Railways in the United States in 1902: A Twenty-two Year Review of Railway Operations; a Forty-year Review of Changes in Freight Tariffs; a Fifteen-year Review of Federal Railway Regulation; a Twelve-year Review of State Railway Regulation; and a Twelve-year Review of State Railway Taxation. Pt. II, IV-V.U.S. Government Printing Office, 1903 |
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Página 10
... property is rendered dim and uncertain by the laws of the several States which provide for the taxation of railroad property . Under such conditions classification which , from the nature of the case , must rest upon some fundamental ...
... property is rendered dim and uncertain by the laws of the several States which provide for the taxation of railroad property . Under such conditions classification which , from the nature of the case , must rest upon some fundamental ...
Página 14
... RAILROAD TAXATION . DEVELOPMENT OF THE PRESENT SYSTEM . Its Railroad property was not originally taxed differently from other kinds of property . peculiarities , whether one consider the method of its capitalization , the rules for its ...
... RAILROAD TAXATION . DEVELOPMENT OF THE PRESENT SYSTEM . Its Railroad property was not originally taxed differently from other kinds of property . peculiarities , whether one consider the method of its capitalization , the rules for its ...
Página 15
... railroad property , and because the general revenue laws do in most respects apply to railroads , it is properly described in broad terms as still adhering to the primitive system . Again , it is stated by some authorities that New ...
... railroad property , and because the general revenue laws do in most respects apply to railroads , it is properly described in broad terms as still adhering to the primitive system . Again , it is stated by some authorities that New ...
Página 17
... railroad property from taxation is still quite firmly entrenched in the laws of several of the Commonwealths . CONDITION OF RAILROAD TAXATION IN 1890 . As already remarked , the general property tax , that is to say , a tax based on the ...
... railroad property from taxation is still quite firmly entrenched in the laws of several of the Commonwealths . CONDITION OF RAILROAD TAXATION IN 1890 . As already remarked , the general property tax , that is to say , a tax based on the ...
Página 21
... property which is general in its functions or difficult of localization by some official or officials represent- ing the State , and to assess that property peculiarly local in character or easily localized , by the regular local ...
... property which is general in its functions or difficult of localization by some official or officials represent- ing the State , and to assess that property peculiarly local in character or easily localized , by the regular local ...
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amended amount annually apply apportioned apportionment ascertain assessment and taxation attorney-general auditor board of assessors Board of Equalization capital stock cent certify Code comptroller Conditions on Jan corporation county clerks Default of Payment determined dividends erty exempt franchise tax gross earnings Gross-receipts tax ibid incorporated leased length levied located main track March March 9 ment mileage Monday Nature and Application North Dakota number of miles oath officer operated paid pany penalty personal property property tax purposes Railroad Commissioners railroad company railroad property railroad taxation railroad track real and personal real estate receipts report call road roadbed rolling stock side tracks sleeping cars sleeping-car and similar sleeping-car companies specific provision Stat statement Statutes tangible property tax on rail tax on railroads tax on sleeping tax on sleeping-car taxable taxing district Territory thereof tion town township treasurer valuation