The Development of the American State and local tax system -- Preliminary materials -- Uniformity and equality requirements of state and federal constitutions; privileges and immunities -- Real property taxes -- Personal property tax -- Interstate commerce clause restrictions on state and local taxation -- Imports and exports -- Jurisdiction to tax -- Corporate franchise, capital stock and income taxes -- Sales taxation -- Due process clause restrictions on state property, death, and personal income taxes -- Death and gift taxes -- Personal income taxes -- Exemption of educational, philanthropic and religious organizations -- Immunity of federal instrumentalities from state taxation -- The Assessment and collection of taxes and the taxpayer's judicial remedies

1. Taxation
2. State -- Law and legislation -- Cases
3. Local taxation -- Law and legislation -- United States -- Cases