Taxation of Corporations: Report on Systems Employed in Various States

actual value amount annual applied ascertained assessed valuation assessors auditor average banks basis bonds capital stock cars cash value cent changes collected commission commissioners companies consideration constitutional corporations credits deducted determined district entire equal escape excess exempt existing express fixed follows foreign forms franchise gross earnings gross receipts held imposed income increased individuals insurance companies intangible interest invested kinds legislature length less levied license lines listed located market value method Michigan mile mortgages obtained officers Ohio operation organized owner paid personal property practical present principal property tax proportion railroad railway rate of taxation real and personal real estate received referred regarded resident respect result road rolls says securities shares showing statement tangible taxable taxation telegraph thereof tion town track treasurer true uniform whole