Proceedings of the Annual Conference on Taxation Held Under the Auspices of the National Tax Association.., Volume 2
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
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acre administration adopted Alberta amendment amount annual appointed assessed value assessor Association banks basis British Columbia burden capital cent class of property coal Committee companies pay Conference Connecticut constitution cost Court dollars duty equal erty exemption expenditures expenses fair fixed forest gross earnings imposed income tax increase inheritance tax insurance companies intangible property interest investment J. J. Thomas legislature less levied license Manitoba ment method millions mineral mining Minnesota mortgages municipalities North Dakota officers Ohio Ontario operating owner paid personal property policy holders practice premium present principle produce Professor property tax Province provisions public service corporations purposes question railroad real estate real property reason receipts resident result revenue secure statute system of taxation Tax Commission Tax Commissioner tax district tax laws taxable timber lands tion Toronto United University University of Toronto valuation West Virginia Wisconsin York
Page 597 - the act also provides that “In each- Province the Legislature may ‘exclusively make Laws in relation to (among other matters) Direct Taxation within the Province in order to the Raising of a Revenue for Provincial Purposes”; 2
Page 410 - and all property, both real and personal, shall be taxed in proportion - to its value, to be ascertained as directed bylaw.
Page 323 - REAL ESTATE TAXATION IN MUNIcIPALITIEs (1) Every building set apart, and in use, for the public worship of God. (2) Every burial ground in actual use as such and every cemetery. (3) Every public hospital and buildings in connection therewith and
Page 565 - “It may, therefore, be regarded as the established doctrine of this court, that so long as the State, by its laws, prescribing the mode and subjects of taxation, does not intrench upon the legitimate authority of the Union, or violate any right recognized, or secured, by the Constitution of the United
Page 183 - any property within the jurisdiction of this State, and any interest therein, whether tangible or intangible, and whether belonging to parties in this State or not, which shall pass by will or by inheritance
Page 26 - “Whereas, The reliance by State governments for revenue upon the taxes ordinarily imposed on property as assessed by local officials has produced sectional injustice and jealousy and local inequality, and whereas the general property tax as a source of State revenue enforces a rigid uniformity which can take no account of actual conditions; be it
Page 565 - upon the legitimate authority of the Union, or violate any right recognized, or secured, by the Constitution of the United States, this court, as between the State and its citizen, can afford him no relief - against State taxatiOn, however unjust, oppressive or onerous.”
Page 17 - Provincial Surveyor of Taxes, Victoria, BC TAXATION OF LIFE ASSURANCE COMPANIES IN CANADA . . . 343 T. Bradshaw, Managing Director, Imperial Life Assurance Co., Toronto, Ontario. TAXATION OF LIFE INSURANCE IN THE UNITED STATES . . . 363 Robert Lynn Cox, General Counsel and Manager, Association of Life Insurance Presidents, New York, NY
Page 117 - OCTOBER 7, 1908 CHAIRMAN, MR. GEORGE E. POMEROY, OHIO PROGRAM 1. COOPERATION BETWEEN STATE AND LOCAL AUTHORITIES IN THE ASSESSMENT OF REAL ESTATE. Matthew B. Hammond, Professor of Economics, Ohio State University, Columbus, Ohio. 2. TAXATION OF INTANGIBLES. Professor Charles J. Bullock, Department of ‘Economics. Harvard University, Cambridge, Mass. 3.