Taxation of Transportation CompaniesU.S. Government Printing Office, 1901 - 87 σελίδες |
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aid.-The assessed and taxed auditor board of equalization bonded debt capital stock cash valuation cent on gross companies are required companies are taxed companies pay companies.¹ companies.¹ These companies computation and collection CONSTITUTIONAL PROVISIONS corporate property counties double taxation etc.-Railroad companies express companies foreign corporations franchise tax gross earnings gross receipts tax Ibid income indebtedness interstate Jersey legislature license tax loan its credit locally assessed Massachusetts method Michigan mile Multnomah County Ohio paid panies pay a tax Pennsylvania practice property and franchise property tax Railroad companies Railroad cos railroad property railroad taxation railway rata mileage basis receipts from business Rhode Island road rolling stock Sleeping car sleeping-car South Dakota subscribe to stock tax commission tax on capital tax on gross tax on property taxable taxation of corporate Telegraph companies Telegraph cos Telephone telephone companies tion Uniform tax values apportioned Vermont Virginia West Virginia Wisconsin York
Δημοφιλή αποσπάσματα
Σελίδα 45 - The power to tax corporations and corporate property shall not be surrendered or suspended by any contract or grant to which the State shall be a party.
Σελίδα 87 - New Mexico. . . . New York North Carolina . . North Dakota . . . Ohio Oklahoma Oregon Rhode...
Σελίδα 38 - The character of the tax, or its validity, is not determined by the mode adopted in fixing its amount for any specific period or the times of its payment. The whole field of inquiry into the extent of revenue from sources at the command of the corporation, is open to the consideration of the State in determining what may be justly exacted for the privilege. The rule of apportioning the charge to the receipts of the business would seem to be eminently reasonable, and likely to produce the most satisfactory...
Σελίδα 74 - The credit of the State shall never be given or loaned in aid of any individual, association, or corporation.
Σελίδα 37 - The privilege of exercising the franchises of a corporation within a State is generally one of value, and often of great value, and the subject of earnest contention. It is natural, therefore, that the corporation should be made to bear some proportion of the burdens of government. As the granting of the privilege rests entirely in the discretion of the State, whether the corporation be of domestic or foreign origin, it may be conferred upon such conditions, pecuniary or otherwise, as the State in...
Σελίδα 64 - The Legislature shall not sell, lease or otherwise dispose of the Erie canal, the Oswego canal, the Champlain canal, the Cayuga and Seneca canal, or the Black River canal; but they shall remain the property of the State and under its management forever.
Σελίδα 37 - Then it has lost its distinctive character as freight earned, by having become incorporated into the general mass of the company's property. While it must be conceded that a tax upon interstate transportation is invalid, there seems to be no stronger reason for denying the power of a State to tax the fruits of such transportation after they have become intermingled with the general property of the carrier...
Σελίδα 67 - The credit of the Commonwealth shall not be pledged or loaned to any individual, company, corporation or association, nor shall the Commonwealth become a joint owner or stockholder in any company, association or corporation.
Σελίδα 18 - The requisites of a correct system of railroad, as of other taxation, are that it should, in so far as it is possible, be simple, fixed, proportionate, easily ascertainable, and susceptible of ready levy.
Σελίδα 34 - And such a tax might be properly assessed and collected in cases like the present where the specific and individual items of property so used and employed were not continuously the same, but were constantly changing, according to the exigencies of the business.