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Listing, valuation, etc.-Railroad companies are required to make annual reports to the State board of equalization, setting forth all property of operation. On the basis of these reports a valuation is determined covering property and franchises, and is apportioned among the local districts for the computation and collection of the tax.
Local taxation.-Railroad real estate not employed for purposes of operation is locally assessed and taxed. There is also a local tax on the values apportioned by the State.
Telegraph and sleeping car companies.1
These companies are taxed like railroads.
For the convenience of persons who may desire to make further investigations of this subject, the following bibliography is submitted:
Adams, Brooks. Taxation of Interstate Commerce. International Review, Vol. X.
Adams, C. F., jr., Williams, W. B., and Oberly, J. H. Taxation of Railroads and N. Y., 1880.
This report is known as the Report of the New York Railway Tax Committee. A reprint is to be found in the report of the Connecticut Railroad Commission for 1880.
Adams, Henry C. Taxation in the United States. Baltimore, 1884.
Principles that should Control the Interference of the States in Industries. New York, 1886.
Science of Finance. New York, 1898.
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Johns Hopkins University Studies.
Baltimore, 1900. Allen, W. H. The Charter Tax of the Illinois Central Railway. Journal of Political Economy, Vol. VI.
Ames, J. H. Taxation of Real Property and Corporations. Des Moines, 1878. Angell, E. A. The Taxation of Railways in Ohio. Reprinted from the Cleve
land Leader, September 20, 1895.
Adams, T. S. Taxation in Maryland.
Antoni. Die Steuersubjecte in Zusammenhalte mit der Durchführung der Allgemeinheit der Besteuerung nach den in Deutschland geltenden Staatssteuergesetzen. Finanz-Archiv, Vol. V, 1888.
Assessment, State boards of, reports of, in the various States.
Atkinson, Edward. Argument for a Change in the Law in Regard to Taxing
Barnett, G. E. Taxation in North Carolina.
Johns Hopkins University Studies.
Baltimore, 1900. Benton, E. J. Taxation in Kansas. Johns Hopkins University Studies. Baltimore, 1900.
Bourne, Edward G. History of the Surplus Revenue of 1837. New York and
Brough, C. H. Taxation in Mississippi. Johns Hopkins University Studies. Baltimore, 1900.
Bastable, Charles F. Public Finance.
Blunden, G. H. Local Taxation and Finance. New York, 1895.
Burkart. Die italiensche Steuer auf die Einkünfte vom beweglichen Vermögen. Finanz-Archiv, Vol. VI. 1889.
Burroughs, W. H. A Treatise on the Law of Taxation as imposed by the States and their Municipalities. New York, 1877, 1883. Canfield, James H. Taxation. New York, 1883.
1 Revised Statutes of Wyoming (1899), secs. 1794-1797.
Castle, Henry J. Practical Remarks on the Principles of Rating, etc., Applied to the Uniform Assessment of Railways, etc. London, 1869. Chapman, James W. State Tax Commissions in the United States. Johns Hopkins University Studies, 1897.
Coleman, J. H. Letters on Corporations and Taxation. New York, 1878.
Connecticut. Report of the Committee Appointed by the General Assembly to
Report of the Special Commission to Inquire into the Conditions and
Report of the Special Commission on the Subject of Taxation, New
Cook, Wm. H. A Treatise on the Law of Corporations. 3 volumes. Chicago,
Cooley, Thomas M. A Treatise on the Law of Taxation.
Dana, R. H. Double Taxation in Massachusetts. Boston, 1895.
Davies, Julien T. A Compilation of Constitutional Provisions, Statutes and Cases Relating to the System of Taxation in the State of New York. Troy, 1888.
Decisions of the United States and State Courts.
De Land, Charles V. First Annual Report of the State Tax Statistician. [Michigan.] Lansing, 1896.
Delaware. Report of the Delaware Tax Commission to the General Assembly. 2 parts. Wilmington, 1893.
Desty, Robert. The American Law of Taxation, as Determined in the Courts of Last Resort in the United States. St. Paul, 1884.
Dietzel, Carl. Die Besteuerung der Actien-Gesellschaften in Verbindung mit der Gemeinde-Besteuerung. Cologne, 1895.
Dos Passos, John R. The Interstate Commerce Act. New York, 1887.
Dowell, Stephen. A History of Taxation and Taxes in England. 4 volumes.
Dunn, J. P. The New Tax Law of Indiana. Indianapolis, 1892.
Eastman, Frank M. Taxation for State Purposes in Pennsylvania. Philadelphia, 1898. Ellis, Arthur M.
Income Tax Acts. London, 1893.
Ely, Richard T. Taxation in American States and Cities. New York, 1888.
Equalization, Boards of, reports of, in various States.
Equitable Taxation. (Six Essays on the Distribution of Taxation for the Support of the National, State, and Municipal Governments.) New York and Boston, 1892.
Fiero, J. Newton. Assessment of Special Franchises. Albany, 1899.
Greene, Thomas L. Corporation Finance. New York, 1897.
Hadley, Arthur T. Railroad Transportation. New York and London, 1886.
Howe, Frederick C. Taxation of Quasi-Public Corporations in the State of Ohio and the Franchise Tax. Annals of Am. Acad. of Pol. and Soc. Science. September, 1899.
Illinois. Report of the Revenue Commission. Springfield, 1886.
Annual Reports on the Statistics of Railways in the United States. Iowa. Report of the Revenue Commission of the State of Iowa. Des Moines,
Jenkin (H. C.) F. On the Principles which Regulate the Incidence of Taxes. (Papers ii.) London, 1887.
Jenks, Jeremiah W. The Trust Problem. New York, 1900.
Johnson, Emory R. Relation of Taxation to Monopoly. Annals of the American
Academy of Political and Social Science, Vol. IV, 1894.
Jones, Wm. C. Federal Taxes and State Expenses. New York and London, 1887.
Judson, Frederick N. A Treatise upon the Law and Practice of Taxation in
Missouri. Columbus, Mo., 1900.
Lane, Jonathan A. Address on Taxation, with Special Reference to Taxation
Massachusetts. Report of the Commissioners Appointed to Inquire into the Expediency of Revising and Amending the Laws Relating to Taxation and Exemption therefrom. Boston, 1875.
Full Report of the Joint Special Committee on Taxation. Boston, 1894.
Michigan. Senate and House Journals, Extra Session of 1899.
Messages of the Governor to the 38th, 39th, and 40th Legislatures, both in Regular and Extra Session.
Minot, Wm., jr. Taxation in Massachusetts. Boston, 1877.
Moore, E. C., jr. Corporate Taxation. American Law Review, vol. 18, 1884. New Hampshire. Report to the Legislature of New Hampshire of Hon. Geo. W. Sawyer, Chairman of the Board of Commissioners to Revise * * the Tax Laws, etc. Concord, 1876.
New Jersey. Report on Taxation of Hon. Chas. S. Ogden (and others) to the Legislature of New Jersey. Trenton, 1868.
Report of the Special Tax Commission of New Jersey. New Brunswick, 1880.
Preliminary Report of the Committee on Taxation. Trenton, 1891. Report of the Commission Appointed by Governor Griggs to Investigate the Subject of Taxation in New Jersey. Trenton, 1897.
New York. Report on the State Assessment Laws by the Joint Select Committee appointed by the Legislature of 1862. (Published as Appendix to Street, A Digest of Taxation in the States. Albany, 1863.)
Report of the Commissioners to revise the Laws for the Assessment and
Decisions, Opinions, and Statistics compiled by the Tax Commission,
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Report of Counsel to revise the Tax Laws of the State of New York.
Report of the Joint Committee on Taxation. Albany, 1900.
Ohio. Report of the Tax Commission of Ohio. Cleveland, 1893.
Olmstead, M. G. Argument on Behalf of Certain Corporate Interests before the
Ways and Means Committee [of Penna.]. Harrisburg, 1895. Oregon. Report of the Board of Commissioners of Assessment and Taxation in
the State of Oregon. Salem, 1886.
Report of the Special Senate Committee on Assessment and Taxation.
Pacific Railroad Legislation. (1862-1865.) Boston, 1885.
Patten, Simon N. The Principles of Rational Taxation. Philadelphia, 1890. Patterson, C. Stuart. Speech on Taxation of Railroads before the Committee of Ways and Means [of Penna.]. Harrisburg, 1895. Penfold, Charles. Practical Remarks upon the Principle of Rating Railway *Companies. London, 1849. Pennsylvania. Report of the Auditor-General, Secretary of the Commonwealth, and State Treasurer, on the Tax Laws of the State. Harrisburg, 1867. Report of the Revenue Commission appointed by * *the Legislature of Pennsylvania. Philadelphia, 1890. Reports to (and by) the Tax Conference of Pennsylvania Interests. Harrisburg, 1892-1895.
Pierce, Edward L. A Treatise on the Law of Railroads. Boston, 1887.
New York, 1897.
Poore, B. P. Charters and Constitutions. Washington, 1877. Quincy, Josiah P. Double Taxation in Massachusetts. Boston, 1889. Railroad Commissions, Reports of, in various States. Rhode Island. Report of the Joint Special Committee on the subject of Property liable to and exempt from Taxation, made to the General Assembly of the State of Rhode Island.
1875. Schwab, John C. History of the New York Property Tax. Publications of the American Economic Association. Baltimore, 1890. Schmeckebier, L. F. Taxation in Georgia, Johns Hopkins University Studies.
Seligman, E. R. A. Railway Tariffs and the Interstate Commerce Law. Boston,
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the American Statistical Association.
Shearman, Thomas G. Natural Taxation. New York, 1897.
The Income Tax. Ibid., Vol. IX, 1894.
The Income Tax in the American States and Colonies. Ibid., Vol. X, 1895.
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On the Shifting and Incidence of Taxation. New York, 1899.
Taussig, F. W. The Taxation of Securities.
Tax Laws of the States and Territories.
Street. A Digest of Taxation in the States. Albany, 1863.
(Reprinted from a
Political Science Quarterly, Vol.
29 Albany Law
(These are to be found in separate pamphlet form in a number of the States, but in the majority of cases they must be sought for in the State and Territorial codes and session laws.)
Thompson, Robert E. Relief of Local and State Taxation through Distribution of
Treasurers, Reports of, in the various States.
Tunnel, G. G. Taxation of Express, Telegraph, and Telephone Companies in
United States. Census Reports of 1880. Volume VII on Valuation, Taxation,
and Public Indebtedness.
Census Reports of 1890. Report on Wealth, Debt, and Taxation, Volume on Valuation and Taxation, Part II.
Consular Reports. Nos. 99 and 100. 1888.
Report of the Select Committee to Investigate Tax Assessments in the
Industrial Commission, Report of, on Transportation.
Virginia. Report of the Treasurer and Auditor to the House of Delegates on the subject of Taxation. Richmond, 1874.
Walker, Francis. Double Taxation in the United States. New York, 1895. Walker, Francis A. The Basis of Taxation. Political Science Quarterly, Vol. III, 1888.
West Virginia. Tax Commission. Preliminary Report. Wheeling, 1884.
Wisconsin. Report of the Wisconsin State Tax Commission. Madison, 1898.