Proceedings of the Annual Conference on Taxation Held Under the Auspices of the National Tax Association.., Volum 7

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National Tax Association, 1914
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
 

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Side 181 - All city, town and village officers, whose election or appointment is not provided for by this Constitution, shall be elected by the electors, of such cities, towns and villages, or of some division thereof,- or appointed by such authorities thereof, as the Legislature shall designate for that purpose.
Side 96 - Taxes shall be levied and collected for public purposes only, and shall be uniform upon all property of the same class subject to taxation within the territorial limits of the authority levying the tax, and all taxes shall be levied and collected by general laws.
Side 96 - The whole number of votes cast for justice of the supreme court at the regular election last preceding the filing of any petition for the initiative or for the referendum shall be the basis on which the number of legal voters necessary to sign such petition shall be counted.
Side 96 - Referendum petitions shall be filed with the secretary of state not more than ninety days after the final adjournment of the session of the legislative assembly which passed the bill on which the referendum is demanded. The veto power of the governor shall not extend to measures referred to the people.
Side 96 - ... of the legislative assembly which passed the bill on which the referendum is demanded. The veto power of the governor shall not extend to measures referred to the people. All elections on measures referred to the people of the state shall be had at the biennial regular general elections, except when the legislative assembly shall order a special election.
Side 383 - This court has repeatedly laid down the doctrine that diversity of taxation, both with respect to the amount imposed and the various...
Side 97 - In which such power may be exercised against a complete act. The filing of a referendum petition against one or more Items, sections, or parts of an act shall not delay the remainder of that act from becoming operative.
Side 421 - ... trees to meet the standard of the law. Such forests, when accepted and classified, shall be taxed by the following method : The land shall be assessed by the local assessors at its value as bare land, no account being taken of the value of the trees. This assessment shall be repeated at intervals of 20 years until the prevailing age of the trees reaches 70 years. Upon the value thus determined the land shall be taxed annually at a rate equal to one-half of the rate of the general property tax...
Side 73 - ... community. It is universally recognized by courts as the best evidence of value and in the final analysis is the basis of nearly all expert opinion on such matters.
Side 369 - All taxes upon real and personal estate, assessed by authority of this State, shall be apportioned and assessed equally, according to the just value thereof.

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