Law Dictionary

tax

French taxer: Latin taxare, to handle, appraise. 1, v. To assess, adjust, fix, determine: as, to tax the items and the amount of the costs in a case. Whence re-tax. 2, n. A charge, a pecuniary burden, for the support of government. United States v. Baltimore & Ohio R. Co., . A tax is not a "debt," that is, an obligation for the payment of money founded upon contract. It is an impost levied for the support of government, or for some special purpose authorized by it. The consent of the taxpayer is not necessary to its enforcement: it operated in invitum. The form of procedure to collect, as an action of debt, does not change its character. Meriwether v. Garrett, . The power is the strongest, most pervading one of government. "The power to tax is the power to destroy." McCulloch v. Maryland. A tax is not a lien unless made so by statute. Mandamus will compel a levy. But a court of equity has no jurisdiction to appoint a collector or receivor, by mandamus. Thompson v. Allen County. An assessment of a tax is invalid, if, being laid upon different kinds of property not legally assessable, the part assessed upon the latter property not being separated from the other part. Santa Clara Co. v. Southern Pacific R. Co.,

Source : William C. Anderson, A Dictionary of Law (1893)

Language : English

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