Is levied for the purpose of raising Exercised to promote public welfare
As to PURPOSE revenues. through regulation.
The exaction is limited to the cost of
As to AMOUNT OF The amount gathered contemplates of regulation, issuance of the license, or EXACTION no limits. surveillance. No special or direct benefit other than As to the BENEFITS the fact that the government secures to No direct benefits are received by the RECEIVED BY THE the citizen that general benefit resulting taxpayer, yet a helath social economic TAXPAYER from the protection of his person and standard of society is maintained. property and the welfare of all.
As to SUPERIORITY OF Recognizes the obligations imposed by
This limitation does not apply. CONTRACTS contracts.
As to TRANSFER OF Allows merely the restraint on the
Taxes paid form part of the public funds PROERTY RIGHTS exercise of property rights.
TAXATION vs EMINENT DOMAIN
TAXATION EMINENT DOMAIN
Is levied for the purpose of raising
As to PURPOSE The taking of property for public use revenues.
Payment of taxes accrue to the general Just compensation is given to the
As to COMPENSATION benefit of the citizens of the taxing state. owner of the expropriated property.
Applies to all persons, property, property
As to PERSONS Only particular property is rights and excises that may be subject AFFECTED comprehended. thereto.