A Treatise on the Law of Taxation as Imposed by the States and Their Municipalities: Or Other Subdivisions, and as Exercised by the Government of the United States, Particulary in the Customs and Internal RevenueBaker, Voorhis & Company, 1877 - 751 páginas |
Dentro del libro
Resultados 1-5 de 70
Página vi
... evidence of the debt , Stocks of corporations , where taxed , Collateral inheritance , or probate tax , 40 41 44 • 46 49 51 52 55 Goods in transitu , 56 Double taxation , or taxation on credits , 57 Conclusions , as to taxable situs of ...
... evidence of the debt , Stocks of corporations , where taxed , Collateral inheritance , or probate tax , 40 41 44 • 46 49 51 52 55 Goods in transitu , 56 Double taxation , or taxation on credits , 57 Conclusions , as to taxable situs of ...
Página xi
... evidence of facts recited , 332 Deed by statute , prima facie evidence of title or of certain facts , 333 Deed by statute conclusive , or by proceedings to quiet title , 336 Deed , how attacked , 338 Statute limitations , · Conditions ...
... evidence of facts recited , 332 Deed by statute , prima facie evidence of title or of certain facts , 333 Deed by statute conclusive , or by proceedings to quiet title , 336 Deed , how attacked , 338 Statute limitations , · Conditions ...
Página 41
... evidence of debt or the property on which it is secured has a situs dif- ferent from the owner , as in cases of collateral inheritance tax , of stocks of corporations owned by non - residents , bonds or stocks of State and municipal ...
... evidence of debt or the property on which it is secured has a situs dif- ferent from the owner , as in cases of collateral inheritance tax , of stocks of corporations owned by non - residents , bonds or stocks of State and municipal ...
Página 43
... evidences of the debt ; the right to money due being in the resident in Iowa , the property must of necessity be at the place where he resides , irrespective of the situs of the evidence . " The same principle is contained in another ...
... evidences of the debt ; the right to money due being in the resident in Iowa , the property must of necessity be at the place where he resides , irrespective of the situs of the evidence . " The same principle is contained in another ...
Página 52
... evidence of the debt is such that it passes by delivery , then the situs of the evidence of the debt is the situs of the debt , and it is taxable there . But where it is necessary that the evidence of the debt should be in the State of ...
... evidence of the debt is such that it passes by delivery , then the situs of the evidence of the debt is the situs of the debt , and it is taxable there . But where it is necessary that the evidence of the debt should be in the State of ...
Contenido
378 | |
385 | |
392 | |
402 | |
408 | |
415 | |
422 | |
432 | |
40 | |
56 | |
86 | |
98 | |
108 | |
112 | |
126 | |
132 | |
146 | |
155 | |
164 | |
170 | |
178 | |
185 | |
191 | |
197 | |
203 | |
212 | |
219 | |
226 | |
238 | |
246 | |
253 | |
259 | |
265 | |
271 | |
277 | |
285 | |
291 | |
294 | |
300 | |
309 | |
317 | |
323 | |
332 | |
338 | |
345 | |
355 | |
357 | |
363 | |
370 | |
439 | |
451 | |
459 | |
465 | |
477 | |
483 | |
489 | |
511 | |
517 | |
565 | |
573 | |
579 | |
586 | |
596 | |
597 | |
603 | |
609 | |
622 | |
628 | |
634 | |
639 | |
641 | |
647 | |
658 | |
666 | |
675 | |
681 | |
687 | |
693 | |
701 | |
713 | |
718 | |
722 | |
731 | |
733 | |
743 | |
745 | |
747 | |
3 | |
19 | |
Otras ediciones - Ver todas
A Treatise on the Law of Taxation As Imposed by the States and Their ... William Henry Burroughs Sin vista previa disponible - 2015 |
A Treatise on the Law of Taxation as Imposed by the States and Their ... William Henry Burroughs Sin vista previa disponible - 2018 |
Términos y frases comunes
amount apply ascertain assessment assessors authority benefit Blatch bonds cent certiorari charter citizens claimed collector Com'rs commerce commissioner Commonwealth Congress Conn Constitution contract customs laws debt deed distilled spirits distillery district duties East Saginaw entry exempt from taxation exercise forfeiture franchise Gratt held illegal imposing a tax invoice Iowa issued jurisdiction land legislature levy liable lien limits mandamus manufacture Mass Massachusetts Mayor ment merchandise mode municipal corporations N. J. Law notice officer Ohio Orleans owner paid party pay the tax payment penalty Penn Pennsylvania personal property port principle privilege provision purchaser purpose question R. R. Co railroad real estate regulation residence revenue rule shares sold stamp statute Supervisors tax-payer taxable taxing power tion town tract treasury United valid vessel void Wall Wisc York Zabr
Pasajes populares
Página 94 - It is not intended to say that these words comprehend that commerce which is completely internal, which is carried on between man and man in a state, or between different parts of the same state, and which does not extend to or affect other states. Such a power would be inconvenient, and is certainly unnecessary. Comprehensive as the word among is, it may very properly be restricted to that commerce which concerns more states than one.
Página 83 - Every law which imposes, continues or revives a tax shall distinctly state the tax and the object to which it is to be applied, and it shall not be sufficient to refer to any other law to fix such tax or object.
Página 281 - Where a court has jurisdiction, it has a right to decide every question which occurs in the cause ; and whether its decision be correct or otherwise, its judgment, until reversed, is regarded as binding in every other court. But if it act without authority, its judgments and orders are regarded as nullities. They are not voidable, but simply void.
Página 508 - It must be conceded that there are such rights in every free government beyond the control of the State. A government which recognized no such rights, which held the lives, the liberty and the property of its citizens subject at all times to the absolute disposition and unlimited control of even the most democratic depository of power, is after all but a despotism. It is true it is a despotism of the many, of the majority, if you choose to call it so, but it is none the less a despotism.
Página 6 - The only security against the abuse of this power is found in the structure of the government itself. In imposing a tax the legislature acts upon its constituents. This is in general a sufficient security against erroneous and oppressive taxation.
Página 49 - The right to take property by devise or descent is the creature of the law, and not a natural right — a privilege, and therefore the authority which confers it may impose conditions upon it.
Página 121 - The bank is not considered as a private corporation, whose principal object is individual trade and individual profit ; but as a public corporation, created for public and national purposes. That the mere business of banking is, in its own nature, a private business, and may be carried...
Página 120 - The sovereignty of a State extends to everything which exists by its own authority or is introduced by its permission ; b*ut does it extend to those means which are employed by Congress to carry into execution powers conferred on that body by the people of the United States ? We think it demonstrable that it does not.
Página 124 - ... 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 74 - The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property...