Land Tax in United States
Land Tax Definition
A tax on beneficial proprietor of land. So far as a tenant is beneficial proprietor, and no farther, does it rest on him. It has superseded all other methods of taxation in Great Britain. Sugd. Vend. 268. It was first imposed in 1693, a new valuation of the lands in the kingdom having been made in 1692, which has not since been changed. In 1798 it was made perpetual, at a rate of four shillings in a pound of valued rent. See Enc. Brit. “Taxation”} Wharton.
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Legal Issue for Attorneys
A tax on beneficial proprietor of land. So far as a tenant is beneficial proprietor, and no farther, does it rest on him. It has superseded all other methods of taxation in Great Britain. Sugd. Vend. 268. It was first imposed in 1693, a new valuation of the lands in the kingdom having been made in 1692, which has not since been changed. In 1798 it was made perpetual, at a rate of four shillings in a pound of valued rent. See Enc. Brit. “Taxation”} Wharton.
Notice
This definition of Land Tax is based on The Cyclopedic Law Dictionary. This entry needs to be proofread.