Auditing: Theory and Practice

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Ronald Press Company, 1916 - Auditing - 889 pages
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Page 762 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities ; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Page 822 - That nothing in this section shall apply to mutual savings banks not having a capital stock represented by shares...
Page 647 - Commission shall make an inventory which shall list the property of every common carrier subject to the provisions of this Act in detail, and show the value thereof, as hereinafter provided, and shall classify the physical property, as nearly as practicable, in conformity with the classification of expenditures for road and equipment, as prescribed by the Interstate Commerce Commission.
Page 648 - Second. Such investigation and report shall state in detail and separately from improvements the original cost of all lands, rights of way, and terminals owned or used for the purposes of a common carrier, and ascertained as of the time of dedication to public use, and the present value of the same, and separately the original and present cost of condemnation and damages or of purchase in excess of such original cost or present value.
Page 756 - To divide, withdraw, or in any manner pay to the stockholders, or any of them, any part of the capital stock of the corporation ; or to reduce such capital stock without the consent of the legislature ; or 3.
Page 233 - ... under whose administration the same may have happened, except those who may have caused their dissent therefrom to be entered at large...
Page 231 - The directors may. before recommending any dividend, set aside out of the profits of the...
Page 762 - Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient for the contributor to pay it.
Page 796 - ... all sums paid by it within the year for taxes imposed under the authority of the United States or of any State or Territory thereof, or imposed by the government of any foreign country...
Page 822 - Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare...

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