Paul v. Town of Greenfield

The appellants sum up their contentions that the tax is void because: (1) There is no statutory authorization to limit a tax levy to an unincorporated village. (2) If the terms of the statute be construed as authorizing such a tax they violate (a) the state constitutional provision for uniformity of town government; (b) the state con*260stitutional provision for uniformity of taxation; (c) the due-process clause of the United States constitution.(1) Taxes may not be levied except pursuant to statutory authority. The crucial point here is whether the statutes confer authority to levy such a tax as…