The Texas Criminal Reports Volume 64

The Texas Criminal Reports Volume 64

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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. 1912 edition. Excerpt: ... taxation, whether it be person or prop-erty, or possession, franchise or privilege, or occupation or right. Nothing but express constitutional limitation upon legislative authority can exclude anything to which the authority extends from the grasp of the taxing power, if the Legislature in its discretion shall at any time select it for revenue purposes; and not only is the power unlimited in its reach as to subjects, but in its very nature it acknowledges no limits and may be carried even to the extent of exhaustion and destruction, thus becoming in its exercise a power to destroy." He further says in this connection that if the power be threatened with abuse, security must be found in the responsibility of the Legislature that imposes the tax; that the judiciary can afford no redress against oppressive taxation, so long as the Legislature imposing it shall keep within the limits of legislative authority and violates no express provision of the Constitution. The same author, in referring to occupation taxes, says: "They may be intended to discourage trades and occupations which may be useful and important when carried on by a few persons under stringent regulations, but exceedingly mischievous when thrown open to the general public and engaged in by many persons. An example is the heavy tax imposed in some States and in some localities or other States on those who engage in the manufacture or sale of intoxicating drinks. Two purposes are generally had in view in imposing such a tax: to limit the business to a few persons, in order to more efiicient and perfect regulation, and also to produce a revenue. As no one will pay the tax who does not expect to be reimbursed the expense from the profits of sales it is obvious that the...
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Product details

  • Paperback | 364 pages
  • 189 x 246 x 19mm | 649g
  • United States
  • English
  • black & white illustrations
  • 1236877888
  • 9781236877888