 | United States. Interstate Commerce Commission - 1931
...not conclusive as to the amount of intangible value inherent in its property. We recognize the fact that there is an element of value in an assembled and established plant doing business and in operation, and that this element of value is a property right, and should be considered in determining... | |
 | Virginia. Supreme Court of Appeals - 1927 - 1300 pages
...Chesapeake <v P. Tel. CD. v. Commonwealth, 43. Franchise Tax. — See FRANCHISE TAX. Going Concern. — There is an element of value in an assembled and established plant, doing business and earning money, over ono not thus advanced. This element of value is a property right and should be considered in determining... | |
 | Railroad Commission of the State of California - 1923 - 1084 pages
...appears in DCS Moinfs (ins Co. vs. De.t Moines, 238 US 153; 59 L. ed. 1245. Tn that case the court said: That there is an element of value in an assembled...business and earning money over one not thus advanced, is self evident. To the same effect see, Kennibec Water Dist. vs. City of Watermttr, 97 Me. 185; 54 Atl.... | |
 | Henry Clifford Spurr, Ellsworth Nichols - 1917 - 1324 pages
...PUR1915D, 577, 35 Sup. Ct. Rep. 811, the Supreme Court of the United States in speaking of going value said : "That there is an element of value in an assembled...self-evident This element of value is a property right, arid should be considered in determining the value of the property upon which the owner has a right... | |
 | Henry Clifford Spurr, Ellsworth Nichols - 1916 - 1316 pages
...the "going value" a utility in successful operation has over cost of reproduction less depreciation, said : "That there is an element of value in an assembled...business and earning money over one not thus advanced is self -evident. This element of value is a property right, and should be considered in determining the... | |
 | Henry Clifford Spurr, Ellsworth Nichols - 1921 - 1016 pages
...Des Moines Gas Co. v. Des Moines, 238 US 153, PUR 1915D, 577, 59 L. ed. 1244, 35 Sup. Ct. Rep. 811.) "That there is an element of value in an assembled...and earning money, over one not thus advanced, is self evident." (Dee Moines Gas Co. v. Des Moines, PUR1921C. supra.} "Included in going value ... is... | |
 | Henry Clifford Spurr, Ellsworth Nichols - 1920 - 1228 pages
...tho supplement to the same work. §§ 1850-1385. That there is an element of mine in an assembled mid established plant, doing business and earning money, over one not thus advanced, is self -evident. This element of value is a property right and should be considered in deterruininri... | |
 | Henry Floy - 1916 - 346 pages
...Sup. Ct. Rep. 192, 15 Ann. Cas. 1034."1 Judge Day, himself, then discusses "going value," as follows: "That there is an element of value in an assembled...over one not thus advanced, is self-evident. This clement of value is a property right, and should be considered in determining the value of the property,... | |
 | Henry Clifford Spurr, Ellsworth Nichols - 1917 - 1278 pages
...Moines Gas Co. v. Des Moines, 238 US 165, 59 L. ed. 1250, PUK1915D, 577, 35 Sup. Ct. Kep. 811, the court said : "That there is an element of value in an assembled...value is a property right, and should be considered in retermining . the value of the property, upon which the owner has a right to make a fair return when... | |
 | Illinois. Public Utilities Commission - 1917 - 1100 pages
...unrequited losses rather than upon the ground that unrequited losses might be disregarded. The court said: 'That there Is an element of value in an assembled...one not thus advanced Is self-evident. This element is a property right, and should be considered in determining the value of the property upon which the... | |
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That there is an element of value in an assembled and established plant, doing business and earning money, over one not thus advanced, is self evident. 
