A Treatise on the Law of Taxation, Including the Law of Local AssessmentsThe Lawbook Exchange, Ltd., 2003 - 741 páginas Reprint of the uncommon first edition. As much a treatise as it is a handbook, which gives this book more than historical value, it examines the nature of taxation and sources of the power to impose taxes. Contents include "The Construction of Tax Laws," "Taxation by Special Assessment," "The Remedies of the State Against Collectors of Taxes," "Local Taxation under Legislative Compulsion" and "The Remedies for Illegal and Unjust Taxation." "The work is not a mere treatise upon tax titles, but is rather a profound statesman-like and judicial treatise upon the sources of the power of taxation, and the proper subjects upon which it may be exerted, as well as the legitimate mode of its exercise. Judge Cooley has discussed the various questions connected with the subject, in the light of principle, and has presented with clearness and cogency, the reasons underlying them, as well as the authorities in their support. (...) In other words, the author shows the principles whereon the successive steps of taxation rest, whatever may be the particular language of any statute respecting the same. The plan and execution of the work is a happy blending of the philosophical and practical, and the book must meet with a general and abiding approval as well as with a cordial and generous reception." --Western Jurist 10 (1876) 255 Thomas McIntyre Cooley [1824-1898] was the most important American jurist of the late-nineteenth century. One of the first three professors in the law department of the University of Michigan, he was elected to the Michigan Supreme Court in 1864 and served as its leading justice for twenty years. He was a prolific author. His 1868 Treatise on the Constitutional Limitations Which Rest Upon the Legislative Power of the States of the American Union was his most important work. It went through six editions by 1890 and was cited more often that any other legal text in the late nineteenth century. His support for Grover Cleveland in the 1884 and 1892 elections contributed to his 1887 appointment by President Cleveland to the Interstate Commerce Commission, where he was the leading commissioner and set several important precedents for administrative process. |
Dentro del libro
Resultados 1-5 de 88
Página iv
... of the people themselves , who are to bear the burden . of the particular tax . UNIVERSITY OF MICHIGAN , Ann Arbor , January , 1876 . - THOMAS M. COOLEY . TABLE OF CONTENTS . Definitions of taxes , CHAPTER I. iv LAW OF TAXATION .
... of the people themselves , who are to bear the burden . of the particular tax . UNIVERSITY OF MICHIGAN , Ann Arbor , January , 1876 . - THOMAS M. COOLEY . TABLE OF CONTENTS . Definitions of taxes , CHAPTER I. iv LAW OF TAXATION .
Página 1
... burdens or charges im- posed by the legislative power of a state upon persons or property , to raise money for public purposes . " Substantially the same definition is given by Field , Ch . J. , in Perry v . Washburn , 30 Cal . , 318 ...
... burdens or charges im- posed by the legislative power of a state upon persons or property , to raise money for public purposes . " Substantially the same definition is given by Field , Ch . J. , in Perry v . Washburn , 30 Cal . , 318 ...
Página 2
... burdens of government . In an exercise of the power to tax , the purpose always is , that a common burden shall be sustained by common contributions , regulated by some fixed general rule , and apportioned by the law according to some ...
... burdens of government . In an exercise of the power to tax , the purpose always is , that a common burden shall be sustained by common contributions , regulated by some fixed general rule , and apportioned by the law according to some ...
Página 3
... burden : e . g . , a tax for school purposes levied upon a manufacturing corporation . But in truth benefits always flow from the ap- propriation of public moneys to such purposes , which corporations in com- mon with natural persons ...
... burden : e . g . , a tax for school purposes levied upon a manufacturing corporation . But in truth benefits always flow from the ap- propriation of public moneys to such purposes , which corporations in com- mon with natural persons ...
Página 9
... burden would not be taxation , if revenue were not the purpose . But in laying taxes other considerations not only are but ought to be kept in view ; the question being always not exclusively how a certain sum of money can be collected ...
... burden would not be taxation , if revenue were not the purpose . But in laying taxes other considerations not only are but ought to be kept in view ; the question being always not exclusively how a certain sum of money can be collected ...
Contenido
Valuation of real property | 287 |
Defects which do not vitiate 293 | 293 |
Various methods of collection | 299 |
Collection by the state from its municipalities | 321 |
THE SALE OF LANDS FOR UNPAID TAXES | 322 |
Presumptions of regularity force of 329332 | 329 |
Time and place of sale | 338 |
Sale to highest bidder and for cash | 344 |
48 | |
56 | |
65 | |
69 | |
76 | |
CHAPTER V | 104 |
Legislature must establish districts 110113 | 110 |
Extra territorial taxation inadmissible 121123 | 121 |
EQUALITY AND UNIFORMITY IN TAXATION | 124 |
Exemptions admissible | 130 |
In Indiana 137 | 137 |
In Tennessee 143 | 143 |
Accidental omissions from taxation 154156 | 154 |
Duplicate taxation not always avoidable 160163 | 160 |
Commuting for taxes 172 | 172 |
Methods of apportionment 175177 | 175 |
CHAPTER VIII | 184 |
Intruders may be estopped from denying their authority to act 191 | 191 |
CHAPTER IX | 197 |
Construction of local power to tax 209211 | 209 |
Retrospective taxation admissible | 221 |
Amendments may sometimes cure defects 234243 | 234 |
CHAPTER XI | 244 |
Necessity for an assessment 259260 | 259 |
Right of party taxed to a hearing 265269 | 265 |
Case of partnership | 271 |
Bids by the state or county 351 | 351 |
Judicial sales for taxes 357362 | 357 |
CHAPTER XVI | 363 |
Officer or purchaser cannot add conditions to the right | 369 |
Short statutes of limitations for tax cases 376379 | 376 |
Nature of claim to make out adverse possession 382 | 382 |
CHAPTER XIX | 396 |
CHAPTER XX | 416 |
Objections in point of policy and justice | 428 |
Value of the local power to tax | 475 |
Doubtful cases | 481 |
Inviolability of municipal property | 494 |
CHAPTER XXIII | 512 |
May be issued to compel performance of corporate duties under | 523 |
CHAPTER XXIV | 527 |
Will not be awarded until the duty to be performed is fixed | 529 |
Injunction remedy by | 536 |
Quieting title in equity after sale 544 | 544 |
Assessors liability of 550557 | 550 |
Court houses and other public buildings | 585 |
522 523 | 639 |
524 | 645 |
416 | 686 |
419423 | 699 |
423427 | 711 |
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Términos y frases comunes
action adverse possession Allen applied apportionment assessors authority Bank Barb benefit bond Boston burden certiorari citing claim collection collector common law Commonwealth compel Conn constitution construction County Commissioners court courts of equity Cush duty East Saginaw eminent domain enforce equal equity exemption exercise expense fact ground held Hohnbach imposed improvement Iowa issue judgment judicial jurisdiction justice land Lee County legislative legislature levy liable license limits mandamus Mass ment municipal corporations officer Ohio owner paid party payment Penn person taxed power to tax principle proceedings proper protection provisions purchaser purposes question R. R. Co railroad reason remedy replevin revenue rule School District Smith special assessments statute street suit Supervisors tax payer tax sale taxable taxation tion town township Veazie Bank void vote Wall warrant Wend writ
Pasajes populares
Página 7 - The tax which each individual is bound to pay ought to be certain, and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person.
Página 7 - Every tax ought to be levied at the time, or in the manner in which it is most likely to be convenient for the contributor to pay it.
Página 79 - And in deciding whether, in the given case, the object for which the taxes are assessed falls upon the one side or the other of this line, they must be governed mainly by the course and usage of the government, the objects for which taxes have been customarily and by long course of legislation levied, what objects or purposes have been considered necessary to the support and for the proper use of the government, whether state or municipal. Whatever lawfully pertains to this, and is sanctioned by...
Página 68 - There are limitations on such power which grow out of the essential nature of all free governments. Implied reservations of individual rights, without which the social compact could not exist, and which are respected by all governments entitled to the name.
Página 395 - Nothing herein shall be construed to exempt the real property of associations from either State, county, or municipal taxes to the same extent, according to its value, as other real property is taxed.
Página 6 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Página 79 - It is undoubtedly the duty of the legislature which imposes or authorizes municipalities to impose a tax, to see that it is not to be used for purposes of private interest instead of a public use ; and the courts can only be justified in interposing when a violation of this principle is clear, and the reason for interference cogent. And in deciding whether, in...
Página 154 - The rule of taxation shall be uniform, and taxes shall be levied upon such property as the legislature shall prescribe.
Página 186 - ... third, under color of a known election or appointment, void because the officer was not eligible, or because there •was a want of power in the electing or appointing body, or by reason of some defect or irregularity in its exercise, such ineligibility, want of power, or defect being unknown to the public; fourth, under color of an election or appointment by or pursuant to a public unconstitutional law, before the same is adjudged to be such.
Página 215 - There are undoubtedly many statutory requisitions Intended for the guide of officers In the conduct of business devolved upon them, which do not limit their power, or render its exercise in disregard of the requisitions ineffectual. Such, generally, are regulations designed to secure order, system, and dispatch in proceedings, and by a disregard of which the rights of parties interested cannot be injuriously affected.