KFLCC Kingdom Law 2nd Ed.

TAX

1138

TAXATION

but by certain persons termed "commissioners of sewers," is not a parliamentary tax; where as the income tax, which is directly imposed, and the amount also fixed, by act of parliament, is a parliamentary tax. Brown.— Personal tax. This term may mean either a tax im posed on the person without reference to prop erty, as, a capitation or poll tax, or a tax im posed on personal property, as distinguished from one laid on real property. See Jack v. Walker (C. C) 79 Fed. 141; Potter v. Ross, 23 N. J. Law, 517; Bates' Ann. St. Ohio, 1904, § 2860.— Poll tax. See that title.— Public tax. A tax levied for some general public purpose or for the purposes of the gen eral public revenue, as distinguished from local municipal taxes and assessments. Morgan v. Cree, 46 Vt. 783, 14 Am. Rep. 640; Buffalo City Cemetery 'v. Buffalo, 46 N. Y. 509 —Spe cific tax. A tax imposed as a fixed sum on each article or item of property of a given class or kind, without regard to its value; opposed to ad vaiprem tax.— Succession tax. See SUC CESSION.— Tax certificate. A certificate of the purchase of land at a tax sale thereof, given by the officer making the sale, and which is evidence of the holder's right to receive a deed of the land if it is not redeemed within the time limited by law. See Baton v. Mani towoc County, 44 Wis. 492; Nelson v. Central Land Co., 35 Minn. 408, 29 N. W. 121.— Tax deed. The conveyance given upon a sale of lands made for non-payment of taxes; the deed whereby the officer of the law undertakes to convey the title of the proprietor to the pur chaser at the tax-sale.— Tax lease. The instru ment (or estate) given to the purchaser of land at a tax sale, where the law does not permit the sale of the estate in fee for non-payment of taxes, but instead thereof directs the sale of an estate for years.— Tax levy. The total sum to be raised by a tax. Also the bill, enactment, or measure of legislation by which an annual or general tax is imposed.— Tax-lien. A stat utory lien, existing in favor of the state or mu nicipality, 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 de mands a pecuniary contribution towards its support.— Tax-payers' lists. Written exhib its required to be made out by the tax-payers resident in a district, enumerating all the prop erty 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 roll. See ROLL.— Tax sale. See SALE.— Tax-title. The title by which one holds 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 of 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 his assignee, by the proper - officer.— Taxing district. The district throughout which a par ticular tax or assessment is ratably apportion ed and levied upon the inhabitants; it may comprise the whole state, one county, a city, a ward, or part of a street.— Tonnage tax. See TONNAGE DUTY.— "Wheel tax. A tax on wheeled vehicles of some or all kinds and bi cycles.— Window tax. See WINDOW. L. Lat A tax. Spelman. In old records. An allotted piece of work; a task. TAXA.

TAXABLE. liable to be assessed, along with others, for a share in a tax. Persons subject to taxation are 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. 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. In old European law. Soldiers of a garrison or fleet, assigned to a certain station. Spelman. Lat. In Roman law. Taxa tion or assessment of damages; the assess ment, by the judge, of the amount of dam ages to be awarded to a plaintiff, and particu larly in the way of reducing the amount claimed or sworn to by the latter. 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 call ed "Pope Innocent's Valor." Wharton. Subject to taxation; TAXARE. Lat. To rate or value. Cal TAXATI. TAXATIO. TAXATIO ECCLESIASTICA. The val uation of ecclesiastical benefices TAXATIO NORWICENSIS. A valua tion 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 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 par lance and in the laws of the several states, has been ordinarily used, not to express the idea of the sovereign power which is exercised, but the exercise of that power for a particular purpose, viz., to raise a revenue for the general and ordinary expenses of the government, whether it be the state, county, town, or city government. But there is another class of ex penses, also of a public nature, necessary to be provided for, peculiar to the local government of counties, cities, towns, and even smaller sub divisions, such as opening, grading, improving in various ways, and repairing, highways and TAXATION. TAXATIO EXPENSARUM. lish practice. Taxation of costs. In old Eng