Payments in Lieu of Taxes on Federal Real Property: A Commission Report, 第 1 卷

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Advisory Commission on Intergovernmental Relations, 1981 - 145 頁

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第 22 頁 - It is obvious, that it is an incident of sovereignty, and is co-extensive with that to which it is an incident. AJÍ subjects over which the sovereign power of a state extends, are objects of taxation; but those over which it does not extend, are, upon the soundest principles, exempt from taxation.
第 29 頁 - Fifty percent of the receipts of Oregon and California land-grant funds are paid the counties in which the lands are situated, to be used as other county funds (39 Stat. 218; 50 Stat. 876).
第 23 頁 - This opinion does not deprive the States of any resources which they originally possessed. It does not extend to a tax paid by the real property of the bank, in common with the other real property within the State, nor to a tax imposed on the interest which the citizens of Maryland may hold in this institution, in common with other property of the same description throughout the State.
第 32 頁 - The act of June 4, 1948 (62 Stat. 338) authorizes the Secretary of the Interior to make payments in advance or otherwise from any revenues received from the collection of visitor fees to the park, for providing educational facilities to pupils who are dependents of persons engaged in the administration, operation, and maintenance of Yellowstone National Park. The...
第 39 頁 - Road grant lands. — Out of receipts from the Coos Bay Wagon Road grant lands in Oregon, payments in lieu of taxes are made to Coos and Douglas Counties for schools, roads, highways, bridges, and port districts (53 Stat. 753-754).
第 8 頁 - This great principle is, that the constitution and the laws made in pursuance thereof are supreme; that they control the constitution and laws of the respective States, and cannot be controlled by them.
第 24 頁 - It is not our function to speculate whether the immunity from one type of tax as contrasted with another is wise. That is a question solely for Congress, acting within its constitutional sphere, to determine. Pittman v. Home Owners
第 57 頁 - ... pilot" plants serve the chemical engineers. There have been a number of timber sales designed to a considerable extent with regard to the watershed management and water-yield aspects of the forest. By far the greater portion of the water-yielding lands is in the public domain chiefly the federal lands administered by the Bureau of Land Management, the Forest Service, the Park Service, and the Indian Service. It does not matter who administers the area or for what purpose be it rangeland, a national...
第 101 頁 - The argument for a cut-off date reflected the presumption that adjustments for the exempt status of older federal properties have been made through the process of tax capitalization. To make payments on account of federal properties acquired before some reasonably recent date would bestow windfalls on many present owners of taxable property who purchased their properties at prices which already reflected local tax readjustments necessitated by federal removal of !/ other properties from the tax roll.
第 iii 頁 - Commission recommends that the National Government inaugurate a broad system of payments in lieu of property taxes to State and local governments.

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