 | Isaac Grant Thompson - 1878 - 1018 страници
...taxation. No one subject of taxation ought to be required to contribute more than once to the same public burden, while other subjects of taxation, belonging...the same class, are required to contribute but once. In the exposition of any tax law, therefore,, a construction leading to any such result should be avoided,... | |
 | 1883 - 710 страници
...that one person or any one subject of taxation shall directly contribute twice to the same harden, while other subjects of taxation belonging to the same class are required to contribute but once." (Coolej on Taxation, p. 164.) It will be seen that, in this State, the shares of the corporation alone... | |
 | California. Supreme Court - 1884 - 740 страници
...uniformity in taxation. "By duplicate taxation in this sense," ?avs the learned author above named, "is understood the requirement that one person or...the same class are required to contribute but once." (Cooler on Taxation, p. 164.) It will be seen that, in this State, the shares of the corporation alone... | |
 | 1884 - 934 страници
...taxation. By duplicate taxation, in this bense, is understood the requirement that any person, or any subject of taxation, shall directly contribute twice...the same class are required to contribute but once. We do not see, for instance, how a tax on a merchant's stock, by value, could be supported, when, by... | |
 | 1894 - 1144 страници
...uniformity of taxation is such as would require the same person or the same subject of taxation to contribute twice to the same burden, while other subjects...the same class are required to contribute but once; and it was held in Com. v. Tioga R. Co., 145 Pa. St. 38, 22 Atl. Rep. 212, adopting the opinion of... | |
 | Thomas McIntyre Cooley - 1886 - 1100 страници
...requirement that one-person or any one subject of taxation shatt directly contribute twii'& to tlie same burden, while other subjects of taxation belonging...the same class are required to contribute but once. We do not see, for instance, how a tax on a merchant's stock distinctively by value could be supported,... | |
 | 1889 - 1288 страници
...sense, — which would render it wholly inadmissible under any constitution requiring equality and uniformity in taxation. By duplicate taxation in this...and as illustrating what he deems double taxation, lie cites the instance of a tax on a merchant's stock by value, and another tax for the same purpose,... | |
 | 1915 - 1320 страници
...taxation. No one subject of taxation ought to be required to contribute more than | once to the same public burden, while other subjects of taxation, belonging...the same class, are required to contribute but once. In the exposition of any tax law, therefore, a con- ' striu'tion lending to any such result should... | |
 | 1889 - 1290 страници
...sense, — which would render it wholly inadmissible under any constitution requiring equality and uniformity in taxation. By duplicate taxation in this...same purpose, and by the same authority, on the same stock as a part of his whole property. So he says: "The same may be said of a tax on the property of... | |
 | Tennessee. Supreme Court, William Wilcox Cooke, Joseph Brown Heiskell, Jere Baxter, Benjamin James Lea, George Wesley Pickle, Charles Theodore Cates, Frank Marian Thompson, Charles Le Sueur Cornelius, Roy Hood Beeler - 1889 - 884 страници
...proper sense — which would render it whollj inadmissable under any Constitution requiring equality and uniformity in taxation. By duplicate taxation in this...the same class are required to contribute but once." Cooler, Tax, 2d Ed., 22U and 225. In this connection, and as illustrating what he deems double taxation,... | |
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There is a sense," he says further on, "however, in which duplicate taxation may be understood, — and which we think is the proper sense, — which would render it wholly inadmissible under any constitution requiring equality and uniformity in taxation.... 
