Limitations of the Taxing Power, Including Limitations Upon Public Indebtedness; a Treatise Upon the Constitutional Law Governing Taxation And the Incurrence of Public Debt in the United States, in the Several States, And in the Territories
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In our eReader you can find the full English version of the book. Read Limitations of the Taxing Power, Including Limitations Upon Public Indebtedness; a Treatise Upon the Constitutional Law Governing Taxation And the Incurrence of Public Debt in the United States, in the Several States, And in the Territories Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Limitations of the Taxing Power, Including Limitations Upon Public Indebtedness; a Treatise Upon the Constitutional Law Governing Taxation And the Incurrence of Public Debt in the United States, in the Several States, And in the Territories
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To quickly assess the difficulty of the text, read a short excerpt:
232-237, 33 L. ed. 892, U. S. 134, 40 L. ed. 645, 16 Sup. Ct.
10 Sup. Ct. Rep. 533 : Tennessee v. R«p. 456 ; Home Ins. Co. v. New York^ Whitworth, 117 U. S. 129, 136, 137, 134 U. S. 594, 33 L. ed. 1025, 10 Sup.
20 L. ed. 830, 6 Sup. Ct. Rep. 645 ; Ct. Rep. 593.
[874] DOUBLE TAXATION. 675 on the value of his property, without deduction for debts. Assume a simple illustration : A has property worth $1,000, B has nothing.
B buys A's property, giving in payment his note for $1,000. The state taxes ...A on the note which he owns, and B on the prop- erty which he has. Thus, although in fact there is but $1,000 worth of property, taxes on a valuation of $2,000 are paid with respect to it.
Another common case is where a corporation is taxed on its prop- erty, while its shares, which represent the same property, are taxed to the shareholders.
1362. Supporting the general proposition that duplicate taxa- tion is not constitutionally objectionable in states where there is no express requirement of equality and uniformity, are the cases here cited.
What to read after Limitations of the Taxing Power, Including Limitations Upon Public Indebtedness; a Treatise Upon the Constitutional Law Governing Taxation And the Incurrence of Public Debt in the United States, in the Several States, And in the Territories?
You can find similar books in the "Read Also" column, or choose other free books by Gray, James Mcilvaine, 1872-1942 to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
232-237, 33 L. ed. 892, U. S. 134, 40 L. ed. 645, 16 Sup. Ct.
10 Sup. Ct. Rep. 533 : Tennessee v. R«p. 456 ; Home Ins. Co. v. New York^ Whitworth, 117 U. S. 129, 136, 137, 134 U. S. 594, 33 L. ed. 1025, 10 Sup.
20 L. ed. 830, 6 Sup. Ct. Rep. 645 ; Ct. Rep. 593.
[874] DOUBLE TAXATION. 675 on the value of his property, without deduction for debts. Assume a simple illustration : A has property worth $1,000, B has nothing.
B buys A's property, giving in payment his note for $1,000. The state taxes ...A on the note which he owns, and B on the prop- erty which he has. Thus, although in fact there is but $1,000 worth of property, taxes on a valuation of $2,000 are paid with respect to it.
Another common case is where a corporation is taxed on its prop- erty, while its shares, which represent the same property, are taxed to the shareholders.
1362. Supporting the general proposition that duplicate taxa- tion is not constitutionally objectionable in states where there is no express requirement of equality and uniformity, are the cases here cited.
What to read after Limitations of the Taxing Power, Including Limitations Upon Public Indebtedness; a Treatise Upon the Constitutional Law Governing Taxation And the Incurrence of Public Debt in the United States, in the Several States, And in the Territories?
You can find similar books in the "Read Also" column, or choose other free books by Gray, James Mcilvaine, 1872-1942 to read onlineMoreLess
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