Pacific States Reports; Extra Annotated ... [1850-1883] Volume 6
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: ...this State, owned by any person or persons not domiciled in this State," to be consigned goods within its intent and meaning, and provides that all persons selling such goods shall be subject to a tax, for the use of the State, at the rate of fifty cents on each one hundred dollars of the amount of sales made by them. The act also requires a monthly statement under oath from them of the amount of their respective sales, and provides in case of their neglect or refusal to pay the duties imposed, that they shall forfeit double the amount thereof. These provisions were in force at the time the tax, which is the subject of consideration in the present case, was levied, unless repealed by the Revenue Act of 1857. This latter act declares all property within the State subject to taxation, with certain specified exceptions, among which consigned goods are not designated; and the definition which it gives of "personal property" in the fifth section is sufficiently comprehensive to include goods of that class. The Act of 1854 does not impose upon consigned goods the tax to which other personal property is subject; it only imposes, as we have stated, upon the sellers of such goods a percentCrosby e. Patch. age tax on the amount of the sales made. The Act of 1857, if applicable to consigned goods, differs materially from that of 1854; if applicable, it authorizes State and County taxes upon such goods to the same extent and to be levied in the same manner as upon any other personal property within the State, without reference to the fact whether they have been the subject of sale or remain in their original condition of imports, and the property of nonresident consignors. If the sixth article of the Act of 1854 is repealed by the Act...
- 189 x 246 x 42mm | 1,456g
- 13 Sep 2013
- United States
- black & white illustrations