State and Local Taxation, Volume 8National Tax Association, 1915 Each volume beginning with volume 2, includes list of papers published in preceding volumes. |
Contents
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Common terms and phrases
administration adopted Alberta amendment amount annual franchise tax authorized capital bank basis board of equalization bonds British Columbia burden capital stock cent Chairman classes of property Colorado committee conference constitutional corporate property cost County Assessor court deduction Denver districts dollars domicile double taxation Edmonton erty excise tax exemption expenditures express companies fact federal foreign companies foreign corporations franchise tax Galloway gross Hudson Bay Company imposed improvements income tax increase individual inheritance tax intangible interest jurisdiction Kentucky land value taxation legislation legislature Manitoba ment method mills mines Minnesota mortgage municipal officers owner paid personal property porations practically present problem prop property located property tax provinces purposes question railroad real estate reason result revenue Saskatchewan securities single tax situs Tax Association Tax Commission Tax Commissioner tax law taxable taxpayers tion transact business United valuation Vancouver wealth Wisconsin York
Popular passages
Page 28 - All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
Page 436 - Direct Taxation within the Province in order to the , raising of a Revenue for Provincial Purposes.
Page 28 - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation ; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious or charitable purposes, as may be specially exempted by law.
Page 429 - The subjects of every State ought to contribute towards the support of the government, as nearly as possible in proportion to their respective abilities ; that is, in proportion to the revenue they respectively enjoy under the protection of the State .... In the observation or neglect of this maxim, consists what is called the equality 'or inequality of taxation.
Page 290 - ... a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business...
Page 250 - No doubt this power on the part of two states to tax on different and more or less inconsistent principles, leads to some hardship. It may be regretted, also, that one and the same state should be seen taxing on the one hand according to the fact of power, and on the other, at the same time, according to the fiction that, in successions after death, mobilia sequuntur personam and domicile governs the whole. But these inconsistencies infringe no rule of constitutional law.
Page 285 - ... and a like tax shall be assessed, levied, collected, and paid annually upon the entire net income from all property owned and of every business, trade, or profession carried on in the United States by persons residing elsewhere.
Page 138 - We repeat that while the unity which exists may not be a physical unity, it is something more than a mere unity of ownership. It is a unity of use, not simply for the convenience or pecuniary profit of the owner, but existing in the very necessities of the case — resulting from the very nature of the business.
Page 251 - If the owner of personal property within a State resides in another State which taxes him for that property as part of his general estate attached to his person, this action of the latter State does not in the least affect the right of the State in which the property is situated to tax it also.
Page 429 - The expense of government to the individuals of a great nation is like the expense of management to the joint tenants of a great estate, who are all obliged to contribute in proportion to their respective interests in the estate. In the observation or neglect of this maxim consists what is called the equality or inequality of taxation.