Definitions from Case Law

These maritime liens, in the coasting business, and in the business upon the lakes and rivers, are greatly increasing; and, as they are tacit and secret, are not to be encouraged,

The landlord shall have a tacit lien upon such of the tenant's personal chattels upon the premises as are subject to execution for debt, to commence with the tenancy and continue f

The security is called a tacit mortgage, which is nothing more than a regulation by law, to assure the property of the minor in the custody of the parent against loss.

under the 15th section of the act of 1841, the possession need not be continued by the same person, and that, consequently, the instruction of the district court, in this particula

We find the captured property in the hands of the offender, and hold it to be immaterial through what circuity of changes it has come back to him. It is not for him to claim a righ

to harass, "harm, "pursue, hunt, shoot, wound, kill, trap, capture, or collect, or to attempt to engage in any such conduct." § 1532(19) (emphasis added).

The deprivation of the former owner rather than the accretion of a right or interest to the sovereign constitutes the taking. Governmental action short of acquisition of title or o

If a ship has contracted guilt by a breach of blockade, the offence is not discharged until the end of the voyage. The penalty never travels on with the vessel further than to the

the offer to acquire or the acquisition of any equity security of a target company, pursuant to a tender offer or request or invitation for tenders, if after the acquisition thereo

where real estate is actually invaded by superinduced additions of water, earth, sand, or other material, or by having any artificial structure placed on it, so as to effectually d

taking an appeal is a matter of right, and is something which the party as distinguished from court may do. When the court has rendered its judgment 'either party may appeal.' That

Flights over private land are not a taking, unless they are so low and so frequent as to be a direct and immediate interference with the enjoyment and use of the land. It is the ch

Navy order N-4128 did not purport to be an offer to purchase; it commanded delivery of specified merchandise. Plaintiff's consent was not sought; it was not consulted as to quantit

the destruction of privately owned land by flooding is 'a taking' to the extent of the destruction caused

one person's property may not be taken for the benefit of another private person without a justifying public purpose, even though compensation be paid

it did not make the taking any less a taking for public use by its logically subsequent direction that the power should be delivered to private companies for work deemed more usefu

to require abolition of an established grade crossing and the outlay of money necessary to construct an overhead would take the railway's property in a very real sense

The application thus given to the statute deprives plaintiff of property for the private use and benefit of defendant, and is a taking of property without due process of law, forbi

The Fifth Amendment to the Constitution says 'nor shall private property be taken for public use, without just compensation.' This is a tacit recognition of a preexisting power to

a petit juror.

the same thing in § 1519as it means in everyday language-any object capable of being touched.

a corporation or other issuer of securities which is organized under the laws of this state or has its principal office in this state, which has substantial assets located in this

one that both constituted 2 percent or less of the total acreage in an allotted tract and had earned less than $100 in the preceding year.

That rule of liability is to be enforced in the light of the fact that the provisions of the tariff enter into and form a part of the contract of shipment, and if a regularly filed

in order to produce uniformity in the imposition of duties, the dutiable classification of articles imported must be ascertained by an examination of the imported article itself, i

The rules and regulations, duly published and filed, which in any wise affect the rates or the value of the service to be rendered, are controlling upon both parties to the shippin

Laws imposing duties on importations of goods, are intended for practical use and application by men engaged in commerce; and hence it has become a settled rule in the interpretati

A tax is an enforced contribution for the payment of public expenses. It is laid by some rule of apportionment according to which the persons or property taxed share the public bur

Receipt of income or accrual of the right to receive it within the tax year is the test of taxability, not the time it has taken the taxpayer to earn it nor the duration of his inv

Taxable event', 'jurisdiction to tax', 'business situs', 'extraterritoriality', are all compendious ways of implying the impotence of state power because state power has nothing on

It is not necessary to recognition of taxable gain that he should be able to sever the improvement begetting the gain from his original capital. If that were necessary, no income c

A gift to a trustee reserving to the donor the economic benefit of the trust or the power of its disposition, involves no taxable gift. It is only upon the surrender by the donor o

The taxable gross estate must include those property interests the ultimate possession or enjoyment of which is held in suspense until the moment of the grantor's death or thereaft

The income that is subject to a man's unfettered command and that he is free to enjoy at his own option may be taxed to him as his income, whether he sees fit to enjoy it or not.

When the proceedings for the acquisition of the title have reached the point where nothing more remains to be done by the entryman, and the government no longer has any beneficial

a possessory interest in nontaxable publicly owned real property, as such property is defined in section 104 of the Revenue and Taxation Code.

Intangible personal property may acquire a taxable situs where permanently located, employed and protected.

To render the dividend taxable as income, there must be a change brought about by the issue of shares as a dividend whereby the proportional interest of the stockholder after the d

The principle that the joint return is to be treated as the return of a 'taxable unit' and as though it were made by a 'single individual' would be violated if in making a joint re

the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed.

its fiscal year.

the only sense in which a tax is a personal charge, is, that it is assessed upon personal estate, and the profits of labor and industry. It is called a personal charge, to distingu

whether the government may recover a personal judgment for a tax depends upon the existence of the duty to pay, for the enforcement of which another remedy has not been made exclus

Taxation is not so much concerned with the refinements of title as it is with actual command over the property taxed—the actual benefit for which the tax is paid.

A so-called tax is just as much an interference with the liberty of contract as is a penalty by fine, where the subject-matter giving rise to the imposition is beyond the jurisdict

The present tax is a tax upon the person, as is shown by the form of the suit, and is imposed, it may be presumed, for the general advantages of living within the jurisdiction. The

Taxation of the agency is taxation of the means; taxation of the property of the agent is not always, or generally, taxation of the means

The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.

a recovery of an item that has produced an income tax benefit in a prior year is to be added to income in the year of recovery

As in other cases of this character, we accept the decision of the state court of last resort respecting the proper construction of the statute, but are in duty bound to determine

the judicial function is exhausted when there is found to be a rational basis for the conclusions approved by the administrative body; when the court cannot separate the elements o

The deed, then, from the sheriff and Collector Borden to Lawson, was clearly prima facie evidence of the assessment, taxation, and forfeiture of the land; of the regularity of ever

the mere overpayment of an installment is treated as a payment on account of the tax which is assessed for that year, and is not a 'tax erroneously or illegally assessed or collect

burdens, charges, or impositions put or set upon persons or property for public uses.

taxes are deductible only by the person upon whom they are imposed

The right to make exemptions is involved in the right to select the subjects of taxation and apportion the public burdens among them, and must consequently be understood to exist i

The privilege, though for the benefit of the Indians, is annexed, by the terms which create it, to the land itself, not to their persons. It is for their advantage that it should b

a franchise for banking, when bought, the price is paid for the use of the privilege whilst it lasts, and any tax upon it would substantially be an addition to the price. But wheth

the provision that the land should be nontaxable was a property right, which Congress undoubtedly had the power to grant. That right fully vested in the Indians and was binding upo

the words 'the tax imposed' must mean 'the tax demanded' or 'assessed' or 'due

Only if it is then apparent that, under the most liberal view of the law and the facts, the United States cannot establish its claim, may the suit for an injunction be maintained.

tax laws are to be interpreted liberally in favor of taxpayers, and that words defining things to be taxed may not be extended beyond their clear import. Doubts must be resolved ag

Levying a tax does not create a contract. It is a unilateral act of superior power, not depending for its effect upon concurrence of the party taxed

liability for a tax is not subject to the rules applicable to the vendor's equity. 'A man cannot get rid of his liability to a tax by buying without notice.

Liability to taxation in one State does not necessarily exclude liability in another.

A tax lien is an encumbrance upon the land, and payment, subsequent to purchase, to discharge a pre-existing lien is no more the payment of a tax in any proper sense of the word th

It is called a franchise tax in the act, but it is a franchise tax measured by property. ... It has not been decided, and it could not be decided, that a state may not tax its own

The tax on floor stocks, though complementing the processing tax, was not a tax upon the 'processing' of an agricultural commodity but upon articles already processed from such a c

directly to tax the income from securities amounts to taxation of the securities themselves

A tax upon the leases is a tax upon the power to make them, could be used to destroy the power to make them. If they cannot be taxed as entities they cannot be taxed vicariously by

Such tax is not a tax upon property as such because of its ownership, but a true excise levied on the results of the business of carrying on mining operations.

In the case of the obligations of a State or of its political subdivisions, the subject held to be exempt from federal taxation is the principal and interest of the obligations. Th

By whatever name the exaction may be called, if it amounts to no more than the ordinary tax upon property or a just equivalent therefor, ascertained by reference thereto, it is not

a tax on the privilege of succession...laid not on the donor, but on the beneficiary; the gift taxed is not one long since completed, but one which never passed to the beneficiarie

any person subject to any internal revenue tax.

The taxpayer's action can meet this test, but only when it is a good-faith pocketbook action. It is not a question of motivation but of possession of the requisite financial intere

§ 57, sub. j places penalties in a category quite different from ordinary debts, one not favored in bankruptcy, and the character of a penalty is by no means changed by calling it

the period in which the claimant actually paid the tax to a collector and ends with the last payment.

stock transferred pursuant to a qualified plan to the extent ""the fair market value" of the share at the time of exercise exceeds the option price." IRC § 57(a)(6) (emphasis added

The intention clearly was to put these various governmental units in respect of their taxes in a single class upon terms of equality with one another

It is essential to the validity of tax sales, not merely that they should be conducted in conformity with the requirements of the law, but that they should be conducted with entire

It would be going too far to say that a collector selling land with or without authority, could, by his conveyance, transfer the title of the rightful proprietor. He must act in co

the bare question whether an instrumentality of commerce has tax situs in a state for the purpose of subjection to a property tax is one of due process

In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlar

He must show that the investigation will be conducted pursuant to a legitimate purpose, that the inquiry may be relevant to the purpose, that the information sought is not already

a valuation a step removed from taxation.

the fact that no judgment has been rendered or recorded against said succession.

that Act was intended to prevent matters concerned with the mere etiquette of trials and with the formalities and minutiae of procedure from touching the merits of a verdict

In the patent context, 'technical fraud' encompasses 'an honest mistake as to the effect of prior installation upon patentability'; such good faith constitutes a complete defense t

all nonacademic admissions criteria that are essential to participation in the program in question.

It was a perishable cargo, and much injured by the accident, though it does not appear to be to the amount of one half its value; and it was liable to still farther deterioration.

Intercourse between the states by the telegraph is interstate commerce.

a transmitter and receiver capable of use in the transmitting and receiving of telephone communications

In the first place, the capture and possession by the British was not an absolute change of the allegiance of the captured inhabitants. They owed allegiance indeed to the conqueror

two things and two things only: Ordinance 81-5 and Resolution 83-21.

only to maintain the status quo, on proper cause being shown, for such time as may be necessary to obtain a decision upon the application for an interlocutory injunction by a court

It is believed that the rigid rules of the Common Law, have never been applied to a wife's estate in lands of this description... It would indeed be idle to compel an heir or purch

In legal contemplation, the tenants constitute a unit; neither can dispose of any part of the estate without the consent of the other; and the whole continues in the survivor.

The well established principle, therefore, that a tenant shall not be permitted to dispute his landlord's title, excludes the defendant from setting up the title of the bank.

On a careful examination of the whole record, we are abundantly satisfied that the appellants have fully established the fact of the tenancy of Stith, at the time he entered on the