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" for the provision is for “levying a tax by valuation, so that every person and corporation ¿ shall pay a tax in proportion to the value of his or her property.” The value of the property being ascertained, the same rate of taxation , must be laid... "
Cases Argued and Decided in the Supreme Court of the United States - Страница 192
по United States. Supreme Court - 1901
Пълен достъп - Информация за книгата

Railways in the United States in 1902: A Twenty-two Year Review of Railway ...

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...

The American State Reports: Containing the Cases of General Value and ...

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...

The Government of Illinois: Its History and Administration

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...

The Law of Foreign Corporations and Taxation of Corporations Both Foreign ...

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,"...

The American State Reports: Containing the Cases of General Value ..., Том 98

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...

The Government of Illinois: Its History and Administration

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...

Comparative Legislation Bulletin, Броеве 1–18

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...

Laws Passed at the 1st- Session of the Legislature of the State of South ...

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...

Enabling Act and State Constitution with Side Notes and Index

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...

Publications of the Michigan Political Science Association, Том 4

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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