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Limitations of the taxing power : including limitations upon public indebtedness : a treatise upon the constitutional law governing taxation and the incurrence of public debt in the United States, in the several states, and in the territories / James McIlvaine Gray.
HeinOnline Taxation & Economic Reform in America, Parts I & II, 1781-2010 Available online
View online- Format:
- Book
- Author/Creator:
- Gray, James McIlvaine, 1872-1942, author.
- Series:
- Making of modern law.
- Making of modern law
- Language:
- English
- Subjects (All):
- Debts, Public--United States.
- Debts, Public.
- Taxation--Law and legislation--United States.
- Taxation.
- Physical Description:
- 1 online resource (lx, 1316 pages).
- Place of Publication:
- San Francisco : Bancroft-Whitney Co., 1906.
- Contents:
- Equality is the fundamental thought in the constitutional law of taxation
- Definitions and scope of taxing power, analysis of franchise taxes
- Territorial jurisdiction : situs
- The purposes of taxation
- Taxing districts
- Delegation of the taxing power
- Local self-government
- The federal taxing power and its limitations
- Implied limitations of the federal constitution upon the taxing powers of the states; taxation of federal agencies
- State taxation in interference with commerce
- Other federal restrictions with respect to commerce
- Contractual limitations on the taxing powers of the states
- Limitations upon taxing power imposed by treaties
- The fourteenth amendment ; privileges and immunities of citizens
- Due process of law : notice and hearing
- Due process of law in the collection of taxes and enforcement of tax laws
- Due process of law : curative acts
- Equality and uniformity generally
- Equality : double taxation
- Equality and the police power, in license, privilege and occupation taxes
- Equality and due process in methods of taxation
- Inheritance taxes : equality and due process
- State constitutions and decisions as to uniformity, equality, and local and local and special laws
- Various provisions of the state constitutions supplementing the requirements of equality
- Form and enactment : some provisions respecting the methods of enacting laws
- Retrospective laws
- Local assessments
- Limitations on the rate of taxation
- Limitations of debt contracting power.
- Notes:
- Description based on print version record.
- Includes index.
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