 | 1886 - Страниц: 444
...prescribe by general law such regulations as shall secure a just valuation for taxation of all property; so that every person and corporation shall pay a tax...proportion to the value of his, her, or its property: I'ror'uled, That a deduction of debts from credits maybe authorized: Pror'uleil further. That the property... | |
 | Nebraska. Supreme Court, David Allen Campbell, Guy Ashton Brown, Lorenzo Crounse, Walter Alber Leese, Lee Herdmen, Henry Clay Lindsay, Henry Paxon Stoddart - 1886 - Страниц: 802
...565. Finch v. York County. only. The essential elements of tins provision are that the legislature shall provide such revenue as may be needful by levying a tax by valuation, so that every person shall pay a tax in proportion to the value of his property. As we read it, no words of limitation,... | |
 | 1886 - Страниц: 902
...subsequent years, the taxes will be assessed accordingly, so that the injunction of the constitution " that every person and corporation shall pay a tax in proportion to the value of his or her property," will be regarded. This clause has been understood to mean the value at the time of... | |
 | 1921 - Страниц: 1038
...fifty cents nor more than one dollar each." Section 2 provides: "The General Assembly shall provide for levying a tax by valuation, so that every person and...shall pay a tax in proportion to the value of his or her property; such value to be ascertained by some person or persons to be elected or appointed... | |
 | 1886 - Страниц: 1062
...Our constitution, moreover, requires that the general assembly shall provide such revenue as shall be needful by levying a tax, by valuation, so that...person and corporation shall pay a tax in proportion to his, her, or its property. Section 1, art. 9. To the enforcement of this provision it is obviously... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1936 - Страниц: 144
...Therefore, it necessarily follows that under the constitution of the State all taxes must be levied by valuation so that every person and corporation shall pay a tax in proportion to the valuation of his or its property. Pointing to the fact that the income tax provides for a graduated... | |
 | 1897 - Страниц: 1226
...under I the provisions of the statute, is to be deterI mined by valuation, so that every person ami ! corporation shall pay a tax in proportion to ! the value of his, her, or its property inherited; and it is not inconsistent with the principle of taxation fixed by the constitution, anil... | |
 | 1898 - Страниц: 1242
...state, that "the 111.) 50 NORTHEASTERN REPORTER. (111. general assembly shall provide such revenue i as may be needful, by levying a tax by valuation, so that every person and corporation ahall pay a tax In proportion to the value of ! his, her or its property"; and In section 3 j that... | |
 | 1927 - Страниц: 960
...assessed valuation which may be provided by law and which does not violate the mandate of the Constitution that every person and corporation shall pay a tax in proportion to the value of his or its property. It includes all the steps which the law requires to subject the property to the tax.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1938 - Страниц: 198
...shall prescribe by law such regulations as shall secure a just valuation for taxation of such property, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its tangible property, provided that the Legislature may determine the manner and extent of taxing transient... | |
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The General Assembly shall provide such revenue as may be needful, by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property... 
