...that taxation without representation is a violation of the federal Constitution. Specifically, the trial court found that the privilege of no taxation without representation is embodied in Article IV, section
4 of the federal constitution, which guarantees a republican form of government. The trial court noted "it was taxation without representation that spurred on the American Revolution," and therefore could not accept appellants' argument that the federal constitution did not forbid taxation...
Campbell v. HILTON HEAD NO. 1 PUBLIC, 354 S.C. 190, 580 S.E.2d 137 (S.C., 2003)
"This court's case
law recognizes taxing power as inherently legislative. "Taxes are defined to be `burdens or charges imposed by legislative authority on persons or property, to raise money for public purposes . . . .'" State ex rel. Nettleton v. Case, 39 Wash. 177, 182, 81 P. 554 (1905) (quoting 27 AM. & ENG. ENCY. LAW 578 (2d ed.1905)). "It is elementary that the power of taxation, subject to constitutional limitations, rests solely in the legislature." State ex rel. Tacoma
Sch. Dist. v. Kelly, 176 Wash. 689, 690, 30 P.2d 638 (1934); Love v. King County, 181 Wash. 462, 467, 44 P.2d 175 (1935)."
"The power of taxation is, of all the powers of government, the one most liable to abuse, even when exercised by the direct representatives of the people, and if committed to
persons who may exercise it over others without reference to their consent, the certainty of its abuse would be simply a question of time."
Larson v. Seattle Popular Monorail Auth., 131 P.3d 892, 156 Wn.2d 752 (Wash., 2006)
