University of Illinois Studies in the Social Sciences, 5. sējums
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according acres actual American amount applied appraisal assessed authority average basis belligerent Bloomington capital cent citizens civil claims coal Commission companies congress considered Constitution convention corporations counties courts Cranch determined district duty effect enemy enforcement executive exempt exercise farms federal Fell force foreign give given gross held Illinois important improvements income increase instructions interest international law Italy jurisdiction land limits London Malloy matter method Michigan military mineral mines Moore's Digest municipal law naval navy neutral obligations officers operated opinion owners paid percent percentage persons political ports practice president prevent principle prize production provisions question recognized reference regulations relating Report rules seizure specified Stat statute taxation tenants territory tion treaties United valuation vessels violation vols Wall
84. lappuse - All taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
100. lappuse - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation ; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious or charitable purposes, as may be specially exempted by law.
62. lappuse - It may not be unworthy of remark that it is very unusual, even in cases of conquest, for the conqueror to do more than to displace the sovereign and assume dominion over the country. The modern usage of nations, which has become law, would be violated ; that sense of justice and of right which is acknowledged and felt by the whole civilized world would be outraged, if private property should be generally confiscated and private rights annulled.
121. lappuse - ... ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties...
12. lappuse - A sovereign is exempt from suit, not because of any formal conception or obsolete theory, but on the logical and practical ground that there can be no legal right as against the authority that makes the law on which the right depends.
65. lappuse - That must always rest upon some difference which bears a reasonable and just relation to the act in respect to which the classification is proposed, and can never be made arbitrarily and without any such basis.
36. lappuse - ... a reasonable allowance for depletion thereof not to exceed the market value in the mine of the product thereof which has been mined and sold during the year for which the return and computation are made, such reasonable allowance to be made in the case of both (a) and (b) under rules and regulations to be prescribed by the Secretary of the Treasury...
13. lappuse - farm' for census purposes, is all the land which is directly farmed by one person, either by his own labor alone or with the assistance of members of his household or hired employees. The land operated by a partnership is likewise considered a farm. A 'farm...
148. lappuse - an act of Congress ought never to be construed to violate the law of nations if any other possible construction remains...
118. lappuse - Taxation shall be equal and uniform throughout the State, and all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as directed by law. No one species of property from which a tax may be collected shall be taxed higher than any other species of property of equal value...