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tax levy

Defined in 5 dictionaries — Case Law, Cyclopedic (1922), Ballentine's (1916), Bouvier (1914), Black's (1910)

Definitions from Case Law

From 282 U.S. 502 - Alabama v. United States · 1931Most cited · 88 citing opinions

Levying a tax does not create a contract. It is a unilateral act of superior power, not depending for its effect upon concurrence of the party taxed

The Cyclopedic Law Dictionary

Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922

The amount of tax to be raised, or the official act by which the amount is determined upon.

Ballentine's Law Dictionary

James A. Ballentine · 1916

The establishment or fixing of a rate of taxation by a competent board or body.

Bouvier's Law Dictionary and Concise Encyclopedia

John Bouvier; revised by Francis Rawle · 1914

The total sum to be raised by a tax. Also the bill, enactment, or measure of legislation by which an annual or general tax is imposed.

Black's Law Dictionary

Henry Campbell Black, M.A. · 1910

The total sum to be raised by a tax. Also the bill, enactment, or measure of legislation by which an annual or general tax is imposed.

Defined under Tax in Black's Law Dictionary.