The Financial History of Wisconsin, Volume 2, Issue 2University of Wisconsin, 1905 - 475 pages |
From inside the book
Results 1-5 of 25
Page 28
... gross receipts tax on railroads and the bank tax must be unconstitu- tional ... gross receipts tax was not a tax in the constitutional meaning of the term . In 1860 ... earnings as required by the law of 1854 or [ 28 ] 210 BULLETIN OF THE ...
... gross receipts tax on railroads and the bank tax must be unconstitu- tional ... gross receipts tax was not a tax in the constitutional meaning of the term . In 1860 ... earnings as required by the law of 1854 or [ 28 ] 210 BULLETIN OF THE ...
Page 29
Raymond Vincent Phelan. gross earnings as required by the law of 1854 or to pay its gross receipts tax . A majority of the Court held that " uni- formity " meant equality and equality precluded classification . It was contended that the ...
Raymond Vincent Phelan. gross earnings as required by the law of 1854 or to pay its gross receipts tax . A majority of the Court held that " uni- formity " meant equality and equality precluded classification . It was contended that the ...
Page 32
... gross receipts tax was upheld on the ground of stare decisis . Whatever may have been the motives of the Court , and ... earnings taxes have been declared to be not prop- erty taxes , but the decisions of the federal Supreme Court and the ...
... gross receipts tax was upheld on the ground of stare decisis . Whatever may have been the motives of the Court , and ... earnings taxes have been declared to be not prop- erty taxes , but the decisions of the federal Supreme Court and the ...
Page 33
... gross receipts tax is a property tax . In the first part of its decision in ... earnings taxed were property of the companies . State of Wisconsin vs ... gross 3 [ 33 ] PHELAN - THE FINANCIAL HISTORY OF WISCONSIN 215.
... gross receipts tax is a property tax . In the first part of its decision in ... earnings taxed were property of the companies . State of Wisconsin vs ... gross 3 [ 33 ] PHELAN - THE FINANCIAL HISTORY OF WISCONSIN 215.
Page 34
Raymond Vincent Phelan. legislature violated its public trust in providing for a gross earnings tax , for justice to the railroads demanded the aban- donment of the local taxation of their property , and the inter- ests of the public ...
Raymond Vincent Phelan. legislature violated its public trust in providing for a gross earnings tax , for justice to the railroads demanded the aban- donment of the local taxation of their property , and the inter- ests of the public ...
Other editions - View all
Common terms and phrases
acres ad valorem tax amendment amount annual tax appraised assessed value assessors authorized capital Cassoday certificates clause commissioners committee Constitution corporations credits Dane County debt declared deduction equal erty exempt expenses five per cent forfeited Governor Governor's Message gross earnings gross receipts tax History of Wisconsin Ibid indebtedness inheritance tax insurance companies interest internal improvements land office lands granted lands sold legislative legislature license tax loan ment Milwaukee Sentinel mortgages national banks non-residents paid payment peddlers penalty personal property poll tax prop property tax purchase purposes railroads railway real estate received recommended registers of deeds Report of Tax Revised Statutes rule of uniformity Secretary of State's securities sleeping car State's Report Supreme Court Tax Commission tax law taxable taxation taxes levied Territory tion town Treasurer trust funds university lands valuation Vide village Wiscon Wisconsin
Popular passages
Page 21 - Except the debts specified in the tenth and eleventh sections of this article, no debt shall be hereafter contracted by or on behalf of this State, unless such debt shall be authorized by a law, for some single work or object, to be distinctly specified therein ; and such, law shall impose and provide for the collection of a direct annual tax to pay, and sufficient to pay the interest on such debt as it falls due, and also to pay and discharge the principal of such debt within eighteen years from...
Page 254 - The rule of taxation shall be uniform, and taxes shall be levied upon such property as the legislature shall prescribe.
Page 22 - ... the five hundred thousand acres of land to which the state is entitled by the provisions of an act of congress, entitled "An act to appropriate the proceeds of the sales of the public lands and to grant pre-emption rights...
Page 36 - It shall be the duty of the legislature, and they are hereby empowered, to provide for the organization of cities and incorporated villages, and to restrict their power of taxation, assessment, borrowing money, contracting debts, and loaning their credit, so as to prevent abuses in assessments and taxation, and in contracting debts by such municipal corporations.
Page 131 - The personal property of all literary, benevolent, charitable and scientific institutions, incorporated within this State, and such real estate belonging to such institutions as shall be actually occupied for the purposes for which they were incorporated; 4.
Page 22 - The proceeds of all lands that have been or hereafter may be granted by the United States to this State, for educational purposes, (except the lands heretofore granted for the purposes of a University,) and all moneys, and the clear proceeds of all property, that may accrue to the State by forfeiture or escheat...
Page 259 - That the mode of levying a tax shall be by valuation, so that every person shall pay a tax in proportion to the value of the property he or she has in his or her possession.
Page 130 - ... such securities shall be held; debts due by inhabitants of this state to persons not residing within the United States for the purchase of any real estate ; public stocks, stocks in moneyed corporations, and such portion of the capital of incorporated companies, liable to taxation on their capital, as shall not be invested in real estate.
Page 22 - To the support and maintenance of common schools in each school district, and the purchase of suitable libraries and apparatus therefor.
Page 39 - The right of every man to worship Almighty God, according to the dictates of his own conscience, shall never be infringed; nor shall any man be compelled to attend, erect, or support any place of worship, or to maintain any ministry against his consent...