The Bulletin of the National Tax Association, Volumes 9-10The Association, 1924 |
From inside the book
Results 1-5 of 100
Page 18
... those decisions . This is shown by the careful analysis of these early decisions and the definite assertion of their present authority and vigor , and by the positive holding that the 18 [ VOL . IX BULLETIN OF THE NATIONAL TAX ASSOCIATION.
... those decisions . This is shown by the careful analysis of these early decisions and the definite assertion of their present authority and vigor , and by the positive holding that the 18 [ VOL . IX BULLETIN OF THE NATIONAL TAX ASSOCIATION.
Page 19
National Tax Association. and vigor , and by the positive holding that the commerce clause was not violated by the tax in question laid as it was upon all sales , without discrimination . The circum- stance of the unbroken packages was ...
National Tax Association. and vigor , and by the positive holding that the commerce clause was not violated by the tax in question laid as it was upon all sales , without discrimination . The circum- stance of the unbroken packages was ...
Page 20
... holding that the petroleum products before they were taxed had passed out of interstate commerce ; that the constitutional prohibi- tion forbidding states to lay imposts or duties on imports or exports applied only to articles imported ...
... holding that the petroleum products before they were taxed had passed out of interstate commerce ; that the constitutional prohibi- tion forbidding states to lay imposts or duties on imports or exports applied only to articles imported ...
Page 21
... holding that the operations of recovery from the refuse was not the operation of a mine and hence the statute did not apply that the tailings con- stituted a unit of property entirely apart from the mine which should have been subjected ...
... holding that the operations of recovery from the refuse was not the operation of a mine and hence the statute did not apply that the tailings con- stituted a unit of property entirely apart from the mine which should have been subjected ...
Page 24
... holding that the mere ownership of a landing site was not sufficient under the statute and that the logs could not be said to be employed in trade in the adjoining town , since the com- pany had no store or place of business there and ...
... holding that the mere ownership of a landing site was not sufficient under the statute and that the logs could not be said to be employed in trade in the adjoining town , since the com- pany had no store or place of business there and ...
Other editions - View all
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.