1036
Other considerations affecting validity: excessive
burden; ration of amount to benefit received 1037
Estate, gift and inheritance taxes 1037
Other types of taxes 1036
Income taxes 1036
Franchise taxes 1036
Severance taxes 1036
Real property taxes (assessment) 1036
Real property taxes (special assessments) 1040
Jurisdiction to tax 1041
Land 1041
Tangible personalty 1041
Intangible personalty 1042
General 1042
Taxes on intangibles sustained 1042
Taxes on intangibles invalidated 1044
Transfer taxes (inheritance, estate, gift taxes) 1045
Corporation taxes 1049
Intangible personal property 1049
Privilege taxes measured by corporate stock 1050
Privilege taxes measured by gross receipts 1051
Taxes on tangible personal property 1052
Income and other taxes 1053
Individual incomes 1053
Incomes of foreign corporations 1054
Chain store taxes 1055
Insurance company taxes 1055
Procedure in taxation 1056
In general 1056
Notice and hearing in relation to general taxes 1057
Notice and hearing in relation to assessments 1057
Notice and hearing in relation to special assessments 1058
Sufficiency and manner of giving notice 1060
Sufficiency of remedy 1060
Laches 1061
Collection o