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Download Full Text (397.2 MB)

Download Front Matter (231 KB)

Download Preface (980 KB)

Download Table of Contents (5.6 MB)

Download Table of Cases (21.1 MB)

Download Chapter I. Taxes, Their Nature and Kinds. (17.3 MB)

Download Chapter II. The Nature of the Power to Tax. (5.3 MB)

Download Chapter III. Limitation Upon the Taxing Power. (15.2 MB)

Download Chapter IV. The Purposes for which Taxes May Be Laid. (21.0 MB)

Download Chapter V. The Purpose Must Pertain to the District Taxed. (11.3 MB)

Download Chapter VI. Equality and Uniformity in Taxation. (29.2 MB)

Download Chapter VII. Apportionment of Taxes. (4.7 MB)

Download Chapter VIII. Official Action in Matters of Taxation. (7.5 MB)

Download Chapter IX. The Construction of Tax Laws. (14.8 MB)

Download Chapter X. Curing Defects in Tax Proceedings. (11.2 MB)

Download Chapter XI. The Voting of the Tax. (7.4 MB)

Download Chapter XII. The Assessment of Property for Taxation. (19.4 MB)

Download Chapter XIII. The Collector's Warrant. (3.0 MB)

Download Chapter XIV. The Collection of the Tax. (13.3 MB)

Download Chapter XV. The Sale of Lands for Unpaid Taxes. (22.6 MB)

Download Chapter XVI. Redemption of Lands from Tax Sales. (4.3 MB)

Download Chapter XVII. Proceedings at Law to Recover Lands Sold for Taxes. (7.3 MB)

Download Chapter XVIII. Taxation of Business. (6.5 MB)

Download Chapter XIX. Taxes Under the Power of the Police. (10.9 MB)

Download Chapter XX. Taxation by Special Assessment. (32.2 MB)

Download Chapter XXI. Local Taxation Under Legislative Compulsion. (12.3 MB)

Download Chapter XXII. The Remedies of the State Against Collectors of Taxes. (8.8 MB)

Download Chapter XXIII. Enforcing Official Duty Under the Tax Laws.Chapter XXI. Local Taxation Under Legislative Compulsion. (8.1 MB)

Download Chapter XXIV. The Remedies for Illegal and Unjust Taxation. (27.6 MB)

Download Index (49.4 MB)

Description

"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

1876

Publisher

Callaghan and Company

City

Chicago

Keywords

History of taxation, Tax legislation, Tax assessment

Disciplines

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

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