. It is the general observation that the tax levy is usually the maximum permitted by law. ”

“ If the head of the family dies the family is entitled to the exemption. There is also exemption from levy on execution, attachment, or garnishment sixty per cent. of the amount, due at the time of levy, of wages or earnings of the head of the family or his wife when such family resides in the State and is dependent in whole or in part, upon such earnings, and all wages are exempt when they do not exceed five dollars per week. ”

“ When those are inadequate, a levy is made on the community, which is fixed by the elders and confirmed by the district authorities; and when this rate is levied, the landowners or farmers contribute in proportion to the cultivation and works they carry on, or to the amount of rent they pay; and the labourers according to the wages they receive. ”

“ An act of the state, passed in 1851, provided for exemption from levy and forced sale, under judicial process or order, for debts contracted after its date, of the lot of ground and buildings thereon, occupied as a residence and owned by the debtor, being a householder and having a family, to the value of $1,000. ”

“ The men of this Commune shall be free holders of their goods. Neither the King, nor the Bishop, nor any other, shall be entitled to make any levy upon them, except by the judgment of their own town council. ”

“ The further award of the annual sum of $10,000 to the relator, payable out of the remaining seventenths of the one per cent. levy cannot be justified. That fund, by the terms of the charter of the city, under which the bonds were issued, is authorized for the purpose of paying the necessary current expenses of administration, not including payments on account of the bonds of the municipal corporation. ”

“ The PAC asked the Government to consider whether final statutory authority for levy assessments should continue to rest with the IBA alone, or whether this should be changed in the new legislation - which could require the Authority to consult the Home Office and the Treasury. Given that the levy is a form of tax payable to the Consolidated Fund, I think there is a strong case for making this change ”

“ It shall be the duty of the proper authorities of any city, town, or township, issuing bonds as aforesaid, to make all necessary arrangements, and provide for the prompt payment of all interest and other liabilities accruing thereon, and to levy such taxes as may be necessary therefor as other taxes are levied by them. ”

“ At the April term, in 1850, however, the court respectfully requested the Council to appoint a day to have an election, that the voters might express their wishes as to whether or not a levy should be made for the purpose of building a courthouse. ”

“ Leidangr was the term applied to a levy of men, ships, and money. A levy when necessary was effected in the following manner.
“When a ship has been loosened from its fastenings and a man has not come in to his half-room then his oar shall be raised (= stand with its blade into the air) , and witnesses called that he is liable to pay a fine of three marks (merkur) . ”

“ If the bonds were issued under the general statute, and in pursuance of the vote of the people, they are payable without restriction as they fall due, and mandamus will lie to compel a levy sufficient to pay the judgment; if issued only under section 13 of the Missouri & Mississippi Railroad Company act, a special levy of not exceeding one twentieth of 1 per cent. of the assessed valuation for each year is all that can be enforced. ”

“ By some curious mental process the idea of a levy on capital has come into rapidly increasing prominence in the last few months, and seems to be gaining popularity in quarters where one would least expect it. ”

“ Justice Story has well said that the practical construction of the constitution and the history of the origin of the constitutional provision in question prove that revenue bills are those that levy taxes, in the strict sense of the word, and are not bills for other purposes which may incidentally create revenue. ”

“ Partial satisfaction of a judgment, whether obtained by a levy or voluntary payment, is not, and never was a bar to a writ of error, where it appeared that the levy was made, or the payment was received prior to the service of the writ, and there is no well-considered case which affords the slightest support to any such proposition. ”

“ As in the case of all other taxation, it may sometimes happen that the expenditure will fail to realize the expectation on which the levy is made, and it may thus appear that a special assessment has been laid when justice would have required the levy of a general tax ”

“ A levy imposed pursuant to legislation enacted under this subsection may be imposed for no more than five years, except that a levy for a capital project may be imposed for no more than the lesser of the expected useful life of the capital project or 10 years. ”

“ It shall be the duty of the assessors in the several counties to levy and immediately collect the taxes as provided for in this act, as soon as live stock is brought into their counties to graze, and to pay without delay such sums to the treasurers of their respective counties. ”

“ These expenses were to be borne by the cities, towns, and parishes of the district, and apportionments or estimates thereof were to be made annually by the board against each of the cities and parishes, which were to be 'binding upon the respective cities and towns interested therein,' and the cities, towns, and parishes were empowered and directed to annually levy and collect taxes to raise the sums of money so estimated and apportioned, to be paid over to the state treasurer, and constitute a fund to be paid, out on warrants as provided. ”

“ In the several enactments that followed in 1795, 1799, and 1834, the subjects of county levy were substantially the same, sheep and slaves being omitted in the last act, and officers added to the last two, and it was not until 1844, a period when the State, by large expenditures, had become embarrassed, that, by the act of 29th day of April, 1844, mortgages, money owing by solvent debtors, stocks, household furniture, public loans, watches, etc., were made taxable for county purposes. ”

“ The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its property,-such value to be ascertained by some person or persons, to be elected or appointed in such manner as the general assembly shall direct, and not otherwise ”

“ The levies are assessed annually on the various products according to their average value; the rate of levy may not exceed one percent unless previously authorized by a two-thirds majority of the Council. ”

“ In case of a dissolution of the chamber of representatives, the taxes voted in the preceding session are continued, till the chamber meets anew.
Art. 35. No tax, direct or indirect, in money or in kind, can be levied; no loan can take place; no entry of credit in the great book of the public debt can be made; no domain can be alienated or exchanged; no raising of men for the army can be ordered; no portion of territory can be exchanged; except by virtue of a law.
Art. 36. No proposal of a tax, of a loan, or of a levy of men, can be made, except in the chamber of representatives. ”

“ Enthusiastic advocates for the levy meet every hard case put forward where it is difficult to raise money, such as a private ownership of an indivisible business, by saying: “But that will be made in instalments, or the man can raise a mortgage.” ”

“ The debtor claims the exemption where the levy is made, but if the sheriff deems the homestead greater in value than the law allows, he may choose three disinterested persons to appraise it and sell any portion that may be adjudged in excess of the legal limit. ”

“ In many cases fortunate or powerful dependants farmed the taxes of a district, paying, or at least promising to pay, a certain sum yearly to the supreme government, and obtaining authority in return to levy contributions on the inhabitants for their own behoof, sometimes almost according to their own pleasure. ”

“ Men of integrity were elected by the vote of the General Assembly, consisting of the three orders--namely, of the nobility, the clergy, and the tiers état--to assess the taxation of each individual; and these assessors themselves were taxed by four of their own number. The custom of levying proprietary subsidies in each small feudal jurisdiction could not be abolished, notwithstanding the King's desire to do so, owing to the power still held by the nobles. ”

“ II. The law and constitution of England provide certain extraordinary revenues when the ordinary revenues should prove insufficient, and for the defense of the realm. Chief among these were the subsidies and aids which were granted in Parliament. That Parliament was the only body capable of levying these charges was exhibited by the fact that the kings of England were wont to denominate their arbitrary exactions as “loans” and “benevolences.” ”

“ A leading member of the finance committee, he was foremost in urging the popular measures by which everybody was to be enriched by some stroke of statesmanship, some mysterious manipulation in finance. The state loans were to construct railroads, the railroads were to build cities; the cities in turn were to create a demand for farms; capital rushing for investment was to follow, and lands were steadily to rise in value. ”

“ I have always considered those daylight sharpers, who, without instruments other than three cards or three thimbles and a pea, contrive to levy extensive contributions on society, as men worthy to have been drawn into the ranks of honest citizens, where their talents could not have failed to elevate them into wealth. ”

“ I make the assertion boldly, and without fear of contradiction, that no man who does not hold an office, or does not aspire to one, has ever found any fault with the bank. No, sir, it is the politician who is first to sound the alarm (which by the way, is a false one.) ”

“ But here again the king and his advocates had boasted so much of his being above the law, and of his power to quash, of his own will, any statute to which he had consented, that the commons were cautious in their proceedings, and they had, moreover, to determine out of what funds this revenue should be raised. These discussions had now driven on the session to the middle of July, and it was agreed that they should vote one subsidy, and one tenth and fifteenth for the present session, and defer the final settlement of the other grant till the next. ”

“ If the ratification of the loan has been made by Congress, with a view to fulfil the objects of the estimate, a general order from you to the commissioners of the loans at Amsterdam, to pay the monies from time to time, according to that estimate, or to such other as you shall furnish them with, might save the trouble of particular orders on every single occasion, and the disappointments arising from the delay or miscarriage of such orders: but it is for you to decide on this. ”