Progress “Legally” Defined

The following definitions for “progress” are taken from Ballantine’s Law Dictionary (3rd edition), Bouvier’s Law Dictionary (6th edition), Black’s Law Dictionary (2nd edition):

 

 

(Ballantine’s)

PROGRESSIVE TAX

Strictly, a tax which, as in the case of the federal income tax, applies higher rates progressively as the taxable amount increases [State ex rel Foot v. Bazille, 97 Minn 11, 106 NW 93]. An excise or license tax on retail merchants computed on their gross sales at a percentage which increases with the volume of the taxpayer’s business [Stewart Dry Goods Co. v Lewis, 294 US 550, 79 L Ed 1054, 55 S Ct 525, reh den 295 US 768, 79 L Ed 1709, 55 S Ct 652]. Inclusive in the broad sense, of a graduated tax; see graduated tax.

 

(Bouvier’s)

PROGRESSION

That state of a business which is neither the commencement nor the end. Some act down after the matter has commenced and before it is completed [Plowd. 343; Video Consummation; Inception].

 

(Black’s)

PROGRESSION

That state of a business which is neither the commencement nor the end. Some act down after the matter has commenced, and before it is completed [Plowd. 343].

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