Consideration Full: [Citations are to Pages] as making a grant not taxable, 615. compensation of, 158. issue of warrant to, by collector, issue of warrant to, by treasurer, to be collector, when, 158. Declaration of Rights, Art. 10, 102. Part 2, Chapter 1, Sec. 3, Art. 6, 100. Eighteenth Amendment, 110. Fifty-first Amendment, 111. Constitution of United States: Article I, Section 7 (money bills), Article I, Section 8 (duties and Article I, Section 8 (interstate com- Article I, Section 9 (direct taxes), Article I, Section 10 (duties of ton- Article I, Section 10 (duties on im- Article I, Section 10 (impairing obligation of contracts), 24. Article VI, (treaties supreme law of Fourteenth Amendment (due proc- Sixteenth Amendment (income tax), Constitutionality: depends upon practical operation, 4. Corporations - Continued: domestic business, affiliated, taxation allocation of income, 554. application for abatement by, 573. side state, 543. deductions of intangible securities, deductions of real estate, machin- another state, 542. deductions of value of machinery determination of corporate excess, double assessment on failure to organization and filing fees, 737. privacy of returns of, 553. rate of tax upon, 548. returns of, 551. taxation of, 529. valuation of shares of, 536. effect of unconstitutionality of tax establishment of present system of excises on special privileges retained, foreign, action in United States affiliated, taxation of, 560. assessment of, for omitted tax, 571. credit for dividends taxed to interest on overdue taxes on, 593. may be subjected to income tax, methods of taxing, 529. multi-state, liability of shares to net income of, 545. notice to commissioner of abate- personal property of, exempt from public service, additional excise on Corporations - Continued: [Citations are to Pages] conflict between state and local deductions from corporate excess, notice of tax, 583. rate of taxation, 582. returns by, 574. taxation of, 574. valuation of shares of, 578. rules and regulations respecting tax- sale of assets of, fraudulent, when, ships and vessels of, taxation of, 589. subject to inheritance tax, when, tax on, disputed, as offset to state tax on income of, not a direct tax, tax on, illegal, repayment of, 181. 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 Costs: deposit of, on foreclosure proceeding, imposition of, constitutional, 66. on abatement proceedings in supe- on petition by ten taxpayers, 149. on petition for abatement of tax, Counsel Fee: on petition by ten taxpayers, 149. Distress: collection of tax by, 335. [Citations are to pages] detention, notice and sale, 336. of stock or produce, to collect tax United States bonds may be seized Distribution: of estate of deceased person, as sale, by executors to themselves as notice of, 244. what constitutes, 245. of tax among cities and towns, con- determination of amounts, 179. of tax on corporations, interest on, of tax on foreign corporations, 176. of tax on national bank stock, 512. of tax on street railway companies, of tax on trust companies, 177. District: assessment of cost of improvement special tax on, constitutionality of, tax, assessment of, 164. tax, not a special assessment, 117. Dividend: distinguished from salary, 443. of unincorporated association, tax- on stock in foreign corporations, in- when income of taxpayer, 443. Division: of betterment, when land divided, Dog: excise on ownership of, valid, 12. Doing Business: defined, 490. Doing Business for Profit: Domestic Business Corporation: see also Corporations. evidence of, 225. for purposes of income tax, 437. of corporation, 226. Dooming: by assessors, constitutionality of, 63. for purposes of inheritance tax, 654. exemption to prevent, 93. of dividends of foreign corporations of intangible property, 73, 430. under inheritance tax acts, 83. when subject to inheritance tax, 614. of swamps and wet lands, assess- Duty: defined, 103. of tonnage, defined, 23. on imports and exports, 21. considered as affecting value of land, not extinguished by tax sale, 358. 218. |