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but by certain persons termed "commissioners of scviers," is not a parliamentary tax; where- as the income tax, which is directly lmpflsedi and the amount also fixed, by act of pariiament, is a pnrliu.m4.-ntary tax. I3rown.—Persoi_ial tax. This term may mean either a tax imposed on the person without reference to prop- erty. us, a capitation or poil tax, or A tax imposed on personal property, as distinguished from one laid on real property. See Jack v. Wnik(-:1‘ (C. C.) 79 Fed. 141; Potter v. Ross. 23 J. Law, 517; Bates’ Ann. St Ohio. .. See that t.itle.— Public tax. A tax levied for some general public purpose or for the purposes of the general public revenue, as distinguished from local municipal taxes and assessments. Morgan v. Cree, 46 Vt 783, 14 Am. Rep. 640; Buffalo City Cemetery v. Buffalo. 46 N. Y. 509.-S11» cifle tax. A tax imposed as a fixed sum on mcii l1I'llL'lE or item of property of a given class or kind, without regard to its vaiue; opposed to mil ualorcm. t£lx.—Successiori tax. See SUC- CESSION.—TI1x certificate. A certificate of the purchase of land at a tax sale thereof. given by the officer making the sale, and which is evidence of the hoider's right to receiye_a deed of the liind if it is not redeemed withi_n the time limited by law. See Eaton v Manitowoc Cbu _v. 44 Wis. 499; Nelson v. Central land Co.. 5 Minn. 408. 29 N. W. 121.—Ta.x- dead. The conveyance given upon a sale of lands made for non-payment of taxes: the deed whereby the officer of the law undertakes to COIJVGV the title of the proprietor to the pur- chaser at the tax-sol:-.—'I‘ax lease. The instru- ment (or estate) given to the purchaser of land at a tax sale, where the law does not permit the sole of the estate in fee for non-payment of taxes, but instead thereof directs the sale of an estate for ycais.—Tnx levy. The total sum to be raised by a to Also the biii. enactment, or measure of legislation by which an annual or ,<:i=nt-rai tax is impnsed.—Tn.x-lien. A statutory lien. existing in favor of the state or muniripalitr. upon the lands of a person charged with taxes, binding the some either for the tines assessed upon the specific tract of land or (in some jurisdictions) for all the taxes due from the individual, and which may he foreclosed for non-payment by judgment of a court or sale of the land —'I‘ax-payer. A person chargeable with a tax: one from whom government demnnds a pecuniary contriliiitirin towards its siipport.—Tax-payers’ lists. Written exhib- its required to be made out by the tow-payers resident in a district. enumerating all the prop- erty owned by them and subject to taxiifion. to be l.Illl.l(lP[l to the assessors, at a specified date or at mgulnr periods, as a basis for assessment and vuluntion.—'I‘ax purchaser. A person who buys land at a taxsaie: the person to whom hind, at o tax-saie thereof. ls struck down.—Tax roll. See RoLL Tax sale. See SALE.—T:i.x-title. The ti e by which one holds land which be purchased at a tax- snle. That species of titio which is inaugurated br a successful hid for land at a coiiectofs sale of the same for non-payment of taxes. complntod by the failure of those entitled to re- iieein within the specified time, and evidenced by the deed executed to the tax purchaser, or his assignee, by the proper offici-r.—'I‘iui:ing district. The district throughout V\]IlCl] a particular tax or assessment is rat.-ililv apportioned and levied upon the inhnhitaiits; it may comprise the whole state. one county, a city. a word, or part of a strcet..—Tnnnage tax. See TONNAGE DU'rr.—Wlieel tax. A tax on whceicd vehicles of some or nii kinds and bicycies.-—-"Iindow tax. See Wnvnow.

TAXA. L. Lot. A tax. Spelman. In old records. An allotted piece of work; I). task.

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TAXATION

Subject to taxation; liob to be assessed, along with otbeis, for :1 sliar in 21 tax. Persons subject to taxation 8|‘ sometimes called "taxabies;" so property Wl.ll(‘l.l may be assessed for taxation is sum to be taxable.

Applied to costs in on action, the word means proper to be taxed or charged up; lo gally chargeable or assessable.

TAXARE. Lat. To rate or value Cal- vin.

To tax; to lay a tax or tribute. Spelman.

In old English practice. To assess; to rate or estimate; to moilerats or regulate an assessment or rate.

TAXATI. In old European law. Soldiers of a garrison or fleet, assigned to a certain station. speliniin.

TAXATIO.'''}} Lat In Roman law. Taxation or assessment of diiniages; the assess- ment, by the judge, of the amount of dani- ages to be awarded to a plaintiff, and particu- larly in the way of reducing the amount claimed or sworn to by the latter.

TAXATIO ECCLESIASTICA. The Vul- uation of ecclesiastical henelices made through every diocese in England, on occasion of Pope Innocent IV. granting to King Henry III, the tenth of all spirituals for three years. This taxation was first made by Walter, bishop of Norwich, delegated by the pope to this office in 38 Hen. iIi., and hence called "Ti7..vatio No7'wice1ic1's." It is also call- ed "Pope Innocent’s Valor." Wharton.

TAXATIO EXPENSARUM. llsh practice Taxation of costs.

In old Eug-

TAXATIO NORWICENSIS. A Valuatiou of ecclesiastical benetlces made thruugli every diocese in Eiigliind, by Walter. bishop of Norwich, deiegated by the pope to this office in 38 Hen. III. Cowell.

TAXATION. The imposition of a tax; the act or process of imposing and levying a pecuniary charge or enforced contribution, rutable, or p1'oporti'oiied to value or some other standard. upon persons or property, by or on behalf of a government or one of its divisions or agencies, for the purpose of pro- viding revenue for the maintenance and expenses of government.

The term "taxntion," both in common pariance and in the lavis of the several states. has been ordinarily used. not to express the idea of the sovereign power which is exercised, but the exercise of that power for a particular purpose. viz., to raise a revenue for die generul and ordinary expenses of the governnicnt. viiiether it be the stiite,_coui:ity. town, or Lity government. But there is another class of expenses, also of a public nature, necessary to be provided for. peculiar to the local government of counties, cities, towns, and even smalier anh- divisions. such as opening. grading. impmving in varlous ways, and repairing, highways iioil