Special Assessments; a Study in Municipal Finance
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In our eReader you can find the full English version of the book. Read Special Assessments; a Study in Municipal Finance 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 Special Assessments; a Study in Municipal Finance
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The benefits for which special assessments are asked are derived through the medium of real property; the benefits at the basis of fees and tolls may be either real or personal, and are usually the latter. Neumann has called attention to the resemblance between special assessments and direct taxes existing in the permanent character of the objects or transac- tions upon which they are apportioned, and the resemblance between fees and tolls and indirect taxes existing in the tempo- rary and tran...sient character of the transactions upon which they are apportioned.^ These resemblances which Neumann tries to draw are in fact more apparent than real, more confus- ing than helpful. The distinction indicated is not one between special assessments and all fees ; it is rather one between a certain class of fees on the one side, and another class of fees and special assessments on the other side. To be more ex- plicit, if the fee is demanded for some governmental service which is not indispensable, then the individual by doing with- out the service may altogether escape the payment, nor need any other person make the payment in his stead.
What to read after Special Assessments; a Study in Municipal Finance?
You can find similar books in the "Read Also" column, or choose other free books by Rosewater, Victor, 1871-1940 to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
The benefits for which special assessments are asked are derived through the medium of real property; the benefits at the basis of fees and tolls may be either real or personal, and are usually the latter. Neumann has called attention to the resemblance between special assessments and direct taxes existing in the permanent character of the objects or transac- tions upon which they are apportioned, and the resemblance between fees and tolls and indirect taxes existing in the tempo- rary and tran...sient character of the transactions upon which they are apportioned.^ These resemblances which Neumann tries to draw are in fact more apparent than real, more confus- ing than helpful. The distinction indicated is not one between special assessments and all fees ; it is rather one between a certain class of fees on the one side, and another class of fees and special assessments on the other side. To be more ex- plicit, if the fee is demanded for some governmental service which is not indispensable, then the individual by doing with- out the service may altogether escape the payment, nor need any other person make the payment in his stead.
What to read after Special Assessments; a Study in Municipal Finance?
You can find similar books in the "Read Also" column, or choose other free books by Rosewater, Victor, 1871-1940 to read onlineMoreLess
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