Report of the Board of State Tax Commissioners and State Board of Assessors, Volume 4 |
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Page 5
... specific , under the laws of this State , and any officer or stockholder of any such corporation , any member of any such firm , or any person or persons who shall refuse to permit said inspec- tion , or neglect or fail to appear before ...
... specific , under the laws of this State , and any officer or stockholder of any such corporation , any member of any such firm , or any person or persons who shall refuse to permit said inspec- tion , or neglect or fail to appear before ...
Page 9
... specific descriptions only . Respectfully yours , JOHN E. BIRD , Attorney General . The opinion , it will be observed , confines jurisdiction to complaints already referred to , namely , those made by resident taxpayers in writ- ing ...
... specific descriptions only . Respectfully yours , JOHN E. BIRD , Attorney General . The opinion , it will be observed , confines jurisdiction to complaints already referred to , namely , those made by resident taxpayers in writ- ing ...
Page 23
... specific taxes , and taxes shall be levied on such property as shall be prescribed by law : Provided , That the legislature shall provide an uniform rule of taxation for such property as shall be assessed by a State Board of Assessors ...
... specific taxes , and taxes shall be levied on such property as shall be prescribed by law : Provided , That the legislature shall provide an uniform rule of taxation for such property as shall be assessed by a State Board of Assessors ...
Page 25
... specific tax law , being the one in force prior to 1902 , suit was begun in the United State Court at Grand Rapids to restrain the Auditor General from collecting the balance of $ 1,611,577.98 still due the State under the levy of 1902 ...
... specific tax law , being the one in force prior to 1902 , suit was begun in the United State Court at Grand Rapids to restrain the Auditor General from collecting the balance of $ 1,611,577.98 still due the State under the levy of 1902 ...
Page 26
... specific taxes ac- cruing to the treasury under existing laws . The legislature may pro- vide for the collection of specific taxes from banking , railroad , plank road , and other corporations hereafter created . " Sec . 11. The ...
... specific taxes ac- cruing to the treasury under existing laws . The legislature may pro- vide for the collection of specific taxes from banking , railroad , plank road , and other corporations hereafter created . " Sec . 11. The ...
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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.