| Law reports, digests, etc - 1916 - 458 pages
...a normal footing under a statute which directs that property shall be estimated at its actual cash value as it would be appraised in payment of a just debt from a solvent debtor. (Per Macdonald, CJA) Charleson v. Byrne, 22 DLR 240, 21 BCR 281, 8 WWR 930, 31 WLR 309. (§ III B 2... | |
| Minnesota Tax Commission (1907-1939) - 1916 - 46 pages
...land Shall be appraised at its actual cash value, and defines such value to be the amount at which it would be "appraised in payment of a just debt from a solvent debtor.'' In addition to excluding buildings from the valuation, the law further provides that any increase in... | |
| Minnesota Tax Commission (1907-1939) - Taxation - 1916 - 424 pages
...land shall be appraised at its actual cash value, and defines such value to be the amount at which it would be "appraised in payment of a just debt from a solvent debtor.'' In addition to excluding buildings from the valuation, the law further provides that any increase in... | |
| Yetta Scheftel - Land use - 1916 - 516 pages
...special assessment " taxes are common in western Canada. * Full value is the amount at which the land would be appraised in' payment of a just debt from a solvent debtor. The Consolidated Statutes for Upper Canada, 22 Vic., c. 55, § 28; 16 Vic., c. 182, § 12. » 32 Vic.,... | |
| Commerce - 1917 - 694 pages
...are employed to define market value, as fair cash value, full value, the sum for which the property would be appraised in payment of a Just debt from a solvent debtor, or the sum for which the property could be sold under ordinary circumstances. All real estate is assessed... | |
| Alberta - Law - 1922 - 944 pages
...s. 14; 1920, c. 25, s. 10.] 26O. — (1) Land shall be assessed at its actual cash value A»»w.ment as it would be appraised in payment of a just debt from a 0<land solvent debtor exclusive of the value of any buildings and improvements thereon or any other... | |
| Alberta - Law - 1922 - 962 pages
...30, s. 29(1).] (2) Real and personal property shall be estimated at their actual cash value as they would be appraised in payment of a just debt from a solvent debtor. [1901, c. 30, s. 30.] (3) Taxes may be recovered by any of the methods herein authorized either from... | |
| Alberta. Supreme Court - Law reports, digests, etc - 1924 - 1098 pages
...Dominion of Canada." Lbr. Co., Ltd. Hyndman. JA Sec. 226(1) : Land shall be assessed at its actual cash value as it would be appraised in payment of a just debt from a solvent debtor, etc. Sec. 224: All land in every municipal district shall be liable to assessment and taxation subject... | |
| Law reports, digests, etc - 1924 - 640 pages
...that : "All rateable property, or any interest therein, shall be estimated at its actual cash value us it would be appraised in payment of a just debt from a solvent debtor." Further sections of the Act provide for an appeal from the assessor to the Court of Revision, and section... | |
| Law reports, digests, etc - 1901 - 766 pages
...ARMOUR, CJO : — The Assessment Act requires that real property shall be estimated at its actual cash value as it would be appraised in payment of a just debt from a solvent debtor. The Act, therefore, prescribes the standard by which the actual cash value is to be ascertained. c... | |
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