Taxation in New York State (Classic Reprint) PDF Download
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Author: Frederick David Bidwell
Publisher: Forgotten Books
ISBN: 9780428729752
Category : Reference
Languages : en
Pages : 304
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Book Description
Excerpt from Taxation in New York State Taxation in New York is unintelligible unless it is correlated with the revenues and expenditures of the government. A study of the revenue system in this State from the earliest days, when it was a Dutch colony, down to the present time discloses how much, and at times, all the revenue was derived from indirect sources. As the Dutch colony, New Netherland, the colonial revenue was nearly exclusively derived from two sources, from duties and from excise. In 1650, accord ing to Secretary Cornelius Van Tienhoven, the revenue of the colony was derived from an eight per cent export duty on beaver skins; an excise on beer of (three guilders) per tun, which was first imposed in 1644; and an excise on wine of two cents (one stiver) per can, which was first imposed in 1647. In looking to their mother country for models of tax forms to introduce into their American posses sions the Dutch settlers found numerous types of indirect taxes to choose from, but no tax that bore any resemblance to a general property tax. Every form of indirect taxes had been developed by the Dutch to carry on their war of independence. The importa tion and consumption of wine, beer and liquor was heavily taxed after about 1580. Also many articles of luxury as well as necessity were taxed either by an import or an excise duty. Direct taxes did not play an important role in Holland during this period. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Frederick David Bidwell
Publisher: Forgotten Books
ISBN: 9780428729752
Category : Reference
Languages : en
Pages : 304
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Book Description
Excerpt from Taxation in New York State Taxation in New York is unintelligible unless it is correlated with the revenues and expenditures of the government. A study of the revenue system in this State from the earliest days, when it was a Dutch colony, down to the present time discloses how much, and at times, all the revenue was derived from indirect sources. As the Dutch colony, New Netherland, the colonial revenue was nearly exclusively derived from two sources, from duties and from excise. In 1650, accord ing to Secretary Cornelius Van Tienhoven, the revenue of the colony was derived from an eight per cent export duty on beaver skins; an excise on beer of (three guilders) per tun, which was first imposed in 1644; and an excise on wine of two cents (one stiver) per can, which was first imposed in 1647. In looking to their mother country for models of tax forms to introduce into their American posses sions the Dutch settlers found numerous types of indirect taxes to choose from, but no tax that bore any resemblance to a general property tax. Every form of indirect taxes had been developed by the Dutch to carry on their war of independence. The importa tion and consumption of wine, beer and liquor was heavily taxed after about 1580. Also many articles of luxury as well as necessity were taxed either by an import or an excise duty. Direct taxes did not play an important role in Holland during this period. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Robert Hiester Montgomery
Publisher: Forgotten Books
ISBN: 9780656776658
Category : Reference
Languages : en
Pages : 696
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Book Description
Excerpt from New York State Income Tax Procedure, 1921: Including Corporation Franchise Tax Naturally it would be foolish to repeat something which pleased no one, and as there has been a gratifying demand for a book dealing solely with New York procedure, I have endeavored to comply with the demand. If federal income tax procedure were not complicated it would be an easy task to administer a state law which in most respects duplicates the federal law, but at its best an income tax law presents many close problems, and there are in addition many differ emees between the rights and inhibitions of the federal and state constitutions. These differences are summarized in Chapter II and are discussed in detail in the appropriate chapters. No apology, but perhaps an explanation, is needed for the frequent references in this book to 1921 federal Income Tax Procedure. I have tried to discuss fully and explain all of the major points involved in the preparation of the New York State returns, but there are hundreds of special points which seldom arise and which could not be discussed in this book unless some hundreds of pages were added. I have therefore assumed that those wishing to be fu/lly in formed regarding special points will find the references to 1921 federal Income Tax Procedure helpful. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Henry M. Powell
Publisher:
ISBN: 9781331326397
Category : Reference
Languages : en
Pages : 608
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Book Description
Excerpt from The Taxation of Corporations in New York: With Forms, and an Appendix Containing the Provision of the Federal Income Tax Law Affecting Corporations Since the publication of the first edition of this book in 1905 by Mr. Powell, there have been many additions to the case law in connection with local taxation, and the statutory changes affecting the taxation of corporations for state purposes have been frequent and radical. The statute governing the annual franchise tax ( 182 et seq. Tax Law) which was radically amended in 1906 and 1907 has now been construed by the Courts in most important particulars. The subject of the special franchise tax, which at the time of the publication of the first edition was still before the Federal Courts on the question of its constitutional construction, has now been passed on by those courts as constitutional, and has also been interpreted by the Court of Appeals in this state in many of its features, particularly on the important question of the method of arriving at the value of the special franchise. It may, therefore, be said that the development of this important branch of state taxation has now been marked out on permanent lines. All of these things have induced the authors to prepare and present a second edition of the book, bringing the case and statute law, affecting corporations in this state, down to date, and to make the book complete as a work on corporate taxation, the new Federal Corporation Tax Law (Income Tax Law) has been added. The present edition has, in the main, followed the scheme presented in the first edition, viz.: that of a commentary on the statute and case law of taxation. The body of the book has again been divided into four parts. I. Local Taxation, which comprehends the assessments of corporations by local assessors for local purposes. II. The Special Franchise Tax assessed by state officers, and partly administered by local officers. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works."
Author: Henry M. Powell
Publisher: Forgotten Books
ISBN: 9780656353453
Category : Reference
Languages : en
Pages : 702
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Book Description
Excerpt from Taxation of Corporations and Personal Income in New York In June, 1918, the author in his preface to The New York Franchise Tax on Manufacturing and Mercantile Corporations, made the statement in calling attention to the adoption by the states of the federal plan of income taxation, that we may there fore look forward to the extension of the principle of net income taxation as a permanent feature of our state revenue system. At that time, there had been in successful operation for more than a year, in the State of New York, the act taxing manufacturing and mercantile corporations on net income based on their return to the United States Treasury Department. This law has now been ex tended by the New York Legislature of 1919 so as to apply to all business corporations, including personal service corporations, and the rate has been increased from three to four and one-half per cent. The same Legislature acting upon the recommendations of the Joint Legislative Committee on Taxation, headed by Senator Fred erick M. Davenport and Assemblyman Franklin W. Judson, passed a law taxing personal incomes modeled on the federal plan (article 16 of the Tax Law), which, together with Articles 9 and 9a gov erning the taxation of public service corporations, banks, insurance companies and business corporations, forms the subject of the pres ent volume. Parts I, II and III cover the taxation of corporations and the remedy by certiorari. Part IV treats of the tax on per sonal incomes. These subjects may not appear at first glance to be closely related, and yet, the general scheme of both New York acts is taken from the federal income tax laws. In their state administration they are closely allied by reason of the fact that the common remedy of certiorari is applied generally to the cor poration taxes as well as to the personal income tax. So, too, in their method of collection, they are similar. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: New York State Tax Department
Publisher: Forgotten Books
ISBN: 9780656497133
Category : Reference
Languages : en
Pages : 94
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Book Description
Excerpt from The New York State Tax Bulletin; May, 1916, Vol. 1: Manual for Instruction of Assessors First. Investigate and examine, from time to time, as to the methods Of assessment within the state, and confer with, advise, assist and direct assessors and other Officials charged by the statutes Of this state with duties relating to the assessment Of property for taxation. Second. Furnish local assessors with such information and instructions as may be necessary or proper to aid them in making assessments. Assessors shall comply with such instructions and their compliance may be enforced by the commission. Third. Make such reasonable rules and regulations, not incon sistent with law, as may be necessary for the exercise Of its powers and the performance Of its duties under this chapter, and prescribe the form Of blanks, reports, assessment-rolls, and other records relating to the assessment Of property for taxation, and furnish such forms to assessors and other Officers at the expense Of the state. Local assessors shall follow the forms so prescribed and the com mission shall enforce their use. Fourth. On and after April fifteenth, nineteen hundred and fifteen, assess, determine, revise, readjust and impose the corpora tion taxes under article nine Of this chapter. Fifth. As provided in article two Of this chapter fix and deter mine the full value Of special franchises and equalize the same with other real property in the town, city or village in which the Special franchises are situated. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: New York State Tax Department
Publisher:
ISBN: 9780243095100
Category : Reference
Languages : en
Pages : 736
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Book Description
Author: Henry Montefiore Powell
Publisher: Forgotten Books
ISBN: 9781333573096
Category : Reference
Languages : en
Pages : 408
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Book Description
Excerpt from The Taxation of Corporations and Personal Income in New York Consolidated corporations. - Before the amendment of 1892 (chapter 668, Laws of consolidated corporations were re quired to pay the organization tax. After this amendment no tax was required from a consolidated corporation except upon the excess stock. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Irving National Bank
Publisher: Forgotten Books
ISBN: 9780331261776
Category :
Languages : en
Pages : 136
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Book Description
Excerpt from New York State Income Tax Laws: Practical Questions and Answers Executors, Administrators, T rustees, and Guardians Who must file a return? Who pays the tax? About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: New York
Publisher: Forgotten Books
ISBN: 9780428531515
Category : Reference
Languages : en
Pages : 192
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Book Description
Excerpt from Report of the Special Tax Commission of the State of New York: Transmitted to the Legislature January 15, 1907 State revenue of Taxation of business corporations in ion of public service corporations in. M State and National banks ln st companies in. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Thomas Ludlow Chrystie
Publisher: Forgotten Books
ISBN: 9780365801221
Category : Law
Languages : en
Pages : 930
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Book Description
Excerpt from The Law and Practice of Inheritance Taxation in the State of New York The chapters on'procedure have been so arranged as to enable the practitioner to follow in sequence the nec essary steps to be taken, the subject of non-resident es tates being contained in a separate chapter to obviate the confusion which might otherwise arise by an attempt to treat together resident and non-resident estates. They are designed to anticipate and answer the questions usually asked by the practitioner who is not thoroughly familiar with transfer tax procedure. As most of the questions of practice are dealt with and determined in the unreported adjudications of the surrogates, their opinions have been quoted from wherever possible. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
