Second Report of the Commissioners to Revise the Laws for the Assessment and Collection of Taxes in the State of New York: With a Code of Laws Relative to Assessment and Taxation

Передня обкладинка
 

Відгуки відвідувачів - Написати рецензію

Не знайдено жодних рецензій.

Вибрані сторінки

Інші видання - Показати все

Загальні терміни та фрази

Популярні уривки

Сторінка 61 - 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 61 - 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 63 - ... property. That anterior to the formation of the 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 60 - 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. This was not intended by the American people. They did not design to make their government...
Сторінка 65 - 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.
Сторінка 80 - land," as used in this Chapter, shall be construed to include the land itself, all buildings, and other articles erected upon or affixed to the same, all trees and underwood growing thereon, and all mines, minerals, quarries and fossils, in and under the same, except mines belonging to the state; and the terms "real estate...
Сторінка 64 - The stock it issues is the evidence of a debt created by the exercise of this power. The tax in question is a tax upon the contract subsisting between the government and the individual. It bears directly upon that contract, while subsisting and in full force. The power operates upon the contract the instant it is framed, and must imply a right to affect that contract. If the States and corporations...
Сторінка 60 - If we apply the principle for which the State of Maryland contends to the Constitution generally, we shall find it capable of changing totally the character of that instrument. We shall find it capable of arresting all the measures of the government, and of prostrating it at the foot of the States.
Сторінка 91 - Where a person is assessed as trustee, guardian, executor or administrator, he shall be assessed as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment...
Сторінка 63 - ... that is, of contracts respecting property, under which some individual could claim a right to something beneficial to himself; and that since the clause in the constitution must, in construction, receive some limitation, it may be confined, and ought to be confined, to cases of this description,— to cases within the mischief it was intended to remedy.

Бібліографічна інформація