TAXE

1 definition found

From Bouvier's Law Dictionary, Revised 6th Ed (1856) [bouvier]:

  TAXES. 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," &c. "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. Vide, generally, Story on 
  the Const. c. 14; 1 Kent, Com. 254; 8 Dall. 171; 1 Tuck. Black. App. 232; 1 
  Black. Com. 308; The Federalist, No. 21, 36; Woodf. Landl. and Ten. 197, 
  254.