The Bulletin of the National Tax Association, Volume 10

administration adopted amendment amount annual appeared applied assessment assessors Association authority bank basis bonds brought burden capital cent City claimed collection commerce commissioner conference considered constitution corporation court held death decedent decision deduction determined district duty effect entire equal evidence 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 proceedings question railroad real estate reason received resident resisted respect result revenue road rule securities shares statute Tax Commission tax law taxable taxation taxpayer tion transfer trust United York