Tax

A contribution Imposed by government on individuals for the service of the state.

13 Pa. St. 104; 115 111. 109.

It is distinguished from a subsidy, as being certain and orderly. Jacob. A sum of money assessed under the authority of the state on the personal property of an individual for the use of the state.

60 Me. 124.

It is distinguished from a local assessment, as being imposed without reference to peculiar benefits to particular individuals or property.

84 N. Y. 108; 22 Minn. 494.

See "Special Assessment." "Excise" and "impost" are sometimes used as synonymous with "tax," but in strictness apply only to taxes upon production or consumption, and upon imports, respectively. Taxes are either: (1) Direct or indirect, direct being those assessed on the property, person, business, etc., of those who are to pay them, and indirect being a tax levied on commodities before they reach the consumer. Cooley, Tax'n, 6. and specific those consisting of a fixed sum imposed upon an article or thing by name. (3) General or local, general being those imposed on property throughout the state, and local being those imposed on the locality specially benefitted. Taxes are also classified according to the nature of the property on which they are imposed, as income taxes, inheritance taxes, personal property taxes, etc.