AND BASIS OFATION

EXISTENCE OF

GOVERNMENT

THE POWER OF TAXATION

PROCEEDS UPON THE THEORY THAT THE EXISTENCE OF GOVERNMENT IS AN ESSENTIAL

IT CANNOT CONTINUE WITHOUT MEANS TO PAY ITS

EXPENSES

IT HAS A RIGHT TO COMPEL ALL

ITS CITIZENS AND PROPERTY WITHIN

ITS LIMITS TO CONTRIBUTE

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THE POWER OF TAXIs an attribute of

sovereignty

EMANATING FROM

NECESSITY

NECESSARY BURDEN TO PRESERVE THAT STATES

SOVEREIGNTY AND A MEANS TO GIVE

AN ARMY TO RESIST

AN AGGRESSIO

N

A NAVY TO DEFEND IT

SHORES FROM INVASION

A CORPS OF CIVIL SERVANTS TO

SERVE

PUBLIC IMPROVEMENTS

DESIGNED FOR THE

FACILITIES AND

PROTECTION WHICH A

GOVERNMENT IS

SUPPOSED TO PROVIDE

RECIPROCAL DUTIES OF STATE AND INHABITANTS

IT IS FOUND IN THE RECIPROCAL DUTIES OF

PROTECTION AND SUPPORT BETWEEN THE STATE AND

ITS INHABITANTS

IN RETURN FOR HIS/HER CONTRIBUTION THE

TAXPAYER RECEIVES THE GENERAL ADVANTAGES AND

PROTECTION

BENEFITS-RECEIVED-PRINCIPLE

PROTECTION FOR SUPPORT

AND

SUPPORT FOR PROTECTION

PUBLIC PURPOSE REQUIREMENT

FOR LAWFUL TAXATION

NOT MEAN THAT ONLY THOSE WHO ARE ABLE TO AND DO PAY TAXES

CAN ENJOY THE PRIVILEGES AND

PROTECTION

THEY BOTH ENJOY AS WELL AS BY THOSE WHO DO

NOT ABLE TO PAY TAXES

THE REASON IS THAT, PROTECTION IN THE ENJOYMENT OF HIS RIGHTS IS A DUTY

OWED BY THE STATE

A TAX IS A COMPULSORY PAYMENT TO THE

GOVERNMENT IN RETURN FOR WHICH THE PAYER

GETS NO DEFINITE, SPECIFIC COMMODITY OR

SERVICE.

THE GOVERNMENT PROMISES NOTHING TO THE

PERSON TAXED BEYOND THAT THEY MAY BE

ANTICIPATED FROM AN ADMINISTRATION OF THE LAWS FOR THE GENERAL

GOOD

A PERSON, THEREFORE,

CANNOT OBJECT OR

RESIST THE PAYMENT OF

TAXES SOLELY

NO PERSONAL BENEFIT TO HER CAN BE POINTED OUT AS ARISING FROM THE

TAX OR

SHE IS BENEFITED LESS THAN OTHERS WHO PAY THE SAME

OR SMALLER AMOUNT OF TAX

WHAT MATTER IN

TAXATION

IS THE

IMPOSITION IS

FOR A PUBLIC PURPOSE