State and Local Taxation: National Conference Under the Auspices of the National Tax Association : Addresses and Proceedings, Band 1Macmillan Company, 1908 |
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adopted amendment amount applied assessment assessors auditor average banks basis board of equalization burden capital stock cent citizen commissioners Conference Connecticut constitutional counties range Court districts double taxation economic enforcement exempt fact farm federal franchise GOVERNOR GUILD gross earnings imposed improvements income tax increase individual industrial inheritance tax insurance companies intangible interest investment land values legislation legislature levied license limited loans market value Massachusetts ment method mortgage municipal North Dakota Ohio owner paid personal property personalty political practical premiums present principle Professor progressive tax property tax proportion public service corporations purposes question railroads reached real estate reason reform rent rental result revenue secure separation share single tax stocks and bonds surplus value system of taxation Tax Commission tax laws tax rate taxa taxable taxpayer tion uniform Unit Rule valuation wealth West Virginia Wisconsin York
Beliebte Passagen
Seite 457 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities ; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Seite 57 - Laws shall be passed, taxing by a uniform rule, all moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise; and also all real and personal property, according to its true value in money...
Seite 80 - 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, both real and personal, excepting such only for municipal, educational, literary, scientific, religious or charitable purposes, as may be specially exempted by law.
Seite 251 - Cultivated and uncultivated land, of the same quality, and similarly situated, shall be assessed at the same value.
Seite 87 - No tax shall be levied, except in pursuance of law; and every law imposing a tax, shall state, distinctly, the object of the same, to which only, it shall be applied.
Seite 58 - 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...
Seite 220 - The rights and interests of the laboring man will be protected and cared for — not by the labor agitators, but by the Christian men to whom God in His infinite wisdom has given the control of the property interests of the country, and upon the successful Management of which so much depends.
Seite 47 - 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 conflict with each other, and a common scheme could be adopted by which taxation of substantially the same property in two jurisdictions could be avoided. But the Constitution of the United States does not go so far.
Seite 139 - Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal property of the owner or holder of such shares, in assessing taxes imposed by authority of the State within which the association is located...
Seite 538 - March in each year, the shares and so much of the capital and profits of such bank or savings institution as shall not be invested in real estate shall be exempt from local taxation under the laws of this Commonwealth...