Weaver v. Prince George's County

How courts have described this case

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

• finding that a multi-family occupancy tax which did not provide for a lien was an excise, not a property tax
• there is a \presumption of constitutionality accorded legislative enactments in the area of revenue and taxation\
• “The nature of a tax is determined not by its title, but by its incidents, attributes and operational effect. The realities and substance of the tax must be examined, not its form.”
• \The ordinary signification of the term `subsidy' is a grant of funds by a government or its proper agencies to a private person or entity to assist in the establishment or support of an enterprise or activity deemed advantageous to the public.\
• “The ordinary signification of the term ‘subsidy’ is a grant of funds by a government or its proper agencies to a private person or entity to assist in the establishment or support of an enterprise or activity deemed advantageous to the public.”
• distinguishing property tax from an excise tax

Source: CourtListener parenthetical corpus (CC0).