Double Taxation: Preliminary Report of a Subcommittee... Relative to Federal and State Taxation and Duplications Therein1933 - 328 pages |
Common terms and phrases
50 cents 80 per cent addition Alabama amount applied assessments capita tax burden cent gross receipts cents a pound cents per $100 cents per gallon cents per pound cigarettes Congress Constitution corporations dealers death taxes decedent deductions double taxation earned enacted estate tax excise exempt expenditures Federal Government Federal tax fiscal Flat rates franchise taxes gasoline tax gift tax gross income gross sales important imposes a tax income tax increase inheritance tax intangible license taxes lieu of property liquor manufacturer Miscellaneous Mississippi net estate net income nonresidents North occupational taxes oleomargarine personal property Population of cities producer property tax provision rates of tax reichsmarks revenue act sources South Carolina South Dakota special sales taxes statute Supreme Court surtax tax collections tax imposed taxable taxpayer Tennessee thereof tion total revenue total tax transfer United West Virginia wholesale Wisconsin
Popular passages
Page 62 - To regulate commerce with foreign nations, among the several States, and with the Indian tribes.
Page 66 - 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 a tax in proportion to the value of his, her or its property...
Page 41 - AN ACT To provide revenue, to regulate commerce with foreign countries, to encourage the industries of the United States, to protect American labor, and for other purposes...
Page 67 - The power of taxation shall never be surrendered, suspended, or contracted away. All taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax, and shall be levied and collected for public purposes only.
Page 66 - property," as used in this article and section, is hereby declared to include moneys, credits, bonds, stocks, dues, franchises, and all other matters and things, real, personal, and mixed, capable of private ownership...
Page 107 - Every person, firm, association other than national bank associations, and every corporation, State bank, or State banking association, shall pay a tax of 10 per centum on the amount of their own notes used for circulation and paid out by them.
Page 67 - The rule of taxation shall be uniform, and taxes shall be levied upon such property as the legislature shall prescribe.
Page 171 - ... if manufactured or imported to retail at more than 15 cents each and not more than 20 cents each, $5 per thousand ; (e) if manufactured or imported to retail at more than 20 cents each, $7 per thousand: Provided, that the word 'retail...
Page 37 - If Congress shall lay down by legislative act an intelligible principle to which the person, or body authorized to fix such rates is directed to conform, such legislative action is not a forbidden delegation of legislative power. If it is thought wise to vary the customs duties according to changing conditions of production at home and abroad, it may authorize the Chief Executive to carry out this purpose, with the advisory assistance of a tariff commission appointed under congressional authority.
Page 102 - ... whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale...