The Bulletin of the National Tax Association, Volumes 9-10The Association, 1924 |
From inside the book
Results 1-5 of 100
Page 9
... increase . Whether or not the business of our country will in- crease sufficiently to meet that extra ex- pense that is bound to fall upon the Amer- ican people in the form of taxes , no human being can tell ; but it will have to in ...
... increase . Whether or not the business of our country will in- crease sufficiently to meet that extra ex- pense that is bound to fall upon the Amer- ican people in the form of taxes , no human being can tell ; but it will have to in ...
Page 17
... increase in the rate of taxes during the last five months of the year did not affect the validity of the basis of valuation . ( 2 ) It was argued that the act was in- valid because there was no way to ascer- tain the amount of income ...
... increase in the rate of taxes during the last five months of the year did not affect the validity of the basis of valuation . ( 2 ) It was argued that the act was in- valid because there was no way to ascer- tain the amount of income ...
Page 23
... increased valuation . It paid all the taxes due according to the valuation fixed in the first instance and brought suit to restrain the additional taxes caused by the increase in valuation by the state board of equalization . The ...
... increased valuation . It paid all the taxes due according to the valuation fixed in the first instance and brought suit to restrain the additional taxes caused by the increase in valuation by the state board of equalization . The ...
Page 24
... increase of the assessment of the undervalued lot by the assessor and board of equalization . - Mason v . City of Des Moines , 192 N. W. 129 . ASSESSMENT - UNIFORMITY — Relief.— The Washington court refused to grant relief from an ...
... increase of the assessment of the undervalued lot by the assessor and board of equalization . - Mason v . City of Des Moines , 192 N. W. 129 . ASSESSMENT - UNIFORMITY — Relief.— The Washington court refused to grant relief from an ...
Page 27
... increased . The court held the plant not taxable , on the ground that it was property of the United States . to the ... increase in the assessment on the land to the value found . Peo . ex rel . Donner- Union Coke Co. v . Burke , 198 ...
... increased . The court held the plant not taxable , on the ground that it was property of the United States . to the ... increase in the assessment on the land to the value found . Peo . ex rel . Donner- Union Coke Co. v . Burke , 198 ...
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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.