Proceedings of the ... Annual Conference, Volume 15The Association, 1923 Each volume beginning with volume 2, includes list of papers published in preceding volumes. |
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Page 16
... court of the county . A further provision would remove the present poll tax of one dollar and give the general assembly power to lay an annual per capita tax of a different amount on every inhabitant who has reached the age of twenty ...
... court of the county . A further provision would remove the present poll tax of one dollar and give the general assembly power to lay an annual per capita tax of a different amount on every inhabitant who has reached the age of twenty ...
Page 42
... courts , the power of the legislature , un- restrained by constitutional limitations , is absolute in the imposition ... court of our own state in the case of State ex rel . v . City of Ely , 129 Minn . 140 , The state , by virtue of its ...
... courts , the power of the legislature , un- restrained by constitutional limitations , is absolute in the imposition ... court of our own state in the case of State ex rel . v . City of Ely , 129 Minn . 140 , The state , by virtue of its ...
Page 64
... courts generally hold to mean what property will bring in the market in the ordinary course of trade . This very fundamental part of our law and of the laws of many other states has been attacked by numerous persons on the ground that ...
... courts generally hold to mean what property will bring in the market in the ordinary course of trade . This very fundamental part of our law and of the laws of many other states has been attacked by numerous persons on the ground that ...
Page 71
... court decisions upon this point . The courts are just as far off as we are ourselves , be- cause you can get any kind of a decision you want . We find that in some instances it is held that when cattle are brought into a state after the ...
... court decisions upon this point . The courts are just as far off as we are ourselves , be- cause you can get any kind of a decision you want . We find that in some instances it is held that when cattle are brought into a state after the ...
Page 73
... court decisions now governing the taxation of this kind of property and to determine upon certain principles of justice and equality , which should be used as a basis for uniform legislation . Our investigations show that a great lack ...
... court decisions now governing the taxation of this kind of property and to determine upon certain principles of justice and equality , which should be used as a basis for uniform legislation . Our investigations show that a great lack ...
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administration adopted allocated amendment amount annual apportionment assessed assessors bank shares bankers basis bill bonds capital stock cent CHAIRMAN BULLOCK CHAIRMAN LORD committee conference Congress corporations cost decedent discussion districts dollars earnings tax estate tax exemption fact fair favor federal forest gentlemen going gross earnings imposed income tax law increase inheritance tax intangible intangible property interest investment land legislation legislature levied limited Massachusetts matter ment method mills mining Minneapolis Minnesota moneyed capital municipal national banks National Tax Association net income owner paid personal property present problem Professor profit property tax public utilities purposes question real estate real property resolution revenue rule SECRETARY HOLCOMB Senator statute supreme court tangible property tax commission tax rate tax system taxable taxation taxpayer thing timber tion TOBIN United valorem valuation West Virginia Wisconsin yield tax York
Popular passages
Page 254 - Nothing herein shall be construed to exempt the real property of associations from either State, county or municipal taxes to the same extent, according to its value, as other real property is taxed.
Page 254 - State, subject only to the two restrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State, and that the shares of any national banking association owned by non-residents of any State shall be taxed in the city or town where the bank is located, and not elsewhere.
Page 408 - ... including the shares of the capital stock of, or other interests in, the safe deposit company, trust company, corporation, bank or other institution...
Page 77 - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation ; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious or charitable purposes, as may be specially exempted by law.
Page 254 - ... (d) In case the dividends derived from the said shares are taxed, the tax shall not be at a greater rate than is assessed upon the net income from other moneyed capital.
Page 399 - ... in the joint names of two or more persons and payable to either or the survivor, upon the death of one of such persons the right of the surviving tenant by the entirety, joint tenant...
Page 252 - May provide for the taxation of the real property therein of any national banking association located therein, in the same manner and at the same rate as other real property in the same taxing district is taxed for public purposes.
Page 18 - The General Assembly shall provide such revenue as may be needful, by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its property...
Page 399 - But no such corporation or association shall be entitled to such exemption if any officer, member or employee thereof shall receive or may be lawfully entitled to receive any pecuniary profit from the operations thereof except reasonable compensation for services in effecting one or more of such purposes or as proper beneficiaries of its strictly charitable purposes...
Page 406 - ... taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof...