A Treatise on the Law of Taxation as Imposed by the States and Their Municipalities: Or Other Subdivisions, and as Exercised by the Government of the United States, Particularly in the Customs and Internal Revenue

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Baker, Voorhis, 1877 - 751 pàgines
 

Continguts

CHAPTER IV
40
Modification of rule as affected by the situs of the evidence of
51
Double taxation or taxation on credits
57
Examples of violation of rule of equality and uniformity
63
Equal uniform and ad valorem
72
Only applies to imports in first hands
89
Police power as to health not interfere with
98
66
108
Dissenting views of State courts
112
Instrumentalities of United States not taxed
120
National banks real estate and shares taxed and how taxed
126
CHAPTER VIII
132
Only includes property necessary for use of railroad
138
Exemption in charter may extend to city or county taxation
144
Not apply to exemptions 65
150
Income
159
CORPORATIONS
164
Capital and shares may both be taxed
170
Accumulated surplus how taxed
178
Personal estate how and where taxed
185
Railroads in Missouri Illinois c
191
Back taxes relation of county treasurer to State in New York
197
Description of land
203
Separate tracts how assessed
212
Where domicile varies during year
219
Valuation of property
226
What tribunal corrects errors
238
Errors assessors when liable
246
CHAPTER XIV
253
Collector de facto de jure when trespasser
259
Remedy for illegal tax collected
265
Lien on real estate
271
Inspection of vessels before arrival in U S
272
CHAPTER XV
277
Judgment of condemnation how attacked collaterally
285
When and where notice published
291
The person by whom land sold and his authority
294
Place of sale and terms of sale
300
CHAPTER XVI
309
Confirmation of the sale by a court
317
Deed form of
323
CHAPTER XVII
332
Deed how attacked
338
Allowance for improvements
345
Payment before the sale
355
Redemption from sale
357
When equity gives relief against a tax or tax title
363

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