State and Local Taxation: International Conference ...The Association, 1909 |
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acre ad valorem tax administration adopted Alberta amount annual appointed assessed value assessor banks basis British Columbia burden business assessment business tax capital cent class of property coal Conference Connecticut constitution cost Court dollars erty exemption expenditures expenses fact fair fixed forest fund gross earnings imposed improvements income tax increase inheritance tax insurance companies intangible interest invested J. J. THOMAS lease leaseholds legislature less levied license Manitoba ment method millions mineral mines Minnesota mortgages municipalities North Dakota officers Ohio Ontario operating owners paid personal property policy holders practice premium present production tax Professor property tax Province provisions public service corporations purposes question railroad real estate real property realty reason receipts result revenue secure special franchise statute system of taxation Tax Commission Tax Commissioners tax district tax laws taxable tion Toronto valorem valuation West Virginia Wisconsin York
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Halaman 33 - 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.
Halaman 394 - All property shall be taxed according to its value, that value to be ascertained in such manner as the Legislature shall direct, so that taxes shall be equal and uniform throughout the State. No one species of property from which a tax may be collected shall be taxed higher than any other species of property of the same value.
Halaman 152 - Legislature shall provide by law a uniform and equal rate of assessment and taxation on all property in the State, according to its value in money, and shall prescribe such regulations by general law as shall secure a just valuation for taxation of all property, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property...
Halaman 563 - In each Province the Legislature may exclusively make laws in relation to matters coming within the classes of subjects...
Halaman 291 - The commissioners shall fix a rate per square foot of the floor space (irrespective of partitions, elevators, stairways or other obstructions) of each building or part thereof used for business purposes and shall as far as...
Halaman 532 - It may touch business in the almost infinite forms in which it is conducted, in professions, in commerce, in manufactures, and in transportation. Unless restrained by provisions of the federal Constitution, the power of the state, as to the mode, form, and extent of taxation, is unlimited where the subjects to which it applies are within her jurisdiction.
Halaman 547 - Laws shall be passed taxing, by a uniform rule, all moneys, credits, investments in bonds, stocks, jointstock companies or otherwise; and, also, all real and personal property, according to its true value in money.
Halaman 541 - That the levying of taxes by the poll is grievous and oppressive, and ought to be prohibited...
Halaman 25 - Whereas, The greatest inequalities have arisen from laws designed to tax all the widely differing classes of property in the same way, and such laws have been ineffective in the production of revenue; and " Whereas, The appropriate taxation of various forms of property is rendered impossible by the restrictions upon the taxing power contained in the constitutions of many of the States ; "Resolved, That all state constitutions requiring the same taxation of all property, or otherwise imposing restraints...
Halaman 10 - To formulate and announce, through the deliberately expressed opinion of an annual conference, the best informed economic thought and administrative experience available for the correct guidance of public opinion, and legislative and administrative action on all questions pertaining to taxation, and to interstate and international comity in taxation.