 | 1897 - 1036 pages
...Instrumentality of Intei-state or International commerce, or for the carrying on of such commerce; but the value of property results from the use to...put, and varies with the profitableness of that use, and by whatever name the exaction may be called, if It amounts to no more than the ordinary tax upon... | |
 | 1895 - 1088 pages
...an Instrumentality of Interstate or International commerce, or for the carrying on of such commerce; but the value of property results from the use to...put, and varies with the profitableness of that use, and by whatever name the exaction may be called, If it amounts to no more than the ordinary tax upon... | |
 | United States. Interstate Commerce Commission - 1931 - 966 pages
...discussed in Cleveland &c. Railway Co. v. Backus, 154 US 439, 445, a taxation case, where the court said : But the value of property results from the use to which It Is put and Tarles wllh the profitableness of that use, present nnd prospective, iictual and anticipated. There... | |
 | 1895 - 914 pages
...your honors further with cases. They are all set forth here on pages 28, 29 and 30 of our brief. " The value of property results from the use to which...put, and varies with the profitableness of that use." (Postal Telegraph Co. v. Adams, 155 US 688, 697). A tax upon the profitableness of the use is, therefore,... | |
 | William Weeks Morrill - 1896 - 970 pages
...RR, Telegraph Co. v. Taggart et al. 127 US 117; Pullman's Palace Car Co. v. Pennsylvania, 141 US 18. "The rule of property taxation is that the value of...taxation. It does not mean a tax upon the earnings, . . . nor for the privilege of using the property, but rests solely upon the value. But the value of... | |
 | William Weeks Morrill - 1896 - 942 pages
...RRt Telegraph Co. v. Taggart et al. 127 US 117; Pullman's Palace Car Co. v. Pennsylvania, 141 US 18. "The rule of property taxation is that the value of...taxation. It does not mean a tax upon the earnings, . . . nor for the privilege of using the property, but rests solely upon the value. But the value of... | |
 | Indiana. Supreme Court, Horace E. Carter, Albert Gallatin Porter, Gordon Tanner, Benjamin Harrison, Michael Crawford Kerr, James Buckley Black, Augustus Newton Martin, Francis Marion Dice, John Worth Kern, John Lewis Griffiths, Sidney Romelee Moon, Charles Frederick Remy - 1896 - 798 pages
...cases, Marye v. Baltimore & Ohio R. R., 127 US 117; Pullman's Palace Car Co. v. Pennsylvania, 141 US 18. "The rule of property taxation is that the value of...taxation. It does not mean a tax upon the earnings * nof for the privilege of using the properly, but rests solely upon the value. But the value of property... | |
 | William Weeks Morrill - 1897 - 986 pages
...Taking a mileage share of that in Indiana is not taxing property outside of the State." 154 US 444, 445. "The rule of property taxation is that the value of...But the value of property results from the use to Telegraph Co. v. Taggart, &o. which it is put, and varies with the profitableness of that use, present... | |
 | Texas. Tax Commission - 1899 - 428 pages
...Car Co. v. Pennsylvania, 141 US. 18; 3 Inters. Com. Rep., 595. "The rule of property taxation is that the property is the basis of taxation. It does not...privilege of using the property, but rests solely upon value. But the value of property results from the use to Gross earnings. Net earnings. Galreston. Harrislmrs... | |
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Cut the value of property results from the use to which it is put, and varies with the profitableness of that use, present and prospective, actual and anticipated. There is no pecuniary value outside of that which results from such use. 
