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 4
... seems to be one of the committees that should be appointed . The rules provide that each state shall select its own member of the committee on resolutions , and I would suggest that immediately after we recess the members of the ...
... seems to be one of the committees that should be appointed . The rules provide that each state shall select its own member of the committee on resolutions , and I would suggest that immediately after we recess the members of the ...
Page 55
... seems to be the favorite explanation . In not a few local districts , the state or county is charged with responsibility for high taxes , while , on the other hand , the state and county governments point to the rapidly growing ...
... seems to be the favorite explanation . In not a few local districts , the state or county is charged with responsibility for high taxes , while , on the other hand , the state and county governments point to the rapidly growing ...
Page 77
... seems to be an important feature of the different decisions ; in fact it is the most important question affect- ing transient live stock , for on that point rests the question of whether this class of property shall be fairly taxed or ...
... seems to be an important feature of the different decisions ; in fact it is the most important question affect- ing transient live stock , for on that point rests the question of whether this class of property shall be fairly taxed or ...
Page 83
... seems to me , under that language of the law ; but that has been the custom , and it may be this year . There is another difficulty in Montana - I might find some things to approve of there , but I am there partly for the purpose of ...
... seems to me , under that language of the law ; but that has been the custom , and it may be this year . There is another difficulty in Montana - I might find some things to approve of there , but I am there partly for the purpose of ...
Page 91
... seems to be unlikely , for the province is encountering similar difficulty in supplying itself with adequate revenues . It is possible that it may consent to give a share of the proceeds of the proposed income tax to the cities . This ...
... seems to be unlikely , for the province is encountering similar difficulty in supplying itself with adequate revenues . It is possible that it may consent to give a share of the proceeds of the proposed income tax to the cities . This ...
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Common terms and phrases
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...