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 54
... levied direct taxes upon the property of their Swiss subjects . In the thirteenth and fourteenth centuries , as various cantons secured fiscal autonomy , property taxes were employed whenever occa- sion demanded , as in Schwyz , for ...
... levied direct taxes upon the property of their Swiss subjects . In the thirteenth and fourteenth centuries , as various cantons secured fiscal autonomy , property taxes were employed whenever occa- sion demanded , as in Schwyz , for ...
Halaman 56
... levying no taxes is steadily de- creasing , and that in many localities taxes are exceedingly high . Both cantons and communes , it appears , are increasingly de- pendent upon taxation , since other revenues have not in general kept ...
... levying no taxes is steadily de- creasing , and that in many localities taxes are exceedingly high . Both cantons and communes , it appears , are increasingly de- pendent upon taxation , since other revenues have not in general kept ...
Halaman 57
... levied at moderate rates ; but poll taxes are sometimes very high , and , what is more , are rigorously collected . In the canton of Zurich there are many communes where the local poll tax ranges from eight to fourteen francs , to which ...
... levied at moderate rates ; but poll taxes are sometimes very high , and , what is more , are rigorously collected . In the canton of Zurich there are many communes where the local poll tax ranges from eight to fourteen francs , to which ...
Halaman 58
... levied by the cantons . Then come taxes on transfers of real estate , which are found in about two thirds of the cantons , and some- times , as in Geneva , Vaud , Bern , and Zurich , afford a very large revenue . Two thirds of the ...
... levied by the cantons . Then come taxes on transfers of real estate , which are found in about two thirds of the cantons , and some- times , as in Geneva , Vaud , Bern , and Zurich , afford a very large revenue . Two thirds of the ...
Halaman 59
... levied for state and local purposes , whereas in our own country the revenues of the States are but a small fraction of the combined country and municipal revenues . When Geneva , therefore , raises a third or more of her cantonal ...
... levied for state and local purposes , whereas in our own country the revenues of the States are but a small fraction of the combined country and municipal revenues . When Geneva , therefore , raises a third or more of her cantonal ...
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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...