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Full-Text Articles in Law

Special Assessments Upon Cemeteries, Ralph W. Aigler Jan 1916

Special Assessments Upon Cemeteries, Ralph W. Aigler

Articles

Though the power to tax cemeteries would seem to be entirely clear, very commonly land devoted to such purpose is declared by constitution or statute to be exempt. See COOLY, TAXATION, (3rd ed.) 354. So also in the case of special assessments such land, in the absence of a clear exemption, is liable thereto. Bloomington Cemetery Assoc. v. People, 139 IIl. 16, 28 N. E. 1076; Mullins v. Cemetery Assoc., 239 Mo. 681, 144 S. W. 109; Buffalo City Cemetery v. Buffalo, 46 N. Y. 503; Lima v. Lima Cemetery Assoc., 42 Oh. St. 128, 51 Am. Rep. 809. It ...


Some Legal Aspects Of Special Assessments, Frank L. Sage Jan 1904

Some Legal Aspects Of Special Assessments, Frank L. Sage

Articles

Taxes have been defined as "the enforced proportional contributions from persons and property levied by the state by virtue of its sovereignty for the support of the government and all public needs." The essential elements that we will notice particularly are two; first, that the contributions are proportional, that is, levied upon all in the same class according to some impartial standard, and second, that taxes can be levied for public purposes only.


Remedies Of Illegal Taxation, Thomas M. Cooley Dec 1880

Remedies Of Illegal Taxation, Thomas M. Cooley

Articles

Taxation is to a nation what the circulation of the blood is to he individual; absolutely essential to life. In ordinary times it is the chief burden which government imposes upon the people, and is likely, therefore, to be the greatest source of discontent. This renders it of the utmost importance that taxation should as nearly as possible be just, and also that it should appear to those who pay it to be just. Absolute justice, however, is unattainable.