• Ask a Legal Question
  • Submit Article
  • Law Dictionary
  • My Account
  • FAQ
  • Contact Us
  • Support
  • Site Search
Login or Sign up

The Law Dictionary

  • Home
  • Law Forum
  • Law Guide
  • Law Journal
  • Lawyers
  • Legal Forms & Files
  • Inbox
  • Alerts
Home » Law Dictionary » T » TAX OR TAXES

TAX OR TAXES

TheLaw.com Law Dictionary & Black's Law Dictionary 2nd Ed.

This term in its most extended sense includes all contributions imposed by the government upon individuals for the service of the state, by whatever name they are called or known, whether by the name of tribute, tithe, talliage, impost, duty, gabel, custom, subsidy, aid, supply, excise, or other name. 2. The 8th section of art. 1, Const. U. S. provides, that congress shall have power to lay and collect taxes, duties, imposts, and excises, to pay, But all duties, imposts and excises shall be uniform throughout the United States. 3. In the sense above mentioned, taxes are usually divided into two great classes, those which are direct, and those which are indirect. Under the former denomination are included taxes on land or real property, and under the latter taxes on articles of consumption. 5 Wheat. R. 317. 4. Congress have plenary power over every species of taxable property, except exports. But there are two rules prescribed for their government, the rule of uniformity and the rule of apportionment. Three kinds of taxes, namely, duties, imposts and excises are to be laid by the first rule; and capitation and other direct taxes, by the second rule. Should there be any other species of taxes, not direct, and not included within the words duties, imposts or customs, they might be laid by the rule of uniformity or not, as congress should think proper and reasonable. Id. 5. The word taxes is, in a more confined sense, sometimes applied in contradistinction to duties, imposts and excises.

Related Posts:

  • CONSTITUTION OF THE US ARTICLE 1 SECTION 8
  • DUTIES
  • IMPORTATION
  • CONSTITUTION OF THE US ARTICLE 1 SECTION 10
  • TAX
  • EXPORTATION

Filed Under: T

Add a New Legal Term

Can't find the legal word, term, phrase or abbreviation that you're seeking in our dictionary? Add or request a definition by filling out the short form below!

Add Dictionary Term
Sending

Law Dictionary & Guide App

Law App

Law App

Pro Law App

Pro Law App


  Over 2,000 Five Star Ratings

  •   Black's Law Dictionary 2nd Ed.
  •   Free: 14,000+ legal terms, Pro: 23,000+
  •   Law Guide & Law Journal
  •   Ask Questions & Get Answers
  •   Law Library & Lawyer Directory
  • Free Attorney Case Review

    Free legal consultation with a lawyer

    • About
    • FAQ
    • Contact
    • Disclaimer
    • Privacy
    • Legal Terms
    • Editorial Guidelines
    • © 1995 – 2016 TheLaw.com LLC
    Legal Disclaimer: The content appearing on our website is for general information purposes only. When you submit a question or make a comment on our site or in our law forum, you clearly imply that you are interested in receiving answers, opinions and responses from other people. The people providing legal help and who respond are volunteers who may not be lawyers, legal professionals or have any legal training or experience. The law is also subject to change from time to time and legal statutes and regulations vary between states. It is possible that the law may not apply to you and may have changed from the time a post was made. All information available on our site is available on an "AS-IS" basis. It is not a substitute for professional legal assistance. Before making any decision or accepting any legal advice, you should have a proper legal consultation with a licensed attorney with whom you have an attorney-client privilege. For purposes of New York and New Jersey State ethics rules, please take notice that this website and its case reviews may constitute attorney advertising.
    © Copyright 1995 - 2015 TheLaw.com LLC. All Rights Reserved
    Go to mobile version