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" property," as used in this article and section, is hereby declared to include moneys, credits, bonds, stocks, dues, franchises, and all other matters and things, real, personal, and mixed, capable of private ownership... "
Provisions of the State Constitutions Relating to Taxation: Report to ... - Σελίδα 3
των United States. Congress. Internal Revenue Taxation Joint Committee - 1938 - 161 σελίδες
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Albany Law Journal, Τόμος 27

1883 - 548 σελίδες
...in the rate of percentage charged. (2) By the thirteenth article of the Constitution of California "a mortgage, deed of trust, contract or other obligation by which a debt is secured, is treated, for the purposes of assessment and taxation, as nn interest in the property affected thereby;"...

Albany Law Journal, Τόμος 27

1883 - 552 σελίδες
...in the rate of percentage charged. (2) By the thirteenth article of the Constitution of California "a mortgage, deed of trust, contract or other obligation by which a debt is secured, is treated* for the purposes of assessment and taxation, as an interest in the property affected thereby;"...

Reports of Cases Determined in the Supreme Court of the Territory ..., Τόμος 21

Utah. Supreme Court, Albert Hagan, John Augustine Marshall, John Maxcy Zane, James A. Williams, Joseph M. Tanner, George L. Nye, John Walcott Thompson, August B. Edler, Alonzo Blair Irvine, Harmel L. Pratt, William S. Dalton, H. Arnold Rich - 1901 - 614 σελίδες
...'property,' as used in this article, is hereby declared to include monoya, credits, bonds, stocks, franchises, and all other matters and things (real,...personal, and mixed) capable of private ownership; but this shall not be so construed as to authorize the taxation of the stocks of any company or corporation,...

The Constitution of the State of California Adopted in 1879: With References ...

California - 1879 - 442 σελίδες
...the United States, shall be taxed in proportion to its value, to be ascertained as provided by law.1 The word " property," as used in this article and...mixed, capable of private ownership: provided, that growing crops, property used exclusively for public schools, and such as may belong to tho United States,...

The Constitution of the United States and the Constitutions of California ...

California - 1879 - 216 σελίδες
...district, county, or town in which the property taxed for State, county, or town purposes is situated. dues, franchises, and all other matters and things,...mixed, capable of private ownership: provided, that growing crops, property used exclusively for public schools, and such as may belong to the United States,...

The Little Lawyer; Or, The Farmers', Mechanics', Miners', Laborers', and ...

Henry A. Gaston - 1880 - 336 σελίδες
...the United States, shall be taxed in proportion to its value, to be ascertained as provided by law. The word "property," as used in this article and section,...mixed, capable of private ownership; provided, that growing crops, property used exclusively for public schools, and sui-h as may belong to the United...

The Federal Reporter, Τόμος 136

1905 - 1120 σελίδες
...the United States, shall be taxed In proportion to Its value, to be ascertained as provided by law. The word 'property' as used In this article and section,...personal, and mixed, capable of private ownership • • *_" Section 3617 of the Political Code of California defines the term "credits" to mean "those...

The Federal Reporter: Cases Argued and Determined in the ..., Τόμοι 13-14

1882 - 1916 σελίδες
...the property owned by individuals and that owned by railroad corporations. By the thirteenth article, "a mortgage, deed of trust, contract, or other obligation by which a debt is secured," is treated, for the purposes of assessment and taxation, "as an interest in the property affected thereby,"...

Debates and Proceedings of the Constitutional Convention of the ..., Τόμος 1

California, California. Constitutional Convention - 1880 - 648 σελίδες
...municipal corporations, shall be taxed in proportion to its value, to be ascertained as provided by law. The word "property," as used in this article and section, is hereby declared to include all moneys, credits, dues, franchises, investments in bonds, stocks, joint stock companies, and all...

Debates and Proceedings of the Constitutional Convention of the ..., Τόμος 2

California. Constitutional Convention - 1878 - 524 σελίδες
...in the State, shall be taxed in proportion to its cash value, to be ascertained as directed by law. A mortgage, deed of trust, contract, or other obligation by which a debt is recovered, shall, for the purposes of assessment and taxation, lie deemed and treated as an interest...




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