Norwicensis

A valuation of ecclesiastical benefices, made through every diocese in England, on occasion of Pope Innocent IV. granting to King Henry III. the tenth of all spirituals for three years. Cowel; Tomllns, It is called Norwicensis, because Walter, delegated by the pope to make it, was bishop of Norwich. Wharton. TAXATION; TAXING. 1. The power, act, or proceeding of levying, by or on behalf of government, a ratable or proportioned pecuniary charge on individuals or property subject to its authority, to provide revenue for its support and operations. See Tax, n. The general principles of taxation are these: 1. The subjects of every state ought to contribute to the support of the government, as nearly as possible in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state. In the observation or neglect of this maxim consists what is called the equality or inequality of taxation. 2. The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person. 3. Every tax ought to be levied at the time or in the manner in which it is most likely to be convenient for the contributor to pay it. 4. Every tax ought to be so contrived as both to take out and keep out of the pockets of the people as little as possible over and above wliat it brings into the public treasury of the state. (Ad. Smith; Mill.) Wharton. And see Cool. Tax. 6. That is a taxation which compels one to pay for the support of government from his own gains and of his own property. Thus, a statute purporting to tax debtors upon interest accruing on their obligations to their creditors, and authorizing them to retain the amount of the tax paid in settlement with their creditors, is not, in reality, taxing the debtor, but is taxing the creditor; for it is the creditor's money which is taken; hence, if the creditor is not amenable to the taxing power, the imposition cannot be sustained. United States u. Railroad Co., 17 Wull. 322 The power of taxation does not extend to authorize legislation which takes the property of one class of citizens and bestows it upon favored individuals to aid private enterprises and build up private fortunes. This is none the less a robbery because it is done under the forms of law, and is called taxation. This is not legislation. Nor is it taxation. It is a decree under legislative forms. Loan Assoc, v, Topeka, 20 Wall. 655, 664; Grim v. Weissenberg S. Dist., 57 Pa. St. 433. The imposition of an assessment of the expenses of a local improvement upon adjoining lands benefited by it, although an exercise of the taxing power, is not " taxation," within provisions of a state constitution regulating or prescribing the manner of taxation. Chambers v. Satterlee, 40 Cal. 497, 513. That " taxation " is not rightly applied to raising money for objects of a private nature, such as a bridge, manufactory, or foundry owned by individuals, see National Bank of Cleveland v. lola, 9 Kan. 689. The differences between taxation and taking property in right of eminent domain are, that taxation exacts money or services from individuals, as and for their respective shares of contribution to any public burden; while private property taken for public use, by right of eminent domain, is taken, not as the owner's share of contribution to a public burden, but as so much beyond his share, and for which compensation must be made. Moreover, taxation operates upon a community, or upon a class of persons in a community, and by some rule of apportionment; while eminent domain operates upon an individual, and without reference to the amount or value exacted from any other individual, or class of individuals. People V. Mayor, &c. of Brooklyn, 4 N. Y. 419. And see Eminent Domain. Taxation is that tribute for the support of government imposed on property in return for the protection and advantages which the government affords to the owner. It is an essential and fundamental requisite in the exercise of the power of taxation that the burden should be imposed or apportioned with all practicable equality and justice. Exchange Bank v. Hiues, 3 Ohio St. 1. The power to tax will not confer authority to license: the objects attained by the exercise of the respective powers are not one anil the same thing. Curtis v. Smith, 42 Iowa, 665. The provision of S. C. Const, art. 9, § 8, vesting cities and towns with power to tax for corporate purposes, includes a license fee for carrying on a business. State v. Columbia, 6 Rich. 404. 2. The adjastment of the lawful amount of the costs of a cause; determining what costs an attorney, &c., is entitled to receive from his client, or a successful party from the defeated one. Burrill says that, in old English law, taxation was applied also to damages, — included almost any judicial adjustment of an amount. It is at the present day chiefly used of adjustment of costs, assessment being the proper term for adjustment of damages. Taxation of costs is the settlement by the taxing master of the amount payable by a party in respect of costs in any action or suit. The allowance of particular items in the bill will, in a great measure, depend on the order directing the taxation. The taxation of costs may be made on either of two scales, — that is to say. either as between solicitor and client, which is the more liberal; or as between party and party, which is the less liberal scale. In a bill sent in by a solicitor to his client, items would be allowed which would not be allowed in the ordinary taxation of costs between parties in a suit or action. But, in some cases, even between the parties to a suit or action, costs are given on the higher scale, and then the costs are said to be taxed as between solicitor and client (or as between attorney and client), as opposed to the ordinary taxation as between party and party. Brown; Mozlei/ Sf W. Taking master, or officer. There are certain officers in the courts of common law who are appointed to examine the items in attorneys' bills, and to make such deductions as they think proper to be made. This process of examining the bills and making the proper deductions is technically termed taxing costs. The officers who perform tins duty are the masters of the respective courts; and when a master has so examined a bill (or taxed the costs, as it is termed), and has deducted the items which he has thought proper to disallow from the gross amount, he marks down the remaining sum which is to be allowed; and this remaining sum is thence called the master's allocatur. In the courts of chancery there are similar officers, called taxing masters, whose duties are the same in respect of chancery proceedings; and the result of their taxation is embodied in their certificate. Brown. ters of each court. But henceforth the taxation of costs will be eifected by the taxing officers of the supreme court, and of its respective divisions. Mozley If 'W. There is an officer appointed in each house of parliament to tax the costs of private bills, called the taxing officer. See May Pari. Pract. ch. 29.