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
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Contents

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
Discriminatory Taxation
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 25 Taxation of Receipts Derived from Interstate Commerce PAGE 3 3 4
43
18
44
TAXATION OF THE PROPERTY AND INSTRUMENTALITIES OF THE UNITED ST TES 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
Interference with Federal Taxing Power
52
20
55
What may be Subjected to a Property
57
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
23
83
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
26
93
Excises under the Constitution of Massachusetts
94
30
96
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
101
What Constitutes the Public
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
31
118
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 PAGE
130
COMMENTARIES ON THE GENERAL LAWS
133
32
138
RELATING TO TAXATION
139
33
140
53
141
35
143
36
144
Restraint of Illegal Appropriations
147
Duties of Selectmen in Regard to Assessors
151
Collection of Taxes by Treasurer
157
CHAPTER 51
164
45
166
10A Disputed Corporation Taxes as Offset to State Tax 170 1
170
Distribution of Tax on Trust Companies 177 1
177
The Poll
186
46
191
Exemptions from Taxation General Principles and the History and
193
Militia Units
212
Excise Tax on Certain Ships or Vessels
220
Where and to Whom Real Estate is Assessed
226
48
227
Ownership of Mortgaged Property for Purposes of Taxation
232
49
238
SECTION PAGE
241
50
245
Personal Property Mortgaged or Pledged
250
Inclusion of State County and Town Taxes in One Assessment
256
Lists not Open to Public Inspection
262
to 42 inc Valuation of Property of Telephone and Telegraph Companies
270
Directions to Assessors in Making Lists
277
55
280
KHOCHH8 58 58 60
282
Abatement by Assessors
285
63
292
64
293
66
298
68
299
FFXIIIINS 69
300
73
302
75
304
Revision of Valuation
306
78
307
79
309
85
313
CHAPTER 60
320
COLLECTION OF LOCAL TAXES SECTION 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 Exemptions 24 Seizure of Personal Property
335
2526 Detention Notice and Sale
336
Distress of Stock or Produce to Collect Tax on Land 28 Return of Surplus to Owner COLLECTION BY ARREST AND IMPRISONMENT Discharge ...
338
303132 Certificate of Arrest
339
Collector may Require Aid 34 Warrant to OfficerRelease and Rearrest
340
មី ន ន ន ន 99
341
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
210
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
Recording Certificates of Payment to Collector PAGE
376
Tax Title Absolute only after Foreclosure
379
Decision of Town whether to Sell or Take
393
100
394
Removal of Collector
399
101
403
103
412
CHAPTER 61
426
Limitation upon the Taxation of Incomes
432
321
434
b Dividends on Stock in Foreign Corporations
441
e Income from Intangibles not Taxable under Section Five
458
Allowance for Wife Children or Dependent
464
Estates Held in Trust
470
Corporations Acting as Trustee
476
Fiduciaries Returns
482
Mandamus to Compel Filing of Return
488
to 42 inc Collection of Income Taxes
494
Effect of Unconstitutionality of Part of the Chapter
501
Rate and Place of Taxation
505
211
520
Cooperative Banks INSURANCE COMPANIES
521
Life Insurance Companies 21 Retaliatory Tax on Foreign Life Insurance Companies
523
2223 Insurance Companies doing Business other than Life Insurance
524
Determination of Amount of Premiums
526
252627 Returns and Inspection of Books
527
2829 Assessment and Collection of
528
DOMESTIC BUSINESS CORPORATIONS Early Methods of Taxing Corporations
529
The Development of the Franchise
531
The Establishment of the Present System
533
12 Definitions To what Corporations Applicable
534
Valuation and Deductions 30 cl 3 Corporate Excess Valuation of Shares Deductions Deductions Deductions Deductions Country Deductions d Cash a...
536
In General
538
a Real Estate Machinery and Structures
539
b Nontaxable Securities
541
212
542
4 Definitions Continued Commonwealth 30 cl 5 Definitions Continued 30 cl 6 Definitions Continued
544
Deductions not Allowed
547
Rate of Tax upon Domestic Corporations
548
3334 Affiliated and Subsidiary Corporations
550
Returns
552
SECTION PAGE 36 Effect of Correction of Federal Return
553
Income Allocable in Entirety
554
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
213
582
Additional Excise upon Abatement of Local Tax
583
to 66 inc Commutation Tax on Street Railways
584
516
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
107
605
Constitutionality of Inheritance Taxes
606
218
607
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
519
635
Value for Purposes of the Inheritance Tax
636
112
639
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
221
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
113
668
CHAPTER 80
669
116
671
What Benefits can be Assessed
672
Exemptions from Special Assessments
675
Time of Levy
676
119
677
SECTION PAGE Assessment Limited to the Actual Cost and to the Actual Benefit
678
226
679
323
680
520 521 521
681
Surrender of Estate Assessed
682
121
683
Collection
684
388
685
Remedies for Excessive or Illegal Assessments
686
523
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
123
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
526
712
393
713
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
728
124
730
CHAPTER 143
736
128
740
INSURANCE
742
129
744
SECTION PAGE
748
APPENDIX
755
324
758
394
782
326
786
527
787
330
788
334
789
551
791
130
793
338
794
428
799
349
802
230
803
357
804
365
805
366
806
373
807
233
811
235
817
237
500
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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.
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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...
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