Report of the Board of Tax Commissioners Made to the Governor of the State of Rhode Island, Issues 2-15E. L. Freeman Company, state printers, 1914 |
From inside the book
Results 1-5 of 98
Page 3
... method of treating the statistical material is designed to be permanent , thus making compari- sons between different reports in the future more convenient , and also to set forth this information in what seems to be its logical ...
... method of treating the statistical material is designed to be permanent , thus making compari- sons between different reports in the future more convenient , and also to set forth this information in what seems to be its logical ...
Page 6
... method will be employed generally . The question here discussed is not one of increasing or decreasing the State revenue , but of equalization - of justice in the distribution of the State tax between the municipalities . Local ...
... method will be employed generally . The question here discussed is not one of increasing or decreasing the State revenue , but of equalization - of justice in the distribution of the State tax between the municipalities . Local ...
Page 11
... method of providing towns with tax maps has been developed by Mr. E. L. Heydecker , Assistant Tax Commissioner of New ... methods employed , or public opinion in a municipality which has for years systematically undervalued its property ...
... method of providing towns with tax maps has been developed by Mr. E. L. Heydecker , Assistant Tax Commissioner of New ... methods employed , or public opinion in a municipality which has for years systematically undervalued its property ...
Page 16
... personalty listed for taxation cannot be accounted for without acknowledging im- provements in the methods employed . * Including Warwick for 1912 . Criticism is still heard of the low flat rate on 16 REPORT OF BOARD OF TAX COMMISSIONERS .
... personalty listed for taxation cannot be accounted for without acknowledging im- provements in the methods employed . * Including Warwick for 1912 . Criticism is still heard of the low flat rate on 16 REPORT OF BOARD OF TAX COMMISSIONERS .
Page 25
... method of conducting their business by the companies themselves . The decrease of $ 9,602.97 in the amount of taxes paid by the stock companies is due to the fact that several companies are in litigation over the payment of their taxes ...
... method of conducting their business by the companies themselves . The decrease of $ 9,602.97 in the amount of taxes paid by the stock companies is due to the fact that several companies are in litigation over the payment of their taxes ...
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Common terms and phrases
administration Aggregate amended amount of tax appraised value assessors Barrington Board of Tax buildings and improvements Burrillville Capita Valuation capital stock Central Falls Chap Charlestown CITIES AND TOWNS class of property CLASSIFICATION TO TOTAL conference corporate excess tax Cranston decedent direct State tax East Greenwich East Providence estate tax exempt from taxation Exemption applies Glocester Gross Tax Hopkinton imposed INCREASE OR DECREASE inheritance tax inheritance tax law Jamestown Land lineal descendant Little Compton Middletown municipalities Narragansett national banks Newport non-resident North Providence North Smithfield number of estates paid Participation Accounts Pawtucket PERCENTAGE OF TAX property exempt Public Laws Public Service Corporations ratable real estate receipts returns Rhode Island Savings and Participation Scituate Section Shoreham South Kingstown statutes TABLE X.-Continued tangible personal property Tax Act TAX ASSESSED Tax Commissioners Tax Officials thereof tion Tiverton Total Assessed Valuation total revenue Total Tax Total Valuation trust companies West Warwick Westerly Woonsocket
Popular passages
Page 67 - Whenever any person or corporation shall exercise a power of appointment, derived from any disposition of property made whether before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Page 71 - ... when taking effect, or so much as will reduce the same to the amount which would have been assessed in respect of the actual duration or extent of the estate or interest enjoyed. Such return of tax shall be made in the manner provided by section two hundred and twenty-five of this article.
Page 72 - Any such executor, administrator or trustee having in charge or in trust any legacy or property for distribution, subject to such tax, shall deduct the tax therefrom and shall pay over the same to the state comptroller or county treasurer, as herein provided.
Page 13 - ... are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would be possible under the provisions of this act, and such tax so imposed shall be due and payable forthwith by the executors or trustees out of the property transferred...
Page 72 - Whenever a decedent appoints one or more executors or trustees, and, in lieu of their allowance or commission, makes a bequest or devise of property to them, which would otherwise be liable to said tax, or appoints them his residuary legatees, and said bequests, devises or residuary legacies exceed what would be a reasonable compensation for their services, such excess shall be liable to such tax, and the court having jurisdiction of their accounts, upon its own motion, or on the application of the...
Page 73 - ... or trustee shall retain the tax upon the whole amount, but if it be not in money, he shall make application to the court having jurisdiction of an accounting by him, to make an apportionment, if the case require it, of the sum to be paid into his hands by such legatees, and for such further order relative thereto as the case may require.
Page 66 - When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Page 75 - ... may by order direct, of the time and place when he will appraise such property. He shall at such time and place, appraise the same at its fair market value as herein prescribed; and for that purpose the said appraiser...
Page 72 - When property is transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged...
Page 19 - ... by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay, such tax shall not be determined and paid as herein provided, in which case interest at the rate of six per centum per annum shall be charged upon such tax from the accrual thereof until the cause of such delay is removed, after which ten per centum shall be charged.