Revenue

(L. Fr. and Eng.) That which returns, or is returned; a rent. Income; annual profit received from lands or other property. Cowell.

An officer appointed in every county in England to receive the taxes granted by parliament, and remit the money to the treasury.

As applied to the income of a government, this is a broad and general term, including all public moneys which the state collects and receives, from whatever source and in whatever manner. U. S. v. Bromley, 12 How. 99, 13 In Ed. 905; State v. School Fund Com'rs, 4 Kan. 268; Fletcher v. Oliver, 25 Ark. 295. It also designates the income of an individual or private corporation.

— Public revenue. The revenue of the government of the state or nation ; sometimes, perhaps, that of a municipality.

— Revenue law. Any law which provides for the assessment and collection of a tax to defray the expenses of the government is a revenue law. .Such legislation is commonly referred to under the general term "revenue measures," and those measures include all the laws by which the government provides means for meeting its expendifures. Peyton v. Bliss, Woolw. 173, Fed. Cas. No. 11,055; The Nashville, 17 Fed. Cas. 1178; Twin City Nat. Bank v. Nebeker, 3 App. D. C. 190.

— Revenue side of the exchequer. That jurisdiction of the court of exchequer, or of the exchequer division of the high court of justice, by which it ascertains and enforces the proprietary rights of the crown against the subjects of the realm. The practice in revenue cases is not affected by the orders and rules under the judicature act of 1875. Mozley & Whitley.

Pecuniary means, considered as being received from day to day; income. The word is especially applied to the current income of the state or nation, properly app Uoable to expenses of taxation. Revenue laiv. The ordinances of municipal corporations, laying taxes, are not pending in the supreme court of the United States, to be advanced upon the docket. Davenport City «. Dows, 15 Watt. 390. The revenue of the state is the produce of taxes, excise, customs, and duties, which it collects and receives into the treasury for public use. It is the income which it receives to enable it to perform its proper functions; and laws relating to the revenue are laws enacted in reference to such income, — giving rules as to the mode of its collection, and as to the conduct of the officials employed. All taxes which are imposed by the state, whether direct or indirect, are, when collected, the revenue of the state. They are its income. As they are the revenue of the state, all laws regulating such taxes and giving rules for their collection are laws relating to the revenue. The duty paid for the carriage of letters by the agency of government is, at times, a most important branch of the public revenue; and laws relating to the same are revenue laws as much as laws imposing taxes upon the importation of foreign goods into the country. Warner v. Fowler, 4 Blatchf. 311. The act of congress of March 2, 1833, giving to the United States courts jurisdiction of all cases arising under the United States revenue laws, does not embrace cases arising under the internal revenue laws. Stevens v. Mack, 5 Blatchf. 514. Bevenue laws are not necessarily laws for raising revenue, within the constitutional rule that a bill for raising revenue must originate in the house of representatives. United States v. James, 13 Blatchf. 207. The act of congress of July 18, 1866, authorizing proceedings in rem for a violation of the revenue laws, means laws relating to the income of the government arising from duties, taxes, and the like, and does not extend to a law the general purpose of which is unconnected with revenue, — such as the laws regulating the carriage of passengers in steamboats, merely because they contain requirements such as imposing license fees, penalties, and the like, which may incidentally produce money payable into the United States treasury. The Nashville, 4 Biss. 188. Any law which provides for the assessment and collection of a tax to defray the expenses of the government is a revenue law. Such legislation is commonly referred to under the general term " revenue measures; " and those measures include all the laws by which the government provides means for meeting its expenditures. Any definition of a government revenue must include all the money raised by any form of taxation. Peyton v. Bliss, 1 Wodvx. 170. That the term revenue laws, when used broadly and generally, includes internal revenue, as well as customs laws, see United States v. Dustin, 15 Int. Rev. Eec. 30. laws of the United States. United States V. Wright, 3 Pittsb. 192.

is the income of the government, arising from taxation, duties, and the like: and, according to some correct lawyers, under the ide& of revenue is also included the proceeds of the sale of stocks, lands, and other property owned by the government. Story, Const. § 877. Vide Money Bills. By revenue is also understood the income of private individuals and corporations.