Taxation in Massachusetts: A Treatise on the Assessment and Collection of Taxes, Excises and Special Assessments Under the Laws of the Commonwealth of MassachusettsFinancial Publishing Company, 1922 - 821 Seiten |
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Andere Ausgaben - Alle anzeigen
Häufige Begriffe und Wortgruppen
abatement Aldermen Allen Amendment amount apply assessors authority benefit Berkshire County bonds capital stock cent chapter city or town collected collector of taxes commonwealth constitution cost County Commissioners court Cush decedent deduction deed district dollars domestic corporation domicile eminent domain enacted enforced excise tax executor exempt from taxation filed foreign corporation franchise Gray held imposed income tax infra inheritance tax Insurance intangible intangible property interest interstate commerce land legislature levy liable lien limits Lowell Mass Massachusetts ment Middlesex County mortgage municipal National Bank non-resident Ohio State Auditor owner paid payment personal property petition poll tax proportion purposes R. R. Co railroad real estate resident Savings Bank selectmen sewer shares special assessment statute supra tax assessed Tax Commissioner taxable taxpayer thereof tion Treasurer & Receiver trust United valuation Wall Western Union Worcester
Beliebte Passagen
Seite 198 - A charity, in the legal sense, may be more fully defined as a gift, to be applied consistently with existing laws, for the benefit of an indefinite number of persons, either by bringing their minds or hearts under the influence of education or religion, by relieving their bodies from disease, suffering, or constraint, by assisting them to establish themselves in life, or by erecting or maintaining public buildings or works, or otherwise lessening the burdens of government.
Seite 54 - must be reasonable, not arbitrary, and must rest upon some ground of difference having a fair and substantial relation to the object of the legislation, so that all persons similarly circumstanced shall be treated alike.
Seite 89 - And while the public charges of government, or any part thereof, shall be assessed on polls and estates, in the manner that has hitherto been practised, in order that such assessments may be made with equality, there shall be a valuation of estates within the commonwealth, taken anew once in every ten years at least, and as much oftener as the general court shall order.
Seite 525 - A contract of insurance is an agreement by which one party for a consideration promises to pay money or its equivalent, or to do some act of value to the assured, upon the destruction or injury of something in which the other party has an interest.
Seite 196 - Property of the commonwealth, except real estate of which the commonwealth is in possession under a mortgage for condition broken...
Seite 470 - Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
Seite 628 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
Seite 621 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act...
Seite 621 - ... in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...