Report of the Board of State Tax Commissioners and State Board of Assessors, Volume 4 |
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Results 1-5 of 13
Page 10
... seven years ? An instance that actually came within the line of our work during the present summer will further illustrate this difficulty . A corpo- ration situated within a township was assessed , as claimed 10 FOURTH REPORT .
... seven years ? An instance that actually came within the line of our work during the present summer will further illustrate this difficulty . A corpo- ration situated within a township was assessed , as claimed 10 FOURTH REPORT .
Page 15
... line of work , more especially so as inaccurate reports or those unreasonably delayed might result in litigation and a possible loss of primary school money from this source for the current year . EXAMINATIONS FOR THE ASSISTANCE OF THE ...
... line of work , more especially so as inaccurate reports or those unreasonably delayed might result in litigation and a possible loss of primary school money from this source for the current year . EXAMINATIONS FOR THE ASSISTANCE OF THE ...
Page 18
... line companies and to levy taxes thereon . With the exception of a few minor changes the form of reports re- quired from each of the above companies is the same as that used by the former board , except as to sleeping car companies ...
... line companies and to levy taxes thereon . With the exception of a few minor changes the form of reports re- quired from each of the above companies is the same as that used by the former board , except as to sleeping car companies ...
Page 22
... or improperly . Indeed , it may be said that with the statute in question before them , prima facie valid , it called for their action along the lines which they followed and for their ascertainment 22 22 FOURTH REPORT .
... or improperly . Indeed , it may be said that with the statute in question before them , prima facie valid , it called for their action along the lines which they followed and for their ascertainment 22 22 FOURTH REPORT .
Page 23
Michigan. State Tax Commission. along the lines which they followed and for their ascertainment ac- cording to their best judgment of the real assessable value of the prop- erty of the State . But , fully realizing that the question of ...
Michigan. State Tax Commission. along the lines which they followed and for their ascertainment ac- cording to their best judgment of the real assessable value of the prop- erty of the State . But , fully realizing that the question of ...
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Common terms and phrases
00 Total townships 1st ward 2d ward 4th ward ad valorem taxes Alpena ascertain and determine assessed valuation Assessing district assessing officer assessment roll Average School tax Baraga Berrien Board of Assessors board of supervisors cent Charlevoix Cheboygan Chippewa class of property Constitution county road tax County tax includes court Detroit equalized by board Express Company Gladwin Gogebic Highway City Highway tax Hillsdale Huron increase Ionia Iosco Kalamazoo Kalkaska Lake Lapeer Leelanau legislature Lenawee Mackinac Manistee Marquette Mecosta Menominee Michigan Monroe Muskegon Ogemaw Ontonagon Osceola Oscoda Otsego personal property Presque Isle purposes Railroad Co Railroad Company railroad property Railway rate of taxation rate of Valuation Real estate Saginaw Sanilac Schoolcraft Shiawassee statute TABLE Tax Commissioners tax includes COUNTY taxes Average rate taxes levied taxes Valuation taxpayer Total city Total county Total taxes Total villages Township tax true cash value valorem taxes Valuation as equalized Village tax
Popular passages
Page 26 - ... except in pursuance of an appropriation by law; nor unless such payment be made within two years next after the passage of such appropriation act; and every such law making a new appropriation, or continuing or reviving an appropriation, shall distinctly specify the sum appropriated, and the object to which it is to be applied; and it shall not be sufficient for such law to refer to any other law to fix such sum.
Page 31 - The only security against the abuse of this power is found in the structure of the government itself. In imposing a tax the legislature acts upon its constituents. This is, in general, a sufficient security against erroneous and oppressive taxation.
Page 28 - ... be applied in paying the interest upon the primary school, university and other educational funds and the interest and principal of the state debt in the order herein recited, until the extinguishment of the state debt, other than the amounts due to educational funds, when such specific taxes shall be added to, and constitute a part of the .primary school interest fund.
Page 23 - The Legislature shall provide by law a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by law...
Page 23 - That the legislature shall provide by law a uniform rule of taxation for such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes.
Page 33 - It may, however, be laid down as a general proposition that where a legislature enacts a specific rule for fixing a rate of taxation, by which rule the rate is mathematically deduced from facts and events occurring within the year and created without reference to the matter of that rate, there is no abdication of the legislative function, but, on the contrary, a direct legislative determination of the rate...
Page 37 - State, to which result shall be added the value of all real estate owned by such express company in this State, as determined by said board, and the sum so obtained shall be taken and considered as the actual value of the property of such express company subject to assessment and taxation in this State.
Page 28 - All specific State taxes, except those received from the mining companies of the Upper Peninsula, shall be applied in paying the interest upon the primary school, university and other educational funds, and the interest and principal of the State debt, in the order herein...
Page 23 - If thus regarded the words embody a definite meaning, which involves no absurdity, and no contradiction between different parts of the same writing, then that meaning apparent on the face of the instrument is the one which alone we are at liberty to say was intended to be conveyed.
Page 26 - Every law which imposes, continues, or revives a tax shall distinctly state the tax, and the object to which it is to be applied; and it shall not be sufficient to refer to any other law to fix such tax or object.