State and Local Taxation: International Conference Under the Auspices of the International Tax Association : Addresses and Proceedings, Volume 4International Tax Association, 1911 |
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Halaman 40
... ; to help to con- struct laws that are practical , not merely framed to carry out some theory which sounds well in general expression , but which can be easily and equitably enforced . And we should 40 STATE AND LOCAL TAXATION.
... ; to help to con- struct laws that are practical , not merely framed to carry out some theory which sounds well in general expression , but which can be easily and equitably enforced . And we should 40 STATE AND LOCAL TAXATION.
Halaman 41
... enforced . And we should work also so that we shall have the most effective assessment , suitably devised for every class of property that is subject to taxation . We can reach these good results by the combined knowledge that we have ...
... enforced . And we should work also so that we shall have the most effective assessment , suitably devised for every class of property that is subject to taxation . We can reach these good results by the combined knowledge that we have ...
Halaman 72
... enforced . We turn to the taxation of personal property . The results achieved in different cantons vary all the way from bad to satisfactory , through a variety of intermediate grades which I will not undertake to characterize . At the ...
... enforced . We turn to the taxation of personal property . The results achieved in different cantons vary all the way from bad to satisfactory , through a variety of intermediate grades which I will not undertake to characterize . At the ...
Halaman 73
... taxation , the marks of which are not yet wholly effaced . That she is tolerably suc- cessful in enforcing the taxation of personal property cannot be doubted ; I hesitate , however , to accord GENERAL PROPERTY TAX IN SWITZERLAND 73.
... taxation , the marks of which are not yet wholly effaced . That she is tolerably suc- cessful in enforcing the taxation of personal property cannot be doubted ; I hesitate , however , to accord GENERAL PROPERTY TAX IN SWITZERLAND 73.
Halaman 74
... enforce them , result in a fairly complete assessment of personal property , but unfavorable conditions in many localities render impossible such results as are obtained in Geneva and Basel . The cantons of this group probably tax from ...
... enforce them , result in a fairly complete assessment of personal property , but unfavorable conditions in many localities render impossible such results as are obtained in Geneva and Basel . The cantons of this group probably tax from ...
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Istilah dan frasa umum
A. C. PLEYDELL administration adopted amendment amount Annual appointed appraisal assessment Auditor average bank basis Board of Equalization cantons capital cents per $100 Chairman classes Committee companies Conference constitution county assessor county board Court DISCUSSION dollars double taxation earnings Elected enforce erty exempt federal Governor improvements income tax increase inheritance tax intangible property International Tax Association Iowa J. J. THOMAS J. W. HARRIS Jersey JUDGE LESER Kansas LAWSON PURDY legislation legislature levied ment method Milwaukee municipal Ohio owner parcel personalty POLLEYS practically present Prof PROFESSOR BULLOCK proportion purposes question railroad rate of taxation real estate real property reform resolution result revenue secure session South Dakota Swiss Tax Commission Tax Commissioner Tax Department tax maps tax rate taxable taxing district taxpayers tion township true value undervaluation uniform valorem valuation Vaud West Virginia Wisconsin York
Bagian yang populer
Halaman 280 - transfer " as used in this act shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift in the manner herein prescribed. The words
Halaman 194 - In construing and enforcing the provisions of this section, the act, omission, or failure of any officer, agent, or other person acting for or employed by any...
Halaman 282 - Exceptions , , . * . , ., . ,. ,,_ and limitations. passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter...
Halaman 281 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state, at the time of his death.
Halaman 281 - When the transfer is of intangible property, or of tangible property within the state, made by a resident, or of tangible property within the state made by a nonresident, by deed, grant, bargain, sale, or gift, made...
Halaman 280 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal...
Halaman 259 - 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 contlict with each other, and a common scheme could be adopted by which taxation of substantially the same property in two jurisdictions could be avoided.
Halaman 235 - ... uniform rule of taxation for such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes.
Halaman 161 - ... all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as prescribed by law. No one species of property, from which a tax may be collected, shall be taxed higher than any other species of property of equal value.
Halaman 280 - estate" and " property " as used in this act shall be taken to mean the property or interest therein of the testator, intestate, grantor...