| 1901 - 1110 páginas
...corporation (excluding from such debt the indebtedness for current expenses) and to deduct from the result the aggregate amount of the equalized or assessed valuation of all the tangible property of said corporation. Inasmuch as tangible property in Illinois is assessed at only one-fifth of its... | |
| Illinois. State Board of Equalization - 1873 - 254 páginas
...companies and associations. I&cond — From the aggregate amount ascertained as aforesaid, there shall he deducted the aggregate amount of the equalized or assessed valuation of all the tangihle property, respectively, of suoh companies and associations, (such equalized or assessed valuation... | |
| Illinois. State Board of Equalization - 1874 - 150 páginas
...shall be determined to be the equalized or assessed .value of the tangible property of this State, there shall be deducted the aggregate amount of the...property, respectively, of such companies and associations ; tsuch equalized or assessed valuation being taken, in each case, as the same may be determined by... | |
| 1876 - 668 páginas
...From the aggregate amount ascertained as aforesaid, there shall be, deducted the aggregate amount ot the equalized or assessed valuation of all the tangible...the same may be determined by the equalization or assesinent of property by this board), and the amount remaining, in each case, if any, shall be taken... | |
| Alexander James Dallas - 1876 - 856 páginas
...fair cash value of the capital stock, including the franchise, respectively, of such companies nnd associations. " Second, From the aggregate amount,...respectively, of such companies and associations." This mode of taxing corporations npon their capital stock is upheld in other States. Commonwealth v.... | |
| 1902 - 1178 páginas
...exchange or the books nf said corporations; and the returns made to the state board, or other means (excluding from such debt the indebtedness for current...amount of the equalized or assessed valuation of all tangible property, respectively, of such companies and associations (such equalized or assessed valuation... | |
| 1899 - 908 páginas
...ascertained shall be taken and held to be the fair cash value of the capital stock, including the franchises respectively of such companies and associations. Second,...may be determined by the equalization or assessment R Cas (NS) Detroit, etc., R. Co. v. Commissioners of Railroads of property 0}- this board, and the... | |
| 1901 - 980 páginas
...circumstance that will assist in arriving at a just and equitable fair cash value of said capita] stock. " i. From the aggregate amount ascertained as aforesaid...tangible property, respectively, of such companies and ascociations, wherever the same may be located (such equalized or asiesscd valuation of its Illinois... | |
| United States. Supreme Court - 1904 - 856 páginas
...of a corporation is at least theoretically correct. This rule is, in substance, as follows : — " First, The market or fair cash value of the shares...respectively, of such companies and associations." This mode of taxing corporations upon their capital stock is upheld in other States. Commonwealth v.... | |
| United States. Supreme Court - 1904 - 856 páginas
...relation to other taxable property of the State. The rule adopted by the board is as follows : — " First, The market or fair cash value of the shares...valuation of all the tangible property, respectively, of snch companies and associations (such equalized or assessed valuation being taken, in each case, as... | |
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