Taxation in Massachusetts: A Treatise on the Assessment and Collection of Taxes, Excises and Special Assessments Under the Laws of the Commonwealth of Massachusetts

Philip Nichols

Financial Publishing Company, 1922 - 821 pages

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Title Page

Table of Contents

Index

NATURE AND CHARACTERISTICS OF TAXATION 1 The Power of Taxation Defined 2 Taxes Distinguished from other Pecuniary Impositions 3 ...	3

Taxation Distinguished from Regulation	4

Tax Distinguished from Inspection	5

Taxation Distinguished from other Governmental Powers	6

Whether a Tax is a Debt	7

The Divisions of the Power of Taxation	8

The Power of Taxation is Inherent in the Legislature of a Sovereign State	9

Delegation of the Power of Taxation	10

123	508

to7 inc Distribution of the	512

Tax Exempt Investments in Savings Department not Basis of Deduction	518

Determination of Amount of Premiums	526

The Establishment of the Present System	533

Deductions a Real Estate Machinery and Structures	539

Deductions not Allowed	547

SECTION PAGE 36 Effect of Correction of Federal Return	553

Construction of Tax Laws	11

Limitations upon Taxing Power of the States in the Constitution of	12

United States PAGE 3 3 6	13

11	14

15	15

SECTION	20

EXPRESS LIMITATIONS OF FEDERAL CONSTITUTION 13 Duties on Imports and Exports	21

Duties of Tonnage	23

Impairment of the Obligation of Contracts	24

Exemption from Taxation as a Contract Protected by the Constitution	26

Discrimination against Citizens of other States	30

Obligation to give full Faith and Credit to Acts of every other State 19 Limitations on the Taxing Powers of the States by Treaties 2222322 21 24 26 ...	31

Discriminatory Taxation	32

INTERSTATE COMMERCE 20 The Taxation of Interstate Commerce and of Property Engaged Therein	33

What may be Subjected to a Property	34

Taxation of the Privilege of Engaging in Interstate Commerce	35

Taxation of Domestic Corporations Engaged in Interstate Commerce	36

Procedural Rights Notice and a Hearing	37

Excise Taxes upon Foreign Corporations	38

Retroactive and Omitted Assessments Reassessments	39

Due Process of Law in the Collection of Taxes Assessment and Valuation	40

Retroactive Provisions Respecting Collection of Taxes 68	41

Taxation of Property Used in Interstate Commerce	43

Taxation of Receipts Derived from Interstate Commerce 8888 33 35 36 38 43	45

TAXATION OF THE PROPERTY AND INSTRUMENTALITIES OF THE UNITED STATES 26 Taxation of the Property of the United States	46

Securities Issued by Authority of the United States	48

Federal Officers and Employees	49

Federal Charters and Franchises	50

Interference with Federal Taxing Power V	52

TERRITORIAL JURISDICTION 42 The Situs of Property for the Purpose of Taxation	69

The Situs of Tangible Personal Property	71

The Situs of Intangible Personal Property	73

Particular Classes of Intangible Property SERRARI 69 71 73	75

46	78

Situs of Property for Purposes of Inheritance Taxation	79

49	84

50	85

THE CONSTITUTION OF MASSACHUSETTS 51 The Limitations on the Taxing Power in the Constitution of Massachusetts	86

Proportional Taxation under the Constitution of Massachusetts	89

Power of the Legislature to Grant Exemptions	91

Excises under the Constitution of Massachusetts	94

What Constitutes a Commodity	97

Reasonableness of Excises	99

Money Bills 86 89 91 94 97 99	100

THE PURPOSES FOR WHICH TAXES CAN BE LEVIED 58 Taxes can be Levied only for the Public Use	101

What Constitutes the Public Use	103

Gratuities Bounties and Pensions	107

Special Constitutional Provisions Affecting the Purposes for which Taxes can be Levied	109

The Purposes for which a City or Town may Levy Taxes	112

Constitutional Rights of the Taxpayers of a City or Town	113

SPECIAL ASSESSMENTS 64 Origin and Development of Special Assessments	116

The Constitutionality of Special Assessments	119

The Use must be Public	120

The Improvement must be Local	121

The Assessment is Limited by the Cost of the Improvement	123

The Assessment must not Exceed the Benefit	124

The Owner is Entitled to a Hearing	128

Assessments under the Police Power	129

Rights of the Owner of Land Assessed	130

RELATING TO TAXATION	133

116	138

RELATING TO TAXATION	139

Duties of Selectmen in Regard to Assessors	151

Collection of Taxes by Treasurer	157

CHAPTER 51	164

ASSESSMENT OF LOCAL TAXES	166

10A Disputed Corporation Taxes as Offset to State Tax	170

Distribution of Tax on Trust Companies	177

The Origin and Development of the Statutes	183

What is Real Estate for the Purpose of Taxation	190

Government State and Municipal	213

Excise Tax on Certain Ships or Vessels	220

Where and to Whom Real Estate is Assessed	226

119	229

Ownership of Mortgaged Property for Purposes of Taxation	232

SECTION PAGE	241

Overlay	255

to 42 inc Valuation of Property of Telephone and Telegraph Companies	270

Abatement by Assessors	285

Provision for Speedy Trial	298

Assessment Partially Invalid	311

236	314

SECTION	321

Special Collector	328

COLLECTION BY DISTRESS	335

COLLECTION BY SUIT	342

237	346

Extent and Duration of Lien	349

The Collectors Deed	358

Recitals in Deed to Town	364

Payment of Taxes by Person Other than the Owner	370

Recording Certificates of Payment to Collector	377

Tax Title Absolute only after Foreclosure	379

Titles	388

Restraint of Foreign Corporations and NonResidents	394

Remedies for Taxes Illegally Assessed	400

120	403

121	409

to 104 inc Penalties	412

CHAPTER 61	426

Limitation upon the Taxation of Incomes	432

b Dividends on Stock in Foreign Corporations	441

e Income from Intangibles not Taxable under Section Five	458

Allowance for Wife Children or Dependent	464

Estates Held in Trust	470

Corporations Acting as Trustee	476

Fiduciaries Returns	482

Mandamus to Compel Filing of Return	488

Appeal to the Superior Court	499

Effect of Unconstitutionality of Part of the Chapter	501

Income Allocable in Entirety	554

Allocation of Remainder of Net Income	555

Excise on Foreign Corporations	560

Returns Corporate Excess Employed within the Commonwealth	565

Credit for Dividends Taxed to the Stockholders	567

ASSESSMENT AND COLLECTION OF EXCISE ON BUSINESS CORPORATIONS 44 Assessment of Excise Tax	569

Assessment of Additional Tax	571

Rules and Regulations	572

4950 Penalties	573

TAXATION OF PUBLIC SERVICE CORPORATIONS AND TRUST COMPANIES 5354 Returns	574

Valuation and Deductions	578

Deduction of Mortgages held by Trust Companies	579

Conflict between Valuations of Commissioner and Assessors	580

Rate of Taxation	582

Additional Excise upon Abatement of Local Tax	583

to 66 inc Commutation Tax on Street Railways	584

MISCELLANEOUS PROVISIONS APPLICABLE TO ALL CORPORATIONS 67 Excise on Corporations Interested in Ships and Vessels	589

Excises on Special Privileges not Affected by this Chapter	591

Interest on Overdue Taxes	593

7276 inc Collection of Corporation Taxes	594

7778 Remedy of Corporation in case of Taxes Illegally Assessed	596

7980 Penalties and their Enforcement	599

CHAPTER 64	600

CHAPTER 65	605

124	606

Subjects and Rates of Taxation	608

Transactions which are Subject to the Tax	613

What Property is Subject to the Tax	616

Exemptions	619

Powers of Appointment	621

Gifts in Contemplation of Death	623

Shares in MultiState Corporations	625

SECTION PAGE 5 Reciprocal Exemption of NonResident Decedents	626

Persons Liable for the Tax	627

Summary	632

Lien for Tax	633

Delivery of Assets to Foreign Executor	634

Interest and Discount	635

Value for Purposes of the Inheritance Tax	636

Payment of Taxes on Future Interest	640

Deposit or Bond for Payment of Tax on Future Interest	642

Excessive Compensation of Executor Taxable	643

Executor Liable for Tax	644

Legacy Charged on Real Estate	645

Provision for Payment of Tax not Taxable	646

Sale of Real Estate for Payment of Tax	647

2324 NonPayment of Tax as Affecting Allowance of Probate Accounts	648

2526 Determination of Value	649

Determination of Value	650

Assessment Certification and Abatement	651

Examination on Oath of Persons having Information	653

Dooming on Refusal of Information	654

Enforcement of Lien on Real Estate	656

Remedies for Collection of Taxes	657

Summary	658

Recovery of Penalties and Forfeitures	660

CHAPTER 66	663

CHAPTER 70	664

CHAPTER 79	667

CHAPTER 80	669

What Benefits can be Assessed	672

Exemptions from Special Assessments	675

Time of Levy	676

SECTION PAGE Assessment Limited to the Actual Cost and to the Actual Benefit	678

Street Betterments in the City of Boston	680

Plan and Estimate	681

Surrender of Estate Assessed	682

Collection	684

Remedies for Excessive or Illegal Assessments	686

Petition for Certiorari	687

Action of Contract against the City or Town	689

What Irregularity Invalidates an Assessment	690

Petition for Abatement	692

Extension of Time for Filing Petition	693

Death of Person Entitled to Petition	695

Procedure on Petition to Superior Court	696

Appeal to the County Commissioners	697

Duration of Lien	699

Interest and Apportionment	700

Apportionment by Assessors	701

Subsequent Division of Land Assessed	702

ReAssessment	703

Provisions of Chapter Eighty Exclusive	704

CHAPTER 82	705

Assessment of Cost of Laying Out Alteration Repair or Discontinuance	706

Assessment of the Cost of Private Ways	707

CHAPTER 83	709

128	710

Sewer Assessments in the City of Boston	711

Assessment for Sewerage System at Uniform Rate	714

Annual Charges for the Use of Sewers	716

Payment for Permanent Privilege of Using Sewers	717

Extension of Time for Payment	718

Sewers Built by Land Owners	719

Sidewalk Assessments	720

Sidewalk Assessments in the City of Boston	722

Lien for Sewer and Sidewalk Assessments	724

Adoption of Administrative Provisions of Betterment Law	726

CHAPTER 85	727

SECTION	728

CHAPTER 143	736

INSURANCE	742

129	744

SECTION PAGE	748

APPENDIX	755

130	793

428	799

441	807

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Common terms and phrases

abatement Aldermen Allen Amendment amount apply assessors authority Bellows Falls benefit bonds capital stock cent chapter city or town collection collector of taxes commonwealth constitution cost County Commissioners court Cush debt decedent deduction deed determined district dollars domestic corporation domicile eminent domain enacted enforced excise tax executor exempt from taxation filed foreign corporation franchise Gray held imposed income tax infra inheritance tax Insurance intangible property interest interstate commerce jurisdiction Kentucky land legislature levy liable lien limits Lowell Mass Massachusetts ment Middlesex County mortgage municipal National Bank non-resident notice Ohio State Auditor owner paid payment person assessed personal property petition poll tax purposes R. R. Co railroad real estate resident Savings Bank selectmen sewer shares situs statute supra tax assessed Tax Commissioner taxable taxpayer thereof tion Treasurer & Receiver trust United valuation Wall Western Union

Bibliographic information

Title	Taxation in Massachusetts: A Treatise on the Assessment and Collection of Taxes, Excises and Special Assessments Under the Laws of the Commonwealth of Massachusetts Making of modern law
Author	Philip Nichols
Edition	2
Publisher	Financial Publishing Company, 1922
Original from	Harvard University
Digitized	30 May 2008
Length	821 pages

Export Citation	BiBTeX EndNote RefMan

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