A treatise on the law of taxation : as imposed by the states and their municipalities, or other subdivisions, and as exercised by the government of the United States, particularly in the customs and internal revenue
Casebooks (Law)
1 online resource (liv, 751 pages)
60721810
Nature of the power of taxation
Purpose must be public
Limitations on imposition of local taxation
Limitations on the taxing power arising out of the situs of the property taxed
Limitations on the taxing power by provisions of the state constitutions as to taxation and finance
Limitations on the taxing power prescribed by the Constitution of the United States
Limitations imposed by Constitution of U.S. on taxing power of the states
Exemption from taxation
License tax
tax on civil privileges and income
Corporations
The levy and assessment of the tax
Assessment (continued)
Errors in the assessment, by whom and how corrected
Collection of the tax
Mode of collecting tax by sale of land or otherwise
Proceedings subsequent to the sale
The title of purchaser after the deed
Defenses to tax titles
Municipal taxation
Municipal bonds
Mode of assessment and collection of tax
remedies for erroneous and illegal taxation
compulsory payment of municipal debts by taxation
Local assessments
Federal taxation
customs
Customs or external revenue
Internal revenue
Internal revenue (continued)
Includes "Table of cases" (pages ix-li)
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