Definition of DOUBLE TAXATION in Black's Law Dictionary 4th Edition – Legal dictionary – Glossary of legal terms.
Definition of DOUBLE TAXATION
The taxing of the same item or piece of property twice to the same person, or taxing it as the property of one person and again as the property of another; but this does not include the imposition of different taxes concurrently on the same property (e. g., a city tax and a school tax), nor the taxation of the same piece of property to different persons when they hold different interests in it or when it represents different values in their hands, as when both the mortgagor and mortgagee of property are taxed in respect to their interests in it, or when a tax is laid upon the capital or property of a corporation and also upon the value of its shares of stock in the hands of the separate stockholders. Cook v. Burlington, 59 Iowa, 251, 13 N. W. 113, 44 Am.Rep. 679. "Double taxation" means taxing twice for the same purpose in the same year some of the property in the territory in which the tax is laid without taxing all of it. Diefendorf v. Gallet, 51 Idaho 619, 10 P.2d 307, 315; Amarillo-Pecos Valley Truck Lines v. Gallegos, 44 N.M. 120, 99 P.2d 447, 451.
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That's the definition of DOUBLE TAXATION in Black's Law Dictionary 4th Edition – Legal dictionary – Glossary of legal terms. Courtesy of Cekhukum.com.
