Nebraska Reports Volume 73

Nebraska Reports Volume 73

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1907 edition. Excerpt: ... or one of the judges formulated the opinion of the court. L Lancaster ('ounty v. Mr-Donald. 2. It is next urged that the matter determined in the paragraph of the syllabus above quoted was not necessary to a determination of the case and is therefore to be regarded as dictum only. It appears from the opinion that it was contended in that case that the whole of the revenue act of 1903 was invalid because many of its provisions, which it was contended were of such importance that they should be regarded as inducements to the act, were in conflict with the constitution; and in that connection it was contended that the meaning of the act is that the gross credits of the taxpayer should be assessed for taxation, and that no reductions should he made on account of his indebtedness. This it was urged was so great an injustice as to be impossible of execution. It was in answer to this argument that the opinion undertook to sll0' that by the term "credits," as used in the statute, was meant net credits; and )l'nli;ll)_' in this view the discussion was justified and the conclusion reached not entirely dictum. 3. It is insisted that the conclusion upon this point announced in the opinion referred to is unsound; that it does not announce a proper construction of the statute, and should therefore not be adhered to. The plaintiff in error contends for what is said to be a literal construction of the statute. The words, it is said, are to be given their plain and ordinary meaning, and that the statute pre scribes that credits must be listed for taxation, and defines the word "credits" to include "every demand for money, labor or other valuable thing, whether due or to become due." This construction of more

Product details

  • Paperback | 306 pages
  • 189 x 246 x 16mm | 549g
  • United States
  • English
  • black & white illustrations
  • 1236930541
  • 9781236930545