Report of the Wisconsin State Tax Commission 1898

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Democrat Print. Company, state printer, 1899 - 289 strani
 

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Stran 164 - Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as Little as possible, over and above what it brings into the public treasury of the state.
Stran 43 - In determining the value the assessor shall consider, as to each piece, its advantage or disadvantage of location, quality of soil, quantity of standing timber, water privileges, mines, minerals, quarries, or other valuable deposits known to be available therein, and their value.
Stran 69 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Stran 58 - ... duly witnessed and acknowledged, shall be prima facie evidence of the regularity of all the proceedings, from the valuation of the land by the assessor, inclusive, up to the execution of the deed, and may be recorded with the like effect as other conveyances of land.
Stran 165 - An inheritance tax is not one on property, but one on the succession. 2. The right to take property by devise or descent is a creature of the law, and not a natural right — a privilege, and therefore the authority which confers it may impose conditions upon it.
Stran 128 - ... gains or receipts of the present or past years. The character of the tax, or its validity, is not determined by the mode adopted in fixing its amount for any specific period or the times of its payment. The whole field of inquiry into the extent of revenue from sources at the command of the corporation, is open to the consideration of the State in determining what may be justly exacted for the privilege. The rule of apportioning the charge to the receipts of the business would seem to be eminently...
Stran 107 - That the levying of taxes by the poll is grievous and oppressive, and ought to be prohibited...
Stran 175 - ... personal property, tax the occupier, be he owner or tenant, of any building or portion of any building used as a dwelling, or for any other purpose, on a valuation of three times the rental or rental value of the premises occupied. Tenement-houses occupied by more than one family, or tenement-houses having a rental value not in excess of a fixed sum, should be taxed to the owner or occupier.
Stran 174 - In order to reach personal property two plans were submitted: (a) tax the house and buildings as real estate separately, at the same rate of valuation as the land, that is, fifty per cent.; and then, assuming that the value of the house or buildings, irrespective of its contents, is the index of the personal property of the owner or occupier, tax the house or the building on a valuation of fifty per cent, additional to its real estate valuation, as the representative valuation of such personal property.
Stran 113 - It sends large amounts of property into hiding ; it drives capital in large amounts from the state ; worst of all, it imposes unjust burdens ,upon various classes in the community; upon the farmer in the country, all of whose property is taxed because it is tangible; upon the man who is scrupulously honest...

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