(Download) "Mcmillen v. Anderson" by United States Supreme Court ~ Book PDF Kindle ePub Free
eBook details
- Title: Mcmillen v. Anderson
- Author : United States Supreme Court
- Release Date : January 01, 1877
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 55 KB
Description
Mr. J. E. Leonard for the plaintiff in error. Although taxes may be collected summarily and without the aid of the courts, there must be due process of some kind. It is not in the power of the legislature to make any process due process of law. Murray's Lessee v. Hoboken Land Company, 18 How. 272; Allen v. Armstrong, 16 Iowa, 508; Ervine's Appeal, 16 Penn. St. 256. The so-called license, the collection of which is resisted by the plaintiff, is, in reality, a tax. A license to sell liquor is granted only by the parish; the State then taxes the occupation or traffic. Rev. Stat. La., sect. 2779.
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