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OF THE PROTECTION OF PROPERTY BY THE “LAW OF THE LAND.”

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CHAPTER XIV.

THE POWER OF TAXATION,

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Unlimited nature of the power
Exemption of national agencies from State taxation
Exemption of State agencies from national taxation
Limitations on State taxation by national Constitution
Power of States to tax subjects of commerce
Discriminations in taxation between citizens of different States
Elements essential to valid taxation ; purposes must be public.
Legislature to judge of purposes
Unlawful exactions .
Necessity of apportionment
Taxation with reference to benefits in local improvements

Local assessments distinguished from general taxation

Apportionment of the burden in local assessments .

Taxations must be uniform throughout the taxing districts .

Road taxes in labor. .

Inequalities in taxation inevitable

Legislature must select subjects of taxation .

Exemptions admissible. .

Constitutional provisions forbidding exemptions

Legislative authority requisite for every tax .

Excessive taxation .

The maxim de minimis lex non curat in tax proceedings

What errors and defects render tax sales void

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sances, &c. .

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