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 66
Page ix
... Domicile . 221 11. Where and to Whom Real Estate is Assessed . 226 12. Mortgaged Land ...... 230 13. Determination of Value of Mortgage Interest ... 231 14. Ownership of Mortgaged Property for Purposes of Taxation .. 232 15. Obligation ...
... Domicile . 221 11. Where and to Whom Real Estate is Assessed . 226 12. Mortgaged Land ...... 230 13. Determination of Value of Mortgage Interest ... 231 14. Ownership of Mortgaged Property for Purposes of Taxation .. 232 15. Obligation ...
Page 37
... domicile of the owner , a state may tax a domestic corporation on the aggregate value of its capital stock in excess of its debts , real estate and tangible personal property although it owns no property and does no business in such ...
... domicile of the owner , a state may tax a domestic corporation on the aggregate value of its capital stock in excess of its debts , real estate and tangible personal property although it owns no property and does no business in such ...
Page 71
... domicile of its owner has long been rec- ognized.2 Thus tangible property kept by its owner in a state other than that in which he dwelt might have been and in 9 Pullman's Palace Car Co. v . Pennsylvania , 141 U. S. 18 ( 1891 ) ; Pitts ...
... domicile of its owner has long been rec- ognized.2 Thus tangible property kept by its owner in a state other than that in which he dwelt might have been and in 9 Pullman's Palace Car Co. v . Pennsylvania , 141 U. S. 18 ( 1891 ) ; Pitts ...
Page 72
... domicile of the owner although they have never been within the state in which he dwells . In other words the rule mobilia sequuntur personam is still in force as the prima facie test of the situs of tangible personal property and ...
... domicile of the owner although they have never been within the state in which he dwells . In other words the rule mobilia sequuntur personam is still in force as the prima facie test of the situs of tangible personal property and ...
Page 73
... domicile of the owner.3 1 Selliger v . Kentucky , 213 U. S. 200 ( 1909 ) . 2 Kidd v . Alabama , 188 U. S. 730 , 732 ( 1903 ) ; Fidelity etc. Trust Co. v . Louisville , 245 U. S. 54 ( 1917 ) ; Cream of Wheat Co. v . Grand Forks , 253 ...
... domicile of the owner.3 1 Selliger v . Kentucky , 213 U. S. 200 ( 1909 ) . 2 Kidd v . Alabama , 188 U. S. 730 , 732 ( 1903 ) ; Fidelity etc. Trust Co. v . Louisville , 245 U. S. 54 ( 1917 ) ; Cream of Wheat Co. v . Grand Forks , 253 ...
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Common terms and phrases
abatement Aldermen Amendment amount apply assessors authority Baltic Mining Co benefit bonds capital stock cent chapter cities and towns city or town collected collector of taxes commonwealth constitution cost County Commissioners court Cush decedent deduction deed district dollars domestic corporation domicile duties 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 assessments statute supra tax assessed Tax Commissioner taxable taxpayer thereof tion Treasurer & Receiver trust United valuation Wall Western Union