Second Report of the Commissioners to Revise the Laws for the Assessment and Collection of Taxes in the State of New York: With a Code of Laws Relative to Assessment and Taxation |
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第 1 到 5 筆結果,共 12 筆
第 8 頁
... Pennsylvania , the system of local taxation is entirely different from that of either New York or Massachusetts , and far more liberal than the system of any of the other States ; inasmuch as in that State , personal property is either ...
... Pennsylvania , the system of local taxation is entirely different from that of either New York or Massachusetts , and far more liberal than the system of any of the other States ; inasmuch as in that State , personal property is either ...
第 9 頁
... Pennsylvania , under her existing system of local taxation , less dissatisfaction is probably expressed , and less trouble reported by officials , than in any other State . Real estate is not regarded as unduly burdened ; rents in her ...
... Pennsylvania , under her existing system of local taxation , less dissatisfaction is probably expressed , and less trouble reported by officials , than in any other State . Real estate is not regarded as unduly burdened ; rents in her ...
第 17 頁
... Pennsylvania came with a plan of government . The earliest enactments of direct tax laws show that he and those who followed him were as careful , in this regard , in profiting by the most enlightened views of his time as they were in ...
... Pennsylvania came with a plan of government . The earliest enactments of direct tax laws show that he and those who followed him were as careful , in this regard , in profiting by the most enlightened views of his time as they were in ...
第 18 頁
... Pennsylvania corporations and occupations , has been repealed . In considering the enlargement of the subjects of levy in this city , the fact must not be lost sight of , that the State does not impose any tax on real estate for State ...
... Pennsylvania corporations and occupations , has been repealed . In considering the enlargement of the subjects of levy in this city , the fact must not be lost sight of , that the State does not impose any tax on real estate for State ...
第 26 頁
... Pennsylvania and New Jersey , for some years , have united in exempting bonds and mortgages on real estate from taxation , in those counties where investments of this character by non - residents and citizens are most likely to be made ...
... Pennsylvania and New Jersey , for some years , have united in exempting bonds and mortgages on real estate from taxation , in those counties where investments of this character by non - residents and citizens are most likely to be made ...
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according Adam Smith amount annual arbitrary assessment roll assessors or tax authority banks board of supervisors bonds borrower building occupancy valuation capital cent citizens city or ward collected collector column companies Connecticut Constitution corporate franchises debts diffused district duties equal exempt from taxation existing system expense federal fourteenth amendment indebtedness individual inquisitorial investment jurisdiction Justice lands of non-residents laws of Massachusetts legislation Legislature levied liable to taxation Maryland Massachusetts ment money property moneyed corporations mortgages oath octroi Pennsylvania personal property perty possession present principle proposed system purpose question railroad real estate valuations real property rent rental value resident respect revenue shares and corporate situs sonal property sovereignty statute Supreme Court system of taxation tangible tangible property tax commissioner tax-payer taxa taxable taxing power territory thereof tion town or ward uniform United value and assess ward or city York
熱門章節
第 61 頁 - It is sufficient for the present, to say, generally, that, when the importer has so acted upon the thing imported that it has become incorporated and mixed up with the mass % of property in the country, it has, * perhaps, lost its distinctive character as an import, and has become subject to the taxing power of the State ; but while remaining the property of the VOL.
第 61 頁 - It is sufficient for the present to say, generally, that when the importer has so acted upon the thing imported, that it has become incorporated and mixed up with the mass of property in the country, it has, perhaps, lost its distinctive character as an import, and has become subject to the taxing power of the State; but while remaining the property of the importer, in his warehouse, in the original form or package in which it was imported, a tax upon it is too plainly a duty on imports to escape...
第 63 頁 - ... property. That anterior to the formation of the Constitution, a course of legislation had prevailed in many, if not in all, of the states, which weakened the confidence of man in man, and embarrassed all transactions between individuals, by dispensing with a faithful performance of engagements. To correct this mischief, by restraining the power which produced it, the state...
第 60 頁 - If the states may tax one instrument employed by the government in the execution of its powers, they may tax any and every other instrument. They may tax the mail ; they may tax the mint ; they may tax patent rights ; they may tax the papers of the custom house; they may tax judicial process ; they may tax all the means employed by the government, to an excess which would defeat all the ends of government. This was not intended by the American people. They did not design to make their government...
第 65 頁 - All 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 80 頁 - land," as used in this Chapter, shall be construed to include the land itself, all buildings, and other articles erected upon or affixed to the same, all trees and underwood growing thereon, and all mines, minerals, quarries and fossils, in and under the same, except mines belonging to the state; and the terms "real estate...
第 64 頁 - The stock it issues is the evidence of a debt created by the exercise of this power. The tax in question is a tax upon the contract subsisting between the government and the individual. It bears directly upon that contract, while subsisting and in full force. The power operates upon the contract the instant it is framed, and must imply a right to affect that contract. If the States and corporations...
第 60 頁 - If we apply the principle for which the State of Maryland contends to the Constitution generally, we shall find it capable of changing totally the character of that instrument. We shall find it capable of arresting all the measures of the government, and of prostrating it at the foot of the States.
第 91 頁 - Where a person is assessed as trustee, guardian, executor or administrator, he shall be assessed as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment...
第 63 頁 - ... that is, of contracts respecting property, under which some individual could claim a right to something beneficial to himself; and that since the clause in the constitution must, in construction, receive some limitation, it may be confined, and ought to be confined, to cases of this description,— to cases within the mischief it was intended to remedy.