State and Local Taxation, Volumen5,Parte1911National Tax Association-Tax Institute of America., 1912 Each volume beginning with volume 2, includes list of papers published in preceding volumes. |
Otras ediciones - Ver todas
Términos y frases comunes
ad valorem tax administration adopted amendment amount annual appointed apportionment assessed value authority banks basis board of equalization board of review burden California capital cent Chairman changes classes of property collected companies Connecticut constitutional Court delegates discussion double taxation enacted Executive Committee exemption expenses favor franchise Governor gross earnings tax gross receipts home rule imposed income tax inheritance tax law intangible interest Iowa JUDGE LESER land Legislature levied local option locality matter ment method National Tax Association officials Ohio option Oregon practical present President Professor public service corporations PURDY purposes question railway real estate recommend resolution result secure shares of stock single tax Special Tax Commission statute submitted Tax Commissioner tax rate tax reform tax system taxa taxable taxing district taxpayer tion town uniform United Utica valorem valuation Virginia vote William Hodges Mann Wisconsin York
Pasajes populares
Página 321 - 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, and that the shares of any national banking association owned by non-residents of any State shall be taxed in the city or town where the bank is located, and not elsewhere.
Página 54 - All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
Página 237 - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe such regulations as shall secure a just valuation for taxation of all property...
Página 57 - Credits" shall mean and include every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deed or mortgage, due or to become due.
Página 250 - The power of taxation shall never be surrendered, suspended or contracted away. Taxes shall be uniform upon the same class of subjects, and shall be levied and collected for public purposes...
Página 179 - The conclusions reached by the committee as the result of their investigations can be very briefly stated. The requisites of a correct system of railroad, as of other taxation, are that it should, in so far as it is possible, be simple, fixed, proportionate, easily ascertainable, and susceptible of ready levy.
Página 321 - The value of each share of stock in each bank which is in liquidation shall be taken to be its pro rata of the actual assets of such bank. This tax shall be in lieu of all other taxes and licenses, state, county and municipal, upon such shares of stock and upon the property of such banks, except county and municipal taxes on real estate and except as otherwise in this section provided. In determining the value of the capital stock of any bank there shall be deducted from the value, as defined above,...
Página 247 - SECTION 1. The power of taxation shall never be surrendered, suspended, or contracted away.
Página 415 - Is, appropriated out of any money In the treasury not otherwise appropriated ; and the State auditor is hereby directed to draw his orders...
Página 244 - No free negro or mulatto, not residing in this state at the time of the adoption of this constitution, shall come, reside or be within this state or hold any real estate, or make any contracts, or maintain any suit therein...