Revenue Act of 1975 (Council Act No. 1-34): Hearings and Disposition Before the Subcommittee on Fiscal Affairs of the Committee on the District of Columbia, House of Representatives, Ninety-fourth Congress, First Session, on H. Con. Res. 370 ... and H.R. 9471 ... September 17 and 19, 1975U.S. Government Printing Office, 1975 - 540 pages |
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$8 million Act D.C. Code action additional amended amount Arlington County bill budget business franchise tax business income cents Chairman City Council city's Committee commuter tax Congress costs County court D.C. Council deduction District of Columbia District residents DRABKIN earnings Ed Meyers effect enacted estimated exemption Fairfax County FAUNTROY fees Finance and Revenue firms fiscal Fulton County funds gross receipts tax HARSHA Home Rule Act impact jurisdictions lawyers legislation levied license Marion Barry Maryland Maryland and Virginia Mayor MAZZOLI MCKINNEY ment Metrobus motor vehicle net income nonresidents Northern Virginia operating payment personal income tax present profession question repeal Revenue Act salary allowance sales tax self-employed statute tax base tax burden Tax Commission tax increase tax law tax on professionals tax package tax rate taxation taxpayer thereof tion unincorporated business franchise unincorporated business tax Utah Washington York
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Page 26 - SEC. 8. The circuit courts shall have original jurisdiction in all matters, civil and criminal, not excepted in this Constitution, and not prohibited by law ; and appellate jurisdiction from all inferior courts and tribunals, and a supervisory control of the same.
Page 19 - ... official seal directed to the sheriff of any county of the state commanding him to levy upon and sell the real and personal property...
Page 98 - Columbia are likewise requested to oppose any such legislation with all the powers at their command ; and be it Resolved finally, That the Clerk of the House of Delegates is directed to send copies of this resolution to the members of the Congress...
Page 26 - And this court likewise recognizes the rule that, in cases where complainant shows that in addition to the illegality of an exaction in the guise of a tax there exist special and extraordinary circumstances sufficient to bring the case within some acknowledged head of equity jurisprudence, a suit may be maintained to enjoin the collector.
Page 18 - Revenue, privilege taxes, measured by the amount or volume of business done, against the persons, on account of their business activities, engaging or continuing, within the State of New Mexico, in any business as herein defined, and in the amounts determined by the application of rates against gross receipts, as follows: A.
Page 41 - Incurred in carrying on any trade or business a reasonable allowance for salaries or other compensation for personal services actually rendered. The test of deductibility in the case of compensation payments is whether they are reasonable and are in fact payments purely for services.
Page 20 - The remedy of a suit to recover back the tax after it is paid is provided by statute, and a suit to restrain its collection is forbidden.
Page 24 - The circuit courts shall have original jurisdiction in all matters, civil and criminal, not excepted in this Constitution, and not prohibited by law ; and appellate jurisdiction from all inferior courts and tribunals, and a supervisory control of the same. They shall also have power to issue writs of habeas corpus, mandamus, injunction, quo warranto, certiorari and other writs necessary to carry into effect their orders, judgments and decrees, and give them a general control over inferior courts...
Page 41 - To hold otherwise would be to subject the essential taxing power of the State to an intolerable supervision, hostile to the basic principles of our government and wholly beyond the protection which the general clause of the Fourteenth Amendment was intended to assure.
Page 41 - It may if it chooses, exempt certain classes of property from any taxation at all, such as churches, libraries and the property of charitable institutions. It may impose different specific taxes upon different trades and professions, and may vary the rates of excise upon various products...