Download Full Text (70.0 MB)

Download Front Matter (114 KB)

Download Preface (236 KB)

Download Table of Contents (1.0 MB)

Download Table of Cases (4.3 MB)

Download Chapter I. Taxes, Their Nature and Kind. (3.0 MB)

Download Chapter II. The Nature of the Power to Tax. (992 KB)

Download Chapter III. Limitations Upon the Taxing Power. (2.7 MB)

Download Chapter IV. The Purposes for Which Taxes May Be Laid. (3.6 MB)

Download Chapter V. The Purpose Must Pertain to the District Taxed. (2.0 MB)

Download Chapter VI. Equality and Uniformity in Taxation. (5.1 MB)

Download Chapter VII. The Apportionment of Taxes. (905 KB)

Download Chapter VIII. Official Actions in the Matters of Taxation. (1.4 MB)

Download Chapter IX. The Construction of Tax Laws. (2.6 MB)

Download Chapter X. Curing Defects in Tax Proceedings. (2.0 MB)

Download Chapter XI. The Voting of the Tax. (1.4 MB)

Download Chapter XII. The Assessment of Property for Taxation. (3.5 MB)

Download Chapter XIII. The Collector's Warrant. (612 KB)

Download Chapter XIV. The Collection of the Tax. (2.4 MB)

Download Chapter XV. The Sale of Lands for Unpaid Taxes. (4.1 MB)

Download Chapter XVI. Redemption of Lands from Tax Sales. (833 KB)

Download Chapter XVII. Proceedings at Law to Recover Lands Sold for Taxes. (1.4 MB)

Download Chapter XVIII. Taxation of Business. (1.2 MB)

Download Chapter XIX. Taxes Under the Power of Police. (2.0 MB)

Download Chapter XX. Taxation by Special Assessment. (5.7 MB)

Download Chapter XXI. Local Taxation Under Legislative Compulsion. (2.2 MB)

Download Chapter XXII. The Remedies of the State Against Collectors of Taxes. (1.6 MB)

Download Chapter XXIII. Enforcing Official Duty Under the Tax Laws. (1.5 MB)

Download Chapter XXIV. The Remedies for Excessive and Illegal Taxation. (4.9 MB)

Download Index (8.8 MB)


"The following pages have been prepared with a view to present in a shape for practical use, the general rules which must govern the action of all authorities acting in matters of taxation ….

The preparation of any treatise on taxation necessarily involves the presentation of disputed points, and the expression of opinions upon them. This has been done in the following pages. It has not been the purpose, however, to take any positions which it was not believed the authorities would justify; and if this has been done in any instance, the references which are made to authorities will doubtless enable the reader to detect the error." --Preface

Publication Date



Callaghan and Company




History of taxation, Tax legislation, Tax assessment


Constitutional Law | Legal Remedies | State and Local Government Law | Taxation-Federal | Taxation-State and Local | Tax Law

A Treatise on the Law of Taxation Including the Law of Local Assessments