The Taxation of Property of Railroad Companies in California As Affected By the
The Taxation of Property of Railroad Companies in California As Affected By the
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To quickly assess the difficulty of the text, read a short excerpt:
) The suggestion of counsel that there is a difference in the law as to notice and opportunity of being heard, where an assessment is made for local purposes and where it is made under a statute providing revenue for the State, is without foundation. Taxation for local improvements, or for city, county, or town purposes, involves the exercise of the same power which is exerted in taxation for State or general purposes. It is the sovereign power of the State in both cases which authorizes the ta...x, whether that power be exerted directly by an act of the Legislature, or by a municipal body as an instrumentality of the State. " That these assessments, " says Cooley, speaking of such as are special, " are an exercise of the taxing power has over and over again been affirmed, until the controversy may be regarded as closed. " And this statement is sup- ported in a note to his treatise, by a reference to numerous adjudged cases, (p. 430. ) 45 The object both of taxation for general purposes and of assessments for local purposes is to raise money.
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To quickly assess the difficulty of the text, read a short excerpt:
) The suggestion of counsel that there is a difference in the law as to notice and opportunity of being heard, where an assessment is made for local purposes and where it is made under a statute providing revenue for the State, is without foundation. Taxation for local improvements, or for city, county, or town purposes, involves the exercise of the same power which is exerted in taxation for State or general purposes. It is the sovereign power of the State in both cases which authorizes the ta...x, whether that power be exerted directly by an act of the Legislature, or by a municipal body as an instrumentality of the State. " That these assessments, " says Cooley, speaking of such as are special, " are an exercise of the taxing power has over and over again been affirmed, until the controversy may be regarded as closed. " And this statement is sup- ported in a note to his treatise, by a reference to numerous adjudged cases, (p. 430. ) 45 The object both of taxation for general purposes and of assessments for local purposes is to raise money.
What to read after The Taxation of Property of Railroad Companies in California As Affected By the?
You can find similar books in the "Read Also" column, or choose other free books by United States. Circuit Court (4th Circuit) to read onlineMoreLess
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