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While this serves in crude terms to tell us what a tax is, it is however deficient in the sense that it does not reveal the purpose of taxation. We however find more scholarly definitions in decided cases. For instance, in MATTHEWS v. CHICORY MARKETING BOARD it was held that a tax is:
"A compulsory exertion of money by a public authority for public purposes, or taxation is raising money for the purpose of government by means of contribution of individual persons."
In US v. BUTLER it was opined per Justice Roberts that:
"A tax in the general understanding of the term and as used in the Constitution signifies an exertion for the support of government...
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