TAVERNER

In old English law. seller of wine; one who kept a house or shop for the sale of wine. TAX, 0. To impose a tax; to enact or de- clare that a pecuniary contribution shall be made by the persons liable, for the support of government. Spoken of an individual, to be taxed is to be included in an assessment made for purposes of taxation. In practice. To assess or determine; to liquidate, adjust, or settle. Spoken particu- larly of taxing costs, (q. v.) TAX, n. Taxes are a ratable portion of the produce of the property and labor of the individual citizens, taken by the nation, in the exercise of its sovereign rights, for the support of government, for the administra- tion of the laws, and as the means for con- tinuing in operation the various legitimate functions of the state. Black, Tax Titles, § 2. Taxes are the enforced proportional contri- bution of persons and property, levied by the authority of the state for the support of the governinent, and for all public needs; por- tions of the property of the citizen, demand- ed and received by the government, to be dis- posed of to enable it to discharge its func- tions. 58 Me. 590. In a general sense, a tax is any contribu- tion imposed by government upon individu- als, for the use and service of the state, wheth- er under the name of toll, tribute, tallage, gabel, impost, duty, custom, excise, subsidy, aid, supply, or other name. Story, Const. 950. By the concurrent opinion of lawyers, judges, lexicographers, and political economists, as well as by the general and popular understanding, taxes are burdens or charges imposed by the legislature upon persons or property to raise money for public purposes, or to accomplish some governmental end. 27 Iowa, 28. A tax is a pecuniary burden, imposed for the sup- port of government. 17 Wall. 322. Taxes are classified as direct, which includes those which are assessed upon the property, person, business, income, etc., of those who pay them; and indirect, or those which are levied on commodities before they reach the consumer, and are paid by those upon whom they ultimately fall, not as taxes, but as part of the market price of the commodity. Cooley, Tax'n, 6. AM.DICT.LAW-73

In old English law. A seller of wine; one who kept a house or atop for the sale of wine. TAX, v. To impose a tax; to enact or deClare that a pecuniary contribution shall be made by the persons liable, for the support of government. Spoken of an individual, to be taxed is to be included in an assessment Imade for purposes of taxation. In practice. To assess or determine; to liquidate, adjust, or settle. Spoken neetice: larly of taxing costs, (q. v.) TAX, n. Taxes are a ratable portion of the produce of the property and labor of the individual citizens, taken by the nation, in the exercise of its sovereign rights, for the support of government, for the administration of the laws, and as the means for continuing-in operation the various legitimate functions of the state. Black, Tax Titles, § 2; New London v. Miller, 60 Conn. 112, 22 Atl. 499; Graham v. St. Joseph Tp., 67 Mich. 652, 35 N. W. 808; Gibbons v. Ogden, 9 Wheat. 1, 6 L. Ed. 23. Taxes are the enforced proportional contribution of persons and property, levied by the - authority of the state for the support of the government, and for all public needs; portions of the property of the citizen, demanded and received by the government, to be dis posed of to enable it to discharge its functions. Opinion of Justices, 58 Me. 390; Moog v. Randolph, 77 Ala. 597; Palmer _v. Way, 6 Colo. 106; Wagner v. Rock Island, 146 Ill. 189, 34 N. E. 545, 21 L. R. A. 519; In re Hun, 144 N. Y. 472, 30 N. B. 356; \ TAX Taylor v. Boyd, 63 Tex. 583; Morgan’s Co. v. State Board of Health, 118 U. S. 455, 6 Sup. Ct. 1114, 30 L. Ed. 237; Dranga v. Rowe, 127 Cal. 506, 59 Pac. 944; McClelland v. State, 138 Ind. 321, 37 N. E. 1089; lhianson v.. Vernon, 27 Iowa, 28, 1 Am. Rep. 215; Bonaparte v. State, 63 Md. 465; Pittsburgh, etc., R. Co. v. State, 49 Ohio St. 189, 30 N. E. 435, 16 L. R. A. 380; Dllinois Cent. R. Co. v. Decatur, 147 U. S. 190, 18 Sup. Ct. 293, 87 L. Ed. 132. In a general sense, a tax is any contribution imposed by government upon individuals, for the use and service of the state, whether under the name of toll, tribute, tallage, gabel, impost, duty, custom, excise, subsidy, aid, supply, or other name. Story, Const. § 950. Synonyms. In a broad sense, taves une doubtedly include assessments, and the right to impose assessments has its foundation in the taxing power of the government; and yet, in practice and as generally understood, there is a broad distinction between the two terms. ‘‘Taxes,’’ as the term is generally used, are public burdens imposed generally upon the inhabitants of the whole state, or upon soine civil division thereof, for governmental purposes, without reference to peculiar benefits to particular individuals or property. “Assessments” have reference to impositions for improvements which are specially beneficial to particular individuals or property, and which are imposed in proportion to the particular benefits supposed to be conferred. They are justified only because the improvements confer special benefits, and are just only when they are divided in proportion to such benefits. Roosevelt Hospital v. New York, 84 N. Y. 112. As distinguished from other kinds of taxation, “assessments” are those special and local impositions upon property in .the immediate vicinity of municipal improvements which are necessary to pay for the improvement, and are laid with refierence to the special benefit which the property is supposed to have derived therefrom. -Hale v. Kenosha, 29 Wis. 599; Ridenour vy. ‘Saffin, 1 Handy (Ohio) 464; King v. Portland, 2 Or. 146; Williams v. Corcoran, 46 Cal. 553. 3 Taxes differ from subsidies, in being certain and orderly, and from forced contributions, etc., in that they are levied by authority of law, and by some rule of proportion which’ is intended to insure uniformity of contribution, and a just apportionment of the burdens of government. Cooley, Tax’n, 2. The words “tax” and “excise,” although often used as synonymous, are to be considered as having entirely distinct and separate significations. The former is a charge apportioned either among the whole people of the ‘state, or those residing within certain districts, municipalities, or sections. It is required to be imposed, as we shall more fully explain hereafter, so that, if levied for the public charges of government, it shall be Bui. Law Dictr.(2p Ep.)—72 pc of the commodity. ‘considered

L. Fr. and Eng. tavernier, from taverne, q. v.] In old English law. A seller of wine; one who kept a house or shop for the sale of wine. Et puis soit enquis de taverners que ount vendu vyns encontre la droit assise; and afterwards it shall be inquired of taverners who have sold wines against the right assise. Britt. c. 30. A retailer of wines. Hardr. 338. Taverner is used as the addition of a person in a writ in the Register. Reg. Orig. 195. But tavern-keeper has now, for the most part, taken its place. In a general sense, any contribution imposed by government upon individuals, for the use and service of the state; whether under the name of toll, tribute, tallage, gabel, impost, duty, custom, excise, subsidy, aid, supply, or other name. Story on the Const. (Abr.) § 472. See 1 Kent's Com. 254-257. In a stricter sense, -a rate or sum imposed by government upon individuals, (or polls,) lands, houses, horses, cattle, possessions and occupations; as distinguished from customs, duties, imposts and excises. Id. Webster. This is the ordinary sense of the word. In New-York, the term tax has been held not to include a street assessment. 11 Johns. R. 77. 3 Wendell's R. 263. 4 Hill's R. 76. 4 Comstock's R. 419. Literally, or according to its derivation, an imposition laid by government upon individuals, according to a certain order and proportion, (tributum certo ordine constitutum.) Spelman, voc. Taxa. Webster observes, that taxes in free governments are usually laid upon the property of citizens, according to their income or the value of their estates. Cowell says it may be so called from the Gr. τάξις, because it was a thing done orderly and moderately. The radical idea of the word seems to be, arrangement, adaptation or adjustment of one thing to another. See To tax, Taxare. It imports, also, essentially, according to Cowell, regularity of imposition and certainty of amount, as distinguished from occasional, extraordinary or uncertain impositions, such as subsidies were. And, moderation in amount, (non solum ordinem, sed et modum ratione temperatum significat.) For the distinction between a tax and an assessment, see Assessment.

One who keeps a tavern. Chaucer. Camden.

Someone who owns or runs a tavern.