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according aggregate amount annual arbitrary assessment roll assessors authorised bonds building occupancy valuation capital cent centum chattels choses in action citizens Cobden Club collection companies Conflict of Laws Connecticut Constitution corporation debt decision dollars domicile duty equalisation exempt from taxation existing system imposed increase indebtedness individual invested jurisdiction land Legislature levied liable to taxation manufacturing Maryland Massachusetts ment mortgages municipal negotiable instruments non-resident oath occupied Oneida county paid Pennsylvania personal estate personal property perty population practice present principle provisions purposes of taxation question railroad rate of taxation real and personal real estate real property rent rental value resident respect revenue savings banks securities sovereignty subject to taxation Supreme Court system of taxation tax commissioner taxa taxable thereof tion town or ward United valuation and assessment valuation of personal valuation of real York York city
Сторінка 65 - It is sufficient for the present, to say, generally, that, when the importer has so acted upon the thing imported that it has become incorporated and mixed up with the mass % of property in the country, it has, * perhaps, lost its distinctive character as an import, and has become subject to the taxing power of the State ; but while remaining the property of the VOL.
Сторінка 64 - If the states may tax one instrument, employed by the government in the execution of its powers, they may tax any and every other instrument. They may tax the mail; they may tax the mint; they may tax patent rights; they may tax the papers of the custom-house; they may tax judicial process; they may tax all the means employed by the government, to an excess which would defeat all the ends of government.
Сторінка 23 - If a Jew wrong a Christian, what is his humility? revenge; If a Christian wrong a Jew, what should his sufferance be by Christian example? why, revenge. The villainy, you teach me, I will execute ; and it shall go hard, but I will better the instruction.
Сторінка 68 - The right to tax the contract to any extent, when made, must operate upon the power to borrow before it is exercised, and have a sensible influence on the contract. The extent of this influence depends on the will of a distinct government. To any extent, however inconsiderable, it is a burden on the operations of government. It may be carried to an extent which shall arrest them entirely.
Сторінка 77 - By the law of the land, is most clearly intended, the general law; a law, which hears before it condemns; which proceeds upon inquiry, and renders judgment only after trial. The meaning is, that every citizen shall hold his life, liberty, property, and immunities under the protection of the general rules which govern society. Everything which may pass under the form of an enactment, is not therefore to be considered the law of the land.
Сторінка 65 - It is sufficient for the present to say, generally, that when the importer has so acted upon the thing imported, that it has become incorporated and mixed up with the mass of property in the country, it has, perhaps, lost its distinctive character as an import, and has become subject to the taxing power of the State; but while remaining the property of the importer, in his warehouse, in the original form or package in which it was imported, a tax upon it is too plainly a duty on imports to escape...
Сторінка 68 - Constitution, a course of legislation had prevailed in many, if not in all, of the states, which weakened the confidence of man in man, and embarrassed all transactions between individuals, by dispensing with a faithful performance of engagements. To correct this mischief, by restraining the power which produced it, the state...
Сторінка 94 - A nation within whose territory any personal property is actually situate has an entire dominion over it while therein, in point of sovereignty and jurisdiction, as it has over immovable property situate there.
Сторінка 69 - All subjects over which the sovereign power of a state extends are objects of taxation ; but those over which it does not extend are, upon the soundest principles, exempt from taxation.