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
Results 1-5 of 82
Page x
... Warrants for Assessment of State Tax .. 21. The Taxes which the Assessors are Required to Assess . 22. Omission of ... Warrant .. 57-58 . Interest and Discount on Taxes . 59. Abatement by Assessors .. 60. Record of Abatements .. 61 ...
... Warrants for Assessment of State Tax .. 21. The Taxes which the Assessors are Required to Assess . 22. Omission of ... Warrant .. 57-58 . Interest and Discount on Taxes . 59. Abatement by Assessors .. 60. Record of Abatements .. 61 ...
Page xi
... Warrant to Officer - Release and Re - arrest . PAGE 319 321 323 324 324 326 328 328 330 331 332 332 332 332 333 334 335 336 338 338 338 339 340 340 COLLECTION BY SUIT 35. Action by the Collector .... 342 36. Collection from the Estates ...
... Warrant to Officer - Release and Re - arrest . PAGE 319 321 323 324 324 326 328 328 330 331 332 332 332 332 333 334 335 336 338 338 338 339 340 340 COLLECTION BY SUIT 35. Action by the Collector .... 342 36. Collection from the Estates ...
Page 24
... warrants on the bonds shall be received at their face value in the payment of all taxes due to the state , such a provision cannot be constitution- ally repealed after the bonds are issued.2 A tax itself is not a contractual obligation ...
... warrants on the bonds shall be received at their face value in the payment of all taxes due to the state , such a provision cannot be constitution- ally repealed after the bonds are issued.2 A tax itself is not a contractual obligation ...
Page 48
... warrants on the Treasury intended for immediate use may be taxed by a state . A state may not tax the aggregate property or the aggregate capital of a corpora- tion , partnership or individual if part of the property of the tax- payer ...
... warrants on the Treasury intended for immediate use may be taxed by a state . A state may not tax the aggregate property or the aggregate capital of a corpora- tion , partnership or individual if part of the property of the tax- payer ...
Page 104
... warrant the raising of money by taxation in order to loan it to the owners of land which has been swept by a disastrous fire , in order to enable them to rebuild ; for in such case the benefit would be primarily to the individuals , and ...
... warrant the raising of money by taxation in order to loan it to the owners of land which has been swept by a disastrous fire , in order to enable them to rebuild ; for in such case the benefit would be primarily to the individuals , and ...
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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...