Taxation in Massachusetts: A Treatise on the Assessment and Collection of Taxes, Excises and Special Assessments Under the Laws of the Commonwealth of MassachusettsFinancial Publishing Company, 1922 - 821 pages |
From inside the book
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Page iii
... amendments of the statutes re- lating to taxation and decisions of the courts of this common- wealth interpreting them , and also , decisions of the highest courts of the commonwealth and of the United States defining the limits of the ...
... amendments of the statutes re- lating to taxation and decisions of the courts of this common- wealth interpreting them , and also , decisions of the highest courts of the commonwealth and of the United States defining the limits of the ...
Page v
... 28. Federal Officers and Employees ... 29. Federal Charters and Franchises . 30. Interference with Federal Taxing Power .. V 46 48 93998 49 50 53 SECTION 31. Application of the Fourteenth Amendment .. 32. Discriminatory.
... 28. Federal Officers and Employees ... 29. Federal Charters and Franchises . 30. Interference with Federal Taxing Power .. V 46 48 93998 49 50 53 SECTION 31. Application of the Fourteenth Amendment .. 32. Discriminatory.
Page vi
... Amendment .. 32. Discriminatory Taxation .. 33. Double Taxation 34. What may be Subjected to a Property Tax . DUE PROCESS OF LAW PAGE 52 53 55 57 58 58 60 63 64 66 68 35. What may be Subjected to an Excise .... 36. Procedural Rights ...
... Amendment .. 32. Discriminatory Taxation .. 33. Double Taxation 34. What may be Subjected to a Property Tax . DUE PROCESS OF LAW PAGE 52 53 55 57 58 58 60 63 64 66 68 35. What may be Subjected to an Excise .... 36. Procedural Rights ...
Page 7
... Amendment imposed an excise on the sale of intoxicating liquors both as a means of raising revenue and for the purpose of regu- lating a traffic injurious to public morals or for both purposes . If the primary purpose in such a case is ...
... Amendment imposed an excise on the sale of intoxicating liquors both as a means of raising revenue and for the purpose of regu- lating a traffic injurious to public morals or for both purposes . If the primary purpose in such a case is ...
Page 8
... Amendment it was held that Congress , having power to lay taxes anywhere within the United States , but not having the police power within the limits of a state , might tax the sale of liquors within the state , but might not regulate ...
... Amendment it was held that Congress , having power to lay taxes anywhere within the United States , but not having the police power within the limits of a state , might tax the sale of liquors within the state , but might not regulate ...
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Other editions - View all
Common terms and phrases
abatement Aldermen Allen Amendment amount apply assessors authority benefit Berkshire County bonds capital stock cent chapter city or town collected collector of taxes commonwealth constitution cost County Commissioners court Cush decedent deduction deed 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 intangible property interest interstate commerce land legislature levy liable lien limits Lowell Mass Massachusetts ment Middlesex County mortgage municipal National Bank non-resident Ohio State Auditor owner paid payment personal property petition poll tax proportion purposes R. R. Co railroad real estate resident Savings Bank selectmen sewer shares special assessment statute supra tax assessed Tax Commissioner taxable taxpayer thereof tion Treasurer & Receiver trust United valuation Wall Western Union Worcester
Popular passages
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...