Report of the Commission on Revenue and Taxation of the State of California: 1906 ...

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W.W. Shannon, Superintendent of State Printing, 1906 - 296 էջ
 

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Common terms and phrases

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Էջ 230 - State, subject only to the two restrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State...
Էջ 120 - But the value of property results from the use to whirh it is put and varies with the profitableness of that use, present and prospective, actual and anticipated. There is no pecuniary value outside of that which results from such use.
Էջ 91 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Էջ 18 - ... refrigerator, oil, stock, fruit and other car-loaning and other car companies, operating upon the railroads in...
Էջ 22 - The franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in more than one county in this State shall be assessed by the State Board of Equalization at their actual value, and the same shall be appoitioned to the counties, cities and counties, cities, towns, townships, and districts...
Էջ 17 - ... the value of the property affected by such mortgage, deed of trust, contract, or obligation, less the value of such security, shall be assessed and taxed to the owner of the property, and the value of such security shall be assessed and taxed to the owner thereof, in the county, city, or district in which the property affected thereby is situate.
Էջ 243 - ... the assessment and taxation shall not be at a greater rate than is made or assessed upon other moneyed capital in the hands of individual citizens of this state.
Էջ 17 - The power of taxation shall never be surrendered or suspended by any grant or contract to which the State shall be a party.
Էջ 121 - it is not everything that affects commerce that amounts to a regulation of it, within the meaning of the constitution.
Էջ 230 - Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal property of the owner or holder of such shares, in assessing taxes imposed by authority of the State within which the association is located...

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