Double Taxation in Massachusetts; A Full Exposition of the Injustice and Inexpediency of Parts of the Taxation System in Massachusetts

Double Taxation in Massachusetts; A Full Exposition of the Injustice and Inexpediency of Parts of the Taxation System in Massachusetts

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1895 edition. Excerpt: ...for a comparison with Massachusetts the assessed personal property of New Hampshire is only 17 per cent. of the total for 1890, or far below the 25/0 per cent. of Massachusetts. Thus, it will be seen that the usual statement of the experience of New Hampshire has been misleading from the different manner of estimating assessed personal property in that State and in ours. It has been argued that, although Vermont has reached only the Massachusetts percentage of personal property, with all its listing laws, yet that is so because Vermont has no large cities, and in Massachusetts there is more personal property. It is no doubt true that there is more personal property in Massachusetts cities than in the smaller ones of Vermont, but at the same time, the presence of this additional personal estate makes the real estate of the Massachusetts cities just so much more valuable, for it is only the presence of personal property that gives value to real (See ante p. 12) so there is no reason why the proportion of personal to total would be any greater in Vermont than in Massachusetts. On the contrary, experience shows that, by listing laws it is in the rural communities that the largest proportion of personal to total assessed property is found. "It is the country counties which pay the taxes upon personal property." (Report of Tax Commission of Ohio, 1893, p. 31). On the same page of this report it is shown that the country counties find 11 per cent. intangible personal property to total, while in the city counties there is found only 5 per cent., and special instances are shown, illustrating this principle on pages 33 to 35. In Massachu By the U. S. Census (Bulletin, No. 192, p. 4), the assessed personal property of New Hampshire is put at...show more

Product details

  • Paperback | 32 pages
  • 189 x 246 x 2mm | 77g
  • Rarebooksclub.com
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236627504
  • 9781236627506