Taxation in Massachusetts: A Treatise on the Assessment and Collection of Taxes, Excises and Special Assessments Under the Laws of the Commonwealth of Massachusetts

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Financial Publishing Company, 1922 - Special assessments - 821 pages
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Contents

Construction of Tax Laws
18
Limitations upon Taxing Power of the States in the Constitution of the United States
20
EXPRESS LIMITATIONS OF FEDERAL CONSTITUTION 13 Duties on Imports and Exports
21
Duties of Tonnage
23
Impairment of the Obligation of Contracts
24
Exemption from Taxation as a Contract Protected by the Constitution
26
Discrimination against Citizens of other States
30
Obligation to give full Faith and Credit to Acts of every other State
31
Limitations on the Taxing Powers of the States by Treaties
32
INTERSTATE COMMERCE 20 The Taxation of Interstate Commerce and of Property Engaged Therein
33
Taxation of the Privilege of Engaging in Interstate Commerce
35
Taxation of Domestic Corporations Engaged in Interstate Commerce
36
Excise Taxes upon Foreign Corporations
38
Taxation of Property Used in Interstate Commerce
43
Taxation of Receipts Derived from Interstate Commerce
45
TAXATION OF THE PROPERTY AND INSTRUMENTALITIES OF THE UNITED STATES 26 Taxation of the Property of the United States
46
Securities Issued by Authority of the United States
48
Federal Officers and Employees
49
Federal Charters and Franchises
50
Interference with Federal Taxing Power
52
Discriminatory Taxation
53
Double Taxation
55
What may be Subjected to a Property Tax
57
What may be Subjected to an Excise
58
Procedural RightsNotice and a Hearing
60
Procedural RightsLists and Returns
63
Retroactive and Omitted AssessmentsReassessments
64
Due Process of Law in the Collection of Taxes
66
Retroactive Provisions Respecting Collection of Taxes
68
TERRITORIAL JURISDICTION 42 The Situs of Property for the Purpose of Taxation
69
The Situs of Tangible Personal Property
71
The Situs of Intangible Personal Property
73
Particular Classes of Intangible Property
75
The Situs of Personal Property in the Hands of a Fiduciary
78
Situs of Property for Purposes of Inheritance Taxation
79
Territorial Jurisdiction for the Levy of Excises
84
Territorial Jurisdiction for the Collection of Taxes
85
THE CONSTITUTION OF MASSACHUSETTS 51 The Limitations on the Taxing Power in the Constitution of Massachusetts
86
Proportional Taxation under the Constitution of Massachusetts
89
Power of the Legislature to Grant Exemptions
91
Excises under the Constitution of Massachusetts
94
What Constitutes a Commodity
97
Reasonableness of Excises
99
Money Bills
100
THE PURPOSES FOR WHICH TAXES CAN BE LEVIED 58 Taxes can be Levied only for the Public Use
101
What Constitutes the Public Use 13
103
Gratuities Bounties and Pensions
107
Special Constitutional Provisions Affecting the Purposes for which Taxes can be Levied
109
The Purposes for which a City or Town may Levy Taxes
112
Constitutional Rights of the Taxpayers of a City or Town
113
SPECIAL ASSESSMENTS 64 Origin and Development of Special Assessments
116
The Constitutionality of Special Assessments
119
The Use must be Public
120
The Improvement must be Local
121
The Assessment is Limited by the Cost of the Improvement
123
The Assessment must not Exceed the Benefit
124
The Owner is Entitled to a Hearing
128
Assessments under the Police Power 1J 72 Rights of the Owner of Land Assessed 13
130
RELATING TO TAXATION
133
THE PROVISIONS OF THE GENERAL LAWS
139
Expenses of Auditing Municipal Accounts
162
10A Disputed Corporation Taxes as Offset to State Tax
170
Distribution of Tax on Trust Companies
177
SECTION PAOB
183
What is Real Estate for the Purpose of Taxation
190
Exemptions Continued Property Devoted to Public Use
217
Where and to Whom Real Estate is Assessed
226
Ownership of Mortgaged Property for Purposes of Taxation
232
SECTION PAGE
241
Overlay
255
to 42 inc Valuation of Property of Telephone and Telegraph Companies
270
Abatement by Assessors
285
Provision for Speedy Trial
298
Assessment Partially Invalid
311
SECTION PAGE
319
Bond of Collector
326
Summons
332
Distress of Stock or Produce to Collect Tax on Land
338
Collection from the Estates of Deceased Persons and of Insolvents
344
The Collectors Deed
357
Recitals in Deed to Town
364
Payment of Taxes by Person Other than the Owner
370
Recording Certificates of Payment to Collector
377
SECTION PAGE
379
Decision of Town whether to Sell or Take
393
Removal of Collector
399
to 104 inc Penalties
412
Chapter 61
426
Limitation upon the Taxation of Incomes
432
f Securities Held in Pledge or on Margin
446
Estates Held in Trust
470
Settlement of Taxes on Fiduciaries
476
Fiduciaries Returns
482
Mandamus to Compel Filing of Return
488
Appeal to the Superior Court
498
SECTION PAGE
501
to7 inc Distribution of the Tax
512
Tax Exempt Investments in Savings Department not Basis of Deduction
518
Determination of Amount of Premiums Tax
526
Assessment and Collection of Excise on Business Corporations 44 Assessment of Excise Tax
569
Assessment of Additional Tax
571
Rules and Regulations
572
4950 Penalties
573
Taxation of Public Service Corporations and Trust Companies 5354 Returns
574
Valuation and Deductions
578
Deduction of Mortgages held by Trust Companies
579
Conflict between Valuations of Commissioner and Assessors
580
Rate of Taxation
582
Additional Excise upon Abatement of Local Tax
583
to 66 inc Commutation Tax on Street Railways
584
Miscellaneous Provisions Applicable to All Corporations 67 Excise on Corporations Interested in Ships and Vessels
589
Excises on Special Privileges not Affected by this Chapter
591
Interest on Overdue Taxes
593
7276 inc Collection of Corporation Taxes
594
7778 Remedy of Corporation in case of Taxes Illegally Assessed
596
7980 Penalties and their Enforcement
599
Chapter 64
600
Chapter 65
605
Constitutionality of Inheritance Taxes
606
Subjects and Rates of Taxation
608
Transactions which are Subject to the Tax
613
What Property is Subject to the Tax
616
Exemptions
619
Powers of Appointment
621
Gifts in Contemplation of Death
623
Shares in MultiState Corporations
625
SECTION PAGE 5 Reciprocal Exemption of NonResident Decedents
626
Persons Liable for the Tax
627
Summary
632
Lien for Tax
633
Delivery of Assets to Foreign Executor
634
Interest and Discount
635
Value for Purposes of the Inheritance Tax
636
Payment of Taxes on Future Interest
640
Deposit or Bond for Payment of Tax on Future Interest
642
Excessive Compensation of Executor Taxable
643
Executor Liable for Tax
644
Legacy Charged on Real Estate
645
Provision for Payment of Tax not Taxable
646
Sale of Real Estate for Payment of Tax
647
2324 NonPayment of Tax as Affecting Allowance of Probate Accounts
648
2526 Determination of Value
649
Determination of Value
650
Assessment Certification and Abatement
651
Examination on Oath of Persons having Information
653
Dooming on Refusal of Information
654
Enforcement of Lien on Real Estate
656
Remedies for Collection of Taxes
657
Summary
658
Recovery of Penalties and Forfeitures
660
PUBLIC RECORDS
663
Chapter 70
664
Chapter 79
667
Chapter 80
669
What Benefits can be Assessed
672
Exemptions from Special Assessments
675
Time of Levy
676
SECTION PAGE Assessment Limited to the Actual Cost and to the Actual Benefit
678
Street Betterments in the City of Boston
680
Plan and Estimate
681
Surrender of Estate Assessed
682
Collection
684
Remedies for Excessive or Illegal Assessments
686
Petition for Certiorari
687
Action of Contract against the City or Town
689
What Irregularity Invalidates an Assessment
690
Petition for Abatement
692
Extension of Time for Filing Petition
693
Death of Person Entitled to Petition
695
Procedure on Petition to Superior Court
696
Appeal to the County Commissioners
697
Duration of Lien
699
Interest and Apportionment
700
Apportionment by Assessors
701
Subsequent Division of Land Assessed
702
ReAssessment
703
Provisions of Chapter Eighty Exclusive
704
Chapter 82
705
Assessment of Cost of Laying Out Alteration Repair or Discontinuance
706
Assessment of the Cost of Private Ways
707
Chapter 83
709
Sewer Assessments in the City of Boston
711
Assessment for Sewerage System at Uniform Rate
714
Annual Charges for the Use of Sewers
716
Payment for Permanent Privilege of Using Sewers
717
Extension of Time for Payment
718
Sewers Built by Land Owners
719
Sidewalk Assessments
720
Sidewalk Assessments in the City of Boston
722
Lien for Sewer and Sidewalk Assessments
724
Adoption of Administrative Provisions of Betterment Law
726
Chapter 85
727
SECTION
728
Chapter 143
736
INSURANCE
742
SECTION PAGE
748
APPENDIX
755
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