Helpful Hints
  • (1) You can search the entire content of Dean’s by phrase or by individual words. Just type your keywords into the search box and then pull down the search icon on the right and choose the option you need: search by word or by phrase or reset the content.
  • (2) Double click on a word in the content of a definition, and if the word is listed as a keyword in Dean’s, it will look that word up.
  • (3) You can use the search function to help jump the scrolling function. Simply type the first 2-3 letters into the search box then hit enter on your keyboard and the scroll will go to those Keywords that begin with those letters and allow you to scroll from there.

n. A charge levied by a government on income, consumption, wealth, or other basis. A contribution imposed by government on individuals for the service of the state. 13 Pa. St. 104; 115 Ill. 109. It is distinguished from a subsidy, as being certain and orderly. A sum of money assessed under the authority of the state on the personal property of an individual for the use of the state. 60 Me. 124. It is distinguished from a local assessment, as being imposed without reference to peculiar benefits to particular individuals or property. 84 N. Y. 108; 22 Minn. 494.

'Excise' and 'impost' are sometimes used as synonymous with 'tax,' but in strictness apply only to taxes upon production or consumption, and upon imports, respectively.

Taxes are either: (1) Direct or indirect, direct being those assessed on the property, person, business, etc., of those who are to pay them, and indirect being a tax levied on commodities before they reach the consumer. (2) Ad valorem or specific, ad valorem being those imposed in proportion to value and specific those consisting of a fixed sum imposed upon an article or thing by name. (3) General ...

Register or login to access full content