The Forum, Vol. 23 (Classic Reprint)
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Stand: | 2015-08-04 03:50:33 |
Produktbeschreibung
Excerpt from The Forum, Vol. 23 Discussion over the sum, justification, and methods of taxation is increasing in volume and intensity. We, in the United States, are always under the political dominion of two governments at once, one National, and one State; but in regard to taxation, each individual may, if his property is widely dispersed, be subject to many more than two governments. If he has property in each State of the Union, he is subject to the taxing powers of forty-five States, and also of the Government at Washington. There are, besides, territorial governments and minor divisions of States possessing the power of taxation in one form or another. A great deal of deserved criticism of the rather antiquated "General Property Tax Law" of New York has grown out of the exceptions which the courts have imposed on the early rule that while realty must be taxed in the State in which it is situated, personalty follows the owner, and must be taxed where he has his domicile. A failure by New York farmers to fully appreciate how much of New York personalty is exempt from taxation, because in Federal or city bonds, or situated outside the State, underlies some of, but not all, their complaints that personalty escapes full taxation. Exemptions from taxation need revision, and will before long receive attention; but plans for using such exemptions in order to inflict unequal and unjust taxation on a class will be scrutinized. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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