Message of the Mayor Transmitting Report of the Special Commission On Taxation
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To quickly assess the difficulty of the text, read a short excerpt:
A proposition to tax real estate outside of the Common- wealth would be looked upon as monstrous. The idea would not be tolerated an instant. Yet its exemption from taxation here cannot be justified except for reasons which are equally conclusive for the exemption of personal prop- erty.
The inconsistency of our laws may be shown in still another way. If, as has been stated, a person holds a deed of real estate situated in another State, he is not taxed here for such real estate. On the other h...and, if he holds a cer- tificate of stock of a corporation in another State, the property of which corporation consists in part of real estate and in part of personal estate, or wholly of real estate, he is taxed in this State for the full value of his interest therein.
Again, if a resident of this State owns personal propei-ty or corporate property consisting of personal and real estate situated in another State, he is taxable for such property in this State ; but if a corporation, organized under the laws of another State, and owning real and personal, or simply per- sonal property in that State, takes up its habitation in this State, such corporation is not taxed here for either the real or the personal estate situated in such other State.
What to read after Message of the Mayor Transmitting Report of the Special Commission On Taxation?
You can find similar books in the "Read Also" column, or choose other free books by Boston (Mass.). Special Commission On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
A proposition to tax real estate outside of the Common- wealth would be looked upon as monstrous. The idea would not be tolerated an instant. Yet its exemption from taxation here cannot be justified except for reasons which are equally conclusive for the exemption of personal prop- erty.
The inconsistency of our laws may be shown in still another way. If, as has been stated, a person holds a deed of real estate situated in another State, he is not taxed here for such real estate. On the other h...and, if he holds a cer- tificate of stock of a corporation in another State, the property of which corporation consists in part of real estate and in part of personal estate, or wholly of real estate, he is taxed in this State for the full value of his interest therein.
Again, if a resident of this State owns personal propei-ty or corporate property consisting of personal and real estate situated in another State, he is taxable for such property in this State ; but if a corporation, organized under the laws of another State, and owning real and personal, or simply per- sonal property in that State, takes up its habitation in this State, such corporation is not taxed here for either the real or the personal estate situated in such other State.
What to read after Message of the Mayor Transmitting Report of the Special Commission On Taxation?
You can find similar books in the "Read Also" column, or choose other free books by Boston (Mass.). Special Commission On Taxation to read onlineMoreLess
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