| Irving Browne - 1889 - 824 страница
...valuation thereof equal to the aggregate value of the shares in its capital stock. The rate of taxation is determined by an apportionment of the whole amount...upon property in the Commonwealth during the same current year, as returned by the assessors of the several cities and towns, upon the aggregate valuation... | |
| United States. Supreme Court - 1892 - 768 страница
...the deductions provided for in this. section, at a rate determined by an apportionment of the.whole amount of money to be raised by taxation upon property in the Commonwealth during the same current year," " upon the aggregate valuation of all the cities and towns for the preceding year."... | |
| Massachusetts. General Court. Joint Special Committee on Taxation - 1894 - 184 страница
...determined in the preceding section, after making the deductions provided for in this section, at a rate determined by an apportionment of the whole amount...money to be raised by taxation upon property in the commonassessors of the several cities and towns under section eighty-six of chapter eleven, upon the... | |
| Massachusetts. Commission on Taxation, 1896-1897 - 1897 - 342 страница
...excess is then taxed at a rate which is roughly the average rate of taxation in the Commonwealth. It is determined by an apportionment of the whole amount...taxation upon property in the Commonwealth during the current year upon the aggregate valuation of all the cities and towns for the preceding year. The amount... | |
| Massachusetts. Commission on Taxation, 1896-1897 - 1897 - 342 страница
...case of railroad and telegraph, and telephone companies, may be called the taxable corporate excess. of money to be raised by taxation upon property in the Commonwealth during the current year upon the aggregate valuation of all the cities and towns for the preceding year. The amount... | |
| Texas. Tax Commission - 1899 - 428 страница
...excess is then taxed at a rate which is roughly the average rate of taxation in the commonwealth. It is determined by an apportionment of the whole amount...taxation upon property in the commonwealth during the current year upon the aggregate valuation of all the cities and towns for the preceding year. "The... | |
| 1900 - 854 страница
...stock, as determined by the tax commissioner, after making the deductions mentioned belovr, at a rate determined by an apportionment of the whole amount...money to be raised by taxation upon property in the state during the same current year as returned by the assessors to the tax commissioner, as above mentioned,... | |
| United States. Industrial Commission - 1901 - 700 страница
...diminished, is then taxed at a rate which is regarded as the average rate of taxation in the State, determined by an apportionment of the whole amount...money to be raised by taxation upon property in the State during the current year, as returned by local officials, upon the aggregate valuation of the... | |
| United States. Industrial Commission - 1901 - 702 страница
...diminished, is then taxed at a rate which is regarded as the average rato of taxation in the State, determined by an apportionment of the whole amount...money to be raised by taxation upon property in the State during the current year, as returned by local officials, upon the aggregate valuation of the... | |
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