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Consideration Full:

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as making a grant not taxable, 615.
Constable:

compensation of, 158.

issue of warrant to, by collector,
340.

issue of warrant to, by treasurer,
393.

to be collector, when, 158.
Constitution of Massachusetts:

Declaration of Rights, Art. 10, 102.
Declaration of Rights, Art. 12, 63.
Part 2, Chapter 1, Sec. 1, Art. 4, 86,
102.

Part 2, Chapter 1, Sec. 3, Art. 6, 100.
Part 2, Chapter 2, Sec. 1, Art. 11,
102.

Eighteenth Amendment, 110.
Thirty-ninth Amendment, 111.
Forty-first Amendment, 91, 426.
Forty-third Amendment, 111.
Forty-fourth Amendment, 91, 433.
Forty-sixth Amendment, 111.
Forty-seventh Amendment, 111.
Forty-ninth Amendment, 111.

Fifty-first Amendment, 111.
Fifty-ninth Amendment, 29.

Constitution of United States:

Article I, Section 7 (money bills),
101.

Article I, Section 8 (duties and
excises), 13.

Article I, Section 8 (interstate com-
merce), 33.

Article I, Section 9 (direct taxes),
13.

Article I, Section 10 (duties of ton-
nage), 23.

Article I, Section 10 (duties on im-
ports), 21.

Article I, Section 10 (impairing

obligation of contracts), 24.
Article IV, Section 1 (faith and
credit to acts of other state), 31.
Article IV, Section 2 (privileges of
citizen of state), 30.

Article VI, (treaties supreme law of
land), 32.

Fourteenth Amendment (due proc-
ess of law), 52.

Sixteenth Amendment (income tax),
14, 435.

Constitutionality:

depends upon practical operation, 4.
presumption in favor of, 7.

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Corporations - Continued:

domestic business, affiliated, taxation
of, 550.

allocation of income, 554.

application for abatement by, 573.
assessment of omitted tax on, 571.
assessment of tax on, 569.
collection of tax on, 572.
correction of federal return, 553.
deductions allowed, 538.
deductions not allowed, 547.
deductions of cash and bills out-

side state, 543.

deductions of intangible securities,
541.

deductions of real estate, machin-
ery and structures, 539.
deductions of tangible property in

another state, 542.

deductions of value of machinery
from income, 559.
defined, 535.

determination of corporate excess,
536.

double assessment on failure to
file return, 571.

organization and filing fees, 737.
penalty for failure to file return,
573.

privacy of returns of, 553.

rate of tax upon, 548.

returns of, 551.

taxation of, 529.

valuation of shares of, 536.
verification of returns of, 570.
domestic, engaged in interstate com-
merce, taxation of, 36.
domicile of, 226.

effect of unconstitutionality of tax
on, 573.

establishment of present system of
taxing, 533.

excises on special privileges retained,
591.

foreign, action in United States
courts by, 599.

affiliated, taxation of, 560.
allocation of income of, 565.
application for abatement of tax,
573.

assessment of, for omitted tax, 571.
assessment of tax on, 569.
collection of tax on, 572.
collection of tax on, constitutional
methods, 86.

credit for dividends taxed to
stockholders, 567.

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interest on overdue taxes on, 593.
liable for inheritance tax, on trans-
fer of stock, when, 628.
list of shareholders of, 489.
machinery of, taxation of, 242.
may be required to collect tax on
security holders, 64.

may be subjected to income tax,
436.

methods of taxing, 529.

multi-state, liability of shares to
inheritance tax, 625.

net income of, 545.
not citizens, 31.

notice to commissioner of abate-
ment of local taxes on, 303.
notice to, of tax on stockholders, 61.
penalty upon, for failure to file re-
turn, 599.

personal property of, exempt from
taxation, 208.

public service, additional excise on
abatement of local tax, 583.
application for correction of tax,
583.

Corporations - Continued:

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conflict between state and local
valuations, 580.

deductions from corporate excess,
578.

notice of tax, 583.

rate of taxation, 582.

returns by, 574.

taxation of, 574.

valuation of shares of, 578.
remedy of, for illegal taxes, 596.
re-organization of, taxation of, 456.
return by assessors of property lo-
cally taxable, 313.

rules and regulations respecting tax-
ation of, 572.

sale of assets of, fraudulent, when,
595.

ships and vessels of, taxation of, 589.
special income taxes on, 757.
stock of, exemption from local tax-
ation, 215,
situs of, 76.

subject to inheritance tax, when,
617.

tax on, disputed, as offset to state
tax, 170.

tax on income of, not a direct tax,
14.

tax on, illegal, repayment of, 181.
taxable for real estate, 228.

taxation of, 505.

taxation of, on property in another

state, 37, 41.

transfer tax, duties as to, 603.

Corporations and Taxation:

commissioner, see Commissioner of
Corporations and Taxation.
department of, 139.

Costs:

deposit of, on foreclosure proceeding,
382.

imposition of, constitutional, 66.
on abatement by assessors or county
commissioners, 300.

on abatement proceedings in supe-
rior court, 299.

on petition by ten taxpayers, 149.
on petition for abatement of better-
ment assessment, 696.

on petition for abatement of tax,
293.

Counsel Fee:

on petition by ten taxpayers, 149.
on petition for abatement, 300.

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Distress:

collection of tax by, 335.
constitutionality of, 66.
defined, 335.

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detention, notice and sale, 336.
not enforcement of lien, 335.
notice of sale on, form of, 413.
of intangible property, 336.

of stock or produce, to collect tax
on land, 338.

United States bonds may be seized
on, 49.

Distribution:

of estate of deceased person, as sale,
457.

by executors to themselves as
trustees, 246.

notice of, 244.

what constitutes, 245.

of tax among cities and towns, con-
stitutionality of, 114.

determination of amounts, 179.
direction of, by mandamus, 411.
of tax on corporations, 175.

of tax on corporations, interest on,
179.

of tax on foreign corporations, 176.
of tax on incomes, 172.

of tax on national bank stock, 512.
of tax on public service companies,
178.

of tax on street railway companies,
177.

of tax on trust companies, 177.

District:

assessment of cost of improvement
on, 116.

special tax on, constitutionality of,
127.

tax, assessment of, 164.

tax, not a special assessment, 117.

Dividend:

distinguished from salary, 443.
in liquidation, taxation of, 447.
of non-resident, taxation of, uncon-
stitutional, 97.

of unincorporated association, tax-
ation of, 443.

on stock in foreign corporations, in-
come tax on, 441.

when income of taxpayer, 443.

Division:

of betterment, when land divided,
702.

Dog:

excise on ownership of, valid, 12.

Doing Business:

defined, 490.

Doing Business for Profit:
defined, 550.

Domestic Business Corporation:
defined, 534.

see also Corporations.
Domicile:

evidence of, 225.

for purposes of income tax, 437.
of beneficiary determines liability to
income tax, 472.

of corporation, 226.
of partnership, 225.
rules for determining, 221.
taxpayer may lawfully change, 318.
time of establishing as affecting in-
come tax, 483.

Dooming:

by assessors, constitutionality of, 63.
by assessors, in absence of list, 266.
for purposes of income tax, 491.

for purposes of inheritance tax, 654.
Double Taxation:
constitutionality of, 56.
defined, 55.
effect of, 57.

exemption to prevent, 93.

of dividends of foreign corporations
avoided, 567.

of intangible property, 73, 430.
of trust property, 79.

under inheritance tax acts, 83.
Dower:

when subject to inheritance tax, 614.
Drainage:

of swamps and wet lands, assess-
ments for, 129, 727, 751, 753.
Due Process of Law:
defined, 52.

Duty:

defined, 103.

of tonnage, defined, 23.

on imports and exports, 21.
Easement:

considered as affecting value of land,
227.

not extinguished by tax sale, 358.
public, taxation of land subject to,

218.
situs of, 70.

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