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Persons are the subject of rights and duties; and, as a subject of a right, the person is the object of the correlative duty, and conversely. The subject of a right has been called by Professor Holland, the person of inherence ; the subject of a duty, the person of incidence. "Entitled" and "bound" are the terms in common use in English and for most purposes they are adequate. Every full citizen Is a person; other human beings, namely, subjects who are not Citizens, may be persons. But not every human being is necessarily a person, for a person Is capable of rights and duties, and there may well be human beings having no legal rights, as was the case with slaves in English law. • • • A person is such, not because he Is human, but because rights and duties are ascribed to him. The person Is the legal subject or substance of which the rights and duties are attributes. An individual human being considered as having such attributes is what lawyers call a natural person. Pollock, First Book of Jurisprudence. 110. Gray, Nature and Sources of Law, ch. IL

"Persons" are of two kinds, natural and artificial. A natural person is a human being. Artificial persons include a collection or succession of natural persons forming a corporation; a collection of property to which the law attributes the capacity of having rights and duties. The latter class of artificial persons is recognized only to a limited extent in our law. Examples are the estate of a bankrupt or deceased person. Hogan v. Greenfield, 58 Wyo. 13, 122 P.2d 850, 853.

It has been held that when the word person is used in a legislative act, natural persons will be intended unless something appears in the context to show that it applies to artificial persons, Blair v. Worley, 1 Scam. Ill, 178; Appeal of Fox, 112 Pa. 337; 4 A. 149; but as a rule, corporations will be considered persons within the statutes unless the intention of the legislature is manifestly. to exclude them. Stribbling v. Bank, 5 Rand., Va. , 132.

INCOME: The return in money from one's business, labor, or capital invested; gains, profits, or private revenue. In re Slocum, 169 N.Y. 153, 62 N.E. 130.

The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital ; income is not a gain accruing to capital or a growth in the value of the investment, but is a gain, a profit, something of exchangeable value, proceeding from the property, severed from the capital, however invested or employed, and coming in, being derived, that is, received or drawn by the recipient for his separate use, benefit, and disposal. Goodrich v. Edwards, 41 S.Ct. 390, 255 U.S. 527, 65 L.Ed. 758.

The true increase in amount of wealth which comes to a person during a stated period of time. Commissioner of Corporations and Taxation v. Filoon, 310 Mass. 374, 38 N.E.2d 693, 700.

INCOME TAX: A tax relating to the product or income from property or from business pursuits; a tax on the yearly profits arising from property, professions, trades, or offices; a tax on a person's income, emoluments, profits, and the like, or the excess thereof over a certain amount. Interstate Bond Co. v. State Revenue Commission of Georgia, 50 Ga.App. 744, 179 S.E. 559.

An income tax is not levied upon property, funds, or profits, but upon the right of an individual or corporation to receive income or profits. Paine v. City of Oshkosh, 190 Wis. 69, 208 N.W. 790, 791.

Under various constitutional and statutory provisions, a tax on incomes is sometimes said to be an excise tax and not a tax on property, Hattiesburg Grocery Co. v. Robertson, 126 Miss. 34, 88 So. 4, 5, 25 A.L.R. 748; nor on business, but a tax on the proceeds arising therefrom, Young v. Illinois Athletic Club, 310 Ill. 75, 141 N.E. 369, 371, 30 A.L.R. 985.

But in other cases an income tax is said to be a property and not a personal or excise tax: Commonwealth v. P. Horillard Co., 129 Va. 74, 105 S.E. 683, 684; Kennedy v. Commissioner of Corporations & Taxation, 256 Mass. 426, 152 N.E. 747, 748.

An "excise tax" is an indirect charge for the privilege of following an occupation or trade, or carrying on a business; while an "income tax" is a direct tax imposed upon income, and is as directly imposed as is a tax on land. United States v. Philadelphia, B. & W. R. Co., D.C.Pa., 262 F. 188, 190.

RES. Lat. In the civil law. A thing; an object.

As a term of the law, this word has a very wide and extensive signification, including not only things which are objects of property, but also such as are not capable of individual ownership. Inst. 2, 1, pr.

And in old English law it is said to have a general import, comprehending both corporeal and incorporeal things of whatever kind, nature, or species. 3 Inst. 182- Bract. fol. 7b.

By "res," according to the modern civilians, is meant everything that may form an object of rights, in opposition to "persona," which is regarded as a subject of rights. "Res," therefore, in its general meaning, comprises actions of all kinds; while in its restricted sense it comprehends every object of right, except actions. Mackeld.

Rom. Law, § 146. This has reference to the fundamental division of the Institutes, that all law relates either to persons, to things, or to actions. Inst. 1, 2, 12.

In modern usage, the term is particularly applied to an object, subject-matter, or status, considered as the defendant in an action, or as the object against which, directly, proceedings are taken. Thus, in a prize case, the captured vessel is "the res." And proceedings of this character are said to be in rem. (See In Personam; In Rem.) "Res" may also denote the action or proceeding, as when a cause, which is not between adversary parties, is entitled "In re


Things (res) have been variously divided and classified in law, e. g., in the following ways:

(1) Corporeal and incorporeal things;

(2) movables and immovables;

(3) res mancipi and res nec mancipi;

(4) things real and things personal;

(5) things in possession and choses (i. e., things) in action;

(6) fungible things and things not fungible, (fungibiles vel non fungibiles;) and

(7) res singulce (i. e., individual objects) and universitates rerum, (i. e., aggregates of things.)

Also persons are for some purposes and in certain respects regarded as things. Brown.


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