This section is from the book "Real Estate Principles And Practices", by Philip A. Benson, Nelson L. North. Also available from Amazon: Real Estate Principles and Practices.
Under the right of taxation, the fourth limitation, the State levies taxes for its support, and the maintainance of all its varied branches which protect and benefit the citizens of the State. It is fair that they should pay for the protection and benefit they receive. Land by reason of its permanence and accessibility is a convenient article to tax, and is usually the basis for taxation and such taxes when levied, if not paid in due course, are enforced and may result in the owner losing his land.
 
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