Report of Ontario Commission on Railway Taxation 1905L.K. Cameron, printer, 1905 - 219 sider |
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Vanlige uttrykk og setninger
actual value amount annual appraisal ascertain assessment assessors Auditor average basis Board of Equalization Board of Tax Canadian Pacific Railway capital stock cars cent Chicago commonwealth deducted district dollars earning power economic exempt express companies gross earnings gross receipts Illinois income interest Interstate Commerce Commission Interviews land Legislature limited partnership market value method Michigan mileage municipalities Ontario operating expenses paid panies Pennsylvania personal property perty property tax proportion Province purposes rail railroad company railroad property railroad taxation railway company rate of taxation real estate real property returns revenue road rolling stock sleeping car special franchise statement stocks and bonds Street Railway surplus value system of taxation tangible property Tax Commission Tax Commissioners taxa taxable taxation of corporations telegraph companies telephone companies thereof tion township track traffic treasurer valorem system valuation whole Wisconsin
Populære avsnitt
Side 44 - All specific State taxes, except those received from the mining companies of the Upper Peninsula, shall be applied in paying the interest upon the primary school, university, and other educational funds, and the interest and principal of the State debt, in the order herein recited, until the extinguishment of the State debt, other than the amounts due to educational funds, when such specific taxes shall be added to, and constitute a part of the primary school interest fund.
Side 68 - The amount of capital stock authorized, and the number of shares into which such capital stock is divided. Third. The amount of capital stock paid up. Fourth. The market value, or if no market value then the actual value of the shares of stock.
Side 125 - land," " real estate," and " real property," as used in this chapter, include the land itself above and under water, all buildings and other articles and structures, substructures and superstructures, erected upon, under or above, or affixed to the same; all...
Side 125 - ... all surface, underground or elevated railroads, including the value of all franchises, rights or permission to construct, maintain or operate the same in, under, above, on or through, streets, highways or public places...
Side 65 - The movable property belonging to a railroad company shall be held to be personal property and denominated, for the purpose of taxation, 'rolling stock.
Side 126 - ... of its capital, after deducting the assessed value of its real estate, and all shares of stock in other corporations actually owned by such company which are taxable upon their capital stock under the laws of this state, shall be assessed at its actual value.
Side 129 - December first of each year, make a written report to the comptroller of its condition at the close of its business on October thirty-first preceding, stating the amount of its gross earnings from...
Side 67 - In case the live per cent provided to be paid into the state treasury, and the state taxes to be paid by the corporation, do not amount to seven per cent of the gross or total proceeds, receipts or income, then the said company shall pay into the state treasury the difference, so as to make the whole amount paid equal at least to seven per cent of the gross receipts of said corporation.
Side 125 - personal estate," and "personal property," as used in this chapter, include chattels, money, things in action, debts due from solvent debtors, whether on account, contract, note, bond or mortgage ; debts and obligations for the payment of money due or owing to persons residing within this state, however secured or wherever such securities shall be held ; debts due by inhabitants of this state to persons not residing within the United States for the purchase of any real estate ; public stocks...
Side 125 - A franchise, right, authority or permission specified in this subdivision shall for the purpose of taxation be known as a "special franchise." A special franchise shall be deemed to include the value of the tangible property of a person, copartnership, association or corporation situated in, upon, under L.