Proceedings of the ... Annual Conference, Volumen8The Association, 1915 Each volume beginning with volume 2, includes list of papers published in preceding volumes. |
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Términos y frases comunes
administration adopted amendment amount annual franchise tax authorized capital bank basis board of equalization bonds British Columbia burden capital stock cent Chairman classes of property collection Colorado conference constitutional corporate property county assessors court deduction Denver districts dollars domicile double taxation Edmonton erty exemption expenditures express companies fact federal foreign companies foreign corporations franchise tax Galloway governor imposed improvements income tax increase individual inheritance tax intangible interest jurisdiction Kentucky land value taxation legislation legislature Manitoba Maryland Massachusetts ment method mills mines Minnesota mortgage municipal National Tax Association officers Oregon organized owner paid personal property porations present problem prop property located property tax provinces purposes question railroad real estate reason result revenue Saskatchewan secretary securities session single tax situs tax commission Tax Commissioner tax law taxable taxpayers tion transact business United valuation Vancouver Wisconsin York
Pasajes populares
Página 28 - All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
Página 428 - Direct Taxation within the Province in order to the , raising of a Revenue for Provincial Purposes.
Página 28 - 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.
Página 284 - ... a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business...
Página 244 - No doubt this power on the part of two states to tax on different and more or less inconsistent principles, leads to some hardship. It may be regretted, also, that one and the same state should be seen taxing on the one hand according to the fact of power, and on the other, at the same time, according to the fiction that, in successions after death, mobilia sequuntur personam and domicile governs the whole. But these inconsistencies infringe no rule of constitutional law.
Página 138 - We repeat that while the unity which exists may not be a physical unity, it is something more than a mere unity of ownership. It is a unity of use, not simply for the convenience or pecuniary profit of the owner, but existing in the very necessities of the case — resulting from the very nature of the business.
Página 245 - If the owner of personal property within a State resides in another State which taxes him for that property as part of his general estate attached to his person, this action of the latter State does not in the least affect the right of the State in which the property is situated to tax it also.
Página 244 - If the transfer of the deposit necessarily depends upon and involves the law of New York for its exercise, or, in other words, if the transfer is subject to the power of the State of New York, then New York may subject the transfer to a tax.
Página 129 - Senate to be appointed by the President of the Senate, not more than two of whom shall be from the same political party...
Página 244 - But it is plain that the transfer does depend upon the law of New York, not because of any theoretical speculation concerning the whereabouts of the debt, but because of the practical fact of its power over the person of the debtor.