State and Local Taxation: International Conference Under the Auspices of the International Tax Association : Addresses and Proceedings, Volumen4International Tax Association, 1911 |
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Página 26
... PROPERTY TAX 3. Resolved , That this Conference recommend to the Inter- national Tax Association that the ... REAL ESTATE ASSESSMENT 5. Resolved , That this Conference request the International Tax Association to continue the Committee on ...
... PROPERTY TAX 3. Resolved , That this Conference recommend to the Inter- national Tax Association that the ... REAL ESTATE ASSESSMENT 5. Resolved , That this Conference request the International Tax Association to continue the Committee on ...
Página 53
... PROPERTY TAX IN SWITZER- LAND BY CHARLES J. BULLOCK Professor of Economics , Harvard University , Cambridge , Mass ... real estate ; ( b ) mortgages ; ( c ) forests ; ( d ) per- sonal property ; ( e ) the prevailing rates of taxation ...
... PROPERTY TAX IN SWITZER- LAND BY CHARLES J. BULLOCK Professor of Economics , Harvard University , Cambridge , Mass ... real estate ; ( b ) mortgages ; ( c ) forests ; ( d ) per- sonal property ; ( e ) the prevailing rates of taxation ...
Página 59
... real and personal property . In all such comparisons , I should add , it is to be remembered that the taxes of the Swiss cantons con- stitute a very large proportion of the total levied for state and local purposes , whereas in our own ...
... real and personal property . In all such comparisons , I should add , it is to be remembered that the taxes of the Swiss cantons con- stitute a very large proportion of the total levied for state and local purposes , whereas in our own ...
Página 61
... real property is taxable only at its situs , so that the cantons have no power to tax land outside their borders . Movables have been declared taxable only at the domicile of the owner , but this principle has been modified so far as to ...
... real property is taxable only at its situs , so that the cantons have no power to tax land outside their borders . Movables have been declared taxable only at the domicile of the owner , but this principle has been modified so far as to ...
Página 62
... property and income ; at the other extreme are con- stitutions that merely prohibit progressive taxation , fix the ... real estate . A most interesting class of exemptions concerns real property . Geneva exempts buildings used for ...
... property and income ; at the other extreme are con- stitutions that merely prohibit progressive taxation , fix the ... real estate . A most interesting class of exemptions concerns real property . Geneva exempts buildings used for ...
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Términos y frases comunes
A. C. PLEYDELL administration adopted amendment amount Annual appointed appraisal assessment Auditor average bank basis Board of Equalization cantons capital cents per $100 Chairman classes Committee companies Conference constitution county assessor county board Court DISCUSSION dollars double taxation earnings Elected enforce erty exempt federal Governor improvements income tax increase inheritance tax intangible property International Tax Association Iowa J. J. THOMAS J. W. HARRIS Jersey JUDGE LESER Kansas LAWSON PURDY legislation legislature levied ment method Milwaukee municipal Ohio owner parcel personalty POLLEYS practically present Prof PROFESSOR BULLOCK proportion purposes question railroad rate of taxation real estate real property reform resolution result revenue secure session South Dakota Swiss Tax Commission Tax Commissioner Tax Department tax maps tax rate taxable taxing district taxpayers tion township true value undervaluation uniform valorem valuation Vaud West Virginia Wisconsin York
Pasajes populares
Página 280 - transfer " as used in this act shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift in the manner herein prescribed. The words
Página 194 - In construing and enforcing the provisions of this section, the act, omission, or failure of any officer, agent, or other person acting for or employed by any...
Página 282 - Exceptions , , . * . , ., . ,. ,,_ and limitations. passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter...
Página 281 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state, at the time of his death.
Página 281 - When the transfer is of intangible property, or of tangible property within the state, made by a resident, or of tangible property within the state made by a nonresident, by deed, grant, bargain, sale, or gift, made...
Página 280 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal...
Página 259 - No doubt it would be a great advantage to the country and to the individual states if principles of taxation could be agreed upon which did not contlict with each other, and a common scheme could be adopted by which taxation of substantially the same property in two jurisdictions could be avoided.
Página 235 - ... uniform rule of taxation for such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes.
Página 161 - ... all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as prescribed by law. No one species of property, from which a tax may be collected, shall be taxed higher than any other species of property of equal value.
Página 280 - estate" and " property " as used in this act shall be taken to mean the property or interest therein of the testator, intestate, grantor...