 Everything to which the legislative power extends may be the subject of taxation, whether it be person or property, or possession, franchise or privilege, or occupation or right. Nothing but express constitutional limitation upon legislative authority...  Southern Reporter - Page 621926Full view - About this book
 | Law reports, digests, etc - 1920 - 956 pages
...the Legislature without being expressly conferred by the people. It is a legislative power. * * » Everything to which the legislative power extends may be the subject of taxation. * » » Nothing but express constitutional limitation upon legislative authority can exclude anything... | |
 | Law - 1886 - 646 pages
...powers. The convention was advised that, independent of special restrictions, the taxing power extends to "person or property or possession, franchise or privilege, or occupation, or right," and reaches every source of revenue and subject of taxation within the jurisdiction of the State, only... | |
 | Law reports, digests, etc - 1924 - 1208 pages
...the following excerpts from tne works of Judge Cooley were quoted approvingly by Mr. Justice Biddick: "Everything to which the legislative power extends...shall at any time select it for revenue purposes." Cooley, Tax. (2d Ed.) p. 5. "The power to impose taxes is one so unlimited in force and so searching... | |
 | Law reports, digests, etc - 1910 - 1386 pages
...may be deemed proper." But, aside from any express constitutional sanction, as said by Judge Cooley, "everything to which the legislative power extends...anything to which the authority extends from the grasp «f the taxing power, if the Legislature in its discretion shall at any time select It for revenue... | |
 | Law reports, digests, etc - 1908 - 1356 pages
...in manufacture, In transportation. State Tax on ForeignHeld Bonds, 15 Wall. (US) 309, 21 L. Ed. 179. Everything to which the legislative power extends...subject of taxation, whether It be person or property, franchise or privilege, occupation or right. Nothing but special constitutional limitation upon legislative... | |
 | Isaac Grant Thompson - Law reports, digests, etc - 1888 - 974 pages
...The convention was advised that independent of special restrictions, the taxing power extends to " person, or property, or possession, franchise or privilege, or occupation or right; " and reaches every source of revenue and subject of taxation within the jurisdiction of the State,... | |
 | Abraham Clark Freeman - Law reports, digests, etc - 1889 - 1018 pages
...legislature, when unrestricted by constitutional limitation, 13 moat extensive. Judge Cooley says: "Everything to which the legislative power extends...anything to which the authority extends from the grasp of tho taxing power, if the legislature in its discretion shall at any time select it for revenue purposes.... | |
 | Abraham Clark Freeman - Law reports, digests, etc - 1889 - 1012 pages
...limitation, is most extensive. Judge Cooley says: "Everything to which the legislative power extends may bo the subject of taxation, whether it be person or property,...exclude anything to which the authority extends from tho grasp of the taxing power, if the legislature in its discretion shall at any time select it for... | |
 | Law reports, digests, etc - 1890 - 1222 pages
...property so that it might be taxed at different rotes. Property is not the only subject of taxation. "Everything to which the legislative power extends...possession, franchise, or privilege, or occupation orright. " Cooley, Tax'n, 5. We think that tills clause refers to subjects of taxation other than property,... | |
 | Law reports, digests, etc - 1890 - 1130 pages
...property so that it might be taxed at different rates. Property is not the only subject of taxation. "Everything to which the legislative power extends...property, or possession, franchise, or privilege, oroccupation or right. " Cooley , Tax'n, 5. We think that this clause refers to subjects of taxation... | |
| |
