Municipal World Volume 16

Municipal World Volume 16

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1906 edition. Excerpt: ...compelled to pay this pupil's board while attending school in the adjoining section, but the parents or guardian of the nonresident child should pay to the trustees of the school to which their child has been admitted such fees monthly as may be mutually agreed upon. (See section 94 of The Public Schools Act, 1901). Collection of Taxes. 389--J. H. B.--C. and G. are partners in equal shares in a livery business. They are assessed in September, 1902, for real property $150.00; personal property, $1,100.00. Taxes for 1903 are collected on this assessment. In April, 1903, they dissolved partnership, and sold all the assessed personal property by public auction. G purchased a part of the property at the sale and continued the business on the same premises. G paid one-half of the total taxes for 1903. C refuses to pay anything. From whom and how should the balance be collected? It is not stated whether the collector's roll for 1903 has been returned to the treasurer by the collector in accordance with the provisions of The Assessment Act or not. If the roll is still in the hands of the collector, since C and E were assessed jointly for the property, and their names are presumably entered in the collector's roll as liable for the taxes, the collector can enforce payment by distress of the goods and chattels of either or both of the persons taxed, wherever found in the county within which the municipality lies for judicial purposes. If the roll has been returned to the treasurer, payment of that portion of the taxes chargeable against the land may be enforced by sale of the land after the three years mentioned in The Assessment Act, or the amount may be collected by the municipality from either or both of the persons taxed (C and E) by more

Product details

  • Paperback
  • 189 x 246 x 21mm | 708g
  • United States
  • English
  • black & white illustrations
  • 1236768736
  • 9781236768735