The Bulletin of the National Tax Association, Volumes 9-10

action administration amendment amount annual appeal applied assessment assessors Association authority bank basis bill bonds brought burden capital cent City claimed collection commerce Commissioner conference considered constitution corporation cost court held death decedent decision deduction determining district duty effect entire equal excess exempt existing fact federal foreign ground holding imposed included income tax increase inheritance tax interest issue land legislation legislature less levied license limited matter means measure ment method Michigan municipality operation owner paid passed payment practice present question railroad real estate reason received respect result revenue roads rule securities shares statute Tax Commission tax law taxable taxation taxpayer tion transfer trust United valuation York