 | 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...revenue purposes; and not only is the power unlimited in its reach as to subjects, but in its very nature it acknowledged no limits, and may be carried even... | |
 | 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...revenue purposes. And not only is the power unlimited In Its reach as to subjects, but In Its nature It acknowledges no limits, and may be carried to any... | |
 | Thomas McIntyre Cooley - 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...revenue purposes.' And not only is the power unlimited in its reach as to subjects, but in its very nature it acknowledges no limits, and may be carried to... | |
 | 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... | |
 | 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... | |
 | 1909 - 1336 pages
...the power to make laws, the power of taxation Is conferred as part of the more general power. * * * Everything to which the legislative power extends...revenue purposes; and not only is the power unlimited in its reach as to subjects, but in its very nature it acknowledges no limits, and may be carried even... | |
 | 1924 - 1208 pages
...the following excerpts from tne works of Judge Cooley were quoted approvingly by Mr. Justice Biddick: "Everything to which the legislative power extends...shall at any time select it for revenue purposes." Cooley, Tax. (2d Ed.) p. 5. "The power to impose taxes is one so unlimited in force and so searching... | |
 | 1910 - 1386 pages
...may be deemed proper." But, aside from any express constitutional sanction, as said by Judge Cooley, "everything to which the legislative power extends...anything to which the authority extends from the grasp «f the taxing power, if the Legislature in its discretion shall at any time select It for revenue... | |
 | 1908 - 1354 pages
...in manufacture, In transportation. State Tax on ForeignHeld Bonds, 15 Wall. (US) 309, 21 L. Ed. 179. Everything to which the legislative power extends...subject of taxation, whether It be person or property, franchise or privilege, occupation or right. Nothing but special constitutional limitation upon legislative... | |
 | Isaac Grant Thompson - 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,... | |
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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... 
