GPO-CONAN-2017-10-15.pdf

494 due pro cess is satisfied if a taxpayer is given

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494 Due pro- cess is satisfied if a taxpayer is given an opportunity to test the validity of a tax at any time before it is final, whether before a board having a quasi-judicial character, or before a tribunal provided by the state for such purpose. 495 Notice and Hearing in Relation to Taxes. —“Of the differ- ent kinds of taxes which the State may impose, there is a vast num- ber of which, from their nature, no notice can be given to the tax- payer, nor would notice be of any possible advantage to him, such as poll taxes, license taxes (not dependent upon the extent of his business), and generally, specific taxes on things, or persons, or oc- cupations. In such cases the legislature, in authorizing the tax, fixes its amount, and that is the end of the matter. If the tax be not paid, the property of the delinquent may be sold, and he be thus deprived of his property. Yet there can be no question, that the pro- ceeding is due process of law, as there is no inquiry into the weight of evidence, or other element of a judicial nature, and nothing could be changed by hearing the tax-payer. No right of his is, therefore, invaded. Thus, if the tax on animals be a fixed sum per head, or on articles a fixed sum per yard, or bushel, or gallon, there is nothing the owner can do which can affect the amount to be collected from him. So, if a person wishes a license to do business of a particular kind, or at a particular place, such as keeping a hotel or a restau- rant, or selling liquors, or cigars, or clothes, he has only to pay the amount required by law and go into the business. There is no need in such cases for notice or hearing. So, also, if taxes are imposed in the shape of licenses for privileges, such as those on foreign corpo- rations for doing business in the state, or on domestic corporations for franchises, if the parties desire the privilege, they have only to pay the amount required. In such cases there is no necessity for notice or hearing. The amount of the tax would not be changed by it.” 496 492 Turpin v. Lemon, 187 U.S. 51, 58 (1902); Glidden v. Harrington, 189 U.S. 255 (1903). 493 McMillen v. Anderson, 95 U.S. 37, 42 (1877). 494 Bell’s Gap R.R. v. Pennsylvania, 134 U.S. 232, 239 (1890). 495 Hodge v. Muscatine County, 196 U.S. 276 (1905). 496 Hagar v. Reclamation Dist., 111 U.S. 701, 709–10 (1884). 1925 AMENDMENT 14—RIGHTS GUARANTEED
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Notice and Hearing in Relation to Assessments. —“But where a tax is levied on property not specifically, but according to its value, to be ascertained by assessors appointed for that purpose upon such evidence as they may obtain, a different principle comes in. The of- ficers in estimating the value act judicially; and in most of the States provision is made for the correction of errors committed by them, through boards of revision or equalization, sitting at designated pe- riods provided by law to hear complaints respecting the justice of the assessments. The law in prescribing the time when such com- plaints will be heard, gives all the notice required, and the proceed- ings by which the valuation is determined, though it may be fol-
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