State tax
Defined in 2 dictionaries — Ballentine's (1916), Black's (1910)
Ballentine's Law Dictionary
James A. Ballentine · 1916
In one sense, any tax levied under a general state law; in another, any such tax levied for general state purposes and not for local purposes. See 32 Mich. 406, 20 Am. Rep. 655.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
A tax the proceeds of which are to be devoted to the expenses of .the state, as distinguished from taxation for local or municipal purposes. See Youngblood v. Sexton, 32 Mich. 413, 20 Am. Rep. 654; State v. Auditor of State, 15 Ohio St. 482.
Defined under State in Black's Law Dictionary.