 | New York (State) Bureau of Labor Statistics, New York (State). Dept. of Labor - Labor - 1899 - 660 pages
...subdivision shall for the purpose of taxation T>e known as a " special franchise." A special franchise shall be deemed to include the value of the tangible property of a person, copartnership, associa tion or corporation situated in, upon, under or above any street, highway, public place or... | |
 | New York (State) - Law - 1899 - 900 pages
...chapter, or by any other provision of law; but tangible property subject to a special franchise tax situated in, upon, under or above any street, highway, public place or public waters, as described in subdivision three of section two shall not be taxable except upon the assessment made... | |
 | New York (State) - Civil service - 1899 - 36 pages
...subdivision shall for the purpose of taxation be known as a "special franchise." Л special franchise shall be deemed to Include the value of the tangible property of aperson, copartnership association or corporation situated in, upon, under or above any street, highway,... | |
 | Horace Greeley, John Fitch Cleveland, F. J. Ottarson, Edward McPherson, Alexander Jacob Schem, Henry Eckford Rhoades - Almanacs, American - 1900 - 424 pages
...subdivision, shall, for the purpose of taxation, be known as a "special franchise." A special franchise shall be deemed* to include the value of the tangible...corporation shall be subject to a special franchise tax. Sec. 2. Article 2 of the Tax law is hereby amended by adding at the end thereof Sections 42, 43. 44.... | |
 | David Ames Wells - Taxation - 1900 - 658 pages
...subdivision, shall for the purposes of taxation be known as a ' special franchise.' A special franchise shall be deemed to include the value of the tangible...shall be taxed as a part of the special franchise." The reason for classing franchises as real estate was that under the existing laws of New York a franchise... | |
 | Law reports, digests, etc - 1900 - 1256 pages
...subdivision shall for the purpose of taxation be known as a special franchise. A special franchise shall be deemed to include the value of the tangible...highway, public place or public waters In connection with a special franchise. The tangible property so included shall be taxed as a part of the special franchise."... | |
 | New York (State). Courts - Law reports, digests, etc - 1900 - 940 pages
...subdivision shall, for the purpose of taxation, bo known as a special franchise, A special franchise shall be deemed to include the value of the tangible...highway, public place or public waters in connection with a special franchise. The tangible property so included shall be taxed as a part of the special franchise."... | |
 | United States. Industrial Commission - Industries - 1901 - 700 pages
...not relieve from any other tax provided by law, but tangible property subject to such franchise tax situated in, upon, under, or above any street, highway, public place, or public waters is not otherwise taxable. The rates of taxation upon special franchise assessments is the same as on... | |
 | New York (State) - Law - 1900 - 846 pages
...chapter, or by any other provision of law; but tangible property subject to a special franchise tax situated in, upon, under or above any street, highway, public place or public waters, as described in subdivision three of section two shall not be taxable except upon the assessment made... | |
 | New York (State). Board of Railroad Commissioners - Railroads - 1900 - 1284 pages
...chapter, or by any other provision of law; but tangible property subject to a special franchise tax situated in, upon, under or above any street, highway, public place or public waters, as described in subdivision three of section two shall not be taxable except upon the assessment made... | |
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A franchise, right, authority or permission specified in this subdivision shall for the purpose of taxation be known as a "special franchise." A special franchise shall be deemed to include the value of the tangible property of a person, copartnership,... 
