property," as used in this article and section, is hereby declared to include moneys, credits, bonds, stocks, dues, franchises, and all other matters and things, real, personal, and mixed, capable of private ownership... Provisions of the State Constitutions Relating to Taxation: Report to ... - Seite 3von United States. Congress. Internal Revenue Taxation Joint Committee - 1938 - 161 SeitenVollansicht - Über dieses Buch
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1937 - 144 Seiten
...meaning than that usually understood. The California constitution, for instance, defines "property" to include "moneys, credits, bonds, stocks, dues,...personal, and mixed, capable of private ownership." Montana has a similar provision. Idaho requires that "the definition of property shall be fixed and... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1936 - 144 Seiten
...meaning than that usually understood. The California constitution, for instance, defines "property" to include "moneys, credits, bonds, stocks, dues,...things, real, personal, and mixed, capable of private own. ""= Tappan \: Merchants' Nat. Bank (19 Wall. 490). PART II. POWERS OF THE STATE GOVERNMENTS 105... | |
| California. Legislature. Senate - 1891 - 1018 Seiten
...taxed in proportion to its value, to be ascertained as provided bv law. The word property, as used m this article and section, is hereby declared to include...mixed, capable of private ownership; provided, that fruit trees and vines under five years of age, growing crops, property used exclusively for public... | |
| California. Legislature. Assembly - 1895 - 1312 Seiten
...this Constitution, shall be taxed in proportion to its value, to be ascertained as provided bv law. The word " property," as used in this article and...credits, bonds, stocks, dues, franchises, and all other matter and things, real, personal, and mixed, capable of private ownership; proridtd, that property... | |
| California. Legislature. Senate - 1899 - 1616 Seiten
...of a just debt due from a solvent debtor. Land and improvements thereon must be separately assessed. A mortgage, deed of trust, contract. or other obligation by which a debt is secured shall, for the purpose of assessment and taxation, be deemed an interest in the property affected thereby.... | |
| California. Legislature. Assembly - 1885 - 768 Seiten
...States, except milroads, shall be taxed in proportion to its value, to be ascertained as provided by law. The word property, as used in this article and section, is hereby declared to include moneys,credits, bonds, stocks, dues, franchises, and all other matters and things, real, personal,... | |
| California. Legislature. Senate - 1895 - 1334 Seiten
...thirteen thereof, and by amending section one of said article, so as to read as follows: or this i declared' to include moneys, credits, "bonds, stocks, dues, franchises, and all other matter and things, real, personal, and mixed, capable of private ownership; provided, that property... | |
| California. District Courts of Appeal - 1915 - 926 Seiten
...taxed in proportion to its value, to be ascertained as provided by law, or as hereinafter provided. The word 'property', as used in this article and section,...capable of private ownership; provided, that a mortgage . . . shall not be considered property and subject to taxation; and further provided, that property... | |
| 1916 - 950 Seiten
...taxed in proportion to its value, to be ascertained as provided by law, or as hereinafter provided. The word 'property,' as used in this article and section,...capable of private ownership ; provided, that a mortgage . . . shall not be considered property subject to taxation ; and further provided, that property used... | |
| Mississippi. Supreme Court - 1904 - 940 Seiten
...(2) The constitution of California, adopted in 1879, by .section 4, article 13, provided expressly that "a mortgage, deed of trust, contract or other obligation by which a debt is secured, shall, for the purpose of assessment and taxation, be deemed and treated as an interest in the property... | |
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