Limitations of the taxing power, including limitations upon public indebtedness : a treatise upon the constitutional law governing taxation and the incurrence of public debt in the United States, in the several states, and in the territories / by James M. Gray.
1906
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Details
Title
Limitations of the taxing power, including limitations upon public indebtedness : a treatise upon the constitutional law governing taxation and the incurrence of public debt in the United States, in the several states, and in the territories / by James M. Gray.
Imprint
San Francisco : Bancroft-Whitney Company, 1906.
Description
1 online resource (lx, 1316 pages)
Series
Taxation & Economic Reform in America Parts I & II, 1781-2009.
Formatted Contents Note
Equality is the fundamental thought in the constitutional law of taxation
Definitions and scope of taxing power, analysis of franchise taxes
Territorial jurisdiction : situs
The purposes of taxation
Taxing districts
Delegation of the taxing power
Local self-government
The federal taxing power and its limitations
Implied limitations of the federal constitution upon the taxing powers of the states; taxation of federal agencies
State taxation in interference with commerce
Other federal restrictions with respect to commerce
Contractual limitations on the taxing powers of the states
Limitations upon taxing power imposed by treaties
The fourteenth amendment ; privileges and immunities of citizens
Due process of law : notice and hearing
Due process of law in the collection of taxes and enforcement of tax laws
Due process of law : curative acts
Equality and uniformity generally
Equality : double taxation
Equality and the police power, in license, privilege and occupation taxes
Equality and due process in methods of taxation
Inheritance taxes : equality and due process
State constitutions and decisions as to uniformity, equality, and local and local and special laws
Various provisions of the state constitutions supplementing the requirements of equality
Form and enactment : some provisions respecting the methods of enacting laws
Retrospective laws
Local assessments
Limitations on the rate of taxation
Limitations of debt contracting power.
Definitions and scope of taxing power, analysis of franchise taxes
Territorial jurisdiction : situs
The purposes of taxation
Taxing districts
Delegation of the taxing power
Local self-government
The federal taxing power and its limitations
Implied limitations of the federal constitution upon the taxing powers of the states; taxation of federal agencies
State taxation in interference with commerce
Other federal restrictions with respect to commerce
Contractual limitations on the taxing powers of the states
Limitations upon taxing power imposed by treaties
The fourteenth amendment ; privileges and immunities of citizens
Due process of law : notice and hearing
Due process of law in the collection of taxes and enforcement of tax laws
Due process of law : curative acts
Equality and uniformity generally
Equality : double taxation
Equality and the police power, in license, privilege and occupation taxes
Equality and due process in methods of taxation
Inheritance taxes : equality and due process
State constitutions and decisions as to uniformity, equality, and local and local and special laws
Various provisions of the state constitutions supplementing the requirements of equality
Form and enactment : some provisions respecting the methods of enacting laws
Retrospective laws
Local assessments
Limitations on the rate of taxation
Limitations of debt contracting power.
Bibliography, etc. Note
Includes bibliographical references and index.
Source of Description
Description based on print version record.
Available in Other Form
Original
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Language
English
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