A Compilation of the Laws Relating to State Taxation and Revenue: Annotated and IndexedPennsylvania Legislative Reference Bureau, 1926 - 285 страници |
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14 Dauph 23 Dauph accounts Act of April Act of June Act of March aforesaid agent amending Sec amount annual appeal appointed April 15 April 27 assessment Atlantic Refining Co Auditor Auditor Gen bonds bonus brewer brokers capital stock centum Coal collected Comm commercial motor vehicle commission Commissioner common pleas Commonwealth county treasurer court of common Dauphin County dealer decedent deduct Department duty exempt filed fund hereby hereinbefore hundred dollars indebtedness interest issued joint-stock association July July 15 June 15 June 20 Lehigh Valley liable license fee liens limited partnership manufacturing ment mercantile appraiser mercantile license tax mercantile tax moneys monwealth non-resident officers paid payment penalty Pennsylvania Phila places of amusement premiums prothonotaries purpose real estate received repealed resident savings institution sell settled settlement tax imposed taxable taxation thereof thousand barrels tion transfer vehicle in class
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Страница 95 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of $500 or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from taxation on real or personal property in the following cases : "1.
Страница 43 - ... shall pay to the State Treasurer for the use of the Commonwealth a bonus of onethird of one per centum upon the amount of their capital actually employed or to be employed wholly within the State of Pennsylvania and a like bonus upon each subsequent increase of capital so employed.
Страница 113 - transfer" as used in this act- shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain sale, gift, or appointment in the manner herein prescribed. The word "decedent" as used in this act shall include the testator, intestate, grantor, bargainer, vendor, or donor. The words "county treasurer...
Страница 91 - ... true or real full name or names of the person or persons conducting or transacting the same, with the postoffice address or addresses of said person or persons. Said certificate shall be executed and duly acknowledged by the person or persons so conducting, or intending to conduct said business.
Страница 83 - ... shall be guilty of a misdemeanor, and upon conviction, shall be sentenced to pay a fine of not more than $500, or to undergo imprisonment for a term not exceeding three years, or both, at the discretion of the court.
Страница 96 - That a tax shall be, and is hereby, imposed upon the transfer of any property, real or personal, or of any interest therein or income therefrom, in trust or otherwise...
Страница 183 - At the same time the entire amount of these collections shall be paid into the State Treasury and shall be credited to the Contingent Fund of the Board of Medical Examiners.
Страница 90 - ... stamp shall be placed upon such books ; and where the change of ownership is by transfer of a certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is by delivery of the certificate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale to which the stamp provided for by this article shall be affixed...
Страница 107 - ... may by order direct, of the time and place when he will appraise such property. He shall at such time and place, appraise the same at its fair market value as herein prescribed; and for that purpose the said appraiser is authorized to issue subpoenas and to compel the attendance of witnesses before him and to take the evidence of such witnesses under oath concerning such property and the value thereof; and he...
Страница 40 - ... of said bonus has been paid to the State treasurer; and no company incorporated as aforesaid shall go into operation or exercise any corporate powers or privileges until said first installment or bonus has been paid as aforesaid...