Report of the Commission on State Tax Policy

ad valorem tax adjustments allocation factor applied Assessed Value Assessment Ratio average bank stock tax bonus book value business inventories business tangibles Business Tax Act cent Central R. R. Class I railroads competing moneyed capital Corporation Business Tax Corporation Franchise Tax cost County distribution domestic corporations effect Essex County estimated excise tax exempt factor under Section Federal financial business fiscal foreclosure foreign corporations gross receipts hands of individuals income tax increase intangible personal property investment Jersey City legislation Legislature Lehigh Valley loans lottery million municipalities national banks Newark Number personal property tax problem property tax rate proposed railroad property railroad tax ratables real estate recommends requirements shown in Table substantial tangible personal property tax assessed tax base tax burden tax law tax lien tax lightning Tax Policy TAX RETURNS 1946 taxable net worth Taxation of Intangible taxing district taxpayers tion total assets total tax true value valorem valuation veterans