Annual Report of the Tax Commissioner of the State of Texas, Volume 3 |
From inside the book
Results 1-5 of 11
Page 69
... reasons alleged . This brings us to the meritorious questions in the case . Is the act in question invalid , either under the Constitution of the State or that of the United States ? The alleged grounds upon which the invalidity of the ...
... reasons alleged . This brings us to the meritorious questions in the case . Is the act in question invalid , either under the Constitution of the State or that of the United States ? The alleged grounds upon which the invalidity of the ...
Page 75
... reason for an attack upon the validity of the act in question in case last cited than is presented under our Constitution . The Constitution of that State re- quires taxation to be provided for by " uniform rule , " which seems to point ...
... reason for an attack upon the validity of the act in question in case last cited than is presented under our Constitution . The Constitution of that State re- quires taxation to be provided for by " uniform rule , " which seems to point ...
Page 76
... reason- able to suppose prima facie that the property is worth a million and a half . But for the reason that the shares in a corporation may have a value above what they would have as a profit - paying property and its bonds may exceed ...
... reason- able to suppose prima facie that the property is worth a million and a half . But for the reason that the shares in a corporation may have a value above what they would have as a profit - paying property and its bonds may exceed ...
Page 77
... reason for a discrimination as to them . But we confess our inability to see from the face of the statute any good reason why chair car companies should be included in the act and sleep- ing car and dining car companies excluded . But ...
... reason for a discrimination as to them . But we confess our inability to see from the face of the statute any good reason why chair car companies should be included in the act and sleep- ing car and dining car companies excluded . But ...
Page 78
... reason that these statutes place it in the power of a railroad company to suspend the operation of the occu- pation tax law , commonly called " the Love Bill , " it is prohibited by that provision of our Bill of Rights which declares ...
... reason that these statutes place it in the power of a railroad company to suspend the operation of the occu- pation tax law , commonly called " the Love Bill , " it is prohibited by that provision of our Bill of Rights which declares ...
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Common terms and phrases
2-continued ad valorem tax Antonio & Aransas apportioned Aransas Pass ascertained assessed Basis Value Intan Beaumont ble Property Found Board on Mileage Brazos Valley Brownsville cent Colorado & Santa Comptroller of Public Constitution corporation or association courts Denver City duties erty Fixed Fort Worth Found by Board full rendition Galveston gible gible Prop gross receipts Harrisburg & San Houston & Texas individual intangible assets Intangible Property intangible values International Island & Gulf Kansas & Texas Legislature of Texas levied Louis Southwestern member thereof Mileage Basis Value Missouri Nacogdoches officers Paso property tax provisions railroad company Railroads and Counties railway companies rendition law revenue derived Rock Island San Antonio Santa Fe Section statute tangible property Tax Board Tax Commissioner tax law Texas & Pacific Texas Central Thirtieth Legislature tion Trinity & Brazos true value valorem tax Value Phys Value Tangi Wichita Falls Railway Worth & Denver
Popular passages
Page 82 - 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 18 - Now, whenever separate articles of tangible property are joined together, not simply by unity of ownership, but in a unity of use, there is not infrequently developed a property, intangible though it may be, which in value exceeds the aggregate of the value of the separate pieces of tangible property.
Page 89 - State, shall be a conservator of the peace, and shall hold his office for two years and until his successor shall be elected and qualified.
Page 20 - To make diligent investigation and inquiry concerning the revenue laws and systems of other States and countries, so far as the same are made known by published reports, or statistics, or can be ascertained by correspondence with officers thereof; and. with the aid of information thus...
Page 76 - In the interpretation of the Constitution of the United States, the Supreme Court of the United States is final arbiter.
Page 89 - Texas in the sum of five thousand dollars, with two or more good and sufficient sureties, to be approved...
Page 89 - States and countries, so far as the same are made known by published reports, or statistics, or can be ascertained by correspondence with officers thereof, and with the aid of information thus obtained, together with experience and observation of our own laws, to recommend to the General Assembly...
Page 18 - To the owners thereof, for the purposes of income and sale, the corporate property is worth hundreds of thousands of dollars. Does substance of right require that it shall pay taxes only upon the thousands of dollars of tangible property which it possesses? Accumulated wealth will laugh at the crudity of taxing laws which reach only the one and ignore the other, while they who own tangible property, not organized into a single producing plant, will feel the injustice of a system which so misplaces...
Page 80 - The specification of the objects and subjects of taxation shall not deprive the General Assembly of the power to require other subjects or objects to be taxed, in such manner as may be consistent with the principles of taxation fixed in this Constitution.
Page 14 - ... spirituous, vinous or malt liquors or medicated bitters capable of producing intoxication...