Author: Frederick Newton Judson

Publisher:

Published: 2015-07-11

Total Pages: 384

ISBN-13: 9781331168652

Excerpt from A Treatise Upon the Law and Practice of Taxation in Missouri The study of Missouri taxation, in the course of professional duty, has convinced me that the confessed failure of the system in securing equality of taxation is not only for lawyers, but for all citizens, the most serious question of our time. That conviction has suggested this work. The law of taxation can not be understood, even by lawyers, without knowledge of the recognized economic principles, which are based on human experience; and citizens demanding reform in taxation, as well as lawyers who construe and apply the law, must know what our taxation is, how it has been developed historically, how it is construed by the courts and enforced in practical administration. The law and practice of taxation should therefore he construed together. Each State, under the restrictions of the Constitution of the United States, is sovereign in taxation, and must solve for itself this problem. This work is not a general treatise on taxation, for that field is fully supplied, hut the purpose has been to explain the system developed by the people of Missouri, in what is now nearly a century of experience as a self-governing people. Reference has been made, therefore, to the statutes and decisions of other States only where they are deemed to be illustrative of our own conditions. I have not undertaken to write a mere digest of our decisions on taxation, nor to cite all the taxation cases decided by our courts. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.