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They forget that the wealth Post Date: Sat, 9 Aug 2008 18:16:17 +0000
Whenever they step from their own into the adjoining province, they make expressly, or they make tacitly and unconsciously, the following assumption: that the proper absolute end of a sovereign political government is to further as far as possible the growth of the national wealth. If they think that a political institution fosters production and accumulation, or that a political institu- tion damps production and accumulation, they pronounce, without more, that the institution is good or bad. They forget that the wealth of the community is not the weal of the community, though wealth is one of the means requisite to the attainment of happi- ness.

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The late Justice Cooley began Post Date: Sat, 9 Aug 2008 18:01:25 +0000
" Tax definitions an open pitfall for Judge Cooley Habit makes it easy for the Century Dictionary to fall with him Wells goes further and fares worse Specimens of intellectual anarchy that call for stamping out Entire wealth of country exposed to taxing power Naive remarks of W. Lecky. The late Justice Cooley began his work on the Law of Taxa- tion by defining taxes "as being the enforced proportional con- tribution of persons and property, levied by the authority of the state for the support of the government, and for all public needs.

Autor of the post: Undefined


If he meant to say Post Date: Sat, 9 Aug 2008 17:43:56 +0000
" Cooley's definition is at once labored, slovenly and incorrect. In the phrase "contribution of persons and property" does "contribu- tion of persons" mean "contribution (consisting) of persons," as if a slave-owner were made to deliver of his slaves in payment of such contribution ? When the supervisor of a highway district gathers the adult male inhabitants thereof to "work out" their road tax, has he in hand a "contribution of persons" in Cooley's sense of the phrase? In using the phrase and joining with it "property" in the same connection, did he anticipate that extreme- ly infallible economist Edward Atkinson, who says, "Taxation means work, of the head, of the hands or of the machine, or all combined?" If he meant to distinguish between contribution of persons and contribution of property, it would seem that he ought to have been precise. If he meant to say that taxes are propor- tional contributions in personal service, in money, and in kind, levied and enforced by the authority of the state, perhaps he thought that he did so express himself an illustration of how wide a conscientious judge may shoot from the mark of his in- tent.

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genitive case, art Post Date: Sat, 9 Aug 2008 17:25:54 +0000
Perhaps some recollection* of classical studies made him deliver an ambiguity common enough in the Latin language, where, for instance, fuga hominum- may be either 'the escape from men,' or, 'the flight' or 'escape of men.' ZUMPT'S Latin Grammar, tit. genitive case, art.

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"Proportional," therefore, adds no value Post Date: Sat, 9 Aug 2008 17:10:25 +0000
423, n. Besides what is gained by the use of the word "proportional," in defining tax ? Propor- tional to what ? Everybody knows that tax contributions vary in general, and particularly in theory, with the purse of the tax con- tributor; but nobody knows the theoretical proportion of such variations without a tolerably comprehensive study of tax statutes and tax decisions, and nobody knows the true proportion of such variations unless he has omniscient judgment of values and in- fallible eye to- see the tax contributor's assets. "Proportional," therefore, adds no value to the definition, is practically meaning- less, and is, moreover, false in its intended meaning.

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If most constitutions Post Date: Sat, 9 Aug 2008 17:00:16 +0000
For special instance of such falsity take poll-taxes. These, as generally levied, mean contributions equal each to each exacted by govern- ment from each poll declared taxable under the edict or statute authorizing such tax; and they are not "proportional" to any- thing, even in theory, unless to the judgment or lack of judgment authorizing them to be levied which would give a meaning seem- ingly out of all proportion to that intended by the learned judge. If most constitutions of the American States afford any criterion by their silence as to, or their qualified approval of, poll-taxes, the constitution of Ohio displays on that subject an emotion not at all "proportional" to its gravity, by declaring (const, of 1802, and by repetition in const, of 1851), 'That the levying (of) taxes by the poll is grievous and oppressive.

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, in Co-it e v Post Date: Sat, 9 Aug 2008 16:45:20 +0000
" Again; when Cooley cites, without dissent (ist ed. 128), McCurdy, J., in Co-it e v.

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Studied discriminations are made Post Date: Sat, 9 Aug 2008 16:33:43 +0000
Society for Savings, 32 Conn. 173, he seems to approve Mc- Curdy's approval of doctrine quoted by the latter from previous Connecticut cases : "Taxes are at best arbitrary and unequal. Studied discriminations are made in all tax laws in favor of or against particular persons or subjects, or trades, or business, or institutions.

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Savings Bank, 5 Allen (Mass Post Date: Sat, 9 Aug 2008 16:21:23 +0000
" If this is so, why preliminary beguilement of the unsophisticated tax student with a deceitful "proportional ?" Though the use of proportion in a tax connection must have become known to Cooley very early in his juristic studies, it is apparently from the opinion of Bigelow, 'Ch. in Commonwealth v. Savings Bank, 5 Allen (Mass.

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It is only where statutes Post Date: Sat, 9 Aug 2008 16:07:58 +0000
) 436, which Cooley cites and commends among others as not going "beyond the demands of strict accuracy," that he got the notion of inserting "proportional" into his definition of taxes, though in form he follows almost literally the definition in 58 Maine, 591. Bigelow said among other things : "Under every system of taxation, however wisely and carefully framed, a disproportionate share of the public bur- den will be thrown on certain kinds of property, because they are visible and tangible, while others are of a nature to elude vigi- lance. It is only where statutes are passed which impose taxes on false and unjust principles, or operate to produce gross in- equality, so that they can not be deemed in any just sense propor- tional in their effect on those who are to bear the public charges, that courts can interpose and arrest the course of legislation by declaring such enactments void.

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