Biennial Report of the Tax Commissioner of the State of North Dakota to the Governor and Legislature, Հատոր 1 |
Այլ խմբագրություններ - View all
Biennial Report of the Tax Commissioner of the State of North ..., Հատոր 1 North Dakota. Tax Commission Ամբողջությամբ դիտվող - 1912 |
Biennial Report of the Tax Commissioner of the State of North ..., Հատոր 2 North Dakota. Tax Commission Ամբողջությամբ դիտվող - 1914 |
Biennial Report of the Tax Commissioner of the State of North Dakota to the ... North Dakota. Tax Commission Ամբողջությամբ դիտվող - 1919 |
Common terms and phrases
administrator amount appointed assessment of bank auditor authority bank stock Barnes Benson board of equalization board of review Bottineau Bowman burden Burke Burleigh Cass Cavalier centum class of property clear value commissioners companies constitution corporations county assessor system County Board county court county treasurer decedent Dickey Dollars Dollars Dunn duty Eddy Emmons equal protection erty examiner executor exemption fourteenth amendment funds Grand Forks Griggs Hettinger increase inheritance tax law interest therein Kidder LaMoure legislative legislature levied Logan McHenry McIntosh McKenzie McLean Mercer Morton Mountrail Nelson North Dakota Northern Pacific paid payment Pembina personal property prescribed progressive tax property tax purposes Ramsey Ransom real estate real property Renville revenue Richland Rolette Salary Sargent Section Sheridan Spokane County Stark statute Stutsman tangible property tax commission taxable taxation thereof thousand dollars tion Total Towner township Traill transfer trustee valuation Value in Dollars Walsh
Սիրված հատվածներ
Էջ 132 - If any such legacy shall be charged upon or payable out of real property, the heir or devisee shall deduct such tax therefrom and pay it to the administrator, executor, or trustee, and the tax shall remain a lien or charge on such real property until paid...
Էջ 144 - ... the mere fact of classification is not sufficient to relieve a statute from the reach of the equality clause of the Fourteenth Amendment, and that in all cases it must appear not only that a classification has been made, but also that it is one based upon some reasonable ground — some difference which bears a just and proper relation to the attempted classification — and is not a mere arbitrary selection.
Էջ 140 - estate " and " property," as used in this article, shall be taken to mean the property or interest therein passing or transferred to individual or corporate legatees, devisees, heirs, next of kin, grantees, donees or vendees, and not as the property or interest therein of the decedent, grantor, donor or vendor and shall include all property or interest therein, whether situated within or without this state.
Էջ 128 - A tax shall be and is hereby imposed upon the transfer of any tangible property within the state and of intangible property, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations in the following cases, subject to the exemptions and limitations hereinafter prescribed: 1. When the transfer is by will...
Էջ 51 - This court has repeatedly laid down the doctrine that diversity of taxation, both with respect to the amount imposed and the various...
Էջ 144 - The rule, therefore, is not a substitute for municipal la^r: it only prescribes that that law have the attribute of equality of operation, and equality of operation does not mean indiscriminate operation on persons merely as such, but on persons according to their relations.
Էջ 140 - ... que trust, as may possess either present rights of enjoyment, or fixed, absolute or indefeasible rights of future enjoyment, or of such as would possess such rights in the event of the immediate termination of particular estates, unless they consent thereto, either personally, when competent, or by guardian or committee.
Էջ 10 - To cause the deposition of witnesses residing within or without the state or absent therefrom, to be taken, upon notice to the interested party, if any. in like manner that depositions of witnesses are taken in civil actions pending in the circuit court, in any matter which the commission shall have authority to investigate or determine. (9) To visit the counties in the state, unless prevented...
Էջ 134 - Where any property shall, after the passage of this act, be transferred subject to any charge, estate or interest, determinable by the death of any person, or at any period ascertainable only by reference to death, the increase accruing to any person or corporation upon the extinction or determination of such charge, estate or interest, shall be deemed a transfer of property taxable...
Էջ 141 - The premium rates for such insurance shall be the net rates based upon the American Experience Table of Mortality and interest at the rate of 3 per centum per annum.