The Bulletin of the National Tax Association, Volumes 9-10The Association, 1924 |
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Results 1-5 of 100
Page iii
... assessors ' association 102 Minnesota tax association 166 Gottlieb , L. R. Post - war local burdens New England tax officials 239 102 New Hampshire assessors 102 Green , W. R. New York tax association 167 Reply to T. S. Adams 167 Ohio ...
... assessors ' association 102 Minnesota tax association 166 Gottlieb , L. R. Post - war local burdens New England tax officials 239 102 New Hampshire assessors 102 Green , W. R. New York tax association 167 Reply to T. S. Adams 167 Ohio ...
Page iv
... Assessors ' conference 102 Montana 104 New York New Jersey , news notes 232 104 , 199 , 233 Ohio Oklahoma Oregon Pennsylvania South Carolina Utah Virginia Linder , T. Livengood , L. M. Why it costs that much Long , H. F. 104 New Mexico ...
... Assessors ' conference 102 Montana 104 New York New Jersey , news notes 232 104 , 199 , 233 Ohio Oklahoma Oregon Pennsylvania South Carolina Utah Virginia Linder , T. Livengood , L. M. Why it costs that much Long , H. F. 104 New Mexico ...
Page 2
... assessors may participate to great advantage . An inter- pretive chart used by Mr. Haas in demon- strating his method of estimating farm values should be helpful in such work . In the afternoon Mr. Louis H. Porter of the New York Bar ...
... assessors may participate to great advantage . An inter- pretive chart used by Mr. Haas in demon- strating his method of estimating farm values should be helpful in such work . In the afternoon Mr. Louis H. Porter of the New York Bar ...
Page 20
... assessor sought to assess this latter line , which was resisted by the company which claimed that such property could only be assessed by the state board . The court held that the county assessor had jurisdic- tion to assess the ...
... assessor sought to assess this latter line , which was resisted by the company which claimed that such property could only be assessed by the state board . The court held that the county assessor had jurisdic- tion to assess the ...
Page 22
... assessor and a board of county commissioners in New Mexico assessed certain grazing land and no ap- peal was taken from the assessment so made . Thereafter the state board of equalization increased the assessment , which was duly ...
... assessor and a board of county commissioners in New Mexico assessed certain grazing land and no ap- peal was taken from the assessment so made . Thereafter the state board of equalization increased the assessment , which was duly ...
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Common terms and phrases
A. E. HOLCOMB administration amendment amount annual appeal applied assessment assessors authority basis bonds burden capital stock cent City claimed collection conference constitution cost court held death taxes decedent decision deduction district dividends eral erty estate tax ex rel excess profits tax excise exempt expenditures fact foreign corporation franchise gasoline tax ground highways income tax increase inheritance tax interest interstate commerce invalid issue land legislation legislature license tax Massachusetts ment moneyed capital motor vehicle municipality N. Y. Supp national banks National Tax Association net income non-resident North Carolina North Dakota owner paid payment personal property poll tax poration prop property tax purposes question railroad real estate Revenue Act roads securities shares statute Tax Commission Tax Commissioner tax law taxa taxable taxation taxes levied taxpayer tion trust United valuation Wisconsin York
Popular passages
Page 147 - 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.
Page 50 - The times and places of the meetings of the Board and of its divisions shall be prescribed by the chairman with a view to securing reasonable opportunity to taxpayers to appear before the Board or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable.
Page 41 - State coming into competition with the business of National banks: Provided, That bonds, notes, or other evidences of indebtedness in the hands of individual citizens not employed or engaged in the banking or investment business and representing merely personal investments not made in competition with such business, shall not be deemed moneyed capital within the meaning of this section.
Page 14 - Let us develop the resources of our land, call forth its powers, build up its institutions, promote all its great interests, and see whether we also, in our day and generation, may not perform something worthy to be remembered.
Page 153 - ... the rate shall not be higher than the rate assessed upon other financial corporations nor higher than the highest of the rates assessed by the taxing State upon mercantile, manufacturing, and business corporations doing business within its limits...
Page 226 - ... (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
Page 52 - The tax shall be such part of the tax computed on such annual basis as the number of months in such period is of twelve months.
Page 242 - ... net income" means the net income as defined in section 21, increased by the sum of the amount of the dividend deduction allowed under section 23 (p) and the amount of the interest on obligations of the United States issued after September 1, 1917, which would be subject to tax in whole or in part in the hands of an individual owner.
Page 241 - ... for the purpose of preventing the imposition of such tax through the medium of permitting such gains and profits to accumulate instead of being divided or distributed...
Page 140 - That the power to tax involves the power to destroy ; that the power to destroy may defeat and render useless the power to create ; that there is a plain repugnance in conferring on one government a power to control the constitutional measures of another, which other, with respect to those very measures, is declared to be supreme over that which exerts the control, are propositions not to be denied.