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

Financial Publishing Company, 1922 - 821 pages

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Page 621
Whenever any person shall exercise a power of appointment , derived from any disposition of property made prior to September first , nineteen hundred and seven , such appointment when made shall be deemed a disposition of property by ...

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Title Page

Table of Contents

Index

NATURE AND CHARACTERISTICS OF TAXATION SECTION PAGE 1 The Power of Taxation Defined	3

Tax Distinguished from a Sale of a Commodity	4

Taxation Distinguished from Regulation	6

Tax Distinguished from Inspection Fee	9

Taxation Distinguished from other Governmental Powers	10

Whether a Tax is a Debt	11

The Power of Taxation is Inherent in the Legislature of a Sovereign State	15

Delegation of the Power of Taxation	16

Decision of Town whether to Sell or Take	393

Removal of Collector	399

to 104 inc Penalties	412

CHAPTER 61	426

Limitation upon the Taxation of Incomes	432

f Securities Held in Pledge or on Margin	446

SECTION PAGE	501

to7 inc Distribution of the Tax	512

Construction of Tax Laws	18

Limitations upon Taxing Power of the States in the Constitution of the United States	20

EXPRESS LIMITATIONS OF FEDERAL CONSTITUTION 13 Duties on Imports and Exports	21

Duties of Tonnage	23

Impairment of the Obligation of Contracts	24

Exemption from Taxation as a Contract Protected by the Constitution	26

Discrimination against Citizens of other States	30

Obligation to give full Faith and Credit to Acts of every other State	31

Limitations on the Taxing Powers of the States by Treaties	32

INTERSTATE COMMERCE 20 The Taxation of Interstate Commerce and of Property Engaged Therein	33

Taxation of the Privilege of Engaging in Interstate Commerce	35

Taxation of Domestic Corporations Engaged in Interstate Commerce	36

Excise Taxes upon Foreign Corporations	38

Taxation of Property Used in Interstate Commerce	43

Taxation of Receipts Derived from Interstate Commerce	45

TAXATION OF THE PROPERTY AND INSTRUMENTALITIES OF THE UNITED STATES 26 Taxation of the Property of the United States	46

Securities Issued by Authority of the United States	48

Federal Officers and Employees	49

Federal Charters and Franchises	50

SECTION PAGE 31 Application of the Fourteenth Amendment	52

Interference with Federal Taxing Power	53

Double Taxation	55

What may be Subjected to a Property Tax	57

What may be Subjected to an Excise	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	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 58 Taxes can be Levied only for the Public Use	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	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

STATEMENT SHOWING SOURCES AND DISPOSITION OF PUBLIC	133

THE PROVISIONS OF THE GENERAL LAWS	139

SECTION PAGE	150

Oath of Assessors	156

Expenses of Auditing Municipal Accounts	162

SECTION	166

10A Disputed Corporation Taxes as Offset to State Tax	170

Distribution of Tax on Trust Companies	177

The Poll	186

Exemptions from Taxation General Principles and the History and	193

5 el 7 Exemptions Continued Fraternal Orders	204

Exemptions Continued Property Devoted to Public	217

Where and to Whom Real Estate is Assessed	226

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

Abatement by Assessors	285

Provision for Speedy Trial	298

Assessment Partially Invalid	311

Action by the Collector	342

Extent and Duration of Lien	349

The Collectors Deed	357

Recitals in Deed to Town	364

Payment of Taxes by Person Other than the Owner	370

Recording Certificates of Payment to Collector	377

SECTION PAGE	379

Tax Exempt Investments in Savings Department not Basis of Deduction	518

Determination of Amount of Premiums Tax	526

The Establishment of the Present System	533

Rate of Tax upon Domestic Corporations	548

Effect of Correction of Federal Return	553

Excise on Foreign Corporations	562

ASSESSMENT AND COLLECTION OF EXCISE ON BUSINESS CORPORATIONS	569

Valuation and Deductions	578

to 66 inc Commutation Tax on Street Railways	584

Excises on Special Privileges not Affected by this Chapter	591

CHAPTER 64	600

Constitutionality of Inheritance Taxes	606

Powers of Appointment	621

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	688

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

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

PUBLIC HEALTH	728

CHAPTER 143	736

CHAPTER 175	742

SECTION PAGE	748

APPENDIX	755

Copyright

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Philip Nichols
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Philip Nichols
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Common terms and phrases

abatement action actually Allen Amendment amount annual appeared apply appointed assessed assessors authority Bank benefit bonds Boston cent chapter charges city or town collection collector commonwealth constitution corporation costs County Commissioners court deduction deed demand determined distributed district dollars domicile duties enacted enforce established excise exemption fact filed foreign give granted Gray held hundred imposed included income income tax infra Insurance interest invalid Justices land legislature levy liable limits Lowell Mass Massachusetts means ment method mortgage notice Opinion owner paid payment personal property Pick poll proceedings proportion purchaser real estate reasonable received record relating resident respect Savings securities shares situated statute supra taken taxable taxation taxpayer thereof tion treasurer trust United unless valid valuation Wall warrant whole

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.

Appears in 377 books from 1830-2008

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.

Appears in 503 books from 1914-2007

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.

Appears in 204 books from 1804-2007

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.

Appears in 154 books from 1852-2005

Page 196 - Property of the commonwealth, except real estate of which the commonwealth is in possession under a mortgage for condition broken...

Appears in 30 books from 1832-1955

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...

Appears in 271 books from 1792-2008

Page 628 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...

Appears in 322 books from 1778-1999

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...

Appears in 155 books from 1792-1982

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...

Appears in 183 books from 1792-2008

Bibliographic information

Title	Taxation in Massachusetts: A Treatise on the Assessment and Collection of Taxes, Excises and Special Assessments Under the Laws of the Commonwealth of Massachusetts Making of modern law
Author	Philip Nichols
Edition	2
Publisher	Financial Publishing Company, 1922
Original from	Harvard University
Digitized	15 Apr 2008
Length	821 pages

Export Citation	BiBTeX EndNote RefMan

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