LICENSED TRADERS

among the Indians, not taxable by states, 62.

LIEN OF LOCAL ASSESSMENTS

sometimes established by statute, 466-468
attaches to the buildings, 468.

remains, though a void sale has been made, 468.

LIEN OF TAXES

only exists by legislation, 305.

municipal authorities cannot create, 307.
not affected by change in ownership, 306.
who liable for tax in such case, 306, 307.

enforcing by sale,

(See SALE OF LAND FOR TAXES.)

relief in cases of.

(See CLOUD UPON TITLE.)

LIGHTING STREETS

special assessments for, 428.

LIQUORS

taxation of manufacturers and dealers in, 390.

fees imposed on, under police power, 404-407, 412.

policy in these impositions, 396.

may be imposed though the business is illegal, 404–406. taxation, of as articles of luxury, 23, 125.

LIMITATIONS, STATUTES OF —

general power of the legislature to establish, 376.

short statutes of, for tax cases, 376.

questions of right and policy involved in, 376-378.
application of to case of vacant tenements, 377-382.
who to be deemed the true owner, 558, 559.
nature of the claim which is affected by, 382, 383.
general principles governing, 381.

LIMITATIONS ON THE TAXING POWER

general doctrine, 41.

must be for the public good, 42.

for public purposes, 42.

territorial, 42.

(See EXTRA TERRITORIAL TAXATION.)

must be voted by people or their representatives, 44-48.
power must not be delegated, 48–51.

except to municipalities, 51.

power how affected by contracts, 52–56.

government agencies, officers, etc., not to be taxed, 56–61.

states not to tax the public domain, 59, 60.

nor to lay taxes on commerce, 61-64.

nor tonnage duties, 61, 62.

LIMITATION ON THE TAXING POWER- continued.

states not to tax in abridgment of privileges and immunities of citizens,

64, 65.

nor those which impair obligation of contracts, 65.

express, imposed by state constitutions, 66.

in case of special assessments, 428.

cannot be exceeded under orders of courts, 524.

LISTING-

by assessors, what is, 258.

by taxpayers, for assessment,

(See TAX PAYERS' LISTS.)

LISTS-

of members, corporate officers may be required to furnish, 528.
furnishing by tax payers, 27, 29, 262.

penalties for not bringing in, 262-264.

effect of including property not taxable, 264.

LITERARY AND SCIENTIFIC INSTITUTIONS-

special exemptions of from taxation, 149, 150.
taxation in aid of, 86, 87.

LOANS-

government, not taxable by states, 58.

by corporations, taxation of, 168, 169.

by individuals, may be taxed, 162.

(See CREDITS.)

secured by mortgage, may be taxed though the land is taxed also, 159, 162.
to corporations by nonresidents, not taxable within the state, 65.

LOCAL COMPULSORY TAXATION -

by legislature, not generally admissible, 474, 475.
admissible in case of objects of state concern, 475.

such as, preservation of the peace, 476.

support of courts, court houses, etc., 477.

construction and repair of highways, 478.

support of public education, 478.

payment of corporate debts, 479.

making compensation for destruction by rioters, 480.

indemnifying officers, 480.

whether legislature may audit claims against towns, etc., 481.

duplicate nature of municipal corporations, 482.

decisions regarding right to compel taxation in matters concerning

only themselves, 483-493.

LOCAL POWERS TO TAX

constitutional authority to confer, 51.

in case of lands partly in different municipalities, 111
for highway purposes, etc., 108-110.

are to be strictly construed, 98, 209-211.
instances of action in excess of, 98, 99.
not to be exercised to influence legislation, 99.
for military bounties, must be special, 100.
may be conferred retrospectively, 100.
cannot be exercised for private purposes, 100.

exercise of, must be confined to the district, 121-123.

exemptions from exercise of, 153.

general, must be confined to ordinary purposes, 210.

liability to abuse, no argument against, 212.

exercise of, 244–257.

meetings to vote taxes, 245.

must be regularly called, 246.

must be limited in action to purposes specified in call, 246, 247. warning of, 246.

notice of, 246-249.

action of, to be favorably construed, 247.

votes must appear of record, 247–249.

informalities in action, to be overlooked, 249.

legislative control over, 249.

judiciary cannot control, 249, 250, 531.

(See POLITICAL ACTION.)

restrictions on exercise of, 250-254.

those imposed by federal constitution, 250, 251.
those imposed by state constitution, 251.

other restrictions, 251.

restraints on, to protect minorities, 251, 252.

conditions precedent must be observed, 254.

what is the evidence of observance, 254, 255.

confining exercise of to tax payers, 255.

are always subject to repeal, 255, 256.

and to modification, 221, 222.

exhausting authority under, 256.

must be strictly executed, 259.

are compulsory, when state has an interest in their exercise, 475–481. compelling exercise of, to pay debts, 524-526.

for the purposes of local improvements,

(See ASSESSMENTS, LOCAL.)

conferred under the police power,

(See LICENSES; LICENSE FEES; POLICE POWER.)

taxes on business under,

(See BUSINESS; PRIVILEGES.)

attempted illegal exercise of, how restrained, 548

contracting debts an incipient step to exercise of, 479.

LOCAL WORKS —

payment for, out of special fund, 462, 463.
city the agent of parties assessed, 463.
collection of cost by contractor, 466, 467.

acceptance of, conclusive on persons taxed, 468, 469.
(See ASSESSMENTS, LOCAL.)

LOCALITY OF PROPERTY –

--

gives jurisdiction to tax, 14-16.

(See JURISDICTION; NONRESIDENTS; PERSONALTY.)

by officers acting in good faith, indemnity for, 91, 92, 480.
(See DAMAGES.)

LOTTERIES-

fees for regulation of, 411.

tax upon, adjudged to be a penalty, 264, 265.
LOUISIANA-

constitutional provisions for equal taxation in, 138.
do not preclude special assessments, 438.

special fund for assessments in, 466.

liability of public in such cases, 466.

property in, must be taxed by value, 435.

LOWER HOUSE-

origin of revenue laws in, 33.

LOW LANDS-

taxation for draining, 101.

draining under the police power, 402.
(See DRAINS.)

LUXURIES

instances of taxes upon, 21, 23, 30.

effect when excessive, 24.

justice of special taxation of, 125.

M.

MACADAMIZED ROADS-

taxation for, 94.

MACHINE SHOPS-

of railroad company, whether exempted in general exemption from taxa

tion, 151.

MACHINERY-

the term held to include gas pipe, etc., 272.

MAGNA CHARTA-

protection by principles of, 36-40.

(See CONSTITUTIONAL PRINCIPLES.)

MAINE-

property in, must be taxed by value, 435.

MAJORITY —

of joint boards, when may act, 193, 194.

(See JOINT BOARDS.)

of voters, cannot vote away property of minority, 78, 79.
MAKING ASSESSMENT-

is a judicial act, 551, 552.

assessors not liable for errors in,

(See ASSESSORS.)

MALICE-

whether assessors liable in case of, 556.

MALT LIQUORS—

duties on, under police power,

(See POLICE POWER.)

taxation of, for revenue,

(See LIQUORS.)

MANDAMUS-

general nature of the writ, 514, 520, 521.

award of, rests in discretion, 514.

right to redeem may be enforced by, 365.

is denied when another adequate remedy exists, 514, 520.
will not lie to enforce a discretionary authority, 514.

or to enforce performance of political duties, 518, 519.
to assessors, cannot control them in their judgments, 517, 520.
this rule applies to all assessments, 518.

and to other discretionary duties, 518, 519.

not to mere ministerial duties, 520, 521.

may compel them to insert taxable property on roll, 520.

to school directors, will not lie to compel them to exonerate a person
taxed, 518.

to judicial officers, when may be issued, and what its scope, 514-516.

to boards of review, may compel them to proceed to a hearing, 521.

to county treasurer, to compel issue of distress warrant against collector,
521.

to supervisors, to compel them to levy state tax, 522.

to county trustee, to compel tax to pay damages awarded, 522.

to compel issue of certificate of tax sale, 522.

to compel payment of surplus moneys at tax sale, 522.

will not lie to coerce legislative duties, 522.