A Treatise on the Law of Taxation, Including the Law of Local AssessmentsThe Lawbook Exchange, Ltd., 2003 - 741 sider 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. |
Innhold
xxix | |
1 | |
12 | |
18 | |
Taxes on corporate franchises | 25 |
vi | 32 |
General right to tax other subjects | 34 |
CHAPTER III | 41 |
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 |
The taxing power not to be delegated 4851 | 48 |
Agencies of government not taxable 56 | 56 |
Taxes which impair the obligation of contracts 686 | 65 |
It is presumed to be correct 69 | 69 |
Public purposes in general 7683 | 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 |
686 | |
699 | |
711 | |
Andre utgaver - Vis alle
A Treatise on the Law of Taxation: Including the Law of Local Assessments Thomas McIntyre Cooley Uten tilgangsbegrensning - 1881 |
A Treatise on the Law of Taxation: Including the Law of Local Assessments Thomas McIntyre Cooley Uten tilgangsbegrensning - 1876 |
A Treatise on the Law of Taxation: Including the Law of Local Assessments Thomas McIntyre Cooley Uten tilgangsbegrensning - 1879 |
Vanlige uttrykk og setninger
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
Populære avsnitt
Side 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.
Side 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.
Side 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.
Referanser til denne boken
Report of the Librarian and Annual Supplement to the General Catalogue State Library of Massachusetts Uten tilgangsbegrensning - 1899 |
Report of the Librarian of the State Library of Massachusetts State Library of Massachusetts Uten tilgangsbegrensning - 1899 |