Taxation: Its Principles and Methods |
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administration amount applied ascer assessment auditor-general Besteuerung bonds cadaster capital stock cause cent CHAPTER charges classes companies Constitution contributors corporations countries Court creditors debtor deducted derived direct imposts direct taxes dividend duties economic economic rent erty exemption expenses f. d. ges favor fees Ferrara fiscal domain fixed G. P. PUTNAM'S SONS gross receipts imposts on consumption imposts on income increase indirect individual industry injury interest irredeemable debt l'Impôt land latter less levied manufacture means ment monopoly mortgage municipality nomic objects obligations obtained Octrois officers paid payment Pennsylvania personal property political principles profit progressive tax proportion public debt public expenditures railroad real estate real property reason reimbursement rent repercussion respect revenue Science securities single impost sorb tain tax-payers taxable taxation taxes on consumption three mills tion transfers treasury Turin vols wealth yield York Zeitschr
Popular passages
Page 201 - All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws; but the General Assembly may, by general laws, exempt from taxation public property used for public purposes, actual places of religious worship, places of 'burial not used or held for private or corporate profit, and institutions of purely public charity.
Page 144 - ... can by no possibility be evaded. ' ' The apportionment of a levy on gross receipts among the several States through which a single railroad may run is, in this country, undoubtedly attended with much difficulty, and the committee have given careful consideration to the subject. The conclusion at which they have arrived is that it should be made a matter of mutual understanding among the States, and that, as the levies must be independent, they should be apportioned according to mileage.
Page 203 - ... or possessed thereof, shall be and they are hereby made subject to a tax of five dollars on every hundred dollars of the clear value of such estate or estates, and at and after the same rate for any less amount, to be paid to the use of the Commonwealth...
Page 152 - The subjects of every state ought to contribute to the support of the government, as nearly as possible in proportion to their respective abilities : that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Page 203 - State, or any part of such estate or estates, or interest therein, transferred by deed, grant, bargain, or sale, made or intended to take effect, in possession or enjoyment after the death of the grantor or bargainer, to any person or persons, or to bodies corporate or politic, in trust or otherwise...
Page 206 - Wholesale dealers in intoxicating liquors, brewers, distillers, rectifiers, compounders, storekeepers and agents having stores or offices within this commonwealth, dealing in intoxicating liquors, either spirituous, vinous or malt...
Page 179 - M'CULLOCH. -A TREATISE ON THE PRINCIPLES AND PRACTICAL INFLUENCE of TAXATION and the FUNDING SYSTEM.
Page 201 - ... all hospitals, universities, colleges, seminaries, academies, associations, and institutions of learning, benevolence, or charity, with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same, founded, endowed, and maintained by the public or private charity...
Page 202 - ... money owing by solvent debtors, whether by promissory note, penal or single bill, bond or judgment ; also all articles of agreement and accounts bearing interest, owned or possessed by any person or persons whatsoever, except notes or bills for work and labor...