Property tax
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
In English law, this is understood to be an income tax payable in respect to landed property. In America, it is a tax imposed on property, whether real or personui, as distinguished from poll taxes, and taxes on successions, transfers, and occupations, and from license taxes.
See Garrett v. St. Louis, 25 Mo. 510, 69 Am. Dec. 475;. In re Swift's Estate, 137 N. Y. 77, 32 N. E. 1096. 18 L. R. A. 709; Rohr v. Gray, 80 Md. 274, 30 Atl. 632.