Proceedings of the ... Annual Conference, Volume 11The Association, 1918 - Local taxation Each volume beginning with volume 2, includes list of papers published in preceding volumes. |
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actual cash value administration adopted amendment amount annexation annexor annual appointed assessed value assessing officers authority Bank basis bonds budget building business tax capital stock cash value cent committee companies conference constitution corporations deduction district erty excess profits tax exemption expenditures federal fixtures fourteenth amendment franchise tax freehold full value Georgia governor gross held income tax increase indirect taxes inheritance tax intention jurisdiction Kentucky land legislative legislature levied license tax Louisiana machine manufacturing ment method mill N. J. Eq National Tax Association North Dakota Ohio opinion owner permanent personal property personalty porations present problems profits property tax purpose question railroad real estate realty reassessment result revenue rule secure shares of stock statute Supreme Court tangible property tax commission tax commissioners tax law taxable taxation taxpayers thing tion true value valuation York
Popular passages
Page 313 - And while the public charges of government, or any part thereof, shall be assessed on polls and estates, in the manner that has hitherto been practised, in order that such assessments may be made with equality, there shall be a valuation of estates within the Commonwealth taken anew once in every ten years at least, and as much oftener as the General Court shall order.
Page 217 - The common law of England is not to be taken in all respects to be that of America. Our ancestors brought with them its general principles, and claimed it as their birthright ; but they brought with them and adopted only that portion which was applicable to their situation.
Page 270 - 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 36 - 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 232 - The intention of the party making the annexation to make the article a permanent accession to the freehold; this intention being inferred from the nature of the article affixed, the relation and situation of the party making the annexation, and the policy of the law in relation thereto, the structure and mode of annexation, and the purpose or use for which the annexation has been made.
Page 173 - All property, not exempted from taxation by this Constitution, shall be assessed for taxation at its fair cash value, estimated at the price it would bring at a fair voluntary sale...
Page 238 - ... to be made, laid or placed in, upon, above or under any public or private road, street or ground; all mains, pipes and tanks laid or placed in, upon, above or under any public or private street or place for conducting steam, heat, water, oil, electricity or any property, substance or product capable of transportation or conveyance therein or that is protected thereby...
Page 408 - Premier, with the purpose of safe-guarding the conference from the possibility of having its expression of opinion influenced by any class interest; or consideration for those who devote their time to the work or management of this Association ; or favor for those who contribute money for its support. The Annual Conference will be the means used by the Association for carrying into practical effect its purpose to secure an expression of opinion that will formulate and announce the best informed economic...
Page 339 - Gentlemen, the motion has been put and seconded that this house stands adjourned sine die: all those in favor of the motion make it known by saying aye.
Page 232 - The building mortgaged was a cotton-mill; and the machinery in controversy was all procured for use in manufacturing cotton cloth. Most of it was heavy; and there is much to indicate that, while there were changes in the kinds of goods manufactured, the machines were not of a kind intended to be moved from place to place, but to be put in position, and there used with the building, until they should be worn out, or until, for some unforeseen cause, the real estate should be changed, and put to a...