The levying and collection of taxes amounts, of course, to the taking of private property for a public use, but the taxing power is distinct from that of eminent domain. "When property is taken in exercise of the latter power the Fifth Amendment requires that the Federal Government shall make just compensation. When, however, property is taken under the taxing power the persons so taxed are held compensated by the special benefits received. Cooler observes that while taxation and eminent domain rest upon substantially the same basis in that they both imply the taking of private property for the public use, the compensation made is different in the two cases. "When taxation takes money for the public use, the taxpayer receives, or is supposed to receive, his just compensation in the protection which government affords to life, liberty, and property, in the public conveniences which it provides, and in the increase in the value of possessions which comes from use to which the government applies the money raised by the tax; and these benefits amply support the individual burden."5

4 This question will be further considered in connection with the subject of special assessments.