 | Leonora Arent - Electric lighting - 1919 - 193 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...shall be taxed as a part of the special franchise. by boroughs, as fixed by the state board of tax commissioners, of the special franchises of the city... | |
 | New York (State) - Taxation - 1921 - 324 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...shall be taxed as a part of the special franchise. ISTo property of a municipal corporation shall be subject to a special franchise tax. 7. The term "... | |
 | John Harold Sears - Taxation - 1922 - 732 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...The tangible property so included shall be taxed as part of the special franchise. The term "special franchise" shall not be deemed to include the crossing... | |
 | Law reports, digests, etc - 1924 - 1042 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." See General Laws, c. 24 (Laws 1896, c. 908), section 2, subd. 3, as amended by Laws 1899, c. 712; Consol.... | |
 | New York (State). Legislature - New York (State) - 1924 - 494 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...public waters in connection with the special franchise. ' ' For the purpose of ascertaining and indicating the reasons for the enactment of the provisions... | |
 | Law reports, digests, etc - 1926 - 1044 pages
...for the purpose of taxation be known as a 'special franchise.' A special franchise shall be deemed ta include the value of the tangible property of a person, copartnership, association or corporation situate in, upon, under or above any street, highway, public place or public waters in connection with... | |
 | Charles Wesley Tooke - Municipal corporations - 1926 - 1392 pages
...like, is a special franchise. For the purpose of taxation such a franchise is made real estate and is "deemed to include the value of the tangible property of a person, copartnership or corporation situated in, upon, under or above any street, highway, public place or public waters... | |
 | New York (State). Attorney General's Office - Attorneys general's opinions - 1924 - 416 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...waters in connection with the special franchise." For the purpose of ascertaining and indicating the reasons for the enactment of the provisions of law... | |
 | New York (State). Attorney General's Office - Attorneys general's opinions - 1907 - 750 pages
...of the Tax Law defines a special franchise for taxable purposes, as follows: " A special franchise shall be deemed to include the value of the tangible...property of a person, copartnership, association or corporations situated in, upon, under or above any street, highway, public place or public waters in... | |
 | Law - 1912 - 1282 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...Copartnership, association or corporation situated lu, upon, under or above any street, highway, public place or public waters in connection with the... | |
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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,... 
