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" ... appraised in payment of a just debt from a solvent debtor. "
The Canadian Law Times - Side 72
1904
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Taxation of Land Values: Being Chapter Vii of the Fifth Biennial Report

Minnesota Tax Commission (1907-1939) - 1916 - 46 sider
...land Shall be appraised at its actual cash value, and defines such value to be the amount at which it would be "appraised in payment of a just debt from a solvent debtor.'' In addition to excluding buildings from the valuation, the law further provides that any increase in...
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Biennial Report of the Minnesota Tax Commission to ..., Volum 5,Deler 1915-1916

Minnesota Tax Commission (1907-1939) - 1916 - 424 sider
...land shall be appraised at its actual cash value, and defines such value to be the amount at which it would be "appraised in payment of a just debt from a solvent debtor.'' In addition to excluding buildings from the valuation, the law further provides that any increase in...
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The Taxation of Land Value: A Study of Certain Discriminatory Taxes on Land

Yetta Scheftel - 1916 - 516 sider
...special assessment " taxes are common in western Canada. * Full value is the amount at which the land would be appraised in' payment of a just debt from a solvent debtor. The Consolidated Statutes for Upper Canada, 22 Vic., c. 55, § 28; 16 Vic., c. 182, § 12. » 32 Vic.,...
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Transportation, Commerce, Finance and Taxation

1917 - 694 sider
...are employed to define market value, as fair cash value, full value, the sum for which the property would be appraised in payment of a Just debt from a solvent debtor, or the sum for which the property could be sold under ordinary circumstances. All real estate is assessed...
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The Canada Law Journal, Volum 39

1903 - 860 sider
...jurisdiction to award costs in dismissing it. Under s. 38 of the Vancouver incorporation Act, 1900, all ratable property for assessment purposes shall...approaching to nearly the actual cost is not excessive. Appeal dismissed. Canada %aw journal VOL. XXXIX. MARCH 15, 1903 NO. 6. The Governments of England and...
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The Revised Statutes of Alberta, 1922, Volum 2

Alberta - 1922 - 944 sider
...cemetery, not exceeding twenty-five acres. [1913(1), c. 5, H. 82.] I O2. — (1) Land shall be assessed at its actual cash value as it would be appraised in payment of a ju«t debt from a solvent debtor, exclusive of the value of any building* thereon or of any other increase...
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The Revised Statutes of Alberta, 1922, Volum 1

Alberta - 1922 - 962 sider
...30, s. 29(1).] (2) Real and personal property shall be estimated at their actual cash value as they would be appraised in payment of a just debt from a solvent debtor. [1901, c. 30, s. 30.] (3) Taxes may be recovered by any of the methods herein authorized either from...
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The British Columbia Reports: Being Reports of Cases Determined in ..., Volum 33

1924 - 640 sider
...that : "All rateable property, or any interest therein, shall be estimated at its actual cash value us it would be appraised in payment of a just debt from a solvent debtor." Further sections of the Act provide for an appeal from the assessor to the Court of Revision, and section...
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The Ontario Law Reports: Cases Determined in the Court of Appeal ..., Volum 1

1901 - 766 sider
...purposes. Masten, in reply. January 7. ARMOUR, CJO : — The Assessment Act requires that real property shall be estimated at its actual cash value as it...appraised in payment of a just debt from a solvent debtor. The Act, therefore, prescribes the standard by which the actual cash value is to be ascertained. c...
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The Ontario Law Reports: Cases Determined in the Court of Appeal ..., Volum 3

1902 - 842 sider
...Act, however, goes on to say how the cash value shall be ascertained, and says it shall be estimated as it would be appraised in payment of a just debt from a solvent debtor. In Consumers' Gas Co. of Toronto v. City of Toronto (1897), 27 SCR 453, it was held obligatory to assess...
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