 | Citizens' Association of Chicago - Chicago (Ill.) - 1876 - 920 pages
...of arriving at a just assessment. The constitution of Illinois provides that revenue shall be raised "by levying a tax, by valuation, so that every person...proportion to the value of his, her or its property." Nothing can be fairer than this appears on its face, and for a few years after its adoption, in 1870,... | |
 | Illinois. Auditor's Office - Finance - 1876 - 498 pages
...laws. In no other way can we approximate the realization of the constitutional principle which provides that "every person and corporation shall pay a tax...proportion to the value of his, her or its property." No law can be termed oppressive which merely demands from each citizen that which is to be paid alike... | |
 | Benjamin Perley Poore - Constitutional law - 1877 - 1054 pages
...less than fifty cents nor more than one dollar each. SEC. 2. The general assembly shall provide for ed I 0 or her property ; such value to be ascertained by some person or persons to be elected or appointed... | |
 | William Henry Burroughs - Local taxation - 1877 - 970 pages
...The Constitution of Illinois provides in art. 9, § 2, that " the General Assembly shall provide for levying a tax by valuation, so that every person and...shall .pay a tax in proportion to the value of his or her property ; " and in § 5 of the same 1 Ante, § 13, and authorities cited. ' Sims 0. Jackson.... | |
 | Utah. Supreme Court, Albert Hagan, John Augustine Marshall, John Maxcy Zane, James A. Williams, Joseph M. Tanner, George L. Nye, John Walcott Thompson, August B. Edler, Alonzo Blair Irvine, Harmel L. Pratt, William S. Dalton, H. Arnold Rich - Law reports, digests, etc - 1901 - 614 pages
...a "just valuation " which must be provided for by the Legislature, and the injunction for this is, "so that every person and corporation shall pay a...proportion to the value of his, her, or its property." In Judge v. Spencer, 15 Utah, 242, where the question was whether mortgages were taxable, this court,... | |
 | Utah. Supreme Court, Albert Hagan, John Augustine Marshall, John Maxcy Zane, James A. Williams, Joseph M. Tanner, George L. Nye, John Walcott Thompson, August B. Edler, Alonzo Blair Irvine, Harmel L. Pratt, William S. Dalton, H. Arnold Rich - Law reports, digests, etc - 1899 - 612 pages
...prescribe by general law such regulations as shall secure a just valuation for taxation of all property ; so that every person and corporation shall pay a tax...proportion to the value of his, her, or its property: Provided, that a deduction of debits from credits may be authorized: Provided, further, that the property... | |
 | Illinois - 1877 - 728 pages
...property, a wrong valuation or failure to collect, destroys the principle of uniformity, to-wit : " so that every person and corporation shall pay a tax...proportion to the value of his, her or its property." The injustice of an over-valuation by the assessor or town board is increased by the county board,... | |
 | Utah. Supreme Court, Albert Hagan, John Augustine Marshall, John Maxcy Zane, James A. Williams, Joseph M. Tanner, George L. Nye, John Walcott Thompson, August B. Edler, Alonzo Blair Irvine, Harmel L. Pratt, William S. Dalton, H. Arnold Rich - Law reports, digests, etc - 1917 - 772 pages
...prescribe by general law such regulations as shall secure a just valuation for taxation of all property, so that every person and corporation shall pay a tax...proportion to the value of his, her or its property. ' ' There is a well-recognized distinction between a tax imposed for state, county and municipal purposes... | |
 | Utah. Supreme Court, Albert Hagan, John Augustine Marshall, John Maxcy Zane, James A. Williams, Joseph M. Tanner, George L. Nye, John Walcott Thompson, August B. Edler, Alonzo Blair Irvine, Harmel L. Pratt, William S. Dalton, H. Arnold Rich - Law reports, digests, etc - 1921 - 712 pages
...prescribe by general law such regulations as shall secure a just valuation for taxation of all property, BO that every person and corporation shall pay a tax...proportion to the value of his, her or its property: Provided, that a deduction of debits from credits may be authorized: Provided further, that the property... | |
 | Utah. Supreme Court, Albert Hagan, John Augustine Marshall, John Maxcy Zane, James A. Williams, Joseph M. Tanner, George L. Nye, John Walcott Thompson, August B. Edler, Alonzo Blair Irvine, Harmel L. Pratt, William S. Dalton, H. Arnold Rich - Law reports, digests, etc - 1909 - 588 pages
...prescribe by general laws such regulations as snail secure a just valuation for taxation of all property; so that every person and corporation shall pay a tax in proportion to the value of his, or its property." !N"o doubt the provisions of this section are mandatory, and require that all property... | |
| |
The General Assembly shall provide such revenue as may be needful, by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property... 
