public tax

public tax
A general federal, state, or municipal tax. J. W. Perry Co. v Norfolk, 220 US 472, 55 L Ed 548, 31 S Ct 465. A tax for a general public purpose, as distinguished from an assessment to obtain funds to expend for a purpose of special or particular benefit to the property of the taxpayer. Schulz v Dixon County, 134 Neb 549, 279 NW 179, 119 ALR 1294.

Ballentine's law dictionary. . 1998.

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