Taylor v. Boyd, 63 Tex. 533; Morgan's Co. v. State Board of Health; 118 U. S. 455, 6 Sup. Ct. 1114, 30 L Ed. 237; Drauga v. Rowe, 127 Cal. 506, 59 Pac. 944; Mcclelland v. State, 138 Ind. 321, 37 N. E. 1089: Hanson v. Vernon, 27 Iowa, 28, 1 Am. Rep. 215; Bonaparte v. State. 63 Md. 405; Pittsburgh, etc.. It. Co. v. State, 49 Ohio St. 189, 30 N. E. 435. 16 L. R. A. 380: Illinois Cent R. Co. v. Decatur. 147 U. S. 190. 13 Sup. CL 293, 37 L. Ed. 132.
In a general sense, a tax is any contribution imposed by government upon individuals, for the use and service of the state, whether under the na me of toll. tribute. taliage, gabel, impost, duty. custom, excise, subsidy, aid, supply, or other name. Story, Const § 950.
Synonyms. In a. broad sense, taxes undoubtedly include assessments, and the right to impose assessments has its foundation in the taxing power of the government; and yet, in practice and as generally understood, there is a broad distinction between the two terms. "Taxes," as the term is generally used, are public burdens imposed generally upon the inhabitants of the whole state, or upon some civil division thereof, for governmental pui poses, without reference to peculiar benefits to particular indivlduais or prop- erty. "Assessmcnts" have reference to impo- sitions for improvements which are specially heneliclal to particular individuals or prop- erty, aud which are imposed in proportion to the particular benefits supposed to be con- ferred. They are justified only because the improvements conier special benefits, and are just only when they are divided in proportion to such benefits. Roosevelt Hospital v. New York, 8-} IV. Y. 112. As distinguished from other kinda of taxation, “assessments" are those special and local impositions upon prop- erty in the immediate vicinity of munici- pal improvements which are necessary to pay for the improvement, and are laid with ret- crence to the special benefit which the prop- eity is supposed to have derived tlierefrom. Hale v. Kenosha, 29 Wis. 599; Itidenour v. Siiliin. 1 Handy (Ohio) 464; King v. Port- luud, 2 Or. 146; Williams v. Corcoian. 46 Call. 553.
Taxes ditter from subsidies, in being certain and orderly, and from forced contributions, etc.. in that they are levied by authority of law, and by some rule of proportion which is intended to insure unl.i'orinity of contribution, and a just apportionment of the burdens of government. Cooley, ’1‘ax’n, 2.
The words “tax" and “exclse," although often used as synonymous, are to be considered as having entirely distinct and separate signiiications. The former is a charge apportioned elther among the whole people of the state, or those residing within certain districts, municipalities, or sections. It is re- qiiired to be imposed, as we shall more tnlly explain hereafter. so that, if levied for the public charges of government. it shall be
Bl.Law Dict.(2d Ed.)—72
shared according to the estate, real and personal, which each person may possess; or, it raised to defray the cost of some local government or a piihiic nature. it shall he borne by those who wll.l receive some special and peculisr benefit or advantage which an expenditure of money for a public object may cause to those on whom the tax is assessed. An excise. on the other hand. is of a different character. It is based on no rule of apportionment or equality whatever. It is a flxed, absolute, and direct charge laid on merchandise, products, or commodities, without any l'0glIl'd to the amount or property belonging to those on whom it may fall, or to any supposed relation between money expended for a public object and a special benefit occasioned to those by whom the chaige is to be ii-iid. Oliver v. Washington Mills, 11 Alien (Mass) 274.
—Ad valorem tax. See An VALORE.\l.—Ca.p- itation tax. See that titie.—Ool1atera.l inheritance tax. See (loLL.\rsiuL Il‘1lIEl(I- 'i‘Ai\'Cr:.—Dir-ect tax. A direct tax is one which is demanded from the very persons who. it is intended or desired. should pay it. Indirect taxes are those which are demanded from one person. in the expectation and intention that he shall indemnify himseif at the expense of another. Mill, Pol. Econ. Taxes are divided into “dircct." under which designation wonid be included those which are assossed upon the prnperty. person. business, icnome. etc., of those who are to my them, and “indirect." or those which are levied on com- mnditios before they reach the consumer, and are paid by those upon whom they uitimateiy fail. not a taxes, but as part of the market gice of the commodity. Oooley. Tax'n, 6. istoricai evidence shows that personal prop- erty. contracts. occupations, and the like. have never been regarded as the subjects of direct tax. The phrase is understood to be limited to taxes on land and its appurtenances, and on polls. Veazie Bank v. Fenno, 8 Wall. 533. 19 L. Ed. 4%. Sec Hvlton v. U. 5.. 3 Dall. 171. ] L. Ed. 556: Pacific Ins. Co. v. Sonic, 7 Wail. 445. 19 L. Ed. 93: Scholey v. Ben‘. 90 U. S. 347. 23 L. Ed. 99: Springer v. U. S.. 102 U. S. 602. 26 L Ed. 253: Venzie Bank v. Fenno. 8 Wall. 533. 19 L. E'd.U4 0.. .
v. Farmers‘ L. & T. (‘ 157 S. i Sup. Ct. 673. 39 L. Ed. '19; an sad Co v. Morrow. 87 Tenn. 406. 11 S. W
It A. 85?: Peopie v. Kniglit. 174 N. Y. 47., (:7 N. E. G", 63 L. R. A. 7.—1‘rencl.iise tax. Scc 1<‘miNc1nsi:.—Income tax. See Ixcom-‘. —-Indirect taxes are those demanded in the first instance from one person in the expectation iuid intcntion tbnt he shall indemnify him- self at the expense of another. “Ordinarily all taxes paid primarily by persons who can shift the burdcn upon some one else, or who are under no legal compulsion to pay them, are considered indirect taxes." Pollock v. Farmers’ L. ~ 'I‘. ("o
Or. 673. 39 L. Ed.’ _' -er v. U.
102 U. s. 602. 26 L Tiiomiisoii‘ v. State, .' Ind. Inhe stance tax. See INmam'rANor.—I.i ense tax. See LI-
cnivsE.—J'..ocn.l taxes. Those assessments which are limited to certain districts, as ‘pooriiites. parscliiai taxes. county rates. municipal taxes. rtc.—Occnpati¢m tax; Sec Occurs- 'rior1.—Parliamentary taxes. Such taxes as are imposed directly by act of pariiament. i. s.., by the legislature itself, as distinguished from those which are imposed by private individuals or hcdies under the authority of an act of parliament. Thus, a sewers rate. not
being imposed directly by not of parliament.