Legal Term Dictionary

In old English law. A seller of wine; one who kept a house or shop lor the sale of wine.

In old English law. A seller of wine; one who kept a house or shop lor the sale of wine. Less...

v. To impose a tax; to enact or declare that a pecuniary contribution shall be made by the persons liable, for the support of government Spoken of an individual, to be taxed is to be included in an assessment ?made for purposes of taxation. In praetiee. To assess or determine; More...

v. To impose a tax; to enact or declare that a pecuniary contribution shall be made by the persons liable, for the support of government Spoken of an individual, to be taxed is to be included in an assessment ?made for purposes of taxation. In praetiee. To assess or determine; to liquidate, adjust or settle. Spoken particularly of taxing costs, (q. v.) Less...

n. Taxes are a ratable portion of the produce of the property and labor of the individual citizens, taken by the nation, in the exercise of Its sovereign rights, for the support of government for the administration of the laws, and as the means for continuing-in operation the various legitimate More...

n. Taxes are a ratable portion of the produce of the property and labor of the individual citizens, taken by the nation, in the exercise of Its sovereign rights, for the support of government for the administration of the laws, and as the means for continuing-in operation the various legitimate functions of the state. Black, Tax Titles, S 2; New London v. Miller, 60 Conn. 112, 22 Atl. 499; Graham v. St Joseph Tp., 67 Mich. 652, 35 N. W. 808; Gibbons v. Ogden, 9 Wheat 1, 6 L. Ed. 23. Taxes are the enforced proportional contribution of persons and property, levied by the authority of the state for the support of the government, and for all public needs; portions of the property of the citizen, demanded and received by the government, to be disposed of to enable it to discharge its functions. Opinion of Justices, 58 Me. 590; Moog v. Randolph, 77 Ala. 597; Palmer .v. Way, 6 Colo. 106; Wagner v. Rock Island, 146 111. 189, 34 N E. 545, 21 L. R. A. 519; In re Hun, 144 N. Y. 472, 39 N. B. 37S; Taylor v. Boyd, 63 Tex. 533; Morgan's Co. v. State Board of Health, 118 U. S. 455, 6 Sup. Ct. 1114, 30 I* Ed. 237; Dranga v. Howe, 127 Cal. 506, 59 Pac. 944; McClelland v. State, 138 Ind. 321, 37 N. E. 1089; Hanson v. Vernon, 27 Iowa, 28, 1 Am. Rep. 215; -Bonaparte v. State, 63 Md. 465; Pittsburgh, etc., R. Co. v. State, 49 Ohio St. 189, 30 N. E. 435, 16 L. R. A. 380; Illinois Cent R. Co. v. Decatur, 147 U. S. 190, 13 Sup. Ct 293, 87 I Ed. 132. In a general sense, a tax is any contribution imposed by government upon individuals, for the use and service of the state, whether under the name of toll, tribute, tallage, gabel, impost duty, custom, excise, subsidy, aid, supply, or other name. Story, Const. 950. Synonyms. In a broad sense, taxes undoubtedly Include assessments, and the right to Impose assessments has its foundation in the taxing power of the government; and yet In practice and as generally understood, there is a broad distinction between the two terms. "Taxes," as the term is generally used, are public burdens imposed generally upon the inhabitants of the whole state, or upon some civil division thereof, for governmental purposes, without reference to peculiar benefits to particular individuals or property. "Assessments" have reference to impositions for improvements which are specially beneficial to particular individuals or property, and which are imposed in proportion to the particular benefits supposed to be conferred. They are justified only because the Improvements confer special benefits, and are Just only when they are divided in proportion to such benefits. Roosevelt Hospital v. New York, 84 N. Y. 112. As distinguished from other kinds of taxation, "assessments" are those special and local Impositions upon property in .the immediate vicinity of municipal Improvements which are necessary to pay for the Improvement and are laid with ref-terence to the special benefit which the property is supposed to have derived therefrom. Hale v. Kenosha, 29 Wis. 599; Ridenour v. oSalfin, 1 Handy (Ohio) 464; King v. Portland, 2 Or. 146; Williams v. Corcoran, 46 Cal. 553. Taxes differ from subsidies, in being certain and orderly, and from forced Contributions, etc., in that they are levied by authority of law, and by some rule of proportion which is intended to Insure uniformity ot contribution, and a just apportionment of the burdens of government Cooley, Tax'n, 2. The words "tax" and "excise," although often used as synonymous, are to be considered as having entirely distinct and separate significations. The former is a charge apportioned either among the whole people of the state, or those residing within certain districts, municipalities, or sections. It is required to be Imposed, as we shall more fully explain hereafter, so that, if levied for the public charges of government it shall be shared according to the estate, real and personal, which each person may possess; or, if raised to defray the cost of some local government of a public nature, it shall be borne by those who will receive some special and peculiar benefit or advantage which an expenditure of money for a public object may cause to those on whom the tax is assessed. An excise, on the other hand, is of a different character. It is based on no rule of apportionment or equality whatever. It is a fixed, absolute, and direct charge laid on merchandise, products, or commodities, without any regard to the amount of property belonging to those on whom it may fall, or to any supposed relation between money expended for a public object and a special benefit occasioned to those by whom the charge is to be paid. Oliver v. Washington Mills, 11 Allen (Mass.) 274. -Ad valorem tax. See AD VALOREM.-Capitation tax. See that title-Collateral inheritance tax. See COLLATERAL INHERITANCE.-Direct tax. A direct tax is one which is demanded from the very persons who, it is intended or desired, should pay it. Indirect taxes are those which are demanded from one person, in the expectation and intention that he shall indemnify himself at the expense of another. Mill, Pol. Econ. Taxes are divided into "direct," under which designation would be included those which are assessed upon the property, person, business, income, etc.. of those who are to pay them, and "indirect," or those which are levied on commodities before they reach the consumer, and are paid by those upon whom they ultimately fall, not as taxes, but as part of the market price of the commodity. Cooley, Tax'n, 6. Historical evidence shows that personal property, contracts, occupations, and the like, have never been regarded as the subjects of direct tax. The phrase is understood to be limited to taxes on land and its appurtenances, and on polls. Veazie Bank v. Fenno, 8 Wall. 533, 19 L. Ed. 482. See Hylton v. U. S., 3 Dall. 171. 1 L. Ed. 556; Pacific Ins. Co. v. Soule, 7 Wall. 445, 19 L. Ed. 95: Scholey v. ftew, 90 U. S. 347, 23 L. Ed. 99: Springer v. U. S., 102 TJ. S. 602, 26 L. Ed. 253; Veazie Bank v. Penno, 8 Wall. 533, 19 L. Ed. 482; Pollock v. Farmers' L. & T. Co., 157 U. S. 429, 15 Sup. Ct. 673, 39 L. Ed. 759; Railroad Co. v. Morrow, 87 Tenn. 406. 11 S. W. 348, 2 TJ. R. A. 853: People v. Kniffht, 174 N. Y. 475, 67 N. E. 65, 63 L. R. A. 87 -Franchise tax. See FRANCHISE.-Income tax. See INCOME. -Indirect taxes are those demanded in the first instance from one person in the expectation and intention that he shall indemnify himself at the expense of another. "Ordinarily all taxes paid primarily by persons who can shift the burden upon some one else, or who are under no legal compnlsion to pay them, are 'considered indirect taxes." Pollock v. Farmers' L. & T. Co., 157 U. S. 429, 15 Sup. Ct. 673, 39 L. Ed. 759: Springer v. TJ. S., 102 TJ. S. 602, 26 L. Ed. 253; Thomassoh v. State, 15 Ind. 451.-Inheritance tax. See INHERITANCE.-License tax. See LICENSE.-Local taxes. Those assessments which are limited to certain districts, as poor-rates, parochial taxes, county rates, municipal taxes, etc.-Occupation tax. See OCCUPATION.-Parliamentary taxes. Such taxes as are' imposed directly by act of parliament t. e., bv the legislature itself, as distinguished from those which are imposed by private individuals or bodies under the authority of an act of parliament. Thus, a sewers rate, not being imposed directly by act of parliament, but by certain persons termed "commissioners of sewers," is not a parliamentary tax; whereas the income tax, which is directly imposed, and the amount also fixed, by act of parliament, is a parliamentary tax. Brown.-Personal tax. This term may mean either a tax imposed on the person without reference to property, as, a capitation or poll tax, or a tax imposed on personal property, as distinguished from one laid on real property. See Jack v. Walker (O. C) 79 Fed. 141: Potter y. Ross, 23 N. J. Law, 517; Bates' Ann. St. Ohio, 1904, | 2860.-Poll tax. See that title.- Pnblio tax. A tax levied for some general public purpose or for the purposes of the general public revenue, as distinguished from local municipal taxes and assessments. Morgan y. Cree, 46 Vt 783, 14 Am. Rep. 640; Buffalo City Cemetery v. Buffalo, 46 N. Y. 509.-Specific tax. A tax imposed as a fixed sum on each article or item of property of a given class or kind, without regard to its value; opposed to ad valorem tax.-Snceession tax. See SUCCESSION.-Tax certificate. A certificate of the purchase of land at a tax sale thereof, driven by the officer making the sale, and which s evidence of the holder's right to receive a deed of the land if it is not redeemed within the time limited by law. See Eaton v. Manitowoc County, 44 Wis. 492; Nelson v. Central Land Co., 35 Minn. 408, 29 N. W. 121.-Tax-deed. The conveyance given upon a sale of lands made for non-payment of taxes; the deed whereby the oflicer of the law undertakes to convey the title of the proprietor to the purchaser at the tax-sale.-Tax lease. The instrument (or estate) given to the purchaser of land at a tax sale, where the law does not permit the sale of the estate in fee for non-payment of taxes, but instead thereof directs the sale of an estate for years.-Tax levy. The total sum to be raised by a tax. Also the bill, enactment, or measure of legislation by which an annual or general tax Is imposed.-Tax-lien. A statutory lien, existing in favor of the state or municipality, upon the lands of a person charged with taxes, binding the same either for the taxes assessed' upon the specific tract of land or (in some jurisdictions) for all the taxes due from the individual, and which may be foreclosed for non-payment by judgment of a court or sale of the land.-Tax-payer. A person chargeable with a tax; one from whom government demands a pecuniary contribution towards its support.-Tax-payers' lists. Written exhibits required to be made out by the tax-payers resident in a district enumerating all the property owned by them and subject to taxation, to be handed to the assessors, at a specified date or at regular periods, as a basis for assessment and valuation.-Tax purchaser. A person who buys land at a tax-sale; the person to whom land, at a tax-sale thereof. Is struck down.-Tax roll. See ROLL.-Tax sale. See SALE.-Tax-title. The title by which one holds land which he purchased at a tax-sale. That species of title which is inaugurated by a successful bid for land at a collector's sale of the same for non-payment of taxes, competed by the failure of those entitled to re-Jeem within the specified time, and evidenced by the deed executed to the tax purchaser, or his assignee, by the proper ofllcer.-Taxing district. The district throughout which a particular tax or assessment is ratably apportioned and levied upon the inhabitants: it may comprise the whole state, one county, a city, a ward, or part of a street.-Tonnage tax. See TONNAGE DUTY.-Wheel tax. A tax on wheeled vehicles of some or all kinds and bicycles.-Window tax. See WINDOW. Less...

L. Lat A tax. Spelman. In old records. An allotted piece of work; a task.

L. Lat A tax. Spelman. In old records. An allotted piece of work; a task. Less...

Subject to taxation; liable to be assessed, along with others, for a share in a tax. Persons subject to taxation are sometimes called "taxables;" .so property which may be assessed for taxation is said to be taxable. Applied to costs in an action, the word means proper to be taxed More...

Subject to taxation; liable to be assessed, along with others, for a share in a tax. Persons subject to taxation are sometimes called "taxables;" .so property which may be assessed for taxation is said to be taxable. Applied to costs in an action, the word means proper to be taxed or charged up; legally chargeable or assessable. Less...

Lat To rate or value. Calvin. To tax; to lay a tax or tribute. Spelman. In old English practice. To assess; to rate or estimate; to moderate or regulate an assessment or rate.

Lat To rate or value. Calvin. To tax; to lay a tax or tribute. Spelman. In old English practice. To assess; to rate or estimate; to moderate or regulate an assessment or rate. Less...

In old European law. 8oldlers of a garrison or fleet assigned to a certain station. Spelman.

In old European law. 8oldlers of a garrison or fleet assigned to a certain station. Spelman. Less...

Lat In Roman law. Taxation or assessment of damages; the assessment, by the judge, of the amount of damages to be awarded to a plaintiff, and particularly in the way of reducing the amount claimed or sworn to by the latter.

Lat In Roman law. Taxation or assessment of damages; the assessment, by the judge, of the amount of damages to be awarded to a plaintiff, and particularly in the way of reducing the amount claimed or sworn to by the latter. Less...

The valuation of ecclesiastical benefices made through every diocese In England, on occasion of Pope Innocent IV. granting to King Henry III. the tenth of all spirituals for three years. This taxation was flrst made by Walter, bishop of Norwich, delegated by the pope to this office in 38 Hen. More...

The valuation of ecclesiastical benefices made through every diocese In England, on occasion of Pope Innocent IV. granting to King Henry III. the tenth of all spirituals for three years. This taxation was flrst made by Walter, bishop of Norwich, delegated by the pope to this office in 38 Hen. 111., and hence called "Tawatio Norwicencis.1* It is also called "Pope Innocent's Valor." Wharton. Less...

In old English practice, Taxation of costs.

In old English practice, Taxation of costs. Less...