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 |
From inside the book
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Page 21
... track ( the latter terms usually being interchangeable ) customarily comprise property assigned to the State for assessment ; property not used in the operation of the road being ordinarily left to the local assessors . Yet the law is ...
... track ( the latter terms usually being interchangeable ) customarily comprise property assigned to the State for assessment ; property not used in the operation of the road being ordinarily left to the local assessors . Yet the law is ...
Page 64
... track , and other property , real and per- sonal " ( p . 169 ) . Taxable valuation is the appraised value of gen- eral property , including franchise ( p . 172 ) . Taxable valuation is the appraised value of the general property ( pp ...
... track , and other property , real and per- sonal " ( p . 169 ) . Taxable valuation is the appraised value of gen- eral property , including franchise ( p . 172 ) . Taxable valuation is the appraised value of the general property ( pp ...
Page 66
... track , roadbed , rolling stock , and appurtenances to comptroller of State ( p . 198 ) . Comptroller - general of the State passes upon the re- turns of property value , etc. , made to him by the railroads , and determines the ...
... track , roadbed , rolling stock , and appurtenances to comptroller of State ( p . 198 ) . Comptroller - general of the State passes upon the re- turns of property value , etc. , made to him by the railroads , and determines the ...
Page 68
... track , superstructures , excavations , and channels are taxed in parish or assess- ment district where located ; other property at domicile or principal office . No fur- ther specific provision ( p . 241 ) . Statute prescribes rate for ...
... track , superstructures , excavations , and channels are taxed in parish or assess- ment district where located ; other property at domicile or principal office . No fur- ther specific provision ( p . 241 ) . Statute prescribes rate for ...
Page 78
... tracks , are taxed on appraised value for same purposes as , and like , lands of individuals ( pp . 451 , 452 ) ... track bears to gen- eral length : other prop- erty is assessed where located ; also there is an equalization ( pp ...
... tracks , are taxed on appraised value for same purposes as , and like , lands of individuals ( pp . 451 , 452 ) ... track bears to gen- eral length : other prop- erty is assessed where located ; also there is an equalization ( pp ...
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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...