Blacks Law Dict. 1st ed

1154

TAX-DEED

TAXATION

sometimes called "taxables;" so property which may be assessed for taxation is said to be taxable. Applied to costs in an action, the word means proper to be taxed or charged up; le gally chargeable or assessable. TAXARE. Lat. To rate or value. Cal vin. To tax; to lay a tax or tribute. Spelman. In old English, practice. To assess; to rate or estimate; to moderate or regulate an assessment or rate. TAXATI. In old European law. Soldiers of a garrison or fleet, assigned to a certain station. Spelman. TAXATIO. Lat. In Roman law. Tax ation or assessment of damages; the assess ment, by the judge, of the amount of dam ages to be awarded to a plaintiff, and partic ularly in the way of reducing the amount claimed or sworn to by the latter. TAXATIO ECCLESIASTICA. The valuation of ecclesiastical benefices made through every diocese in England, on occa sion of Pope Innocent IV. granting to King Henry III. the tenth of all spirituals for three years. This taxation was first made by Walter, bishop of Norwich, delegated by the pope to this office in 38 Hen. III., and hence called "Taxatio Norwicencis." It is also called "Pope Innocent's Valor." Wharton. TAXATIO EXPENSARUM. In old English practice. Taxation of costs. TAXATIO NORWICENSIS. A valu ation of ecclesiastical benefices made through every diocese in England, by Walter, bishop of Norwich, delegated by the pope to this office in 38 Hen. III. Cowell. TAXATION. The imposition of a tax; the act or process of imposing and levying a pecuniary charge or enforced contribution, ratable, or proportioned to value or some other standard, upon persons or property, by or on behalf of a government or one of its divisions or agencies, for the purpose of pro viding revenue for the maintenance and ex penses of government. The term "taxation,"both in common parlance and in the laws of the several states, has been or dinarily used, not to express the idea of the sov ereign power which is exercised, but the exercise of that power for a particular purpose, viz., to raise a revenue for the general and ordinary ex penses of the government, whether it be the state, county, town, or city government. But there is another class of expenses, also of a public nature, necessary to be provided for, peculiar to the local

and a special benefit occasioned to those by whom the charge is to be paid. 11 Allen, 274. TAX-DEED. The conveyance given upon a sale of lands made for non-payment of tax es; the deed whereby the officer of the law undertakes to convey the title of the proprie tor to the purchaser at the tax-sale. TAX-LEVY. The total sum to be raised by a tax. Also the bill, enactment, or meas ure of legislation by which an annual or gen eral tax is imposed. TAX-LIEN. A statutory lien, existing in favor of the state or municipality, upon the lands of a person charged with taxes, binding the same either for the taxes assessed upon the specific tract of land or (in some jurisdictions) for all the taxes due from the individual, and which may be foreclosed for non-payment, by judgment of a court or sale of the land. TAX-PAYER. A person chargeable with a tax; one from whom government demands a pecuniary contribution towards its sup port. TAX-PAYERS' LISTS. Written ex hibits required to be made out by the tax payers resident in a district, enumerating all the property owned by them and subject to taxation, to be handed to the assessors, at a specified date or at regular periods, as a basis for assessment and valuation. TAX PURCHASER. A person who buys land at a tax-sale; the person to whom land, at a tax-sale thereof, is struck down. TAX-SALE. A sale of land for unpaid taxes; a sale of property, by authority of law, for the collection of a tax assessed upon it, or upon its owner, which remains unpaid. TAX-TITLE. The title by which one Violds land which he purchased at a tax-sale. That species of title which is inaugurated by a successful bid for land at a collector's sale jf the same for non-payment of taxes, com pleted by the failure of those entitled to re deem within the specified time, and evidenced by the deed executed to the tax purchaser, or ois assignee, by the proper officer. TAXA. L. Lat. A tax. Spelman. In old records. An allotted piece of work; A task. TAXABLE. Subject to taxation; liable to be assessed, along with others, for a share In a tax. Persons subject to taxation are

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