American Law Reports Annotated, Том 103Lawyers Co-operative Publishing Company, 1936 |
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Сторінка 24
... property , without regard to its value , is a tax on occu- pations , and not on property , and does not violate the constitutional provi- sion requiring the taxation of prop- erty to be ad valorem and uniform on all species of property ...
... property , without regard to its value , is a tax on occu- pations , and not on property , and does not violate the constitutional provi- sion requiring the taxation of prop- erty to be ad valorem and uniform on all species of property ...
Сторінка 31
... property taxes are simply license taxes . " And it is held in Re Martin ( 1901 ) 62 Kan . 638 , 64 P. 43 , that the fact that a license tax upon merchants may be based on valuation does not make it a property ANNO . WHAT IS PROPERTY TAX .
... property taxes are simply license taxes . " And it is held in Re Martin ( 1901 ) 62 Kan . 638 , 64 P. 43 , that the fact that a license tax upon merchants may be based on valuation does not make it a property ANNO . WHAT IS PROPERTY TAX .
Сторінка 97
... Taxes on vehicles . A majority of the taxes upon vehi- cles have been held privilege rather than property taxes . The automobile license tax is not a tax on the car as property , but a tax for the privilege of using the public highways ...
... Taxes on vehicles . A majority of the taxes upon vehi- cles have been held privilege rather than property taxes . The automobile license tax is not a tax on the car as property , but a tax for the privilege of using the public highways ...
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action affirmed amici curiæ amount annotation appear applied Asso authority bail bond bank Bankr bankrupt bankruptcy bond carrier charge claim commission common carrier constitutional contract corporation creditor Crim damages death debt debtor deceased decedent defendant deposit depository district Edward Moran entitled erty evidence ex rel excise tax fact filed franchise fraudulent conveyance funds held injury Iowa judgment jurisdiction jury land levied liability license tax lien ment mortgage motor municipal Municipal Corporations Ohio St Okla operation owner party payment person plaintiff pledge presumption privilege tax prop property tax provision Pullman Park question quiring revenue rule sion statutory suicide supra tax imposed tax on property taxation taxicab Teleg testator thereof tion trial court trust trustee in bankruptcy vehicles vested violation writ of certiorari