Conclusions, 46, 60, 69, 92-105. Constitutionality, 50-53, 83, 84. Constitutional provisions, 9, 64. Cooley, T. M., on franchise tax, 51. Corporate excess defined, 10, 11, 15, 19. Corporations classified, showing taxes, fees, etc., paid by each class, 13-15. County clerk, 20, 24. Cullerton, on merger companies, 23. Difficulties in assessing corporations, 5, 6, 24, 25, 26; Board lacks power Edsall, James K., Attorney-General, 66, 68. Exemptions from all taxation, 14; from assessment on capital stock by Dunne, Governor, recommendation of, 105. Fees, licenses and retaliatory taxes, 73-91; prior to 1872 retained by cer- For net and gross receipts tax, see Insurance Companies, General Fire Insurance Companies, see Fees, Licenses, and Insurance Companies. Franchise tax defined, 8, 51; city tax on franchises, 16; general property tax on, 19. Fraudulent assessment, 39, 53. General property tax, 5, 6, 7, 8, 9, 11, 15, 21, 31, 51, 57, 60, 63, 64, 67, 68, Grosscup, Judge, injunction, 40-41; overrules state supreme court, 41. See Insurance Companies. Hand, Justice, opinion of Illinois Supreme Court in mandamus suit, 38. Hearn on "Sworn Statements," 27. Illinois Steel Company, 70. Incorporated charities, 14. Inequality, 34, 35, 41, 51, 68, 70. Ingersoll, R. G., argues that revenue law violates 14th amendment, 51. Insurance Companies: fees, licenses, etc., 78-79, 86-89, 91; general proper- Intangible personal property, 5, 11, 25. Jurisdiction of State Board, 22, 23. Lewis, J. Hamilton, Chicago Counsel, 42. Laundry Companies, 70. License fees; See Fees, licenses, etc. Life Insurance Companies, 76, 77, 78; special fee of foreign companies on each $1000 of policies, 79. Limitations on taxing corporations, 10. Lippincott, C. E., 17, 18, 22. Listing of property, II. See Assessor. Local license fees, 82-83. Manufacturers' Association asks exemption from capital stock tax, 66. Miller, Justice, opinion United States Supreme Court on tax injunction Mining companies, 13, 62, 66. National banks, 55, 57. Number of companies taxed on capital stock, 15, 28-29. Organization fees: see Fees. Palmer, Governor, 18. Personal property tax, 21. See Assessment and General Property tax. Porter vs. R. R. I. & St. L. R. R. Co., 48. Printing and Publishing Companies, 13, 62. Pullman Company, 41, 42, 96, 99. Real Property, II, 47. Revenue Law quoted verbatim, 26, 29, 65, 71, 85, 86. Savings banks: see Banks. Seager, H. R. opinion on method of determining "corporate excess," 31. Secretary of State, 69. Seligman, E. R. A., defining corporation taxes, 7, 55. Special Tax Commission of 1910 on bank taxation, 61-62; recommends permanent State Tax Commission, 105. State Banks, 73, 75. State Board of Equalization: origin of, 17; its influence on framing of the revenue law, 18-19; its duties and limitations, 10-12; its jurisdiction, 17, 19, 22, 23, 54, 55, 62, 70; its power to get data, 25, 26, 27; its difficulties in securing data shown by Table I, 28-29; its rule used in determining "corporate excess," 29-31, 52; its unwritten rule of undervaluation, 31-36; conflicting legal decisions, 32, 33; new rule adopted in 1900, 37; compelled to retain old rule by mandamus action brought by Chicago Teachers' Federation, 38-41; Judge Grosscup's injunction, 40-41; Capital Stock Committee's proposed record book, 27; why railroad capital stock taken from jurisdiction of, 27; tabulated reports, 28-29, 43-46; fraud in assessment, 38-39; reports of committee not open to criticism and amendment of the Board as whole, 41, 42, 44; deficiencies in its report, 44; character of closed committee, 46. Statistical Tables, 28, 29, 45, 70, 81, 90, 91, 93, 96. Stocks and bonds, 12. Stockbreeding Associations, 13, 62. Strike fund of union taxable, 15. Swigart, Auditor, 87, 92. Sworn statements of capital stock debt, etc., 20, 60. Tangible property, 11, 47, 54, 60. Tax Injunction Cases in United States Supreme Court, 49. Teachers' Federation mandamus suit, 36-41. Telegraph companies, 14, 15, 20, 22, 48, 54. Trust companies, 102. Undervaluation, 32, 35, 36, 39, 53. Uniformity, 32, 33, 34, 37, 41, 51. United States Sugar Refining Company, 70. Valuation: see Assessment. Warner on "fair cash values," 27. Western Electric Company, 70. |