Annals of the American Academy of Political and Social Science, Volumes 57-58A.L. Hummel, 1915 - Political science |
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Common terms and phrases
administration American amount arc lamps assessment assessors average basis bonds buildings burden capital central cents per kilowatt charges citizens civic commissioners competition consumers coöperation cost court districts earnings economic efficiency electric light enterprises exemption expenditure expenses fact fair federal franchise furnished holding company improvements income tax increase individual inheritance tax interest investment kilowatt hour lamps land values less levied matter Mayor ment methods monopoly municipal ownership municipal plant National Civic Federation necessary operation owner paid personal property political practical present principles private ownership problem profit property tax public ownership public service commission public service corporations public utilities question railroad real estate reason reduced regulation result revenue rule securities single tax South Norwalk street railway tax law tax rate taxation taxpayer tion United valuation Wisconsin York
Popular passages
Page 20 - US 263: —'Subject to the two leading prohibitions that their charges shall not be unjust or unreasonable, and that they shall not unjustly discriminate, so as to give undue preference or disadvantage to persons or traffic similarly circumstanced, the Act to Regulate Commerce leaves common carriers as they were at the common law, free to make special contracts looking to the increase of their business, to classify their traffic, to adjust and apportion their rates so as to meet the necessities of...
Page 16 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities ; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Page 20 - It must be remembered that railroads are the private property of their owners; that while from the public character of the work in which they are engaged the public has the power to prescribe rules for securing faithful and efficient service and equality between shippers and communities, yet in no proper sense is the public a general manager.
Page 16 - Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as Little as possible, over and above what it brings into the public treasury of the state.
Page 72 - Persons engaged in business within and without the state shall be taxed only on such income as is derived from business transacted and property located within the state.
Page 109 - No doubt, it would be a great advantage to the country, and to the individual States, if principles of taxation could be agreed upon which did not conflict with each other, and a common scheme could be adopted by which taxation of substantially the same property in two jurisdictions could be avoided. But the Constitution of the United States does not go so far.
Page 71 - ... paid in each case. There is an additional blank for corporations upon which the names and addresses of all stockholders to whom dividends have been paid, together with the amount paid, are given. In like manner claims for interest paid on indebtedness must be accompanied by a statement of the name and address of the person to whom such interest was paid. The information thus obtained by the tax commission is classified and arranged so as to be furnished to the assessors of the respective districts...
Page 313 - ... the risk is reduced almost to a minimum. It is a corporation, which in fact, as the court below remarks, monopolizes the gas service of the largest city in America, and is secure against competition under the circumstances in which it is placed, because it is a proposition almost unthinkable that the city of New York would, for purposes of making competition, permit the streets of the city to be again torn up in order to allow the mains of another company to be laid all through them to supply...
Page 295 - Bureau, as a nation-wide inter-city agency for bringing the combined ability and experience of all our cities to the service of each city which may face a public utility problem. Through it, we meet the combination of private interests with a combination of public interests, and to the specialized experts which private interests thus mass in defence of one another, we oppose the skill, experience, and resources of the united cities of the country.
Page 203 - Government ; but every person in the State, or person holding property therein, ought to contribute his proportion of public taxes for the support of the Government, according to his actual worth in real or personal property...