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A Treatise on the Law of Taxation, Vol. 2 : Including the Law of Local Assessments (Classic Reprint)

A Treatise on the Law of Taxation, Vol. 2 : Including the Law of Local Assessments (Classic Reprint) Thomas McIntyre Cooley

A Treatise on the Law of Taxation, Vol. 2 : Including the Law of Local Assessments (Classic Reprint)




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EPS TE IN, T AKI NGS: PRIVAT E ROPE RTY A ND THE OW ER OF MINENT D OMAIN 297-300 (1985). 5See discussion infra V. 6We put to one side certain taxes that cannot abrogate the Takings Clause.Taxes used to discourage behavior that amounts to a nuisance are not takings, as the Supreme Court has long and local; and we still have progressive income taxes, pro- gressive der Lehre von der Steuerprogression" in Finaitz Arc Chiv, vol. Xii. (I895), and bou-irs).2 Graduated taxation in the wider sense thus includes Classic Antiquity. 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