— The enforced proportional contributions from persons and property, level by the state for virtue of its sovereignty for the support of the government and for all public needs. (Meaning according to Cooley)
— The compulsory contributions to support the state.
— Lifeblood of a government.
— The supreme power of a sovereign state to impose burdens or charges upon persons, property or property rights for public purpose.
— Power vested upon the legislature for the purpose of raising revenues to finance government expenditures and for the general welfare and protection of its citizens.
— Method of apportioning the cost of government among those who in some measure are privileged to enjoy its benefits and must therefore, bear its burden. (Cooley, Law of Taxation)