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Reprint of the uncommon first edition. As much a treatise as it is
a handbook, which gives this book more than historical value, it
examines the nature of taxation and sources of the power to impose
taxes. Contents include "The Construction of Tax Laws," "Taxation
by Special Assessment," "The Remedies of the State Against
Collectors of Taxes," "Local Taxation under Legislative Compulsion"
and "The Remedies for Illegal and Unjust Taxation." "The work is
not a mere treatise upon tax titles, but is rather a profound
statesman-like and judicial treatise upon the sources of the power
of taxation, and the proper subjects upon which it may be exerted,
as well as the legitimate mode of its exercise. Judge Cooley has
discussed the various questions connected with the subject, in the
light of principle, and has presented with clearness and cogency,
the reasons underlying them, as well as the authorities in their
support. (...) In other words, the author shows the principles
whereon the successive steps of taxation rest, whatever may be the
particular language of any statute respecting the same. The plan
and execution of the work is a happy blending of the philosophical
and practical, and the book must meet with a general and abiding
approval as well as with a cordial and generous reception."
--Western Jurist 10 (1876) 255 Thomas McIntyre Cooley 1824-1898]
was the most important American jurist of the late-nineteenth
century. One of the first three professors in the law department of
the University of Michigan, he was elected to the Michigan Supreme
Court in 1864 and served as its leading justice for twenty years.
He was a prolific author. His 1868 Treatise on the Constitutional
Limitations Which Rest Upon the Legislative Power of the States of
the American Union was his most important work. It went through six
editions by 1890 and was cited more often that any other legal text
in the late nineteenth century. His support for Grover Cleveland in
the 1884 and 1892 elections contributed to his 1887 appointment by
President Cleveland to the Interstate Commerce Commission, where he
was the leading commissioner and set several important precedents
for administrative process.
This Is A New Release Of The Original 1899 Edition.
This Is A New Release Of The Original 1899 Edition.
This Is A New Release Of The Original 1899 Edition.
This Is A New Release Of The Original 1899 Edition.
This is an EXACT reproduction of a book published before 1923. This
IS NOT an OCR'd book with strange characters, introduced
typographical errors, and jumbled words. This book may have
occasional imperfections such as missing or blurred pages, poor
pictures, errant marks, etc. that were either part of the original
artifact, or were introduced by the scanning process. We believe
this work is culturally important, and despite the imperfections,
have elected to bring it back into print as part of our continuing
commitment to the preservation of printed works worldwide. We
appreciate your understanding of the imperfections in the
preservation process, and hope you enjoy this valuable book.
Reprint of the original, first published in 1890.
Together With A Copious Analysis Of The Contents.
Together With A Copious Analysis Of The Contents.
Together With A Copious Analysis Of The Contents.
Together With A Copious Analysis Of The Contents.
Together With A Copious Analysis Of The Contents.
Together With A Copious Analysis Of The Contents.
Together With A Copious Analysis Of The Contents.
Together With A Copious Analysis Of The Contents.
Together With A Copious Analysis Of The Contents.
Together With A Copious Analysis Of The Contents.
Together With A Copious Analysis Of The Contents.
Together With A Copious Analysis Of The Contents.
Together With A Copious Analysis Of The Contents.
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