Taxation-State and Local Commons^™

Process In Forfeited And Delinquent Land Suits---A Moot Question?, George G. Bailey

West Virginia Law Review

No abstract provided.

Service Of Process In Delinquent Lands Proceeding---A Suit That Is Not A Suit, Clyde L. Colson

West Virginia Law Review

No abstract provided.

Tennessee Death Taxes, Charles K. Cosner

Vanderbilt Law Review

The leading articles in this symposium stress the problems which federal death duties create in the planning of estates. The purpose of this note is to discuss the Tennessee Inheritance Tax,' and to indicate how its treatment of particular types of property and forms of ownership differs from the federal succession tax.

The federal tax poses no problem to the Tennessean of moderate means in planning his estate. By some elementary advance planning, all but very substantial estates may be made free of federal tax. In no event will an estate be subject to federal tax which is valued at …

Municipal Corporations - Constitutional Law-Exemption Of Homesteads From Taxation For State Purposes, Hobart Taylor, Jr.

Michigan Law Review

A taxpayer brought a class suit in his own name for the use and benefit of himself and other taxpayers against the city of Wichita Falls to have an ordinance exempting from all taxes $3,000 of the assessed taxable values of all residence homesteads of the city declared void, and for a permanent injunction restraining the city from allowing such exemption and issuing certificates therefor to owners of homesteads. The ordinance had been passed under authority of a constitutional amendment permitting a similar exemption for "state purposes." Held, a homestead is taxable under the constitution for all purposes other …

Taxation - Special Assessments - Due Process - Requirement Of Notice For Repair Of Existing Improvement, Hobart Taylor, Jr.

Michigan Law Review

Plaintiff brought this action against the Board of Commissioners of Wells County, Indiana, to quiet his title to 160 acres of land owned by him in the county and to enjoin enforcement of supplementary drainage assessments upon the property as permitted by Indiana law. Plaintiff contended that the statute creating drainage districts was violative of due process of law and unconstitutional in that it authorized supplementary assessments to be made by the Board of Commissioners without the same notice and hearing which was required before the original assessment could be made. On demurrer, the Wells Circuit Court held for plaintiff …

Personal Property Taxation In Kansas, By The Kansas Legislative Council Research Department, Robert C. Brown

Indiana Law Journal

No abstract provided.

The Assessment And Taxation Of Easements, Snyder Jed King

Washington Law Review

A sells a plot of ground to B, reserving in the grant an easement of way across B's property. B becomes delinquent in the payment of his taxes on the property and allows it to go by tax foreclosure. C purchases the property at the tax foreclosure sale and now attempts to keep A from using the right of way, asserting that the title he derived from the tax sale has cut off A's right of easement. The resulting problem has received varied treatment in the different jurisdictions of this country. The apparent conflict in the decisions can be partially …

Assessment Of Certain Classes Of Real Estate Under Depression Conditions, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.

Enforcement Of Land Taxes In West Virginia, J. G. Mcc.

West Virginia Law Review

No abstract provided.

Tax Exemptions Of American Church Property, Carl Zollmann

Michigan Law Review

The exemption from taxation of public property in the various states of the Union rests on reason and presents no difficulty. If a state were to tax its own property or the property of the counties, cities, towns and villages created by it, the burden of the ultimate taxpayer would not be lightened in the least. Since such property is not only acquired but also maintained at public expense the money necessary for this purpose must in any case be ultimately paid by the owners of private property. An attempt to tax public property would only make the bookkeeping of …

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.