Proceedings of the ... Annual Conference, Volum 15

administration adopted allocated amendment amount annual apportionment assessed assessors automobile bank shares bankers basis bill bonds capital stock cent CHAIRMAN LORD committee companies conference Congress corporations cost decedent discussion districts dollars earnings tax estate tax exemption expenditures fact fair favor federal forest gentlemen going gross earnings HAUGEN imposed income tax law increase inheritance tax intangible intangible property interest investment land legislation legislature LESER levied limit Massachusetts matter ment method mills mining Minnesota moneyed capital municipal national banks National Tax Association owner paid personal property present problem Professor profit property tax public utilities purposes question real estate real property resolution revenue SECRETARY HOLCOMB Senator statute suggested supreme court tangible property tax commission tax rate tax system taxable taxation taxpayers thing timber tion TOBIN United valorem valuation West Virginia Wisconsin yield tax York