Report of the Wisconsin Tax Commission to the Governor and Legislature, Թողարկում 1Tax Commission., 1901 |
Այլ խմբագրություններ - View all
Report of the Wisconsin Tax Commission to the Governor and ..., Թողարկում 7 Wisconsin. Tax Commission Ամբողջությամբ դիտվող - 1914 |
Report of the Wisconsin Tax Commission to the Governor and ..., Թողարկում 9 Wisconsin. Tax Commission Ամբողջությամբ դիտվող - 1918 |
Report of the Wisconsin Tax Commission to the Governor and Legislature Wisconsin. Tax Commission Ամբողջությամբ դիտվող - 1912 |
Common terms and phrases
actual value aggregate amount annual appraised ascertained assessed value assessing officers assessment districts assessment of personal assessors average banks Biennial board of review capital stock chapter Chicago cities and villages classes of property commissioner computed consideration corporations Cotzhausen determine Eau Claire county equal erty exempt expenses full value gross earnings gross receipts increase inheritance tax intangible property legislature levy license fee system Manitowoc market value ment method mile mileage Milwaukee Milwaukee & St Milwaukee county percentage personalty probate property owners property tax provisions railroad property rate of taxation ratio of assessed real and personal real estate registers of deeds revenue roads secure sessment sleeping car sonal property statement statutes stocks and bonds street railways tangible property tax commission taxable personal property taxable property taxation of railroads taxes paid tion town treasurer true value valorem basis valuation Wiscon Wisconsin
Սիրված հատվածներ
Էջ 4 - ... such failure or refusal shall be reported to the attorney general, who shall thereupon institute proceedings in the proper circuit court to compel obedience to any summons or order of the commission or to punish witnesses for any such neglect or refusal.
Էջ 67 - Bayfield, Brown, Buffalo, Burnett, Calumet, Chippewa, Clark, Columbia, Crawford, Dane, Dodge, Door, Douglas, Dunn, Eau Claire, Florence, Fond du Lac, Forest, Grant, Green, Green Lake, Iowa, Iron, Jackson, Jefferson, Juneau, Kenosha, Kewaunee, La Crosse, Lafayette, Langlade, Lincoln, Manitowoc, MaraSee footnotes at end of section.
Էջ 85 - ... when it is said, as it is in this act, that the tax collected by this method shall be in lieu of all other taxes whatever, it would seem that it might be claimed with great plausibility that a tax levied under such circumstances and by such methods was not in reality a tax upon the gross earnings, but was a tax upon the lands and other property of the company, and that the method adopted of arriving at the sum which the company should pay as taxes upon its property was by taking a percentage...
Էջ 87 - It is further objected that the railroad track, capital stock, and franchise is not assessed in each county where it lies, according to its value there, but according to an aggregate value of the whole, on which each county, city, and town collects taxes according to the length of the track, within its limits.
Էջ 135 - The system as it is actually administered results in debauching the moral sense. It is a school of perjury. It sends large amounts of property into hiding. It drives capital in large quantities from the state. Worst of all, it imposes unjust burdens upon various classes in the community ; upon the farmer in the country, all of whose property is taxed because it is tangible; upon the man who is scrupulously honest, and upon the guardian and executor and trustee, whose accounts are matters of public...
Էջ 89 - It is therefore obvious, that, when you have ascertained the current cash value of the whole funded debt, and the current cash value of the entire number of shares, you have, by the action of those who above all others can best estimate it, ascertained the true value of the road, all its property, its capital stock, and its franchises; for these are all represented by the value of its bonded debt and of the shares of its capital stock.
Էջ 89 - It is, therefore, obvious that when you have ascertained the current cash value of the whole funded debt, and the current cash value of the entire number of snares, you have by the action of those who, above all others, can best estimate it, ascertained the true value of the road, all its property, its capital stock and its franchises, for these are all represented by the value of its bonded debt, and the shares of its capital stock.
Էջ 90 - Suppose an express company is incorporated to transact business within the limits of a State, and does business only within such limits, and for the purpose of transacting that business purchases and holds a few thousands of dollars' worth of horses and wagons, and yet it so meets the wants of the people dwelling in that State, so uses the tangible property which it possesses, so transacts business therein that its stock becomes in the markets of the State of the actual cash value of hundreds of...
Էջ 90 - Accumulated wealth will laugh at the crudity of taxing laws which reach only the one and ignore the other, while they who own tangible property, not organized into a single producing plant, will feel the injustice of a system which so misplaces the burden of taxation.
Էջ 160 - This provision should be stricken out. The other provision which should also be stricken out is the last clause of section 19, which reads as follows: "In case of any transfer of any shares of the capital stock of any corporation which owns real estate, the proportionate market value of its real estate taxed as such shall be deducted from the appraised value of any such shares so transferred and taxed as herein provided." The real estate of the corporation, the proportionate value of which is to...