repetition or iteration, which is repeating the same sentence in the same or equivalent terms; the latter is sometimes either excusable or necessary in an argument or address; the former (tautology) never. Wharton.

shared according to the estate, real and personal, which each person may possess; or, if raised to defray the cost of some local government of a public nature, it shall be borne by those who will receive some special and peculiar benefit or advantage which an expenditure of money for a public object may cause to those on whom the tax is assessed. An excise, on the other hand, is of a different charaeter. It is based on no rule of apportionment or equality whatever. Itisa fixed, absolute, and direct charge laid om merchandise, products, or commodities, without any regard to the amount of property belonging to those on whom it may fall, or to any supposed relation between money expended for a public object and a special benefit occasioned to those by whom the charge is to be paid. Oliver v. Washington Mills, 11 Allen (Mass.) 274.

but by certain persons termed “commissioners of sewers,” is not a parliamentary tax; whereag the income tax, which is directly imposed, and the amount also fixed, by act of parliament, is a parliamentary tax. Brown.—Personal tax. This term may mean either 4 tax !mposed on the person without reference to property, a8, a capitation or poll tax, or a tax imposed on personal property, as distinguished from one laid on real property. See Jack v.