Report of the Attorney General |
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Страница 3
Thus , where the Constitution confers authority upon the General Court to impose and levy assessments , rates and taxes upon all the inhabitants of and persons resident and estates lying within the Commonwealth , ' it is apparent that ...
Thus , where the Constitution confers authority upon the General Court to impose and levy assessments , rates and taxes upon all the inhabitants of and persons resident and estates lying within the Commonwealth , ' it is apparent that ...
Страница 6
The conditions of membership are that each member shall pay a certain sum as an entry fee , and that he shall also pay any assessment . Assessments are limited to 12 cents , assessable upon the death of an adult member , and 7 cents ...
The conditions of membership are that each member shall pay a certain sum as an entry fee , and that he shall also pay any assessment . Assessments are limited to 12 cents , assessable upon the death of an adult member , and 7 cents ...
Страница 17
In assessing a tax upon such corporation the State is not restricted to the property physically located within its limits , but since the value of this property is enhanced by the manner ...
In assessing a tax upon such corporation the State is not restricted to the property physically located within its limits , but since the value of this property is enhanced by the manner ...
Страница 18
While it is far smaller in amount than a valid property tax might be , yet the mode of assessment cannot be sustained if we apply it to this corporation . The Legislature might make the tax any percentage of the capital stock it desired ...
While it is far smaller in amount than a valid property tax might be , yet the mode of assessment cannot be sustained if we apply it to this corporation . The Legislature might make the tax any percentage of the capital stock it desired ...
Страница 23
Statute of Limitations · Assessment of Compensation for Displacement of Tide Water . The statute of limitations does not run against the Commonwealth in the matter of the assessment and collection of the tax imposed under R. L. , c .
Statute of Limitations · Assessment of Compensation for Displacement of Tide Water . The statute of limitations does not run against the Commonwealth in the matter of the assessment and collection of the tax imposed under R. L. , c .
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