 The distinction between a demand of money under the police power and one made under the power to tax is not so much one of form as of substance. The proceedings may be the same in the two cases, though the purpose is essentially different. The one is...  Reports of Cases Argued and Determined in the Supreme Court of Tennessee - Página 172por Tennessee. Supreme Court, William Wilcox Cooke, Joseph Brown Heiskell, Jere Baxter, Benjamin James Lea, George Wesley Pickle, Charles Theodore Cates, Frank Marian Thompson, Charles Le Sueur Cornelius, Roy Hood Beeler - 1897Vista completa - Acerca de este libro
 | Thomas McIntyre Cooley - 1886 - 1100 páginas
...power. The distinction between a demand of money under the police power, and one made under the power to tax, is not so much one of form as of substance....different. The one is made for regulation and the other for revenue.2 If, therefore, the purpose is evident in any particular 1 Mr. Walker, in his Science of Wealth,... | |
 | 1904 - 1272 páginas
...demand of money under the police power and one under the power to tax is not so much one of form as one of substance. The proceedings may be the same in the...regulation, and the other for revenue. If, therefore, the purpnse is evident In nny particular instance, there can be no difficulty in classifying the case,... | |
 | 1891 - 630 páginas
...says: "The distinction between a demand of money, under the police power, and one made under the power to tax, is not so much one of form as of substance....classifying the case and referring it to the proper power." The same distinction was recognized In re Goddard (33 Mass. 504, 509). The ordinance of May 3, 1855,... | |
 | 1901 - 972 páginas
...obtaining of revenue, it is properly referable to the taxing power. When, therefore, the рчгро»«1 is evident in any particular instance, there can be...classifying the case and referring it to the proper power. "Custom," says Mr. Cooley. in his valuable work on Taxation (p. 587), "has mach to do in determining... | |
 | 1904 - 1270 páginas
...demand of money under the police power and one under the power to tax is not so much one of form as one of substance. The proceedings may be the same in the...instance, there can be no difficulty in classifying the tu.-se, aud referring it to the proper powers. Only those cases where regulation Is the primary purpose... | |
 | 1905 - 1004 páginas
...if the main object is the obtaining of revenue, it is properly referable -to the taxing power. When, therefore, the purpose is evident in any particular...classifying the case and referring it to the proper power. "Custom." says Mr. Cooley, in his valuable work on Taxation (p. 587), "has much to do in determining... | |
 | William Meade Fletcher - 1919 - 1316 páginas
...power. The distinction between a demand of money under the police power and one made under the power to tax is not so much one of form as of substance....classifying the case and referring it to the proper power. But in what has been said regarding the apportionment of taxes it has been seen that other considerations... | |
 | 1892 - 556 páginas
...distinction btween a demand for money under the police power and one under the power to tax is not HO much one of form as of substance. The proceedings...may be the same in the two cases, though the purpose la essentially different. The one is made for regulation, the other for revenue. If, therefore, the... | |
 | Rhode Island. Supreme Court - 1901 - 810 páginas
...if the main object is the obtaining of revenue, it is properly referable to the taxing power. When, therefore, the purpose is evident in any particular...classifying the case and referring it to the proper power. "Custom," says Mr. Cooley, in his valuable work on taxation, p. 587, "has much to do in determining... | |
 | 1922 - 1620 páginas
...said: "The distinction between a demand of money under the police power and one made under the power to tax is not so much one of form as of substance....classifying the case and referring it to the proper power." The court approved a quotation from another case in which it was held : "Whenever it is manifest that... | |
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