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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 ...

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