TAX. A pecuniary burden imposed for the support of the government. U. S. v. R. Co., 17 Wall. (U. S.) 322, 21 L. Ed. 597. The en forced proportional contribution of persons and property, levied by the authority of the state for the support of government, and 'for all public needs. Opinion of the Justices, 58 Me. 591; Cooley, Tax. 1. Burdens or charges imposed by the legislative power of a state upon persons or property, to raise money for public purposes. Perry v. Washburn, 20 Cal. 318. A sum or rate imposed by government al authority for a public object or purpose. Pettibone v. Smith, 150 Pa. 118, 24 Atl. 693, 17 L. R. A. 423 ; Deal v. Mississippi County, 107 Mo. 464, 18 S. W. 24, 14 L. R. A. 622.
A pecuniary burden laid upon individuals or property to support the government. New Jersey v. Anderson, 203 U. S. 483, 27 Sup. Ct. 137, 51 L. Ed. 284. See the opinion by Miller, J., in Citizens S. & L. Ass'n v. Topeka, 20 Wall. (U. S.) 655, 22 L. Ed. 455.
A tax is a demand of sovereignty ; a toll is a demand of proprietorship ; State Freight Tax Case, 15 Wall. (U. S.) 278, 21 L. Ed. 146. Taxes are not "debts"; Perry v. Washburn, 20 Cal. 318 ; McKeesport v. Fidler, • 147 Pa. 532, 23 Atl. 799 ; City Council of Charleston v. Phosphate Co., 34 S. C: 541, 13 S. E. 845 ; do not embrace local assessments ; New Jer sey v. Anderson, 203 U. S. 483, 27 Sup. Ct. 137, 51 L. El. 284.; Zable v. Orphans' Home, 92 Ky. 89, 17 S. W. 212, 13 L. R. A. 668 ; New London v. Miller, 60 Conn. 112, 22 Atl. 499 ; Austin v. Seattle, 2 Wash. 667, 27 Pac. 557 ; nor are fees required by a statute for filing articles of incorporation a tax ; Ashley v. Ryan, 49 Ohio St. 504, 31 N. E. 721. The word "tax" is not infrequently used in a gen eral sense as denoting a burden or charge, and not in the strict legal sense of a charge or burden imposed by the state for the pur pose of revenue for its support ; New York v. Tax Com'rs, 199 U. S. 1, 25 Sup. Ct. 705,' 50 D. Ed. 65, 4 Ann. Cas. 38L A tax is not a debt ; Camden v. Allen, 26 N. J. L. 398 ; New Jersey v. Anderson, 203 U. S. 483, 27 Sup. Ct. 137, 51 L. Ed. 284 ; and has none of the incidents of a debt ; 21 Harv. L. Rev. 283; technically it is not a debt ; Appleton v. Hopkins, 5 Gray (Mass.) 530, per Shaw, C. J. There are cases holding that, in the absence of any other remedy, assumpsit will lie; Baltimore v. Howard, 6 Har. & J.
(Md.) 383 ; but the weight of authority is otherwise ; McKeesport v. Fidler, 147 Pa. 532, 23 Atl. 799, following Lane County v. Oregon, 7 Wall. (U. S.) 71, 19 L. Ed. 101; Camden v. Allen, 26 N. J. L. 398. Liability to pay taxes arises from no contractual relation and can not be enforced by common law proceedings, unless a statute so provides ; Schmuck v. Hartman, 222 Pa. 190, 70 Atl. 1091. But in U. S. v. Chamberlin, 219 U. S. 250, 31 Sup. Ct. 155, 55 L. Ed. 204, it was held, in an action to recover the amount of revenue stamps al leged to be due on a conveyance, that an ac tion of debt was maintainable wherever there was due a sum either certain or readily re ducible to certainty, distinguishing Lane County v. Oregon, 7 Wall. (U. S.) 71, 19 L. Ed. 101, as holding that the acts making United States notes a legal tender for debts did not apply to state taxes.
Taxes differ from subsidies, in being cer tain and orderly, and from forced contribu tions, etc., in that they are levied by authori ty 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. 2. No matter how equitable a tax may be, it is void unless legally assessed ; Joyner v. School Dist. Number Three, 3 Cush. (Mass.) 567; and, on the other hand, the injustice of a particular tax cannot defeat it when it is de manded under general rules prescribed by the legislature for the general good ; Cooley, Tax. 3, Taxes are classified as direct, which in cludes "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 com modity." Cooley, Tax. 61. The latter in cludes duties, imposts and excises ; Pollock v. Trust Co., 157 U. S. 557, 15 Sup. Ct. 673, 39 L. Ed. 759, where it was said : "Although there have been from time to time intima tions that there might be some tax which was not a direct taxation, nor included under the words 'duties, imposts and excises,' such a taxation for more than 100 years of national existence has yet remained undiscovered." Quoted in Thomas v. U. S., 192 U. 5.363, 370, 24 'Sup. Ct. 305, 48 L. Ed. 481.