 Everything to which the legislative power extends may be the subject of taxation, whether it be person or property, or possession, franchise or privilege, or occupation or right. Nothing but express constitutional limitation upon legislative authority...  The South Western Reporter - Page 4521924Full view - About this book
 | Law reports, digests, etc - 1915 - 1246 pages
...Co., 131 Ky. 768, 115 SW 755." Judge Cooley, In volume 1 of his work on Taxation (3d EdJ p. 9, says: "Everything to which the legislative power extends...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 acknowledged... | |
 | Law reports, digests, etc - 1902 - 1188 pages
...doctrine Is even more forcibly stated by Judge Cooley In his work on Taxation (page 5). He there says: "Everything to which the legislative power extends...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 nature It acknowledges... | |
 | Thomas McIntyre Cooley - Taxation - 1886 - 1100 pages
...and the rightful government will not thereafter aid in enforcing the uncollected levies.2 Every thing to which the legislative power extends may be the...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... | |
 | Law reports, digests, etc - 1920 - 956 pages
...the Legislature without being expressly conferred by the people. It is a legislative power. * * » Everything to which the legislative power extends may be the subject of taxation. * » » Nothing but express constitutional limitation upon legislative authority can exclude anything... | |
 | Law - 1886 - 646 pages
...powers. The convention was advised that, independent of special restrictions, the taxing power extends to "person or property or possession, franchise or privilege, or occupation, or right," and reaches every source of revenue and subject of taxation within the jurisdiction of the State, only... | |
 | Isaac Grant Thompson - Law reports, digests, etc - 1888 - 974 pages
...The convention was advised that independent of special restrictions, the taxing power extends to " person, or property, or possession, franchise or privilege, or occupation or right; " and reaches every source of revenue and subject of taxation within the jurisdiction of the State,... | |
 | Abraham Clark Freeman - Law reports, digests, etc - 1889 - 1018 pages
...legislature, when unrestricted by constitutional limitation, 13 moat extensive. Judge Cooley says: "Everything to which the legislative power extends...anything to which the authority extends from the grasp of tho taxing power, if the legislature in its discretion shall at any time select it for revenue purposes.... | |
 | Abraham Clark Freeman - Law reports, digests, etc - 1889 - 1012 pages
...limitation, is most extensive. Judge Cooley says: "Everything to which the legislative power extends may bo the subject of taxation, whether it be person or property,...exclude anything to which the authority extends from tho grasp of the taxing power, if the legislature in its discretion shall at any time select it for... | |
 | Law reports, digests, etc - 1890 - 1222 pages
...property so that it might be taxed at different rotes. Property is not the only subject of taxation. "Everything to which the legislative power extends...possession, franchise, or privilege, or occupation orright. " Cooley, Tax'n, 5. We think that tills clause refers to subjects of taxation other than property,... | |
 | Law reports, digests, etc - 1890 - 1130 pages
...property so that it might be taxed at different rates. Property is not the only subject of taxation. "Everything to which the legislative power extends...property, or possession, franchise, or privilege, oroccupation or right. " Cooley , Tax'n, 5. We think that this clause refers to subjects of taxation... | |
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