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INDEX.

INDEX.

Authority to tax unrestrained does not exist, 9 to 18.

to tax never existed except for public purposes, 10 to 17.
to tax locally for doing acts prohibited by the constitution,
implied by the courts, 217, 218, 222, 278, 280, 285, 288.

to tax, restrictions implied, 12.

to tax, want of, 9 to 18.

abuse of, different, want of authority or prohibition, 321.

courts have none to change interpretation of contracts so as
to impair their obligation, 315 to 358.

Benefits was former foundation for local tax, 69 to 76, 122 to 125.
was the former rule even in taxation by the front foot, 48 to 50,
135 to 139, 234 to 247.

abolished judicially 169 to 188.

general benefit formerly rendered the tax unconstitutional, 48
to 52.

a judicial question, 155 to 168.

front foot rule, the same tax unconstitutional because it is only
a general benefit, is perfectly constitutional if levied by the
front foot even if it is in fact a damage, 49 to 52.

local tax a benefit and hence not exempted under general laws
of exemption, 97 to 104.

must be special, 103 to 113.

tax on 107 to 112, 131.

and burdens compared under general and local taxation, 114
to 121, 215 to 225.

no benefit, no tax, according to value or by the front feet or
by the acre or otherwise, 135.

damages-history of this litigation, 226 to 249.

from general and local taxation who shall determine, 226 to
249.

changes in the law, 236 to 249.

Benefits-continued.

comparisons of decisions wherein real damages in fact are con-
stitutional benefits in law, 250 to 259, 260 to 276.

occupant-tenants using streets or sidewalks even if benefited
can not be taxed, 293 to 299.

owner not benefited can be taxed even if damaged, 293 to 299.
is a damage, 122, 231 to 234, 291 to 294.

to private property, who can determine it, 125 to 130, 155 to
168, 366, 367.

burden-comparison-a general tax of one two hundredth of
one cent is a burden but a local tax sixty thousand times
as much for doing an act prohibited by the constitution oc-
casioning a damage fifty-five million times the general tax
is no burden but it is a constitutional benefit, 299 to 300.
burdens-inconsistencies, 277 to 299.

damage of, 288.

legislative judgment at fault, 367, 368.

Burdens-there are none; all abolished by legislation, see Benefits.
Compensation-what is? This is a judicial not legislative question,
155 to 168, 284 to 290.

legislature can not fix it, 65, 159 to 168.

Constitution-New York-the language of the instrument confers on
cities towns and villages unlimited powers of local assess-
ment and taxation and creating debts, 121 to 184.

New York-authorizes municipalities to create debts, borrow
money, make assessments, lend their credit, tax all prop-
erty without any limit or restriction, except as imposed by
the legislature, 121 to 134, 233 to 391, 322, 333.

state history, 226 to 259.

generally demands judicial inquiry as to benefits, the fact and
amount of benefit and damage and value, 125 to 130.

what may happen determines constitutional validity of law,
135 to 142.

judicial construction a part of it, 315 to 359.

statutes-judicial twisting to support or overthrow them, 48, 141
to 154, 199 to 210.

restrictions ought to be liberally construed, 82, 83.

shall it be enforced? 302 to 308.

Constitution-Continued.

statutes-judicial interpretations become part as if incorpor-
ated into the body of it, 315 to 359.

intent on the part of legislature not to violate the constitution
will not save the act, 212.

Contract to violate the law enforced in the court's case in point,
203 to 214.

to violate state constitution enforced in the courts, 214 to 225.
legislative power over, 315.

for public work payable in tax-bills can not be impaired by
state legislation, 315 to 358.

their obligation may be impaired by congress or a territorial
legislature, 333 to 336.

marriage-state legislature divorce impairs its obligation, 324
to 336.

obligation statute impairment, 337 to 358, 364, 365.

Courts can they be trusted by the "business man?", 358.
distrusted reasons therefor, 315 to 358.

"Damnum absque injuria"-This is a d

of the state legislatures, 215 to 225.

d benefit now by act

Damages for violation of the constitution ought to be trebbled to
secure respect, 367, 368.

legislature can not determine the fact or amount, 125 to 130,
162 to 168, 284 to 290, 366, 367.

benefits, 291 to 314.

of a benefit, 288.

to private property who can determine 125 to 130, 155 to 168,
366, 367.

there are none; all forbidden by the constitution, see Benefits.
Debt-action of, was former method to recover local taxes, 62 to 67.
Exemptions-Statute exemptions from taxation generally refer to

general taxes and state and county taxes that are burdens
not to local taxes which are a benefit to the property taxed,
97 to 102, 298, 299.

these are mostly exemptions from benefits, 1 to 373.

Inconsistencies, 277 to 299.

Interpretation of statutes and constitutions are a part of them the

same as if incorporated in them, 315 to 359.

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