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 14
... held that an income tax was an excise , Springer v . United States , 102 U. S. ( 1880 ) but later that an income tax so far as it applied to a tax on the income of property was a direct tax , Pollock v . Farmers ' Loan & Trust Co. , 157 ...
... held that an income tax was an excise , Springer v . United States , 102 U. S. ( 1880 ) but later that an income tax so far as it applied to a tax on the income of property was a direct tax , Pollock v . Farmers ' Loan & Trust Co. , 157 ...
Page 42
... held unconstitutional . International Paper Co. v . Massachusetts , 246 U. S. 135 ( 1918 ) . It was subsequently held in the state court that a tax assessed under the earlier statute though on a corporation having less than ten million ...
... held unconstitutional . International Paper Co. v . Massachusetts , 246 U. S. 135 ( 1918 ) . It was subsequently held in the state court that a tax assessed under the earlier statute though on a corporation having less than ten million ...
Page 47
... held as an asset of monetary value ; but property in which the title of the United States is less than the absolute and unencum- bered fee may be taxed with respect to the estates or interests in private ownership ; and when Congress ...
... held as an asset of monetary value ; but property in which the title of the United States is less than the absolute and unencum- bered fee may be taxed with respect to the estates or interests in private ownership ; and when Congress ...
Page 49
... held that the bonds of federal land banks may be constitutionally exempted from taxation by Congress.12 When a person , for the purpose of evading taxation , converts his property into United States bonds immediately before the ...
... held that the bonds of federal land banks may be constitutionally exempted from taxation by Congress.12 When a person , for the purpose of evading taxation , converts his property into United States bonds immediately before the ...
Page 50
... held that a clerk in the post office was taxable by the city with respect to his salary , and in Palfrey v . Boston , 101 Mass . 329 ( 1869 ) it was held that a dealer in United States internal revenue stamps was not exempt from ...
... held that a clerk in the post office was taxable by the city with respect to his salary , and in Palfrey v . Boston , 101 Mass . 329 ( 1869 ) it was held that a dealer in United States internal revenue stamps was not exempt from ...
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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...