Acts of the General Assembly of Pennsylvania Under which Revenue is Collected: With Opinions and Decisions of the Courts

Εξώφυλλο
W. S. Ray, state printer, 1904 - 178 σελίδες
 

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Δημοφιλή αποσπάσματα

Σελίδα 119 - All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
Σελίδα 135 - ... for a term of not less than three months nor more than one year, or both such fine and imprisonment, for each and every offense, at the discretion of the court.
Σελίδα 6 - ... shall pay to the State Treasurer for the use of the Commonwealth a bonus of onethird of one per centum upon the amount of their capital actually employed or to be employed wholly within the State of Pennsylvania and a like bonus upon each subsequent increase of capital so employed.
Σελίδα 125 - ... different trades and professions, and may vary the rates of excise upon various products; it may tax real estate and personal property in a different manner; it may tax visible property only, and not tax securities for payment of money; it may allow deductions for indebtedness, or not allow them. All such regulations, and those of like character, so long as they proceed within reasonable limits and general usage, are within the discretion of the state legislature, or the people of the state in...
Σελίδα 47 - November of each year, estimate and appraise the capital stock of the said company at its actual value in cash, not less however than the average price which said stock sold for during said year...
Σελίδα 124 - The provision in the fourteenth amendment, that no state shall deny to any person within its jurisdiction the equal protection of the laws, was not intended to prevent a state from adjusting its system of taxation in all proper and reasonable ways. It may, if it chooses, exempt certain classes of property from any taxation at all, such as churches, libraries, and the property of charitable institutions. It may impose different specific Taxes upon different trades and professions, and may vary the...
Σελίδα 102 - Governor, in the sum of ten thousand dollars, for the faithful discharge of the duties imposed by this act...
Σελίδα 5 - ... corporation made pursuant thereto, it shall be the duty of the president or treasurer of such corporation, within thirty days thereafter, to make a return to the secretary of the commonwealth, under oath, of the amount of such...
Σελίδα 125 - States whose object is to secure equality of taxation, and which are usually accompanied with qualifications deemed material, but it would render nugatory those discriminations which the best interests of society require, which are necessary for the encouragement of needed and useful industries and the discouragement of intemperance and vice, and which every State, in one form or another, deems it expedient to adopt.
Σελίδα 154 - State, or any part of such estate, or estates, or interest therein, transferred by deed, grant, bargain, or sale, made or intended to take effect, in possession or enjoyment after the death of the grantor...

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