Double taxation
Defined in 3 dictionaries — Case Law, Ballentine's (1916), Black's (1910)
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.
Ballentine's Law Dictionary
James A. Ballentine · 1916
Taxing the same property twice to the same person, or once to one and again to another. See 59 Iowa, 251, 44 Am. Rep. 679, 13 N. W. 113.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910