On the Subject of Revenue And Taxation in the Assembly of California February
On the Subject of Revenue And Taxation in the Assembly of California February
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The shares of capital stock are usually represented by certificates. Every holder is a ccslni que trust to the extent of his ownership. The shares are held and may be bought and sold and taxed like other property. The capital stock and the shares may both be taxed, and it is not double taxation. The bank may be required to pay the la. X out of its corporate funds, or be authorized to deduct the aiuimnt paid for each stockholder out of his dividends. * * * The capital stock and the shares c)f th...at stock in the hands of stockholdi rs are different properties, and consequently distinct subjects of taxation. The exemption of the one is not of itself an exemption of the other, nor is the taxation of the one a tax upon the other.
I trust that all will agree with us that the system of ta. Xation con- tained in Assembly Bill No. -11)4 i^ in harmony with the Constitution, is consistent with justice and reas(>n, and is supported by the policy antl practices of the great (•uminercial States and marts of the Western Hemisphere.
What to read after On the Subject of Revenue And Taxation in the Assembly of California February?
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To quickly assess the difficulty of the text, read a short excerpt:
The shares of capital stock are usually represented by certificates. Every holder is a ccslni que trust to the extent of his ownership. The shares are held and may be bought and sold and taxed like other property. The capital stock and the shares may both be taxed, and it is not double taxation. The bank may be required to pay the la. X out of its corporate funds, or be authorized to deduct the aiuimnt paid for each stockholder out of his dividends. * * * The capital stock and the shares c)f th...at stock in the hands of stockholdi rs are different properties, and consequently distinct subjects of taxation. The exemption of the one is not of itself an exemption of the other, nor is the taxation of the one a tax upon the other.
I trust that all will agree with us that the system of ta. Xation con- tained in Assembly Bill No. -11)4 i^ in harmony with the Constitution, is consistent with justice and reas(>n, and is supported by the policy antl practices of the great (•uminercial States and marts of the Western Hemisphere.
What to read after On the Subject of Revenue And Taxation in the Assembly of California February?
You can find similar books in the "Read Also" column, or choose other free books by Chancellor Hartson to read onlineMoreLess
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