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Page 207
... taxation , as they have been in- corporated into the general mass of property subject to taxation . " A license could not be held to be a property tax without making it uncon- stitutional , as being together with the ad valorem tax ...
... taxation , as they have been in- corporated into the general mass of property subject to taxation . " A license could not be held to be a property tax without making it uncon- stitutional , as being together with the ad valorem tax ...
Page 211
... taxation . American Press Co. v . Gros- jean , D.C.1935 , 10 F.Supp . 161 , affirmed 56 S.Ct. 444 , 297 U.S. 233 , 80 L.Ed. 660 . A very wide discretion must be con- ceded to the legislative power of the state in the classification of ...
... taxation . American Press Co. v . Gros- jean , D.C.1935 , 10 F.Supp . 161 , affirmed 56 S.Ct. 444 , 297 U.S. 233 , 80 L.Ed. 660 . A very wide discretion must be con- ceded to the legislative power of the state in the classification of ...
Page 447
Louisiana. assets exempt from taxation , and that portion which is taxed under another name than capital . Id . The capital of a bank is its property , and is liable to taxation , unless it is specifically exempted . City of New Or ...
Louisiana. assets exempt from taxation , and that portion which is taxed under another name than capital . Id . The capital of a bank is its property , and is liable to taxation , unless it is specifically exempted . City of New Or ...
Contents
ΤΟ | xii |
Research Louisiana State Law Institute | xviii |
Chap Page | xxiv |
Copyright | |
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1934 amendment 2nd Ex.Sess allowed annual license April 12 assessment authority B.T.A. Docket basis cense tax cent centum Chapter collected Collector of Revenue computing Constitution Construction and application court dealer December 31 dividends dollars engaged exempt federal income tax Federal Law fees filed foreign corporations franchise tax gain or loss gross annual gross income gross sales History and Source horsepower impose a license interest L.Ed La.Ann Law Acts Law Review Commentaries Law under R.S. Legislature liable Louisiana luxury tax manufacturer ment motor vehicles municipal net income Notes of Decisions occupational license tax Op.Atty operated Orleans owner paid parish payment peddler prior laws provided as follows purchase purpose refund registration retail S.Ct sales tax selling semi-trailers Sess soft drinks sold Source of Law statute tangible personal property tax imposed tax levied taxable taxation taxpayer thereof tion trucks wholesale