| United States. Congress. Internal Revenue Taxation Joint Committee - 1936 - 144 sider
...necessarily follows that under the constitution of the State all taxes must be levied by valuation so that every person and corporation shall pay a tax in proportion to the valuation of his or its property. Pointing to the fact that the income tax provides for a graduated... | |
| 1886 - 1040 sider
...of Illinois, which is in these words: shall pay a tax in proportion to the value of his, her, or its property; such value to be ascertained by some person...otherwise; but the general assembly shall have power to tax peddlers, auctioneers, brokers, hawkers, merchants, commission merchants, showmen, jugglers, innkeepers,... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1938 - 198 sider
...prescribe by law such regulations as shall secure a just valuation for taxation of such property, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its tangible property, provided that the Legislature may determine the manner and extent of... | |
| Illinois State Bar Association - 1917 - 690 sider
...constitution declares that the general assembly ^shall provide revenue by levying a tax by valuation "so that every person and corporation shall pay a tax in proportion to the value of his, her or its property, such value to be ascertained by some person or persons to be elected or appointed... | |
| Illinois. Supreme Court - 1895 - 730 sider
...so that every person and corporation shall pay a tax in proportion to the value of his, her or its property, such value to be ascertained by some person...otherwise; but the General Assembly shall have power to tax peddlers, auctioneers, brokers, hawkers, merchants, commission merchants, showmen, jugpiers, inn keepers,... | |
| Illinois. Supreme Court - 1900 - 712 sider
...section 1 of article 9 of the constitution of this State all taxes must be levied by valuation, the value to be ascertained by some person or persons to be elected or appointed. There can be no lawful levy of a tax except upon an assessment, and under our system all assessments... | |
| Illinois. Supreme Court - 1891 - 802 sider
...universality established by the first clause of said section 1 of the constitution, which provides that every person and corporation shall pay a tax in proportion to the value of Opinion of the Court. his, her or its property, and that the statute is therefore void, and the assessment... | |
| Illinois. Supreme Court - 1902 - 710 sider
...revenue as shall be needful by levying a tax by valuation, so that every person and cor-' poration shall pay a tax in proportion to the value of his or her property, and the provisions of the statute are designed to accomplish that purpose. The requirement of the statute... | |
| Illinois. Supreme Court - 1901 - 716 sider
...legislature, which, however, are required by the constitution to enforce the provision that every person or corporation shall pay a tax in proportion to the value of his, her or its property. The intent of the people was that revenue should be provided by levying a tax... | |
| United States. Supreme Court - 1901 - 1310 sider
...that "the General Assembly shall provide for levying a tax by valuation, so •¿hat every person or corporation shall pay a tax in proportion to the value...some person or persons to be elected or appointed in euch manner ae the General Assembly shall direct, and not otherwise." Section 6 directs that "The corporate... | |
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