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

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Financial Publishing Company, 1922 - 821 pages

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Contents

Construction of Tax Laws
18
Limitations upon Taxing Power of the States in the Constitution of the United States
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
31
Limitations on the Taxing Powers of the States by Treaties
32
INTERSTATE COMMERCE 20 The Taxation of Interstate Commerce and of Property Engaged Therein
33
Taxation of the Privilege of Engaging in Interstate Commerce
35
Taxation of Domestic Corporations Engaged in Interstate Commerce
36
Excise Taxes upon Foreign Corporations
38
Taxation of Property Used in Interstate Commerce
43
Taxation of Receipts Derived from Interstate Commerce
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
SECTION PAGE 31 Application of the Fourteenth Amendment
52
Interference with Federal Taxing Power
53
Double Taxation
55
What may be Subjected to a Property Tax
57
What may be Subjected to an Excise
58
Procedural Rights Notice and a Hearing
60
Procedural Rights Lists and Returns
63
Retroactive and Omitted Assessments Reassessments
64
Due Process of Law in the Collection of Taxes
66
Retroactive Provisions Respecting Collection of Taxes
68
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
75
The Situs of Personal Property in the Hands of a Fiduciary
78
Situs of Property for Purposes of Inheritance Taxation
79
Territorial Jurisdiction for the Levy of Excises
84
Territorial Jurisdiction for the Collection of Taxes
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
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
STATEMENT SHOWING SOURCES AND DISPOSITION OF PUBLIC
133
THE PROVISIONS OF THE GENERAL LAWS
139
SECTION PAGE
150
Oath of Assessors
156
Expenses of Auditing Municipal Accounts
162
SECTION
166
10A Disputed Corporation Taxes as Offset to State Tax
170
Distribution of Tax on Trust Companies
177
The Poll
186
Exemptions from Taxation General Principles and the History and
193
5 el 7 Exemptions Continued Fraternal Orders
204
Exemptions Continued Property Devoted to Public
217
Where and to Whom Real Estate is Assessed
226
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
Action by the Collector
342
Extent and Duration of Lien
349
The Collectors Deed
357
Recitals in Deed to Town
364
Payment of Taxes by Person Other than the Owner
370
Recording Certificates of Payment to Collector
377
SECTION PAGE
379
Tax Exempt Investments in Savings Department not Basis of Deduction
518
Determination of Amount of Premiums Tax
526
The Establishment of the Present System
533
Rate of Tax upon Domestic Corporations
548
Effect of Correction of Federal Return
553
Excise on Foreign Corporations
562
ASSESSMENT AND COLLECTION OF EXCISE ON BUSINESS CORPORATIONS
569
Valuation and Deductions
578
to 66 inc Commutation Tax on Street Railways
584
Excises on Special Privileges not Affected by this Chapter
591
CHAPTER 64
600
Constitutionality of Inheritance Taxes
606
Powers of Appointment
621
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
688
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
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
PUBLIC HEALTH
728
CHAPTER 143
736
CHAPTER 175
742
SECTION PAGE
748
APPENDIX
755
Copyright

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Page 198 - A charity, in the legal sense, may be more fully defined as a gift, to be applied consistently with existing laws, for the benefit of an indefinite number of persons, either by bringing their minds or hearts under the influence of education or religion, by relieving their bodies from disease, suffering, or constraint, by assisting them to establish themselves in life, or by erecting or maintaining public buildings or works, or otherwise lessening the burdens of government.
Page 54 - must be reasonable, not arbitrary, and must rest upon some ground of difference having a fair and substantial relation to the object of the legislation, so that all persons similarly circumstanced shall be treated alike.
Page 89 - And while the public charges of government, or any part thereof, shall be assessed on polls and estates, in the manner that has hitherto been practised, in order that such assessments may be made with equality, there shall be a valuation of estates within the commonwealth, taken anew once in every ten years at least, and as much oftener as the general court shall order.
Page 525 - A contract of insurance is an agreement by which one party for a consideration promises to pay money or its equivalent, or to do some act of value to the assured, upon the destruction or injury of something in which the other party has an interest.
Page 196 - Property of the commonwealth, except real estate of which the commonwealth is in possession under a mortgage for condition broken...
Page 470 - Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
Page 628 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
Page 621 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act...
Page 621 - ... in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...

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