Proceedings of the ... Annual Conference, Volume 20The Association, 1928 - Finance, Public Each volume beginning with volume 2, includes list of papers published in preceding volumes. |
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acres administration amendment amount annual assessment assessors basis Bureau California cent CHAIRMAN LONG CHAIRMAN MATTHEWS City committee common carriers conference corporation cost counties Court death taxes decedents deductions delegates discussion districts dividends earnings estate tax fact Federal Government filed forest gasoline tax going gross increased industry inheritance tax interest Interstate Commerce Commission legislature levied license fee Louis County ment method mineral mines Minnesota motor vehicles National Tax Association net income non-resident North Dakota Ontario operation organization owner paid payment PERCENT OF TAXES personal property present President problem profit property tax province provisions public lands purposes question railroad real estate real property reason receipts reciprocity recommendations resolutions revenue rule Section statute suggestion surtax Tax Commission Tax Commissioner tax exemption taxable taxation taxpayer thing timber tion United valuation vote Winona County York York City
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Page 260 - 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 119 - Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax, at the rate of 6 per centum per annum from the date prescribed for the payment of the tax (or, if the tax is paid in installments, from the date prescribed for the payment of the first installment...
Page xii - Association for carrying into practical effect its purpose to secure an expression of opinion that will formulate and announce the best informed economic thought and ripest administrative experience available for the correct guidance of public opinion, legislative and administrative action on all questions pertaining to State and local taxation, and to interstate and international comity in taxation.
Page 262 - The word VALUE, it is to be observed, has two different meanings, and sometimes expresses the utility of some particular object, and sometimes the power of purchasing other goods which the possession ofthat object conveys. The one may be called "value in use;" the other, "value in exchange.
Page 219 - Treasury to the state in which such national forest is situated, to be expended as the state legislature may prescribe for the benefit of the public schools and public roads of the county or counties in which such national forest is situated...
Page 275 - We hold, however, that the basis of all calculations as to the reasonableness of rates to be charged by a corporation maintaining a highway under legislative sanction must be the fair value of the property being used by it for the convenience of the public.
Page 416 - ... were exempted from transfer taxes or death taxes of every character in respect of personal property (except tangible personal property having an actual situs therein) provided the state or territory of residence of such non-residents allowed a similar exemption to residents of the state or territory of residence of such transferor.
Page 297 - The ascertainment of that value is not controlled by artificial rules. It is not a matter of formulas, but there must be a reasonable judgment, having its basis in a proper consideration of all relevant facts.
Page 416 - States, or of any foreign country, which at the time of the transfer did not impose a transfer tax or death tax of any character in respect of personal property of residents of this state...
Page 416 - ... at the time of his death was a resident of a state or territory of the United States, or...