specific tax
Defined in 2 dictionaries — Case Law, Black's (1910)
Definitions from Case Law
From 281 U.S. 146 - Ohio Oil Co. v. Conway · 1930Most cited · 317 citing opinions
It manifestly is a specific tax at a rate per barrel of 42 gallons, and not strictly ad valorem. The graduation of the tax according to the gravity of the oil does not make it other than a tax according to quantity, that is, per barrel, as the oils of different classes are treated for the purpose of the tax as being in effect different commodities, each of which has its separate tax.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
A tax imposed as a fixed sum on each article or item of property of a given class or kind, without regard to its value; opposed to ad vaiprem tax.
Defined under Tax in Black's Law Dictionary.