Report of the Wisconsin Tax Commission to the Governor and Legislature, Թողարկում 7

Գրքի շապիկի երեսը
Wisconsin Tax Commission., 1914
 

Այլ խմբագրություններ - View all

Common terms and phrases

Սիրված հատվածներ

Էջ 91 - Doubtless this was one of the main arguments in the legislative mind for the passage of the present act. By this act the legislature has, in substance, declared that the state's system of taxation shall be changed from a system of uniform taxation of property (which so far as personal property is concerned has proven a failure) to a system which shall be a combination of two ideas, namely, taxation of persons progressively, according to ability to pay, and taxation of real property uniformly, according...
Էջ 114 - In case any person shall refuse or neglect to pay the tax imposed on him, the collector shall levy the same by distress and sale of the goods and chattels of the person who ought to pay the same, or of any goods and chattels in his possession...
Էջ 141 - To inquire into the system of accounting of public funds in use in towns, cities, villages and counties, and to devise and prescribe a uniform system of accounting of the receipts and disbursements of public funds in the municipalities of the state.
Էջ 115 - ... verified by his affidavit, that the sums mentioned therein remain unpaid, and that he has not, upon diligent inquiry, been able to discover any personal property out of which the same could be collected by levy and sale, shall be credited by the county treasurer with the amount of such account.
Էջ 90 - By the present law it is quite clear that personal property taxation for all practical purposes becomes a thing of the past. The specific exemptions of all money and credits and the great bulk of stocks and bonds, as well as of all farm machinery, tools, wearing apparel, and household furniture in actual use, regardless of value...
Էջ 91 - ... far to eliminate taxation of personal property; while the provision that he who pays personal property taxes may have the amount so paid credited on his income tax for the year seems to put an end to any effective taxation of personal property. That taxation of such property has proven a practical failure will be admitted by all who have given any attention to the subject. Doubtless this was one of the main arguments in the legislative mind for the passage of the present act. By this act the...
Էջ 1 - Scofield appointed Burr W. Jones of Madison, KK Kennan of Milwaukee and George Curtis, Jr., of Merrill.
Էջ 26 - To have and exercise general supervision over the administration of the assessment and tax laws of the state...
Էջ 102 - The marked urban character of the tax comes out in other relationships. For instance, the total income tax assessed in 1914 amounts to $1.77 per capita. But the per capita tax in Milwaukee city is $4.50, and in the rural counties only 68 cents. Again, the average rate of taxation paid is 3.61 per cent. in Milwaukee county, but only 1.95 per cent. in the rural counties of the state. Finally, in Milwaukee county 4.69 per cent, of the population is subject to the tax on firms and individuals, while...
Էջ 27 - Of all the methods that cry out most loudly for reform, that of property valuation is the most important. The great aim of the day is to replace arbitrariness by certainty and to secure practical equality in taxation by substituting as far as possible definite and fast rules of assessment for the hodge-podge, capricious system or lack of system which is well-nigh universal to-day.

Բիբլիոգրաֆիական տվյալներ