Gaulden v. Kirk

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• legislature could properly exempt from tax on rental income owners of two-family apartments and those who rented for a period of six months or longer
• “”[T]he power to enact tax laws is inherent in the state as an attribute or characteristic of government[.]”
• words in statutes should be given meaning accorded them in common usage unless a different connotation is expressed in or necessarily implied from context of statute in which they appear
• words in statutes and constitutional provisions should be given meaning accorded them in common usage unless a different connotation is expressed in or necessarily implied from context of the statute or the constitutional provision in which they appear
• privilege tax was an excise tax

Source: CourtListener parenthetical corpus (CC0).