Railways in the United States in 1902: A Twenty-two Year Review of Railway Operations; a Forty-year Review of Changes in Freight Tariffs; a Fifteen-year Review of Federal Railway Regulation; a Twelve-year Review of State Railway Regulation; and a Twelve-year Review of State Railway Taxation. Part II, IV-V.U.S. Government Printing Office, 1903 - Railroad law |
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Page 13
... Apportionment of valuation : Apportionment to counties , by whom and how made apportionment to lesser districts , by whom and how made ; record of apportionments . 4. Determination of the tax : By whom ; time PLAN OF REPORT . 13.
... Apportionment of valuation : Apportionment to counties , by whom and how made apportionment to lesser districts , by whom and how made ; record of apportionments . 4. Determination of the tax : By whom ; time PLAN OF REPORT . 13.
Page 14
... apportionment of the assessed valuation between the States and the minor civil divisions . The nonphysical or fran- chise element , either by express provision of the statute or by interpretation of the assessors , is often considered ...
... apportionment of the assessed valuation between the States and the minor civil divisions . The nonphysical or fran- chise element , either by express provision of the statute or by interpretation of the assessors , is often considered ...
Page 15
... apportionment of rolling stock valuation , though this valuation and apportionment is not made by a State authority , would seem sufficient to remove Oregon at least one stage from the primitive system . Yet it may be that because there ...
... apportionment of rolling stock valuation , though this valuation and apportionment is not made by a State authority , would seem sufficient to remove Oregon at least one stage from the primitive system . Yet it may be that because there ...
Page 21
... apportionment , payment , collection , default , penalties , appeals , reviews , remedies , etc. , is all most complex . The law respecting these matters has been set forth as clearly as possible in the abstracts contained in the body ...
... apportionment , payment , collection , default , penalties , appeals , reviews , remedies , etc. , is all most complex . The law respecting these matters has been set forth as clearly as possible in the abstracts contained in the body ...
Page 22
... apportionment . If the tax be entirely for State purposes , as specific taxes frequently are , there is no apportionment . The total amount of the assessment is certified to the authority whose duty it is to compute the amount of the ...
... apportionment . If the tax be entirely for State purposes , as specific taxes frequently are , there is no apportionment . The total amount of the assessment is certified to the authority whose duty it is to compute the amount of the ...
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Common terms and phrases
amended amount annually apply apportioned apportionment ascertain assessment and taxation attorney-general auditor board of assessors Board of Equalization capital stock cent certify Code collected comptroller Conditions on Jan corporation county clerk Default of Payment determined dividends erty exempt franchise tax gross earnings Gross-receipts tax hundred dollars ibid incorporated leased length levied located main track March March 9 ment mileage Monday Nature and Application number of miles oath officer operated paid pany penalty personal property property tax purposes Railroad Commissioners railroad company railroad property railroad taxation railroad track real and personal real estate receipts report call road roadbed rolling stock side tracks sleeping cars sleeping-car and similar sleeping-car companies specific provision Stat statement Statutes tangible property tax on rail tax on railroads tax on sleeping tax on sleeping-car taxable taxing district Territory thereof tion town township treasurer valuation
Popular passages
Page 169 - 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...
Page 437 - All property shall be taxed according to its value, that value to be ascertained in such manner as the Legislature shall direct, so that taxes shall be equal and uniform throughout the State. No one species of property from which a tax may be collected shall be taxed higher than any other species of property of the same value.
Page 412 - The Legislature shall provide by law a uniform and equal rate of assessment and taxation on all property in the State, according to its value in money, and shall prescribe such regulations by general law as shall secure a just valuation for taxation of all property...
Page 198 - The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property...
Page 201 - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation ; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious or charitable purposes, as may be specially exempted by law.
Page 340 - Laws shall be passed, taxing by a uniform rule, all moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise; and also all real and personal property, according to its true value in money...
Page 337 - ... now or hereafter incorporated or organized by or under the laws of any other .state or territory...
Page 371 - ... shall extend to all rightful subjects of legislation consistent with the Constitution of the United States and the provisions of this act; but no law shall be passed interfering with the primary disposal of the soil; no tax shall be imposed upon the property of the United States; nor shall the lands or other property of non-residents be taxed higher than the lands or other property of residents...
Page 352 - The franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in more than one county in this State shall be assessed by the State Board of Equalization at their actual value, and the same shall be apportioned to the counties, cities and counties, cities, towns, townships, and districts...
Page 217 - All property which may be taxed ad valorem shall be assessed for taxation at its fair cash value, estimated at the price it would bring at a fair voluntary sale...