| United States. Interstate Commerce Commission - 1903 - 478 страници
...other more general provisions: "The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay p. tax in proportion to the value of his, her, or its property—such value to be ascertained by some... | |
| Abraham Clark Freeman - 1904 - 1180 страници
...the supreme court. The constitution of that state declared that "the general assembly shall provide for levying a tax by valuation so that every person...in proportion to the value of his or her property," and that, B9 ° "the corporate authorities of counties, .... cities, towns and villages, may be vested... | |
| Evarts Boutell Greene - 1904 - 332 страници
...law. ARTICLE IX.—REVENUE § i. The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person...shall pay a tax in proportion to the value of his, her or its property—such value to be ascertained by some person or persons to be elected or appointed... | |
| Joseph Henry Beale - 1904 - 1208 страници
...provisions: equality of taxation. It is often provided that taxation shall be "equal and uniform," 21 "so that every person and corporation shall pay a tax in proportion to the value of his, her or its property." 22 In Massachusetts it is provided that taxes shall be "proportional and reasonable,"... | |
| 1904 - 1122 страници
...114, the supreme court of that state, after quoting section 4, said: "Revenue is to be provided by levying a tax by valuation, so that every person and corporation shall pay tax in proportion to his, her, or its property and franchises; and the legislature shall have no power... | |
| Evarts Boutell Greene - 1904 - 354 страници
...general property tax. The theory of this tax as stated by the constitution is, "that every person or corporation shall pay a tax in proportion to the value of his, her or its property." For this purpose, all property is divided into two main classes, real property... | |
| 1905 - 662 страници
...Constitution, 1870, art. 9, sec. 1. "The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person...shall pay a tax in proportion to the value of his, her or its property." Present Law. Rev. St., 1905, c. 120. In Illinois mortgages are taxable as personal... | |
| South Dakota - 1905 - 418 страници
...by such rules of appraisement and assessment as may be prescribed by the legislature by general law, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property. And the legislature shall provide by general law for the assessing and levying... | |
| Washington (State) - 1905 - 96 страници
...prescribe such regulations by general law as shall secure a just valuation for taxation of all property, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its property. Provided, That a deduction of debts from credits may be authorized: Provided... | |
| 1900 - 554 страници
...ILLINOIS TO REALIZE EQUALITY IN TAXATION. BY HON. HARVEY B. KURD. The constitution of Illinois requires that "every person and corporation shall pay a tax in proportion to the value of his, her or its property; such valuation to he ascertained by some person elected or appointed for that... | |
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