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

Front Cover
Financial Publishing Company, 1922 - 821 pages

From inside the book

Contents

What may be Subjected to a Property
34
Taxation of Domestic Corporations Engaged in Interstate Commerce
36
Taxation of Receipts Derived from Interstate Commerce
45
Interference with Federal Taxing Power
52
What may be Subjected to an Excise 36 Procedural Rights Assessment and Valuation
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 49 Territorial Jurisdiction for the Levy of Income Taxes
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 FFXIIIING 69 71 73 75 78 79 84 84 85 86 89 91 94 97 99 100 58 Taxes can be Levied ...
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 112
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
Classified Forest Lands
214
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 43 The Valuation List of the Assessors
271
Abatement by Assessors
285
Provision for Speedy Trial
298
Assessment Partially Invalid
311
CHAPTER 60
320
COLLECTION OF LOCAL TAXES 1 Definitions 2 General Duties of Collectors
321
Tax Bill
323
45 Collection of Poll Taxes
324
Bond of Collector
326
Special Collector
328
Fees
329
Demand
330
Time of Making Levy
331
Summons 19 Levy without Demand 20 Obligation to Exhibit Certificate of Abatement 21 Effect of Misnomer
332
Partial Payment of
333
Statement of Existing Liens
334
COLLECTION BY DISTRESS 24 Seizure of Personal Property Exemptions
335
2526 Detention Notice and Sale
336
Distress of Stock or Produce to Collect Tax on Land COLLECTION BY ARREST AND IMPRISONMENT 28 Return of Surplus to Owner 29 When ...
338
303132 Certificate of Arrest
339
Collector may Require Aid 34 Warrant to OfficerRelease and Rearrest PAGE 319 321 323 324 324 326 328 328 330 331 332 332 332 332 333 334...
340
COLLECTION BY SUIT 35 Action by the Collector
342
Collection from the Estates of Deceased Persons and of Insolvents and Bankrupts
344
COLLECTION BY SALE OR TAKING OF LAND
346
Extent and Duration of Lien
349
3839 Demand on Mortgagee or at Designated Place 404142 Publication and Posting of Notice of Sale
352
4344 Conduct of the Sale
354
The Collectors Deed
358
Reimbursement of Purchaser at Invalid Sale
360
Statement of Purchasers Residence
362
4849 Purchase by the City or Town
363
Recitals in Deed to Town
364
Sale of Parcels of Small Value 52 Management of Lands Bought by Town 535455 Taking of Land for NonPayment of Taxes
365
Naming of One Record Owner Sufficient
366
Affidavit of Collector
367
5859 Rights of Mortgagors and Mortgagees Against Each Other
368
Payment of Taxes by Person Other than the Owner
370
Collection of Taxes Subsequent to Sale or Taking
373
Redemption from Tax Sale
374
SECTION PAGE
379
Decision of Town whether to Sell or Take
393
Removal of Collector
399
120
403
121
409
to 104 inc Penalties
412
CHAPTER 61
426
Limitation upon the Taxation of Incomes
432
f Securities Held in Pledge or on Margin
446
Time as of Which Liability to Tax is Fixed
483
Assessment of Persons Who Have Filed Returns
491
Appeal to the Superior Court
498
Effect of Unconstitutionality of Part of the Chapter
501
Recording Certificates of Payment to Collector 349
507
123
508
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
352
588
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 PAGE
728
CHAPTER 143
736
CHAPTER 175
742
129
744
SECTION PAGE
748
APPENDIX
755
130
793
365
805
366
806
373
807
377
811
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