The process of taxing or imposing a tax.
@ 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 or income (e.g. federal and state income taxes), 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 profits of a corporation and also upon the dividends paid to its shareholders.
"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. Amarillc-Pecos Valley Truck Lines v. Gallegos, 44 N.M. 120, 99 P.2d 447, 451.
To constitute "double taxation," two taxes must be imposed on same property by same governing body during same taxing period and for same taxing purpose. Second St. Properties, Inc. v. Fiscal Court of Jefferson County, Ky., 445 S.W.2d 709, 715.
Term also refers to the structure of taxation under the Internal Revenue Code which subjects income earned by a corporation to an income tax at the corporate level and a second tax at the shareholder level if the same income is distributed to shareholders in the form of dividends
@ progressive taxation
A taxing system in which the higher one's income, the higher the tax bracket one is put in.
@ proportional taxation
A system of taxation in which the rate of taxation is uniform no matter what the size of income
Compare regressive taxation, below.
@ regressive taxation
A system in which, unlike progressive taxation, as more and more income is earned, the tax rate falls
@ taxation of costs
The process of ascertaining and charging up the amount of costs and fees in an action to which a party is legally entitled, or which are legally chargeable.
See e.g. Fed.R.Civil P. 54(d); 28 U.S.C.A. No. 1920.
See also costs

Black's law dictionary. . 1990.

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