Report of the Tax Commission Created by Act of March 1, 1899: To Inquire Into the System of Laws...affecting the Raising of Public Revenue and the Disbursement Thereof, and to Frame and Report to the Legislature a Bill Or Bills Calculated to Secure an Exhaustive and Equitable Assessment of Every Species of Property, the Prompt and Effective Collection of Taxes, and the Speedy Accounting ThereforVon Boeckmann, Moore & Schutze, 1899 - 403 páginas |
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Report of the Tax Commission Created by Act of March 1, 1899: To Inquire ... Joseph Draper Sayers Sin vista previa disponible - 2016 |
Términos y frases comunes
00 Bonds consist 00 Bonds mature 50 cents 65 cents ad valorem tax Amount appropriated amount of taxes Article ascer assessor association of persons average assessed value bank bonds per mile capital stock chapter city purposes collector commissioners company or corporation Comptroller county clerk county purposes Court house Jail day of January delinquent duty franchise gross receipts house and jail hundred dollars land levied liquors mortgages number of miles oath occupation tax owner paid personal property poll tax purposes for 1898 Railroad Company rate for county rate in city Rate of interest Rate of taxation real estate rendered revenue Road and bridge school purposes school tax Six per cent sleeping car stock and bonds Tax rate taxation per $100 taxes due tion Total amount Total bonded debt Total tax values Travis county unorganized county valuation value per mile values for 1898
Pasajes populares
Página 68 - ... the legislature of each state may determine and direct the manner and place of taxing all the shares of national banking associations located within the state, subject only to the two restrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state...
Página 50 - But the value of property results from the use to which it is put, and varies with the profitableness of that use, present and prospective, actual and anticipated. There is no pecuniary value outside of that which results from such use.
Página 56 - It is, therefore, manifest that exemption of Federal agencies from state taxation is dependent, not upon the nature of the agents, or upon the mode of their constitution, or upon the fact that they are agents, but upon the effect of the tax...
Página 62 - State, shall be entitled to the benefit of the right of eminent domain or have power to acquire the right of way or real estate for depot or other uses, until it shall have become a body -corporate pursuant to and in accordance with the laws of this Commonwealth.
Página 52 - It is unnecessary to decide, and we do not wish to be understood as laying down as an absolute rule, that in every case a failure to produce some profit to those who have invested their money in the building of a road is conclusive that the tariff is unjust and unreasonable.
Página 48 - The true value of a line of railroad is something more than an aggregation of the values of separate parts of it, operated separately. It is the aggregate of those values plus that arising from a connected operation of the whole...
Página 63 - ... shall be subject to and pay into the treasury of the Commonwealth, annually, a tax at the rate of five mills upon each dollar of the actual value of its whole capital stock...
Página 11 - ... valuation; and no county, city or town shall levy more than twenty-five cents for city or county purposes, and not exceeding fifteen cents for roads and bridges, and not exceeding fifteen cents to pay jurors, on the one hundred dollars...
Página 96 - And such a tax might be properly assessed and collected in cases like the present, where the specific and individual items of property so used and employed were not continuously the same, but were constantly changing, according to the exigencies of the business. In such cases the tax might be fixed by an appraisement and valuation of the average amount of the property thus habitually used, and collected by distraint upon any portion that might at any time be found.
Página 95 - In conclusion, let us say that this is eminently a practical age; that courts must recognize things as they are and as possessing a value which is accorded to them in the markets of the world, and that no finespun theories about situs should interfere to enable these large corporations, whose business is carried on through many States, to escape from bearing in each State such burden of taxation as a fair distribution of the actual value of their property among those States requires.