Double taxation
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 232 U.S. 576 - Ohio Tax Cases · 1914Most cited · 238 citing opinions
As was pointed out by the district court, the exaction of 4 per cent of the gross intrastate earnings is not a property tax, but an excise tax, whose amount is fixed and measured by such earnings; and double taxation in a legal sense does not exist unless the double tax is levied upon the same property within the same jurisdiction. Plaintiffs in error pay one tax with respect to property, another with respect to the privilege or occupation; hence the taxation is not double.
How often courts cite the cases defining “Double taxation”
Court decisions citing the 2 opinions that defined “Double taxation” — 375 in all, by decade. Counts are citations to the defining cases as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.
All 2 definitions, chronological · 1914–1940
the Fourteenth Amendment no more forbids double taxation than it does doubling the amount of a tax; short of confiscation or proceedings unconstitutional on other grounds.