Law Dictionary

poll tax

See Capitation tax. The power, in a State, is necessarily limited to subjects within its jurisdiction. These are persons, property, and business - whatever the form of taxation, whether as duties, imports, excises or licenses. The power may touch property in every shape: in its natural condition, in its manufactured form, in its transmutations. It may touch business in any of its infinite forms - in professions, commerce, manufactures, transportation. The amount is determined by the value, use, capacity, or productiveness. Unrestrained constitutionally, the power of the State as to the mode, form, and extent is unlimited, provided the subject is within her jurisdiction. Coe v. Errol,

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

Language : English

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