Section 112. For the ascertainment of what property is taxable and the manner of taxing it, recourse should be had to the statutes of the various States wherein the revenue laws are fully and definitely set forth.

"In assessing property for taxation the dominant idea is that needful revenues shall be raised by levying a tax on property for valuation in such manner that every owner of property subject to taxation shall pay taxes in proportion to the value of the property owned." 11

9 Allen vs. Drew, 44 Vt., 174; City of Chicago vs. Blair, 149 III., 310.

10 City of Chicago vs. Blair, 149

III., 310. 11 State vs. Savage, 65 Neb., 714.