A Treatise on the Power of Taxation, State and Federal, in the United States

according adopted Amendment amount applied assessment authority benefits bonds capital carrying charge Circuit citizens claimed collection Congress Constitution contract corporation County debts decided decision deduction determine direct discrimination distinction District due process duties effect enforced equal exemption exercise exist express fact Federal followed foreign franchise granted ground held holding imports imposed improvement included individual interstate commerce invalid involved judgment jurisdiction Justice land legislative legislature levied license limited matter means ment moneyed capital municipal national banks nature Ohio opinion owner Pennsylvania personal property principle privilege process of law protection question railroad reason receipts reference regulation resident rule saying securities shares statute supra Supreme Court sustained taxable taxation taxing power tion uniform United valid valuation Wall York