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A Treatise On The Law Of Taxation Including The Law Of Local Assessments, Thomas M. Cooley
A Treatise On The Law Of Taxation Including The Law Of Local Assessments, Thomas M. Cooley
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"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 …