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The Validity Of A Tax Depends Upon Its Nature, And Not Upon Its Name.
-Benjamin Cardozo
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The Validity Of A Tax
Benjamin Cardozo
The Validity Of A Tax Depends Upon Its Nature, And Not Upon Its Name.
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As I Search The Archives Of My Memory I Seem To Discern Six Types Or Methods [of Judicial Writing] Which Divide Themselves From One Another With Measurable Distinctness. There Is The Type Magisterial Or Imperative; The Type Laconic Or Sententious; The Type Conversational Or Homely; The Type Refined Or Artificial, Smelling Of The Lamp, Verging At Times Upon Preciosity Or Euphuism; The Demonstrative Or Persuasive; And Finally The Type Tonsorial Or Agglutinative, So Called From The Shears And The Pastepot Which Are Its Implements And Emblem.
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