MASTER NEGATIVE NO. 95-82323- 1 8 COPYRIGHT STATEMENT The copyright law of the United States (Title 17, United States Code) governs the making of photocopies or other reproductions of copyrighted materials including foreign works under certain conditions. In addition, the United States extends protection to foreign works by means of various international conventions, bilateral agreements, and proclamations. Under certain conditions specified in the law, libraries and archives are authorized to furnish a photocopy or other reproduction. One of these specified conditions is that the photocopy or reproduction is not to be "used for any purpose other than private study, scholarship, or research." If a user makes a request for, or later uses, a photocopy or reproduction for purposes in excess of "fair use," that user may be liable for copyright The Columbia University Libraries reserve the right to refuse to accept a copying order if, in its judgement, fulfillment of the order would involve violation of the copyright law. Author: U.S. Bureau of the Census ■[^■M ' B I Taxation and revenue systems of state and.. Place: Washington, D.C. Date: 1914 COLUMBIA UNIVERSITY LIBRARIES PRESERVATION DIVISION BIBLIOGRAPHIC MICROFORM TARGET ORIQIMM. MATERIAL AS HLMED - EXISTING BIBLIOGRAPHIC RECORD MASTER NEGATIVE « U.S. Bureau of the emuiit^ ... Taxation and roTenue ^yitons of state and local govern- mente. .A digest of consfcitational and statutory provisions lelating to taxation in the different states in 1912. Washing- tonjGovtprint off., 1914. 215 Pb ST*. At head of title: Department of comiiieroe. Bmeaa of Hie oennia Wm. J. Harris, director. ^Prepared in connection with the decennial inyestigation on Wealth, oeot, and tazatloii, and pabiUhed In advance of the complete report, under the supervision of Starke M. Grogan, Jolm Lee OmUbBr. AxOmt I. Hlrsch, directed by Hickman P. Childers. 1. Taxation^tate. 2. U. S.— Census. 13th. 1910. i, Gragan. Starke Mc]Uughlln.l«0- n. Coulter, John Lee. 1881- m. Hlrsch, 0 14—80810 HJ825&A2 mi |48tl] RESTRICTIONS ON USE: TECHNICAL MICROFORM DATA FILM SIZE: ^6mi jnrv REDUCTION RATIO: IW IMAGE PLACEMENT: lA (ha) IB IIB DATE nLMED: bift^^S INITIALS: (fe TRACKING # : FILMED BY PRESERVATION RESOURCES, BETHLEHEM, PA. O 00 INI O ^^^^ en 3 o >> — Q 3x 3 r- O go OIX o 01 3 > O ^^p- ^^^^ o m OQ I Ho X < 1^ $ X M 2i i 8 1.0 mm \ 1.5 mm 2.0 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ atxsdefghijklmnopqrstuvwm 1234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ - _ abcdefghijklmnopqrstuvwxyz 2.5 mm 1234567890 1 V o n ni ^ I Tl i X O 00 > 3D O 3 3 b 3 3 1° >< a) H. r li if E fS [3 •icq IN3 3 3 > 00 0} O r< I illl';:,,. SCHOOL OF BUSINESS liiilr€toiillfttpifflt niB T.lWA^Ip| SdicM}! ol Bttstness Statistical ' r* iriSiM ;> K ei: {■ C#ltliTit'':i. ''. ■ DEPARTMENT OF COMMERCE BUREAU OF THE CENSUS WM. J. HARRIS, DRBCIOR UBRARY l&CHOOL OF BUSINESS TAXATION AND REVENUE SYSTEMS OF STATE AND LOCAL GOVERNMENTS A DIGEST OF CONSTITUTIONAL AND STATUTORY PROVISIONS REUTING TO TAXATION IN THE DIFFERENT STATES IN 1 912 WASMNCTON (xyviiiiiiiiin iitiNiiiic ovncB MM lyfllllllllllllB,^ • • • • • b • • • ■ • • • • • • • ••• • • • _ » • • • • • • • ! !• • • • • • • *• • • • • • ■■■■I ■■■li X ■ iu ,^ J • ' - ry ... • i • ■- '5' [Sew. Vaifc CONTENTS. Introduction , C5 Revenue Laws Alabftma Arizona ArkansaH.... California . . . Colonulo Delaware District of Columbia. Florida Georgift Idaho niinoiH. Iowa Kannan . . Kentadcy. LouisiaBB. Maine 11 IB 2S 44 49 53 56 59 64 69 74 79 84 89 93 99 Maryland 105 Michigan 115 MinneBOta 120 124 130 Revenue Laws or— Oontiiiaed. Nebraska 140 14S 148 New /ereey 152 New Mexico 157 NvwYoik Um North Carolina 187 North Dakota 172 OUo 177 OklalMMi-.-. IW Or^n 190 Pennsylvania 195 Rhode Uand Stt South Carolina I08f South Dakota 218 Texas Utah Vecmont. 227 233 239 2tt Wadiington. . Wert Yiiginia. (8) I if.,: Kent <■ ' LETTER OF TRANSMITTAL DEPABTMBNT OF OOMMSBCE, BmtBAij or ram Cmrsus, WiMuflm, D. OMer IS, 1914, Sm: I have the honor to transmit herewith a bulletin relating to the revenue systems of the state and local governments for the year 1912, with a brief statemeni of the laws enacted in 1913 which materiallj affected the revenue systems. Thisbiilbti&luHi betn preparedin ennnlmviegtjg>tw WeaUli, Debt, mod Tu»- tioB wtfcflriwd by the penntfiMit eeiuiis uit, vbd is puMMied in uiwuiee of Ukrn iWHipiiitu iqiort in cnder tiiAt the infonaalian floBteiiied in it mnj not be wilUieU from Hm poUiB mntH tiie completion of entin mvestigation. This bulletin was prepared under the supervision of Starke M. Grogan, chief statistician in charge of Wealth, Debt, and Taxation, John Lee Coulter, expert special agent in an advisory capacity, Arthur J. Hirsch, chief of division, and was directed by Hickman P. Childers, expert cliief of division. Acknowledgment is also made of the Mrriees of Henry W. Geidee. Tciy i«ipeotfii%, To Hon. WiLUAX €. Rbdfibld, TAXATION AND REVENUE SYSTEMS OF STATE AND LOCAL GOVERNMENTS (I) TAXATION AND REVENUE SYSTEMS OF STATE AND LOCAL GOVERNMENTS. A DIGEST OF CONSTITUTIONAL AND STATUTORY PROVISIONS RELATING TO TAXATION IN THE DIFFERENT STATES IN 19IX INTB(»MJCTiON. This bulletin, which constitutes a part of the inves- t%ation of the Bureau of the Census on Weetth, Debt, ndlkntSon, prascnto ft Sgat^ of tiie Iftus xdiiiiiig to tenlixm in the different stales. Tbese digests are ft revieion of nmilar digests covering the year 1902, published as a part of the report of this bureau on Wealth, Debt, and Taxation for that year. In order that the revenue laws presented in tills section of the work nuiy be slndied in thn gdftlibn to the ftstoal pubie leoe^ and ezpenditnies, to be presented in another buBeti&i the verision proper cov- en the legislative enactments up to and including the year 1912. Following the general presentation, there is also set forth for those states whose legislative bodies assembled during the year 1913, a brief state- ment of the laws enacted in that year whieh mateiially afleoted 41io itrane fyB^MBB* Hm state Imps lea^e wide disontbnary powers to the local governments as to matters relating to taxa- tion, but in each state there are statutory provisions of a general character intended to bring about um- formity in the levy and collection of local taxes within the state. Tbe compilfttiomof the taxation andver- enne systeDW m prwieoted in this bulletin are based i^on general statutory provimoia only. The provi- nons relating to taxation and revenues to be found in city charters or ordinances, local in character, have not been included. The compilations are therefore prima- marily concerned with state taxation and reimiues, and county and municipal taxation and rorenues are eoTWttd and (4) haainaaa taxea, hcanaaa, and fees. The counties and incorporated cities and towns are the only subdivisions of the state with independ- ent powers of taxatimi. CONSTTTUTIONAL PROVISIONS. Asnou XL tec. 211. All taxes levied on property in thie state shall be as- •eand in exact proportion to the value ot Buch property, but no tax diall be asBeBsed upon any debt for lent or Idn of veal or penonal Hmmty while owned by the landlord or hired during tbe current year of such rental or hire, if audi nst or panonal propecty be anocmnrd at its full value. BBO.SIS. Tte power to levjrtMBBiriiaU not be Mptod toln- difiduals or private corporations or associKliaBiL Sac. 213. (Refers to public debt.) Sbc.214. The kgifllatarediall not have the power to Iflfry in any QM ywwr a greater rate of taxation than cdzty-five one-hundredths of 1 pwcent on the value of the taxable property within this state. Sao. S16. No county in this state shall be authorized to levy a gnatoriatoof tuatfoehiaayoaeyiaronthe value of taiable prop- erty therein than one-half of 1 per cent: Provided, That to pay debta ^i ^ n g on the 6th day of December, 1875, an additional rate of «M4(rattfi of 1 per cent may be levied tad oolleetod, whkh •pptoiniated exclusively to the payment of such debts and the interest thereon : Provided, further, That to pay any debt or liability now existing against any county, incurred for the erectioa, ooBetnic- tkia,flrMinteDa&ceaf1iieaecesBary public buildiagi or bridges, or that may hereafter be created for the erection of necessary public buildings, bridges, or roads, any county may levy and collect such ^wdal taxes, not to exeead oae4aaiA of 1 per omt, aa oaqr have been or may hereafter be authorized by law, which taxes so levied and collected shall be applied exclusively to the puipoeea for which the same were so levied and collected. Brno. Sit. (TUa aactfan Ihnila flie nte in cities, towns, villages, and other muaic^pal COiponitianB to one-half per cent for current purposes; 1 p0r oeait for deMa existing December 6, 1875; for the eityof Ifobila, Ihi a e iumlh a p e i c o at for ciuwat puipo ee a aad jkne- fourths per cent for debts existing December 6, 1875; for cities of Birmin^m, Huntsville, and Bessemer, and the town of Andalwida, one-half per cent tat current purposes and one^alf per cent for » Thia compilation is derived mainly from the following sources: ••Hie Code of Alabama, 1907, " approved July 27, 1907, prepared by James J. Mayfield, conuniflaioiier. PuUiahed by the Manhall A Bruce Company, NashviUe, Teun^ 1907. The Constitution of Alabana, IMI. The Session Laws to 1911. The Revenue Code of the State of Alabama, 1906, published by debts existing at the time of adoption of thia oeaatitution; for the city of Montgomery, one-half per cent for geaenl puipoaea and three-fourths per cent for debts, public achoola, and pdMic con- veniences; for Troy, Attalla, Gadsdoi, Woodlawn, Brewton, Piatt City, Ensley, Wylam, and A vondale, an additional tax not to exceed one^ialf per cent; for Decatur, New Decatur, and Cullman, an additional tt w e torth a per cent, to be applied, ia Deeatat; lor public schools, public school buildings, and public improvements, and in New Decatmr and Cullman exclusively for educational pur- poses, to be expended by the adiool traatoea; but tfie additional tax in Troy and the citiea named thereafter abeve anait be maetianed by majority vote at special election.) Sbo. 217. The property of private corporations, associations, and individnda ol ' kind in this state passing from any person who may die seized and poasesaed thereof, or any part of such estate, money, or aecoritiea, or intereat fteMia toaarfened by the intealate laws of this state, or by will, deed, grant, baqaia, aale, or gil^ made or intended to take effect in pQeseaskm after death of the grantor, devisor, or donor, to any person or persons, bodies politic or corpontte, ia trust or otherwise, other than to or for the use of the father, mother, husband, wife, brothers, sistorn, children, or lineal descendants of the grantor, devisor, donor, or intestate. ABTicLE xn. Sec. 221 . The legislature shall not enact any law which will per- mit any person, firm, corporation, or association to pay a privily, limian. or oAer tax to the state of Alabama and relieve him or it from the jay e at of ail ottar pdvilege and Uoenaa taxea in the state. Sec. 229. • • • T1wle|^datareaball,bygeneml law, provide for the payment to the state of Alabama of a fiaachin tax hy corpora- f ions organized under the laws of this state, which shall be in propcw- tion to the amount of capital stock; but strictly benevolent, educar tioMd, or ^ifKMa eo^ontiflan flhall not be raqeirad to pay aueh a tax. ♦ * • ARTICLE XIV. Sec. 259. All poll taxes collected in thiaatale ahall be i^^ilied to the aapport of the pdUie adwob in the raqiective oouatiea wiMie collected. Sec 260. The iaeome aiiaiag from the sixteenth section trust fund, the surpluaievanne fund, until it la called for by AeUldtod Stotes Government, and the funds enumerated in sections 257 (this section makes the principle derived from the sale of certain lands a trust fund) and 258 (this section appropriates donations and escheata to the adiaol fteda) of Oia conatitataon, together with a special ananaltax of 30 cents on each |100 of taxable property in this state, wb&Attekifislature shall levy, shall bea^ilied to the support and (U) TjyCATION MD R£V£NU£ SYSTEMS— ALABAMA, of the public schools, and it riiall be the duty ol th* to increase the public school fund from time to time as ity thenior and the conditioa of the treasury and the re- tained shall ho 9o construed as to authcvize the legislature to levy in aay am year a greater rate fl< state taxatioii for all purposes, includ- lq|gAiiil| Hhi W OMli m mtk HM worlli of tauble property: And jiwwirfjtirHtr, Tkit .Maiw..kaNi» ii^lil— .Ml jwt the legislature from first providing for the payment of the bonded indebtedneaB of the state and interest thereon out of all the reva&ues slate. Sec. 2"Fig the demand on the fo* Ui Hot of aMMBt, to be cbMiBd to the tKqmiw 9i collected wiHi tlw lUEe% and n foe of 25 centa Ibr teim- ance and wrviei of eacb notice to a taxpayer of an increase in bio proporty iwhll Hi iion by tbe court of county fftmmitwinnrm. tobecbaised agi^biil the tucpnyerif the otherwise canceled. (2) Thejudgeof probate in each county, elected forsixyeea^nhii nialMi ibiiinLle lor the Hirte sodHlar and far the collector. (3) A county tax commissioner, one in ead^ emmty, aiqpointed by the itete tax commission for a term of four yearn. This officer takes the place of the one fonnerly known aa the " back-tax commia- is compensated by a fee of 10 per cent on all escaped, delinquent, and back taxes, except poll, recovered by him. The fee is added to *»**«"*d paid by the taxpayer. In counties having no county tax conunissioner, licenM taxee are collected by tbedMiUL (4) The court of county commisaionerB, consisting of four moM- bon deeted lor four yean, and the judgeof probate, conatitutoaboairi of review. (5) The county tax collector, elected for four years, who receiVit the same c ommission s aaaanann^ except on qiedaltau^ en whkh ha reeeiwiOBly 2 per cent (6) The ilato andiUur, elected for four yean. (7) The ^te board of assessors for railroad, telegraph, and tele> phone companies, composed oi the governor, the secretary of otale, Iba a n d H o i, and the treaauier, tng p rbo i' with the attorney genoml, who acts as adviser and decides any tie vote. (8) The flUto tax commi ano n , rompoeed of three commisaionere, appoiiAadbjrtbaiiiiVMMa lia km jiaaiB. ThaeommiaaionecB are paid an annual lalaiy out of the state traaanqr. Thfa ba^f hw gaHal supervisory powers over the entire r ewn ne sjrstem and over all officials concerned with taxation. It CMI revalue and manioM IKoperty. Ite finding! am flflMiirivn «■ aO hs efleiirib mi a^ binding unless changed by a court of competent juriadiction. It also makes recommendations as to the reform and revision of the A. OSNSKAJL PBOFBilTY TAXIS, 1. Base — a. The property included and exempt. — All tangible real and x>ersonal property and all intangible property of eon^MOueB operating a publie utility m« subject to tbe fiMnI property tsx. Forporposeaof sdrslo wn tnTafinn^ thagpi^ smt H iiit of sales at auction; the gross aiiiount of commissioniof any factor, broker and commission merchant; the gross receipts of all grain elevators, wharves, and stock- yards; and the gross income of all gas works, water- wozks, eleQtrie lig^i otanpanies, street nulways, toll tad loriM, si esnsli, dil8b«, dunuitli, nmosiis sBd pole loiidB, sm trested m property. (1) "Real property" is held to mean not only knd, dty, town, and village lota, but also all tlungB thereunto pertaining, and all Ml ULtuiea and ether tiUnpi m annexed or attadied thereto as to paa to a vendee by the conveyance of the land or lot. (2) "Personal property" is held to include all things, other than real property, which have any pecuniary value, and moneys, credita, and invertments in any bondi^ Ha^ j oln i» el M c h compa- nies, or otherwise. Credits include mortgages. (3) Exempt from taxation, boeidee public property, are state, county, and aMukipal bonda; cemeleiim; kliand buildings used for religious wordiip, educational, or pa^y diaritable purpoein, all school furniture and personal property used exclusively for school purposes; all property, real or personal, of public agricul- Inml ■miw'iiitlniia, or amodatioiM for the edaeatfan of ^bklmU students; Tennessee Valley Fair Association; State Fkir and Exhibit Amociation, and all propwty of atato or comity Uk TAXATION AND REVl associations; property of literary and scientific institutions; libra- ries of ministers of the gospel; all Ubaries not p w i e a ri o Ml, and re- T%fHrb«nbi twpt inr aale by of the goqpel and colporteurs; dtaf-mutee, insane and blind persons, and their property to the ex- tant of $1,000; all family portraits; household furniture to $150; lyoka of oaBen;lcaitorwagan;8coirBand calves; aoheadefhags;!!! headofrfieep; an poultry; all cotUm and agricultural crops grown in the preceding year, and all manufactured articles remaining in the hands of producer or manufacturer; proviaiona and seed; all woai^ higappaid; all looms anil apfanine wheels kept for use of family; $25 worth of farming tools or mechanic's tools; 1 sewing machine to each &unily, when taxable prqiecty does not exceed $250; all money on depodit hi banks. Property used in the manufecture of calcium cyanide is exempt for 10 years after b^;inning construction ol sugh plant. Pig iron is exempt for 12 months from time of prodiiction. An p r o per ty used and devoted exclusivdy to the amnnfMrture of patented devices for the protection of human life, is exempt for a period of 10 years from 1907. The patented ri^ts and stock of such corpomtiona are aim eannqpC for said posiod. To encourage cotton and woolen factories, it was enacted in 1893 that the county or city authorities mig^t grant them exemption for five years; in 1901 ahipbuilding plants were given tiw saow bounty, and it waa fafflier i»ovided that cotton factories established since 1187 investing $50,000 therein prior to 1907 should be exempt htm all taxes for 10 years, and ahipbuilding plants investing $500,000 iHMn tv» TMM IMt ivem aim egasasplsd iMm an taxes for 10 years. To encourage the development of the unused water powers of the stote, all property, business, and franchisM necesmry for the {mxkIuc- tfon and distribution of hydroeleclxic power is exempt for 10 yean liter tibe begbnias «f the oonstmcti(Hi of any such plant. 6. Asaessment—Tben is but one assessment list for state and county purposes. The assessment is based upon the actual cash value of the property assessed and is made by the county assessor on the basis of sworn statements furnished by the taxpayecs. llw sassBsment of sill property is made annually sad nfen to the Irt dsy of October; it is made up between that dste snd the 1st of February with a "supplementary" SBseasment up to the first Monday in May. Property brought into the state after the 1st of October, unless bought with money already assessed, is taxable. Property is to be valued at its setusl cash vshie. When possiUe, the sssssaor is to interrogsto Uaqmftit personalty. Thb penalty for failure to mslos a vetom to the assessor is, in the esse of private persons, 10 per cent added to the assessment made by the assessor; in the case of railroad, telegraph, and long-distance telephone companies, and corporations whose gross receipts are taxable as property, the penalty is 50 per cent incrosse. Besides entsriog the Tshialion, the sseessor is required to enter separatsly in the aasess- ment book the amount of state, county, and special taxes on tifes aggr^ate of real and personal property. The assessor turns over the assessment book to the judge of probate, who makes the abstract for the state auditor and the county collector. If the ss- sessor diwoyers property thai has escsped taxation in any iflsmnnimt within fire yean pravioos, he assesses the hade taxes against that proporty and for this woilfii a iperial commission. No aa s aaoment shallbe changed to a greater or less amount for the succeeding year, unless there shall be a change in the conditicm em ting a public utility is computed from anntial statements filed with the state tax commission which form the basis of the assessment. From the true cash value of the company's entire property, asoortained by l«iffa«g the tugpefpie maihet or true value of all its sharea of stock and adding thereto the market or true value of its entire indebtedness secured by any mortgage, lien, or other charge upon its property, thece ie dedncted fte Mssssedvafaw of Ute eatisa tangible, real and personal, property of such company, and the remainder of the true value is fixed by the state tax commission as the true value for taxatkm of (he hanrbinw or intangible property owned by such company. The individual shareholders of any corporation paying ad valorem taxes are not required to list its shares for taxation or to pay ad valo- rem tana QB MH& thaiea. 'Whenever associations, etc., having no capital stock, engage in business in the state, the capital and property are treated as capital stock, and subject to taxation. tlbMiM of stock in corpomtions, other than nifaead, telegraph, long-distance telephone, express and eleepinf;: rar rompanies, build- ing and loan associations, and banks, are assessed at market value, and, if the aggregate vahM of shara exeeeda Ae aggvegaia vahw of the real and personal property of the corporation assessed, are liable to taxation on such excess. The coipMation pays for the stockholder^ the tax on such excess. CBHmaof stock in banks are assessed to the stodholden at a hdr and reasonable cash value, less the assessed \'alue of real estate taxed to the bank. The bank pays the taxes for the stockholders. Any unincorporated bank shall be s awswd at a fcir and ro a a o n s Wa carii value. e, ^SfNoKeofioii.-— Ihere is no equslizatbn, strictly interpreted, of any part of the assessment in Alabama, but the court of county commissioners sits as a board of review and hears and adjudicates all objections to the assessment, treating them as regular cases on the doeket to be tried in the nsme of the state of Alabama as plaintiff snd the taaq>ayer as dtlendani. An appesl from its decision may be taken to the drcuit court. There is no state board of equalization and no equal- ization, so called, between counties. But the super- vision of assessments by the tax commission is intended to produce equality. 2. RatB— The constitution of 1876 limited the rate nMeh might be levied for state purposes to 75 cents on each $100 ol ttHMssed Taluation; that of 1901 reduced tbe t4 TAXA'TKM AND REVENUl SYSTEM&-ALABAMA. ■mte to 65 cents. The annual rate is not determined by apportionment, but the code (subject to amendment at li gh session) fixes the late in round numbers, and is for the yarioos §or schools, 10 cents for the relief of needy md anion, and 25 cento iorfleiMfalpuipoMk 3. CoUecHon— Taxes are coUected by the county tax collector, who im fMod for his servioes by commissions out of the taxes ctfcctod, miiiltf to tilDW altoiig^ •Imped nuOl Ibob, iMid by the tai]^^ Mnquent taxes. Ttezm afe dne anii p^rabb after the 1st of October and become delinquent on the 1st day of January. The collector attends in each elec- lioii pveciDct twice each year and makes appointments mm fiymfliit of taasBa. SiiDept for the collectors' aiid liteial tbera aia no panaltiea for _ nil taata in^r ba ecdketed by I of peraonal property, 1^ gpniMiiiiiaBly •by sale of lands undsr aotioii by ths ooorl of eomity nero. fh» state poll tax (see sec. 194 of Art. VIII of the Iposlitiilion), less expenses of levy and coUection, is 1 into the state treasury and by it disbursed to the amuiiy to be exiMDded lor the adiook within the 1. Every male inhabitant frani 21 to 45 yeacs of age not exempt by law. Those exempt are: Township trustees (in chai^ of schools), aU members of Alabama National Guard, and all persons permanently disabled tataUe ptopsr^ doea wit eseeed ffiOO, deaf- , Mid bliiid. fixed by the oanatitiitioii at $1 J0 for 3. CkjUeetion — Oollected by county tax coUectors under supervision of atatoamitor. Af^pmlAomA by tlie state saperinteiideiit of ediiea> iilll. liacb county is entitled to si tbepoltaies col- lected within its bounds, and each township or school distiict and each nuse therain to the aaMaol ooOeBted €. There is, at present, no inheritance tax in Alabama, but the constitution of 1901 provides that the l^;iala- a tax. (Art. XI, sec. 219.) IK. w^hoiit eaoeption are eovered, as an by ihe general fmperty tax, by are also subject to special privilege taxes. Tb» con- stitution of 1901 (Art. XII, sees. 229 and 232) pro- vides that the l^islature shall by general law provide for the payment of a franchise tax. Domestic coipontioiu whose paid-up capital stock does not exceed stock; if the capital stock exceeds $50,000 and does not 11,000,000, 11 per thousud on the fiist $50,000, and 60 cento lor mA tfwwmd of the rsiiMinder; if it exceeds $1,000,000 and does not exceed $5,000,000, $1 per thousand on the first $50,000, 50 cents per thousand for the next $950,000, and 25 cents per thousand on the remainder; if it exceeds $5,000,000, $1 per thousand on the fint |W,0$», Mewto par thnwail m tta —tt fW^flWI, » onto per thousand on tkeaiKtfMllyili^aBd IteMlipw AaaBMltoi the remainder. FlB w%ii COfjpantinMi avthoriaed to do tmripniH in the stoto psf on their actual amount of capital an aamial franchise tax equal to that paid by domestic corporations on their paid-up capital stock. In addition to this tax, foreign corporations pay to the county an amoBBteqwltooBe-hatfthe— neatpsMto^gtoto. neaaMvat of Inachise tax to be paid by any foreign corporation is ascertained 1^ deducting from the capital of such cotpocation the ■OMNUit of loeas secsred bjr moflBiiges OD rad estoto. The following privilege or license taxes on corpora- tkna are aataMs and Mrait in dumelff Iraoi the other Beenses: • liMSiaiiiafMtoipiiiBs, except I h i to isa l, pay ttoWfcuriiyaiaoinito to the insurance commissioner on gross premiums received, lees the premiums returned by cancelation: Foreiga fire, $1.50 on the $100 of gross premiums; oIlMr foNigB mmpanjes pay 12 on the $100 of gross premiums; domestic insurance mmrantss piy $1 on eacb $100 of gross premiums, less said return premiums; any such domes- tic company paying a tax on its property or shares may deduct the MMlkwittiitax. Fraternal otaiaiwtbM pa| a tax of $50, but all funds of such society are exempt fraia sD 1 other than taxes on real estate and office equipment. FIm Imhiu'S empailee pay to Ae insdiMMe commkBioner annually, in addition to other taxes, one-fifth of 1 per cent on graai premium receipts, less r^um prraoiums, for tlie purpose of defray- ing expense phone (xwManies whose lines do not exceed 200 miles within the state vK^mtmHaa to property taxes, 60 cents per mile; over 200 miles, $350. On the gross income of fret|^ Una apd eiR||aMateaBptoriaia tax ol 3 per cent is levied. Bdfldiag and loan mnMam, A t mmk pr few%n, pay a prfri- lege tax of $1 on eadhtflgOIOel paid-up capital stock up to $100,000 and 50 cento on eaek fliOM ever $100,000, and also taxes on oflice fUmHaw i— dieai wi B te t but aw act r e qui red to piqrtaxee on mort- gages on real estate. Railroad companies operating lines within the state pay as a rail- road License tax such percentage of their gross ftaroinfif i accruing vithia tha itoto aa nay be BOSoaaxy to paj Ike »• TAXATION AND REVENUE SYSTEMS— ALABAltA. 15 Mutual cooperative societies or associations for farming and truck- ing purposes are exempt from all ciopoiaticni taxation and licenses. The ooaito ol oooBty commisriunerB or ether eoofto of like juris- diction may levy for county purposes license and franchise taxes net to eanseed fiO per cent ef such taxes levied far atote puipoaes. 1. BUBorass taxis, hWMsaaB, and isn. For state purposes a large number of licenseB are levied. Confederate soldiers ai Alahi^m«i. an exempt from fioenees, state, ooonigr, and mnmieipsl, tot peddling and himtiiig. The licenses are as follows; and, except idiere noted, the amount fpirm is the chaige for the lioaase for one year: Abslzact companies, in towns or cities of 20,000 or more, $30; in toWM or cities of 10,000 to 20,000, $20; 5,000 to 10,000, $10; less than 5,000, $5. Architect actuaries, $5. Auctioneers, towns or cities of 20,000 or over, $50; 8,000 to 20,000, $30; 5,000 to 8,000, $20; 1,000 to 5,000, $5 ; transient auctioneers, $50. Automobiles for hire, $25. AstoMolwlee for private use, each car having kas tiian 20 horsepower, $7.50; from 20 to 30 horsepower, $12.50; from 30 to 40 horsepower, $17.50; 40 horsepower or more, $20. Automobiles pro- pelled by steam, $15; by electricity, $12. SO. Automobile dealers, $100. lUigatelle or Jenny Lind table, $50. Baseball park in or within 5 miles of towns of 10,000 or less, $10; 10,000 to 25,000, |25; 25,000 to 50,000, $50; 50,000 or more, $100; and, if played on Sun- day, tfw aaHoato are doebled. Bicycles for rent in dtiee over 20,000, $15; 10,000 to 20,000, $10; leas than 10,000, $5. Billiard table in connection with a saloon, $50. Billiard toble not in con- nection wHh a saloon, $25. Billposten in dtisB and towns of 20,000 or more, $25; 10,000 to 20,000, $15; less than 10,000, $5. Bond makers, $60. Book agents, except those selling religioiis pub- lications, and Federal or Confederate soldiers of the Civil War, or hkUgent or disabled peieons skiing only in comty of neidfloce, $10 in each county. Bottlers of soft drinks not containing caffeine, in or within 5 miles of towns of 5,000 or less. $25; from 5,000 to 20,000, $S0; more than 20,000, $100. H drinks oontoin cafMne, doable the above amounts. Bowling allejrs, $25 each. Brewers and agencies of brewers, $1,500. Brokers or commission merchants in towns or cities of less than 2,500, $5; 2,500 to 5,000, $10; 5,000 to 10,000, $15; 10,000 to 25,000, $25; 25,000 or more, $80. Cards, deafen in, $5. Chauffeurs, $5. Cider dealers, retail license of $20 renewed for $2.50 for stoto and $10 for county. Cigarette dealers outside incor- porated dties or villages, $5; in cities of 5,000 or less, $10; 5,000 to 10,000, $15; 10,000 to 20,000, $25; in all other places, $35. Cigar and tobacco dealers in towns of 20,000 or more, $10; less than 20,000, $5. Circuses in or within 5 miles of towns or cities of 5,000 or uore, for each day, $160; in other pl aces, $tlOO; pony and dog shows in towns or cities of 10,000 or more, per day, $35; in other places, per day, $25; side shows, per day, $10; flying jennies, $10. CSieaa parades in towns or dtiee of more Uma 100,000, $50; from 50,000 to 100,000, $35; 25,000 to 60,000, $25; in aU other places, $15. Civil engineers, $5. Coke or coal dealers in towns or cities of 20,000 or more, $20; 5,000 to 20,000, $10; 5,000 or less, $5. Cold storage, $10. OoUectmg agencies in citim of 90,000 or more, $100; less than 20,000, $25. Commercial or mercantile agencies, $300. Commissaries, wbeu the number of employees is less than 50, $30; from 00 to 100, 180; more fiiaa 100, flOO. Compoaadess and rec- tifiers, $2,500. Concerts or exhibitions, not wholly for charitoble, school, or religious purposes, $10, and if continuous, $5 per day, $15 per week, or $30 per month. Construction companies, $10 in each eoonty. OorponliaBa doing business in Alabama not specifically re- quired to pay some other license whose paid-up capital stock is under $10,000 pay $10; $10,000 to $26,000, $15; $25,000 to $50,000, IK; 160,000 ta «IM,O00, 180; 1100,000 te t200/N». 175; $200,000 to $300,000, $125; $300,000 to $400,000, $170; $400,000 to $500,000, $200; $500,000 to $1,000,000, $300; $1,000,000 e sold does not exceed $5,000 per annum, state Ucenaa or privilege, $1,000, county, $500; from $5,000 to $10,000, state $2,0QI» county, $1,000; exceed^ $10,000, state $5,000, county $3,000. Veterinary sn ^ipoBM ^ IIk Wagonaand bugieB, $50 for e«A eennty and $10 for each team. Warehouses or elevaton for the storage of cotton, storing not more than 10,000 bales a y«ar, $25; 10,000 to mjm. IBO; Mm 90,0011, m; mm tlm 90,000 balsa, HW. H^tnesB and juiy ccstificates, dealing in claims against tbe state, HO . ▲|i||ip^:J|pp b9'fll||l|^ the Alabama Oyster Comndasixm t»»f 75,000 inhabitants or over the apportionment corresponds to that for distribution of returns from liquor licenses. Dispen- saries pay no license or privilege tax. The money paid to a city or town may be used at discretion of the legislative body thereof; money paid to the coonty liimiimr « to be fnrpwidiHl in maintflnanee and sup- port of the public schools of the coonty, and in the improTemaoLt and maintenance of public roads of said county, except that 10 per cent of said sum is to be used by the court of county commissioners in paying pensions to Confederate veterans of said county. CoumT Mmwwkuwm, A, OKMBBAL FBCWEBTT TAXSB. 1. Base — The property incfaidMi and the methiid of — mmm mmt and of equalisation are the saaM fbr coiaty as for state pupeMi. 2. Rate— The rate is fixed by the court of county commis- sioners and a special rate may be levied for erecting or repairing county baihBngi and tor impzoyiDg and yMift rt»»Am^ tba Inttnp «flt ttt anrweed one- fovrth of 1 per cent. Various counties have special taxes assessed for road and bridge purposes. Some counties have wheel taxes. 3. Collection — Made by county collector at the same time and in the same manner as state taxes. The tax aananr of aaeh ooanty ia aatitled to receive from the tax collector, out of the first moneys collected, for each town or city of over 100,000 inhabitants the following amounts: Four-tenths oil percwt for the city tax yean ending September 30,1112, and BaplntelO, ins, and thanafln tiro^nthaof 1 pn cant. The tax collectw of each county is entitled to a commission on tax collection in cities of over 100,000 population as foUowa: For city tax, year of September 30, 1912, thraa^mtfaa of ^ 1 per cent. Judgea qI probate of respective counties receive a commission atllnntoal li piroaataaawaynoaivadbytbBmloraacbcity nvar liUMi intaUlaHto an laAamion in toa miles of their residence, but not to exceed 10 days per annum; or, in default of labor, to pay not less than $1 nor more than $3 per day of required senriee. D. ooBFcnancnr TAzm Foreign corporations pay to the county an iiiipiiiil equal to one-IuJf the amount ai the franchise tax paid to the state by said corporatioa. (SeeSuteBevenues.) B. msmmuk xaxn, lhhiisbs, and fsbs. The court of county commissioners may levy license taxes adifitional to the state license tax and on the same subjects up to 50 per cent of the state tax except where otherwise provided. Rates especially mentioned are for li^tning-rod agents, $10; for peddlers of medicine, $50; peddlers of docks, |250; supply cam, 110. DofimBiybengkiaMdaadafeeof 25«eiita, tosedwr with a tax of II , must then be piid to jadge of paobale. Soaaa oonatiea bava a special dog tax. H. IMDVBIIHUIT PBCHniB. For ewmty's share, see Dispensaiy PluilB, under state revenues. MuNicxPAi. Revenues. A. onnEBAi. raononr taxis. I. Base— The property indaded is the same as for state taxa- tion. JmniiTfTTf Muniripalitieg may mahe an annual assessment of their own. Equalization. — There is no equalization proper, but the intendant and the alderman hold a meeting to "correct errors." The municipal rata is fimited by the constitution of 1901 to one-half of 1 per cent of the valuation of prop- erty as assessed for state purposes, and is fixed by the municipal authorities. (See citations from constitu- tion for numerous special provisions.) Courts of the county commiasionerB and boards of revenue xA the county tdierB time ia leviad a ipadal nad and bddia tax, pajr to each municipality oiisfcaW of Oa BMaegr ooBaetod tiMaaia ea such road or bridge tax. Municipalities may levy special taxes or ■■waamffinta for B. POLL TAXES. Able-bodied adult males may be required to work on the roads as may be necessary, anywhere within 6 42649'— 14 2 3. CoOteAoi^ The mnnioipel authorities may appoint some penmi to eoflect taxss; in towns of over 100,000 population, the counly tax collector is ex officio city tax collector. The levy has the force of a judgment and may bo enforced in a manner analogous to that for state taxes. Insolvent city taxes are collected by the county tax collector. ii TAXATIOK Mm REVENTIE SYBTEIIS-ARISONA B. POLL TAXMtL ]lHM|iiillw iiii^ levy « poffl te pmposes of not exceeding |2 on mtik able-bodied D. fjiffgffyg^j^tf^ TAXES. Tbere are no coiporation taxfiB as socli. (See Bin- neaa taxes, etc.) B ■ U lUHHm H , Yjyms IJOBltflBS. AKD' ma. ■ipfna coiipaiiiaa pay tbo iolloiiniif ' lieenae taarn In municipalities having a population of 500 or leas, $2.50; 500 it 1,000. $15; 1,000 to 2,000, |25; 2,000 to 3,000, $35; 3,000 to 4,000, ili; 4,000 to 5,000, $75; MOO to 10,000, $125; 10,000 to 15,000, $175; The foQowmg mmiiBqpal tasaa inagr be levied mi common carriers: In Bnaictpaiitiea having a popuktiaii not exceeding 250 inhab- ilMja, fm; mam liwB Sii Mid Ml exoeeding 500, $15; man lliaa 500 and aol «BeMdiaf 711^ 1311; iKve than 1,000 and not exceeding 5i,000, $25 lor %m int thoiuand and $25 for each additional thou- ■iBd or maior loMtiaB thoeof ; more than 5,000 and not exceeding ]iyn% •» te iB« thoanad aad fW lor eMdi additiiml th^ m majority fraction tha«of; more than 10,000, $25 for first thou- ■■mI and $35 for each additional thousand or majority fiacticBi aH||||j|||:|t,fXN)*^ *^ laaaicipali y ' waA a tea. Jk M&;ipal tax on street railway, electric ligbt, gas and steam hating and mterworia companies shall not exceed 2 per cent of Iti B g |i— i B u a ip ti cf wmA bariaew. Amy aaioiiBt paid atiataagiUe faoperty tax is allowed as a credit on and against such license tax. Tdcgr^ph and long-distance telephone companiea may be taxed % anndc^alitiae ftv aie pririkBge of doing Ini^^ ML —a icipal cocpocations are empowered to levy and caOect a Ueaiee tax on all exhibitions, trades, businesses, vocations, ooen- and prof essiiHu, chaiging a fee of 50 cents for issuing audi ( I— mace CBaqMHriaa aro eMMft twm tMa taa.) Municipal corporations may assen apoB fire and marine insurance nniiaiiifii $4 on each $100 of groM pewiiiinii, leas piemiuma le- tumed by cancellation; except that such municipal corponrtkm My clHii^ a ibt aiiaiaraa license at the b^p^ new coMinenieii aotta eoMii^ f g nwrt rf tin giiiM lentlaaM. ka returns. In additiMi 4e tta amount paid the state, the several cities and toirae May oiUtet fteai iiiiMieiaii) eoe^Maies, otfaar tlwa fire aal marine, for the privilege of dsiag business a piivil«ge or license tax based ^MmWI, or contracted away. All taxes shall be uniform upon the ■Me dasB of pn^ierty within the tenitorial limita of the authority levying the tax, and aiiail be levied aad collected for public par> Sao. 2. There shall be exempted from taxation all Federal, •Me^ ooonty, and municipal property. Property est and the principal of such debt wiUda 9ft ym ktm the iaal passage of the law creating the debt. No tax shall be levied except in pursuance of law, and every law faiqwdagatMt i i ii il i ton mt mOf ifcaetjietettbitoK, to tiMA eUaek «aly it Adl be SfpHed. TAXATION AND B£V£9m£ SYSfIiaiB--ARm>N All taxea levied and collected ior state purposes shall be paid into the state treasury in money only. Sao. 4. The fiscal year shall commence on the 1st day of July in each year. An accurate statement of the receipts and expendi- tures of the public money shall be published annually, in such BMttUNr ae ibaB be pmvided by law. Whenever tlie ex peneee f m tilft bisi inf Qcmatioii iffrtawialriit Tbe ponilty lor hamMag m 'Mm isi m mmmmmmt at §^ timeB iltt amount of tax for Qm jtm and loss of aU li^^la before the board of equalization. Fifty per cent of the penalty goes to the informant. The refusal to file a statement constitutes a misdemeanor punishable hf a ine of not lam tliaii $10 nor mora tliaii $300, it lor not hm Iham iifo dipi nor mora moBihaf or both. Tho amesBor la liable «ii.lia bond for tlw taana m ]§mipmty wbUk h».tm^mlB within any irrigation diitoiel dbil %e 'valMll hf tiw aBMMVat the aune rate per acre. It ii Ifca ity «i caaaty awiiiwr r to huaUk ^ jam, coanariaiinip a Ite of bwiimHw,, aaaidatknii, banks, and iadifiiaaii, dalag iflf a public character, whose tmvmtiA rahiatkm is |S,OM or with a Btetement of the property theieoi, and tiM I p la rri nn namn frnrawaaanit f T Hi in i n i 11m piDperty of railroads, except such as is not used in connection tibe f^pemtion of the roads, is aaBSflsed by the state board of fllM of way, roadbed, bridges^ culverts, roU- slaliaa gioaad%, baildin^, telegraph lines, and y a up ai tl asai a ad as i ys^y ife tte operatkm of the ruhray. 'Hie suiLiBBstat. aa aade k a p p ot ti o aad anMif 'tta conaitisa and annicipalitiee on the basu of the number of miles of main track, ghaieaof bank stock are assessed to the s ha r e h ol d ers, but the tax. Every telegiiiiiaaii lalepbone company is subject to a tax on its HBdidM% and intangible valnea^Mk county is appor- paC «f Ibe entire vataatiaii JMB|l|aal nkHSev I «f tta p a s per ty of the coagfiany theasla, ia pso|Miiti(m to the a^ote value of the property in the state, and in proportion that the kafthol the line owneid by the cmiqpany in the county bears to the Hanident herds of cattle, sheep, or goats are assessable where The tax collector apportions the tax paid to » M iach propofftioB as the ; of tile year wbiiA the hsi^ have ranged in each ibf ti c. EgmtiMlian. — ^The county board of supervisors acts as a county board of equalization, and may in- crease or lower any individual assessment, and may require the assessor to amend the roll or may itself ataamdil Aii appeal from this bowd fiaa to tba aiH perior ooivi of the eoim^. Hie state board of equalization convenes on tiie aao- ond Monday in August of each year for the purpose of examining the various assessments so far as regards the state tax and of equalizing the assessment in the various counties. It may increase or diminish the ▼aluatkni of property in any county aa nsdi aa in ili jadgmflnt may be neeemaiy to produce a jvat relataon between all valuations of proper^ ia the state; but in no instance shall it reduce the a^r^ate valuation of all the counties below the aggregate valuation as re- turned by the board of supervisors of each county. 2. Rate— The atate boafd of eqiiafiaatioii datenmiMW rate, iziiig such ratea for the several iuuli aa will ; the amotmts authorised by the laws creating funds. If for any reason l^e board faila to a rate of 5 mills is deemed to be levied. Hie state rate for all purposes for the fiscal year ending June 30, 1913, was $1.78 on $100 valuation. There is annually levied and collected a sufficient tax to raise the aaai of 1250,000 to be knofwn as the <*alBla lead tax fand," which is expended for the construction, reconstruction, repairing, impvoving, and maintaining of public highways, roads, and bridges. Tvaa^-4lve per caataf said ftni la fiidaelivea Aaa«yMiilj and under the direction of the state board of control and the state engineer; 75 per cmt is apportioned to the several counties. It is the dvty of the state auditor ta keep a ooasplete aoooont ready i»acticiag ia state, wgishrslinn, IB. Corporations pay to the corporation commission the following fees: For filing articles of incorporation, $10; filing annual report, $5; filing appointment of agent, |6; isndng certificate or ffling aitikieB of incorporation, $5: issuing certificate of incorporation, $10; for copy of documents, 20 cents per folio; affixing seal and certificate to copy, $2; registration fee, $15; investment companies for exam- ination, ^0; and varieasotlwr iseafiam jpahUt bm vjcecorpasatioBa The inspector of weights cellscts varieaa fssa and tutna the aima over to the state treasurer. F. THM nOOMB TAX. Theveia AO tnaeiBe laxiit Arisana. County Revenues. A. QWaBAI* nOPBBIT TAXXB, ' 1. Base — The property included and the method of assessment and of equalisation and odlection are the same for county aa for aUite nffwoea. 2. JSM^ The county 8iq>ervisors may levy taxes not to exceed $2 on each $100 of a-ssessed valuation of prop- erty and such additional amount as may be necessary to nieet the interest and payment of the county le pn^erty of the state; and by an annual per capita tax of $1, to be assessed on every male inhabitant of this state over the age of 21 years: Provided, That the general sawmbly may, by tftaeial law, aothaiiw adool districts to levy, by a vote of the qualified electors of such district, a tax not to exceed 7 mills on the dollar in any one year for school purpoees: Provided /urther. That no each tax shall be apfiropiiated to any other paqpe» aar to aajr ete dirtdct tlan iiait fee it waa levied. abuclx xiz. Sac. 11. * * * and all feea that may heieafter be payable by kw for any aarviee performed by any officer mentioned in thie section (the governor, secretary of state, auditor, treasurer, attorney general, judges of the supreme court, judges of the circuit court, proaecating attorneys, aNitt be paid in advance into the treasury. * * * Sec. 27. Nothing in this constitalion ihall be ao conatmed as to prohibit tiw geoeml aasembly bom authorizing assemmants on real property for local improvements in cities and towns under such regolations as may be prescribed by law, to be based upon the con- aeet of a majority in vaioeef ttepiapat^ aeiaBBi emnnf peapeiiif adjoining the locality to beaiactod, butauch ■Miiieaiiinlijfcalilie ad valaeem and ttiuform. OFFICSBS. The <^fiiieiia most direcUy conoemed with taxatioii are: (1) The county assessor, elected for two years, compensated by fees. (2) Tbe ceimty board ol taaallM ia'iilw p ip itj i , aBHoAa, growlivor other- ,«i MnMryaflikandfloristi; all i^m, oil, and water mains, pipes, and subways wherever located; all tracks, roads and of Btieet zaitways, turnpike and bridge companieB; all I «l tal i g i a iii and tdsphoM Unea; oeditB ol aivery Uad > debts owed by the creditor; the income of annuities, tta c^tal be taxed; investments in stocks, bonds, and se- Idnd; penonal property of carpontioBB, wlwtber liaiMliiilllii inoroutof theBtate;sliareeofatockialMudk^1te capital atodc, undivided profits, and all other means not forming fart of tbe capital stodk of every company, whether incMpoxated Hietenn "investment in bonds ' is held to include all mmiey i in bonds of whatev« kind, or certificates of indebtedness maa^," y^mtujbm iaated by incoqaorated or unin- towns, cities, townriupa. conntiea, atataa, or I, provided such bonds are held by persons residing atote, either by themselves or by others for them, whether The term "investment in stocks" is held to include all moneys ' in public stocks of this or any other state, or in any asso- aoipaiatioB, joiatatodk coatpany, or otkorwiae, the stock «f yUdi iaor naiy be divided into sharii, for tihe taxadoa aa 'Spa ti a l famMam ia made,. ImM by pannas raridfaK in tlw^ lead ia p w y er ty . Nataoaal bank notes, United States l^al tender notea, and all •Ckui iMitaaaud ccrt^katoaai United Stotes payable on deoiand aad circulating, or intended to circulate, as currency, and gold, r, or other coin, held or omraed by any citizen or residoitof tke t of Aiiaaaaa are expnariy declared to be taxable. 'ciedit'' aaeaas the excess of the aaai of all legal I and demands due to the person liable to pay taxes thereon iadhiding deposits in banks whcm added together, over and above lite anai of legal bona fide delito owed by aadi PMona received fkeai ¥«iiad ■at'kail to Ito aannftiaa. For exemptloaab aea Obnstitution. Article XYI, sections 5 and fi. The statutes add fire apparatus and buildings used exclusively for the safekeeping thereof, whether belonging to any town or to any file cooqnny oganiaed thMein; all property beloa«^ to camp meeting associations, Sunday school assemblies, Young Men's Christian Aaaociations, and aocietiee for religious instruction; and property bdonging to aad need exchndydy for the purpose of any agricultural society or industrial exposition, lleatatutea ahopio- vide a method of valuing real eatete which exempta grswiiv «tofS. h. Assessment. — In general, there is but one assess- ment and one assessment roll for state, county, and municipal taxes. City and town taxes must be levied on tibo appsmiMinflnt of the ooimty assessor as equalized for flM kvy of state aad eonnty- taaew. TW mmhi- ment refers to the Ist day of February and k made on the basis of a sworn list submitted by the taxpayer, the oath declaring the values entered in the list as correct. The taxpayer shall also, if the assessor de- mand it, fix the value of any timber, mines, fossils, qmoAm, wpnag^ or a&ything else (m the land that grtea a qieeial yalue. aveaepaiatolyi Property ia required to be assessed at its true and full cash vahto. In deteimining ita value the officers shall not adopt a different atandard ef vahw beeaoaa the aaaae ia to serve as a baob of taxation, nor Shan tte'prioa which paipartgr waali aaB at iMead aala ba adopted as a criterion of value. Real estote is assessed once every two years in the odd numbered years. IMfhie aaaiiaimateam aaile aimiially. The property of raibwad, telegraph, telephone, express, deepii^ car and pipe line companies, and of every power, heating, electric, RM, water, lAveei car, toll road, toll bridge, and similar corporationa doing boaaeaaia the atate is assessed by the atate tax oommiadoa. All other property is assessed by the county aMMt, lAt ^ f i t i by feea for the various items of assessment. Beeijr panon ef faU age aad eaoad mbti ia required to Hat all property owned or in his possession on the Ist day of February. Property brought into the state after the 1st day of February and prior to tiw lat day of October of any year is subject to taxation, unleas the owner can diow that the property kaa beea Med §at taxation for that year in some other place. Merchants and m a n u f acturers are assessed upon the aven^ value of property in Aev posBomiim daring^ year. Banks are assessed on the amount of their paid-up -»|T*tn| undi- vided profite, turn depoaita, moneys which during the year weiv ccBfettodiato wwrt a irt ielwd^aadenallfixtngM, furniture, aad other property that has been charged off to profit aaid kaa e^»wnwit. The asseasment ia made against the bank in the aggregate as agent for the diareluddefB. The bank pays the taxes, but it may recover bam tito ihareholders the amount of tazee pind, er dadoet fiit same from any dividend accruing. All taxes must be paid bafcw any sharesof stock can be tranafened. Nodeduction ia made hf ieeeoB«f|ib0lKtftatanypartof the capital of such institutioaa b inveeted in nontaxable securities, or securities otherwise taxed. Every association engiaged in insurance business, or in any se- carity» bonding, or indemnity business, or in any kind of inveat- manner as banks. Sleeping or dining car companies, express companies, and tele- gnph ooBBpaniee are aaaeaaed every yeer by theatoto tax commission on that proportion of their aggr^te capital stock, at its market value, which the mileage in the state bears to the total mileage. The aaaaanmit ao made is apportioned among the counties on an * ■ . Offioaf ' TAXATION AND REVENUE SYSTEMS— ARKANSAS. To aid the assessor in determining the true value of it^^ property, each corporation, including gas, telephone, bridge, street railroad, savings bank, mutual loan, btiilding, transportation, and eonatrac- tioB coaqiaaiaa, ia required to list not only the true value of all tangible property, but the market value (or actual value) of its paid-up capital stock and the total amount of its indebtedness. In the caae of any telephone compaiqr, the pde miles, and total atationa cension fund, 22^ cents for general fund, and 27 cents for school fund— total 67 J cents, or 6| mills on die dollar. 3. Collection — Taxes are extended by the dslt of the ccsmlycoiirL The lien for taxes attadieB on the first Kdndayln Jnne. The sheriff of each ooonty is the tax eoDector. He or his deputies attend in each election precinct, after the 1st day of February, for the collection of taxes. Taxes on real and personal property become delinquent after the 10th day of April, and may then be coUected by distraint. The penalty for d eKmpMii iy is 10 par oemt. The ooBeetor ia paid by oonmusnoiiB, as followB: For tile fiiBt flOiMO, 5 per cent; for all sums over $10,000 aad nnder $90,080, 8 per cott; far aU sonM over $20,000, 2 per cent. B. POLL TAX. While the poll tax is authorized by the State Con- stitution, each county collects and retains the whole amount collected. (See County poll taxes.) All property, whether belonging to inhabitants of the state or not, tangible or intangible, which passes by will or by the intestate laws of the state, or by deed, grant, sale, or gift, made or intended to take eflset after dimth of tlia jprantor, to any person or corporatum in trost or otherwise, is subject to an inheritance tax. When the property passes to a grandfather, grandmother, father, mother, husband, wife, lineal descendant, brother, sister, or any adopted child, the tax is 1 per cent of the cleer market value of tiie eetateiaeBoemof ^000. AVhen the property passes to any uncle, aunt, niece, nephew, or any lineal descendant of the same, the rate is 2 per cent of the clear market value of such property in excess of $2,000. Inall othercMaeB, therateiBaBfoll0WB: Onalleetateeof $1,000 to $10,000, 3 per cent; $10,000 to $20,000, 4 per cent; ItMMW to $50,000, 5 per cent; over $50,000, 6 per cent. The tax is payable to the state treasnrar at the deal^ of the d»» cedent. If not paid within 12 months thereafter interest at tts rate of 9 per cent is collected from the time the tax became due. The court of probate having Jurisdiction determines all questions arUag in cooaeetHB with the tax, and no eaacvtor or adadniitealor can be iltohiigiid aniit proof of paysMnt is ■nbautted. TAXATION AMB B£V£NU£ BY8T£if8~-AfifiANaA&. AUcaipaiatiitt8aietaaediuiderthegmc>«liwq>^ and in aihiitiaB ptty an anntnl fnoiduse tax of — f i f tieth ol 1 per cent m. Hbm ftapmtkm of tbe ouMaMliif fapitel otock of tk» caqianir lini ig pfO B CP ted by the property owned and in bosineee trans- in tlie state. Companies having no capital stock, and com- ] to taBHwt liasiMM of life and acdtet iBBonaM i of mutual benefit to its members, pay an annual Im pi:iiiM|iMmiiiiiiipqr'^ fc^owing annual tas: If the capital liork I'o less than $500,000, $100; if $500,000 or more, $200; building i»d lam associations, $2d. U any coipotation is delinquent, thwe Siventiefand Ffeivats pay a pdvikce tax oi 5 per cent on the It mmtstrnm % UDlNSBSy AMD The following taxes, generaUy known as "privilege tMces," are levied annuaJlj, unless otherwise stated: fS5 for six mtrnths or less. Exempt from this tax are: i praduce peddlers, indigmt or disabled ex-Confederate Hi'OrMikm, and Uind penona; bviMdkpMiNM tmy not peddle liqnors. Clock peddlers, $100. Lightning rod and afentSk $100. Sewing machine companies or their general I* «Mck .a«nt in tack, eonnty, K ndditioML I'iiilaiiliaiiiBgliw^ otfaidlhig.MpHi ffawnbi lia.«aclicaianty. retail, $300 (ako a coimty tax of fiWX t I dealm in malt liqaon, $50 (also a county tax ol $100) iBe» 25 cents per ton. iMti. OMbWai^ H. -BsaaiMitioa fee, Mi« iHipMaijr Hww, 15. Incorporated companies; for tiling articles of incorporation, $25 ior IIm iint $10,000 or ksa at the prapoBed capital stock, and an»- t ol 1 ttat.aiimoiMl on •l.tlamuito in oaeMi of |10,000; ^oi capital stock $25 on «te ftat fHyOOO or loa, H per nuie for eadi mile proposed to be constructed. Express, r, and private car companies pay $1 for every mile over tif iiaiitiMii pipiBii. |g 4» |f«sin«M. ■traety : iiiiMi't a n ^ «r othir transporution conqmnies orpofation fses: On all lines not exceeding 25 i, PW; on linea exceeding 25 miles in length, $4 per Local telephona eaciuHiiges pay the following incorporation fees: Ik isami not vnswding Ijm inbaliilHits, «2S; 1,00» to 5.000, $50; «,e00 to 25,000. $100; more than 25,000, «200. i nmtual corporations having no capital stock p^r for filing I of incorporation $500. This ptovision does not Mjpfiy to itlmtwi^iwBnnce, or to any nnln^ eoi|ioration for rri%ioua, literary, or scientific purposes. For filwg a charter of any educational institution, $15; duuoge of companies, for filing certified copy of charter, pay a of US; for filkig annual statement, $10; for filing certificate of jatianiirt I ariBia^ |8; iar filing copiee of papers, SSconli pagrtlMoai insurance compaaiea ofganised under the filing articles of inooipQiatioa in tbaatata wlMia pany was oiganiMd. SiDWCy companiia pay lor filing pralindnary $15; annual 8tat«Mnt,910;c«tifieala«f antttd certificate, $2. F. THE INCOME TAX. laws of Arkansas ior a iaaaf 1% Couimr Reysniw. mmmaua, wmommrr taxbb. Tli» property included and llie metiiod of its BMnt and eqnaliantion am ttw Mine for oottnty texfip 2. Bate — The county rate is limited by the constitution to not fizoeeffing aobiuM of 1 per eoBH for gmeral purposes, and an iMitknal onohatf of 1 par oonft to pi^ in- debtedness existing al the time of ill raifftrfitiirn, and is furthOT limited by statute for genoril purposes, to that number of mills on the dollar which, when appUed to the total property of the couinty as assessed and equalized that year, will produce a simi equal to the total tuBoa levied against the property of the eounty for eounty p utpo eee tho joor nnt pveoidiqg^ pkie 10 per cent of said total tazia. Each year there may aloo be levied for the maintenance and improvement of the roads and bridges of the county 30 centa on each $100 of property assessed. The levy is made in November by the county court. 3. OeUkdiom — County tuBee wm collected hj the ahoriff tax ool- hmur in 'iho i Seotkm 3, Article XTV, of the Oonstitution that a poll tax of $1 be levied upon all males over 21 years of age. The payment of this tax is a prerequisite for the exercise of the elective franchise. It is collected by the tax collector, paid into the county school fund, and apportioned to the sdbool diatnctaiHth tho rostof thoMfaoollQnd. IfBOtpaidbefmvtholOthof A^ft penalty ol 25 cents is added. If not paid before the Saturday next prece^mg the first Monday in July a penalty of $1 is added, 25 cents of which goes to the county clerk for his services in entering the name, 25 cents in the county general fund, and 50 cents to the O MMB Ik WOBUiaatMMtM AHD OOMNMytTKMI CA3DM> The coonty doio not shsre in the inHititsnfis tax nor in tho tsxas on corporataons, hoth olfpftfah tsaen MS iisei' fed Idr IhO' nas of the ststo. TAXATION AND BEVENUE SYSTEMS— ARKANSAS. a. BusniEss taxes, licenses, awb fees. The county authorities may impose license taxes as foUows: (Unless otherwise noted, the amount given is the fee for doing business for one year.) Liquor dealers, retaU, $400, 2 per cent thereof as a collection fee, and $2 as clerk's fee. Whotanle dedets in malt hqponi, $100. unless they hold retaUer's Ucense. Marriape licenses, 50 rents. Peddlers. $25 ever}' six months or less. Circuses and menageries, $100 per day and $50 for each dde show. Cwmty coorto may ttosMe aad tax fnrWWtfir« lor profit. Theaters in cities of 20.000 and over, where no liquor is sold, $100. Auctioneers, $10 for six months or less. Agents, owners, or manufacturers traveling and aalHns lightning rods, steel stow taagea, dodn, pumps, buggies, fini^ and veWclea, $200. River traders, $100. The county court Ucensea ferries, and may charge a Ucense tax of not less than tl nor more than $100. Auction duties payable to Ae couaty are: (1) Ob mka of -penonal property, H per cent; (2) on sales of real estate or household interest in land, one-half of 1 per cent. Non- tesidentB are prohibited from hunting and fishing in aU coupes except Oay and Stooe. Intli««tireooMtl«hiuitiagand Mung by nonresidents aro Ucenaed for a fee of from $5 to $15. All the above license taxes are collected by the tax collector, who receives 5 per cent commission, which is paid by the persim taxed. BaiA criariMA eenvietkm in ooBit» of raeofd, $3 ; each civil suit in courts of record, $3; each writ of summons and writ of execution, 50 cents; each certificate of record in any recorder's office, except mortgagee, 50 cwitB; eadi ceftificate of mortgaga, 1* ceatfc Municipal Revenues. A. UmDMkL ntDMWTT VAXS8. 1. Ba»e — The property included and the method of assessment and of equahzation are the same for dtiea and towns as for the state. 2. Bate— The amount of taxes levied in any one year by the constituted authoritiea of any municipal corporation for city or town purposes is limited by the constitution to 5 mills for general purposes, and is further hmited by statute to that number of milb on the dofiar which, when applied to the total property of the city or town as snsMd aad equalized that year, will pro- daes ft sum eqnal to the total taxes levied against the property of the city or town for municipal pur- poses the vear next preceding, plus 10 per cent of said total taxes. For pajdng indebtedness existing at the time of the adoption of the present constitution ft tax not exceeding the rate levied for other city or town purposes may he levied. The comml of any municipal corporation shall certify to the county clerk the rate of taxation levied by such municipal corporation. If a munici- pality did not levy a tax in the year next preced- ing, that rate may be levied for the current year, which when applied to the total property ai tho munkapalitiy as sssesBsd sad equalised in tins current year will pro- duce a sum 10 per cent in excess of the sum produced hy applying a rate of 5 mills on the dollar to the prop- arty within such municipal corporation as assessed tnd equalized in such next preceding year. A tax of not exceeding one-half of 1 mill may be levied for tho estabUshment and maintenance of public libraries. 3. Collection — Municipal taxes are collected, as are state and county taxes, by the sheriff, who is ex offido county collector, and paid over by him to the citiy trassmy. B. POLL TAXES. Then is no poft tax for munictpftl purposes. 0 AND D. INHEIUTANCE AND CORPOHATION TAXES. The municipalitiea do not share in tho inheritance tax nor in the oorpwation tax. B. BUSnnBSS taxes, UCSNSBB, AMD VBBS. Municipal corporations may Ucense, r^^te, tax, or suppiwa ordinaries, kawkera, peddlei^ bwtaw, imwnbrokers, money . hangers, intelligence offices, public masquerade balls, street ex- hibitions, sparring exhibitions, dance houses, fortune tellers, pistol galleries, com doctors; private aad venenal fao^Uab; mam' vm aad BMH«eriea, eqnestiiaa perfonaanceB, Ummetfic views, lung testers, muscle developers, magnifying glasses, billiard tables, or any othw tables or instruments used for gaming; theatrical « «rther erinbitiona, A«ma, aad aai aue m e nht ; tippUnK houae^ and dramshops; or any gift enterprises, and may suppress prize fights, dog fights, chicken cockfights, gaming, or gambling l^ouses. Bat the licensing of saloona is dependent upoa a kcal epOM law. Mnnidpal uapwallw also have the power to tax pubUc aurUon- eera not less than $5 nor more than $100 per annum, and to^poee a tax on dogs and other domestic animals not indnded in die lut (A tasable property. School Revenues. The proceeds of all lands granted by the United States to the state; also all moneys, stocks, bonds, land, and other property belonging to any fund for education at the time of the passage of the set (Decem- ber, 1875) ; also the net proceeds of aU sslss of lands and other property and effects that may seome to the state by escheat, or from sales of estrays, or from unclaimed dividends, or distributive shares of deceased persons; also 10 per cent of the net proceeds of the sale of aU state lands; also all grants, gifts, or devises that are made to the state are to he invested in the common school f tmd. The poll tax sod the i^ecisl school levy on prop- erty sre treated as current revenue for the support of common schools. A tax levy sufficient to maintain the schools in any district longer than three months must be sanctioned by a vote of the electors in the school district. Such vote may be taken at any law- ful meeting at which not less than five electors shali be present. But sudi tax may not oaoseed 1 per cent of Ihe assessed Tshiation. LEGISLATION AFFECTING REVENOT LAWS! MM. Corporations doing business in Arkansas pay an annual franchise tax of one-fifteenth of 1 per cent upon their capital stock exceptaa 1 hereinafter provided. Any corporation doing hmumm lor piatt TAXATION AMB IgVElUJE S¥STElfB--€ALI9(^Nf A. ace company not having a capital stock and Mft'lllM%iltcAHilri^]Mii1MMM]»^ ABiuMir- ance companies having an outstanding capital stock of leas than 9SM,0Ba pay an annual tax of $100; having a capital tmet, or «Aor obligBtion by .nftidi a de^ k aeewBd whoa kad i» pledged as security for the payment thereof, t<^ther with the money represented by such debt, shall not be considered property ■abject to tsnrtioa; m»i fiirtiier p rwriddd, TImt property used for free public lUiaiiei and free museums, growing crops, property need eiclimvitfy fH piblk schools, and such aa may TAXATION AND REVENUE SYSTEMS-CALIfOKNIA. 89 Voted Moe, tWe atote, or to any coo^ or municipal corpora- tion within this state shall be exempt from taxation. The legis- kturo may provide, except in tiie case of creditosecy ed by mort|pge or trust de5, lor a dedactioa i« ««to el drtrt- dae to boaa ide residents of this state. „ Sac. IJ. The property to the amount of $1,000 of evoty loifflnro in this state who has served in the Army, Navy, Itaine Corpa, or EeveBafrMne Service of the United States in time of war, and received an honorable discharge therefrom; or huiking such m^oA of property in his own name, so much of the property of the wife of SUA pe«m a. shall be neeomary to equal .f d ""^jj"*; property to the amount of $1,000 of the widow resident in this state, or if there be no such widow, of the widowed mother les^nt m this atate, of every person who has aosonred and hasdied oi^ dunng Uatom of service ot after receiving honorable discharge from said service; and the property to tiie amount of $1,000 of pensioned widows, ktiiers, ami mothers, resident in this state, of sddiers. Mikn, and marines who served in tiie Army, Navy, or Maxme Corps, or Revenue-Marine Service of the United States, shall be exempt from taxation: Provided, That Uiis exemption shaU not apply to any person named herein owning praperty of tte vatee ef IMOO or MOn, or where the wife of such soldier or sailor owns praperty of ^ value of $5,000 or more. No exemption shall be BeSe under tbe provisions of this act of the property of a poaon whoisBOtalflgalniideBtofthisstete. Sac 11 All bufldings and bo much of the real property on which they ire situated as may be required for tiie convenient use and occupation of said buildings, when Hm sane ate used solely and esehisively for religious worship, shall be free from taxation: Pro- vided That no buUding so used which may be rented for religious purposes and rent received by the owner thereof, diall be eaempt Snc If AH bonds hereafter issued by the state of Califomia, or by any county, city, town, municipal ^'P^^^^' eluding school, reclamation, and img«*aoa dii*detB> vritiiia asid alKle, shall be free and exempt from taxation. Sac. 2. Land, and the improvements thereon, shall be separately anessed Cultivated and uncultivated land, of the same quality and similarfyrftiwtod, Shan be •■BSMd at the same value. Sec 3 Every tract of land containing more than 640 acres, and which has been sectionized by tiie United States Government, shall be assessed, for the purposes of tawtion, by aectiaM or Imcdona of Mctiona. The legislature shall provide by law for the assessment, in small tiacta, of aU bndo not sectimiiaed by the United States Govemawnt. Sao. «. Tbe power of tasatioii shall never be surrendered or sus- pend«i by any grant or contract to which the state shall be a party. Sec. 7. The legisUtuie shaU have the power to provide by law for the payment of all lawB on real property by inrtalnMnts . Sao. 8. The legislature shall by law require each taxpayer in this Btate to make and deliver to the county assessor, annuaUy, a state- ment under oath, setting forth specifically all the real and pofsonal property owned l*y such taxpayer, or in his possession, or under his control at 12 o'clock meridian on the first Monday of March. Sec 9 A state board of equalization, consisting of one member fcom each congressional dklrlct ia this elate, ae the OMne exirted in 1879 rf^" be- elected by the qualified electors of their respective districts at the general election to be held in tiie year 1896, and at each gubernatorial election tlweafter, whoee tern of oflke Aall be fcr iiNir yean, whose duty it shall be to equalize the valuation of the taxable property in the several counties of the state for the purposes of taxation. The controller of state shall be ex officio a m«nber of tiieboaid. Theboatdoofeapwrviiomof the several countiae of the ilrte shall constitute boardaefaiMlization for their respective coun- tioB, whose duty it shall be to equalize the valuation of the taxable mmerty in the county for the purposes h and telephone companies, 3^ per cent; on all companies in the transmission or sale of gas or electricity, 4 per cent. I AaH I)* in fieu of all otlMr taxea amd Kmbmb, slate, BOtunicipal. upon the property above enumerated of except as otherwise in this section provided: iVo- ■iiaii lie oenatmed to rolosse any sndi company from the pagrmant of any amount agreed to be paid or M|niied by law to be paid for any special privilege or panted by any of the municipal authorities of this state. liTgry jnnmrnmrii riwmpaiiy tr iriatiBn dnip ilMe shall annually pay to the state a tax of 1§ per oenllipon the ■mount of the grom praniiuns rec^ved upon its boaiiMm done in Mb tUMBr km wlani praminma aad Nmaannce in companiea or m s ociati ona authoriaai ta #i hwinem in thia state: ProvkUl, Tbat there shall l>e deducted from said 1^ per cent upon the gross premi- ums the amount of any county and municipal taxes paid by such companiflB on real eslatw owiaed by tlwm in tiioa alate. Ilda taa shall l>e in lieu of all other taxes and licenses, state, coimty, and mnnirip a l , upon the property of such companies, except county and m aah ii ia l taMeoniealeBtale, andeaBeeptaaoOimiwminthieaee- liM piovided: JWdai, llmt wIm by tka lam of any ate tame, fines, penalties, licenses, fees, deposits of or of secutttieB, or other obligations or prt^bitions, are I or country, or upon their agents therein, in excess fines, penalties, lacensea, fees, deposits of money, or oMIptieMi or pwliiliitiBBa, impoaed upon (ofsDch other state or coontiy, m long manch continue in force, the same obligations and prohibitions of ever kind may be imposed by the legiakture upcm inaumnce I of smrli oflwelateerccmrtiy doing tawinmi ii Ifchrtalo (e) The Aares of capital stock of all banks, organized under the Inra of dtia atate, or ecial act from state taxation, and all personal property ao h^; Ae Pak> Alto farm as described in the endowment granto to Ao tnist««« of Ae university, and all other real property so held and used by the univarri]^, fior educational purposes exclurively, may be similarly exempted from county and municipal taxation: ProvidrfJ. That residents of Galifomia shall be charged no fees for tuition unless such fees be authoriaed by act of the legifliatorB. Sec. 11. All property now or hereafter belonging to the California School of Mechanical Arts, having its school biiildings located in Ae city and county of San Francisco, shall be exempt from taxation. The kpAitaxeamy amd^, saapend, and revive at viU the ex8nq»» tion from taxation herein fciven. Sac. 12. All property now or hereafter belonging to the California Academy of Scioices, having ita boildingB hMatad fa the city and coun^of San Francisco, shall be exempt from taxation. Tlie leiri.^- lature BHqr asodify, auq^end, and revive at will the ex^ption herem given. Sac. 13. All pmpeftynour or hereafter belongiag to the Copweil Polytechnic College, having its buildings located in the city and county of San Francisco, shall be exempt from taxation. The legistatnie nmy modify, suspend, and revive at «M Ae exemption ARTICLE XI. Sec. "J. Any county may frame a charter for its OWn government consistent with and subject to the constitution • • • by sub- nritting Ae queatian at a general or ipeehd rfectkm • • • ior the formation, in such counties, of road districlj? for the care, main- tenance, repair, inspection, and supervision only of roads, high- ways, and bridges; • • . • for the oi g a nia ation, govenunent, powen, and jurisdiction of such districte and divisions, and for raising revenue therein, for such purpoees, by taxation, upon the assent of a majority of Ae qualified electon of sndi districte or divi- siooa, * * * far the incnnfagof jn d a b to d ne sn therefor by such counties, districts, or divisions iw such purposes, * * ♦ and fq||^;- levying and collecting taxea against Ae property of Ae countio^ districte, or dfHaioiM, for the payment of the princqial and faterest of such indebtedness at maturity. Sec. 12. The legislature Aall have no power to impose taxes upon counties, cities, towns, or oAer public or nwnicipai coiporations, or upon Ae inhabitai^or property tharaof, for oonnly, dty, town, or oAer municipal purposes, but may, by general laws, vest in the coiporate auAorities thereof the power to assem and collect taxes for audi purposes. Sac. 13. The legislature Aall not delegate to any special com- mission, private oorpcmtion, company, association, or individual any power to levy taxes or assessmenta. OFFICERS. The offifOsiB UKNit directly concerned willi tnxBtaou are: (1) The county an a oa so r s, elected for four years. (2) The county auditor, elected far faur years. (3) The county odleclom, tAn are wiaHy ex ofleio tin Uoenae- collectors, elected for four years. (4) The county boards of supervisors, who act ex officio as county boaids of equalisation. (5) The state board of equalization, consisting of Ae state con- troller and four members elected by districts, for four years, assesses the franchises and gross earnings of public service and certain o Aer oofpocaAms and pa fonns numerooa oAer dutiea. (6) The state controller, elected for four yeariL (7) The state treasurer, elected for four years. Certain cities may elect their own asaesaors and tax collectors for municipal taxation. TAXAHOM AHB REVENU£ S^BflBiB-CALIFORNIA State REvsNmi. The only general |iropnirigr tax now tovied by the state is for the Panama EsqMMilioa. Tbe law aiitlillli»* ing this tax provides that: The state baud of eqimluatkm afaall, far the fiscal year begiiming 1, Itll, mA §m mA fml jmt OMnaftor to and including the iMal ymt beginning July 1, 1914, fix, wirirtMi, aad levy such an ad ralorem rate of taxation as, when levied upon all the tajcable Tgmpmty in the sute, after making due allowance for delinquency, .Ml induce lor each of HKlifiMaayMa Mfl^^ Ike mM Itt eball be levied, nmcnv. A, and collected upon every kind aaidHacter of pmiMt^tii the state of Caliiomia, not exempt from mmMm wtim Urn hm, aad inbjwt to Inailni ta Ike 1st day of Jiilr, m; and in the mm wmmam and byHw wmm wmOtod m ^te taxes are levied, aas cs B c d, and coBoctod, W&imUlmlKW, t)g%e same existed on the 1st day of July, 1910. 'tis property subject to this tax, method of assess- m M lt , collection, etc., is the same as for ooimty taxa- liHL OMmtiy HvtviiiMit.) VOLL TAXES. Ihrwy male inhabitant of this state over 21 and imdar 60 years of age, except paupers, insane persons, ■■i laiiani ant tajnd, mm^ aBunally pay a poll tax «f 12, whatk m due and becomes a Hen on pvoperty the fiist Monday in March. If ml ptM prior to the first Monday in August, the tax becomes 13. After the first Monday in January, if still unpaid, 33 J per cent is added, and it is collected by the tax collector in the wme nuumer as other d a linq i wpt tazea. The assessor m AmtA IS par Ml for fiia ooOoetioii of poll taxes and lax ooBeelor 2S par einl lor the eoABOtion of diinqiient poll taxes. The proeeedi of this tax are paid into the county treasury to be subsequently paid to the state for the ezchtaive use of the state soliool imd. o. tm vmmarMmm ^mjl Wilh tlie exeepliiMi of certain tuiiiiinii mentioned Mmr niiiflli m flnmp' 'ftnn. tha las, an inhtcilanee tex 'is infMaed on tlio iolliitiiing Innnte md, psiional, or mixed: When the transfer is by wiU or by the intestate laws nrhomestead laws of the state, from any person dying ■iiiifiil or possessed of property while a resident of the ■lata, or liyaiqrptoliata ho nMiilsad sot apart from said prapwijy* Ifktn tin .'Itiiniiff" ia hy vii or inlwtale lawa of property witliin the state and the dooedenl was a non- nsident of the state at the time of his death. When the transfer of property in the state is made hff a randoit or nonresident without valuable and aiM|nais oonaidenilioa, in oonlemplation of the death Hm peim tranrfnnnc. HM' hans^of Ina' InS'snd 'lha amoonte enmpl aie as folloiro: Passii^ to the husband, wife, lineal issue, lineal ancestw of the decedAi, or aay legal^ adopted child, or any liiMal iauo thmof , 1 per cmt of the clear value thereof. Property to the value of tM,000 tnuMfcind to tibe wUcm or a minor child, and of $10,000 to each ot the other persons described, is exempt. Passing to a brother or sister or descendant thereof, of the does* dent, a wife or widow of a son, or the husband of a daughter of tba dMedaa*,atlh»nlsefSpwoml«ttteclMrvilM. Fkopertyto the value of $2,000 passing to this class is exempt. Ptnuog to a brother or sistar of the father or mother, oradescend- aatof abnAflrorrimrof tholMherorflHthar of the decedent, at the rate of 3 per cent of the dwrvilss. Asp«^ to the inks of $1,500 passing to this class is exempt. Passing to a brother or sister of the grandfather, or gandmother, — Ti f -T — ilTinit nf 1 ImtlitT nr drtm of thn gfiMlhtlMM im giMsl mother of the decedent, at the rate of 4 per cent of the clear ralas. Property to the value of $1,000 passing to this class is exempt. P^wring to a penon'in any other degree of collateral consanguinilj than is hereinbefore stated, or a stranger in blood or a body psttle^ or corporate, at the rate of 5 per cent of the clear valttik WlHftltf to the value of $500 passing to this class is exempt. The forcing rates are termed the primary rates. When the market value of such property or interest eaooeds 128,000, the rate of tax on auch excess is — ' InWiw — * alia «anMi«l|K,iW sad «p to 180,000, tm tinwiht primary rates. Upon all in excess of $60,000 and up to $100,000^ thrae tioM* the primary latea Upon aU in eoDMSiif fMMMaad «p to 1800,000^ iw tiaei ths primary rates. Upon all in excess of $500,000, five times the primary ntes. ties, corporations, and institutions now or hereafter exeoipted by law from taxation; cr to any public coiporation, or to any society, oorpoistiaai, insltewtioa, or aHociatioii, devoted to any charitable, boBrvQlsnt, edacatfa— l, public or other like work, ortoai^ptoM ia tmt titonior (peeoalaiy profit not being itooblMt or povoto). The superior court fixes the value of the property and the amount of the tax, based on^iliniipQrl tiMI inheritance tax appraisers. The tax is a lien upon the property transferred, and the ailmlnlitont or la reqidnd to deduct the tax before ds&TMing the property. The tax is due immediately upon the death of die»> deni and if paid within six months, a discount of 5 per cent is allowed. If not paid within 18 months, interest at the rate of 10 per cent is charged from the time said tax accrued, unless in the juc^gment of the oonrl the delay was unaroidable, in which case onl^ 7 per oenl ia duofsd ikom the sdpinilioii of and 18 months. The proceeds of this tax are paid into the state treasury, up to $250,000, for the use of the state school fund, and the excess over $250,000, for the general fund. n. oonMMuvMm vaoa. Taxes levied, assessed, and collseted as hereinafter pnmded, upon niboadi, hwihidiiy stnel railways, whether operaled m one or inofe eountise; all ear oompames optnl&ag upon rsHroads in this state; companies doing express business in this state; tele- graph and telephone companies; companies engaged TAXATION AND REVENUE SYSTEMS— CALIFORNIA. SS in the transnuanon or sale of gas or electricity; in- surance companies; banks, banking associations, sav- ings and loan societies and trust companies; and taxes upon all franchises of every kind and nature, shall be entirely and exclusively for state purposes, and shall be leTied, asseaeed, and ecdbelad in the nianner heieinr alter pRmded. The word "eompanies" as used in this section, shall inchide persons, partnerships, joint- g^Q ^ BMOfiatiinnn, companies, and corporations. a. Public service corporatiotu. — Such perron or officer aa the state board of equalisation may deoignate shall, on or before the fint Monday in March of «adi raar, file with As Mid bond a nport signed and rwom to showing in detail for the year ending the 31flt day of December preceding: A detailed report of its operative * prop- erty; amount of capital stock iasued; dividends paid during the y«tr pieoedtav; teidad and floating debtii; marirat valne of stocks and bonds; amounts expended for improvements; gross receipts fomi operation; operating and other expenses and such other matters m tht Btito board ahJl litr- iwii f— i j tn nnsMn it tn anmr n—' |0vy taxes l^ainst such companies. Said tax shall be equal to the percentages hereinafter fixed upon the gross receipts from operation, and when such companies are <^Mrating partly wiHifai and partly without this state, the gross receipts on business beginning and end- ing within this state and a proportion based upon the proportbn of the mileage within this state to the entire mileage over which such tiiininiWB fc dMW, of tfw noripto on aO bosfaMM p — ing through, into, or out of this state. The percentages above mentioned shall be as follows: Railroad companies, including street railways, 4 per cent; palace car compameeand povate car line componieob 3 per cent; exproMCOBponiea, 2 per cent; telegraph and telephone com- panies, 3^ per cent; companies engiifod in the tiaiMOUMWa or sale frf gas or electricity, 4 per cent. I. hmnmet eomp«NM.-^nBaanoe cnwpanies nport to the in- surance commissioner, who in turn mnst, ca or before the last day of March in each year, make and file with the state board of equali- sation a report diowing all companies engaged in bw s inw in ttis state; total amount of gross preaiiums received; aanoat of return premiums and reinsurance; amount of any coimty and municipal taxes paid on real estate; companies that are subject to a hi^er late ott aeooimt of a rslaiiatory law. Every insonace oeopaay doing business in this state shall annually pay to the state a tax of 1| per cent upon the amount of gross premiums received upon its business in this stete, less letnm premioniB aad refaMunnce and the amount of any county and municipal taxes paid on real estate owned by them in this state: Provided, That this state shall impose the same taxes and licenses upon insurance companies of another slate or eooirtry as aadi^ otter stele or uwi n l i j i fasfesss i^ea in- surance companies of this state. e. £amb«.— Such ofl&cer as the state board of equalization may determine diall, on the first Monday in MuA or within 10 days thereafter, make and file with said board a statement showing the condition of such bank on the first Monday in March; amount of authorized capital stock; niunber of shares issued and par value flMreof; uaoont received for stock imoed; amount of sin^iis and undivided profits, if any; list of names of stockholders and number of shares held by each, or in the case of unincorporated banks, and of benba having no capital stock, the moneyed capital, reserve, snr- idos, undivided profits, and other taxable pro per ty ; also, for all banks, a description and value of real estate assessed for county taxation. The shares of capital stock of all banks are assessed and taxed to tim ownem «r hoUen thereof by the state board of equali- zation, in the city or town where the bank is located, and not else- where, at 1 per cent of the value thereof. The value shall be lOpentive pnpeity ie dsined in See. S «f OB. Statates of ml. 42610*— 14 8 taken to be the amount paid in thereon, with its pro raU of the accumulated surplus and undivided profits. The tax may be paid by the bank on behalf of the stockholders. In deteraiininK the value of capital , the val ue of an y rfal estate owned by such bank, as aaseeeed for county taxes, shall be deducted. Nothing hflseiB contained riian be oonstraed to rdieve aay bank in this state bom the payment of the chaises for examination d. Franchitea.—The secretary of state is to report to the boold of equalization before the Ist day of April tiie names, principal pboei^ date ot incorporation, authorized capital stodc, saA fSW fi lwi dahC ef all coiporatioaa doing business in this state. The owner or holder of every franchise in this state, subject to taxation, shall, within ten days after the first Monday in March, make a written sworn state- ment showing the condition, obligation, or burden im- posed upon such franchiae, or imder irbacb. the same is enjoyed; tiie name Mid nslurs of the company; awumnt of authoEued Capital stock; funded and float- ing debts; market value of stock and bonds; the as- sessed value of its property; dividends paid durin": the year ending December 31 preceding; gross receipts; operating and other expenses; and such other matters as the board may deem necessary. Afl frandiiaes otiMT than those meatioiwid oBckr «, and e wham shall be assessed at their actual cash value after mak- ing due deduction for good will, and shall be taxed at the rate of 1 per cent each year. These franchises shall include the actual exercise of the right to be a corporation and do business iJ. this state; also the right, authority, franchise, or pemussioii to maiiitain wharres, fenies, tott roads, and toU bridges, and to coDStniet, maintaini or operate in, under, above, upon, through, or along any streets, highways, public {daces or waters, any maios for conducting water, oil, or other substance. Nothing herein contained shall be construed to rolfl ie e any cor- poration from the payment of an annual license tax. NeOiiv Kereia ooBtaiMd daA be esBBtoMd to rsleaae any ooM- pany from the payment of any amount agreed to be paid or required by law to be paid, now or hereafter, for any special privilege or frandiise granted by any of die mnnicipel si^flritieo of tfdb etato. The state board of equalization shall meet at the capitol on the first Monday in March and complete its siwoiiimnnt and levy iar state taxes by the first Monday in July. The state board of egnsHretiiw nay, for good caaee dMnm, mb- tend for not exceedtag M^iQnitte time for ffliag aay HportiMnja jHOvided for. The gross receipts and gross premiomB hereia iMMitfaiMid Aefl be computed for the year ending the Slat day of December prior to tke levy of such taxes, and the value of any property mentioned hersia shall be fixed as of the first Monday in March. AU the properly eaawaretod berefe, eseepfc bambi, shall be subject to taxation, in the manner provided by law, to pay the principal and interest of any bonded indebtedness created and outstanding by any city, city and county, county, town, townaliq^ or district before November 8, 1910; the taxes so paid for principal and interest on Huch bonded indebtedness shall be deducted fitom the total amount paid in taxes for state purposes. Out of tha revenues frmn the taxes provMed for hernn, together with all other state revenues, there shall first be set apart the monej's to be applied by the state to the public school system and the state university. ii Tl» taOMB provided for herein are due and jMyable the first Mon- iqr in Jnl^ and tmehhtM become (kiinqumk «mi the utli Holiday thereafter, and unless paid prior thereto, 15 per cent shall be added, and unless paid prior to the first Monday in February, 5 per cent mUmttnA alMll be added, llie remaining oaeJalfol arid tKBn ■hall become delinquent on the first Monday in F ab faiy, md i|ier cent diall be added if not paid prior thereto. ikBtaiMVliidi an not secimd by real estate are due and payable 1 tti» Haw tlie me at ^.^mrib. Wkm ti. tiw epirioB of the «ate board of equalization there u not Aifficient real property to eecure the payment of taxes, it may antboriie the controlkr to tale. Within three days after tibe int Iftniday in F^raary, the QontioUer shall notify all companies whose taxes are delinquent, lial it tiMy aro not paid by the fiist Monday in March such com- fHiait tiMir rigfat to do bwioea ia thfaitelt. Aagr company or person failing or refusing to make and furnish aqf niMrt prescribed in this act, or rendering a false or fraadulent *'i'"*»«i ^^w p'Q^rf*«i rfniw i a i i B r aMdBoiij^ IImb W> and not exceeding $5,000 for each offense. Mmmm tm on corpontiom.^~WhBn authorized capital stock does a* oouMOd 119,000, •!% IHTO than $10,000 but not exceeding m,MII, $15; more than 130,000 but not «zceedb« $00,000, t»; ■am thu $50,000 but not exceeding $100,000, $25; more than tlM,iOO hut not exceediiig $^,000, $50; more than $250,000 but MtomdiaffinOMfTS; imthMilBOO^MOhiitMtnisoodiag $3,000,000, $100; more than $2,000 OlihvlMltaQOO^^|i,iii^M|^ ta»; mora than $5,000,000. $250. Nov cemfmaim ffliaf artieloi of incorporation hotwoen July 1 and September 30 ihall pay the full amount of license tax; hetwoen QUehm 1 and December 31, three-fourths of the full amount; be- 1*11 III January 1 and March 31, one-half of the full amount; b^een '*f^ 1 — 1 T — .-^^ fnnftii nf tho ftiii imiiiiiiil fUillMnatax is due on the Ist day of July. If not pdd oa or haiae the 1st day of S^jXember, it becomes delinquent and a peaal^of $10 is added; it paid by ITovaaiher M the corporatam Mita its charter (or r%ht to do business), batMaMBMybemvirodbypayaimtolIiceiHe and penalty. All educational, religious, scientific, and charitable MtfonAkms, and othM* cofpontions not oiganized for pecuaiaiy pai^ aatacBiaqpt ftMA ttia IcoMo tax. sottnns TAxss, ligbnsss, and fkss. Paid into state treasury annually unless otherwise stated. In- OBiaace Imdcer, phwiing insurance in unlicensed companies, $25 amA S par cmt of poas pnanaaw ooOected, less 3 per cent of all wtorn premiunui on poikte lanoded or radncod; fratermd beneit aandatioos, $10; exchange of indemnity in insurance companies, •HI; building and loaB aasodations, not less than $10; i4;>pR^viatii|g «alar §m gw i a aa U i n^ electricity or ote power, !• eoHli for mA tsnepowsr over 100; itinerant vendor of drugs, $200; hunter's ieenae, vHident» fl; nonraaident, $10; idien, $25; to fish Ux profit, citiaaB0f1heVnit«d8lalee,|8.S»; afieii,flO; vhoMoMidaaler, cmaenof the United States, $5; alien, $20; t ii^i^ii in liiiiiLii, ,f ■aaiiilHi'tiiiiiig, seUing, w deaUng in deomaigHiae, or any sub- mmm dB%Md to ha wed as a mbstitiite for battsr, manufacturers, W^, «ialBSBle ' tiaal w e, , ISO; retail, $5; hotel haapor serving oleo- ■ailBiiaa, $2; oMtplayawnt agencies, cities of first, first and a half, and seoond rl a aw s i ISO; dtieB of third and fourth claaaee, $26; all iihM. m acMlacH ••; la piactica optonatqr, |B; daalMry, 12: pharmacy, fl; fficMaa' ior olrilifflnB and JmI^ ft; iMWoa agent. $1. » It is evident that the license tax ai« owporations reaches the ■■ne source as the bmncfaise tax. A jndidal decision in 1912 holds nat the license tax based on the amount of capital stock is void insofar as foreign corporations and all those doing wholly or partly an interstate bosinasB are concerned. This is «■ Aa MStrnmiT ^mt. ■aidi liccM tax ii an illMdi intarfHanra with i^M&S^Zl^M^ Ex'Union soldiers aud saihm are pennitted to sell or hawk gooda nithoat a Hcense. Optometry, examination fee, $20; certificate of registratkn, fS; dentistry, application fee, $25; registration, 50 cents; pharmacy, appficatioii, $10; registration, $15; certificate, $5; stallions and jacks, registratioB, $$.60; architMstara, appScatfam fca, 116; e«w tificate, $5; exchange of indemnity in insurance OQBiipanies, cot- tificate of authority, $50; appropriating water for generating elec- tricity, appScatioB, $16; fee for fioense, $100; collected by the secretary of state and paid into the general fund of the state treasury, except that $3,500 is credited to the state library fund; for filing articles of incorporation, capital stock $25,000 or lees, $16; $25,000 to $75,000, $25; $75,000 to $200,000, $80; 9I0»^ to |MO,MO, $76; $500,000 to $1,000,000, $100; over $l,000,08$t, $S0 additional for each $500,000 or fraction thereof over $1,000,000; filii^ articles of inesrponaiau wilhotti capital slock, $5; cooperative assodations, $15; for copy of document filed in his office, 20 cents per foB^ affixing certificate and seal of state, $2; recording articles of incw- poration, 20 cents per folio; issuing certificate of incwpcnation, $3; filing certificate of increase of capUat alack, IK ior •very|M,iOO or fraction thereof of such increase; various other fees ranging from $1 to $5; candidates f
riiHoiia, or caipqwitioni 4aiag bwhwai therein. The law iOMi^ts tbe f oIkywiBg piopertgr fipfwi taisa- tion: Property of the United States, this state, or any county or munic- ipal corporation within this state. All buildings and so much of die nal property as asay ba'aeqaiied for the otmvenient nee (hereof when used solely and exclusively for religious worship; except that jmpuiy routed, and rent received, for such puipoees, shall not be eanmpt. Property used for free piMielibtaiieB and free inuMiuaB, growing crops, and property used exclusively for public schools. Fruit and nut-bearing trees under the age of 4 years, from the time of planting in orchard form, and grapevines under the age of S yeaai, fkoai tike tfane of ph>nting in the vineyard form. The panaal plluye■^J! of ovary hBuheHf to the ■niaat of 1100. An bonds issued by the state of Oalilomia, or by any county, dty , and town, municipal corporation, or district, within said state. Cemetery lands and property of rural cemetery associations. Property to the amount of $1,000 of every resident in this state, who has served in the Army, Navy, liuine CSoips, or Revenue- Marine Service of the United States in time of war, and received an honorable discharge therefrom; or the widow, widowed mother, pensioiied widoir, father, and mo&er of aadi wnident: ifVovtclKf, That this eumption shall not apply to any peoui aaMod heamn owning property to the value of $5,000 or moae. Funds of fraternal benefit societies. Mortgages, deeds of trust, contracts, or other obligatioBa by which a debt is secured, when land is pledged as security for the payment thereof, together with the money represented by such debt. Pn^ty belonging to Vb» Lebnd Stanford Juaior tTntversity, including the Palo Alto farm, the Oalifomia School of Mechanical Arts, the California Acaden^ of Sdmcee, and the Ccigswell Poly- technic College. Property of Panama-Pacific Eqnsttion or any pK^;M>ty need as exhibit therein, iriiUa befaig need or eiyhihited in oonneetion therewith. &. Assessment. — All taxable property, except cer- tain property enumerated under subdivisions a, h, and d of sectUm 14, article 13, of the constitution, irbaxh. b subject to oounty taxatkm only for the pay- ment of indebtedness outstanding November 8, 1910, and wbkhisaaMiiidlijrtheatateboaid of equa&satioa and apportioned to the counties, is ref|uired to be assessed at its true casl\ value annually for county purposes by the county assessors. The assessmmt refers to noon oi the fiiat Monday in Mareb. It is made on the basis of a sworn statement to be obtained by the assessor from the taxpayen. Persons who refuse to furnish the statement required forfeit for each and every refiiKtil the sum of $1,000, ono-ludf to be paid into the county treasury and the remain- ing one-half to be retained l>y the assessor. The assessment as above made is the only basis of taxation for the county, edwol, and road diatrictB; but certain citiea and toivns niay have a separate valuation as the basis of municipal taxes. "lAud and improvements" are assessed separately. Cultivated and uncultivated land of Hie same quality and aimihriy situated aia assessed at the same value. Lands sold by the state or the United States for which no patent has been issued are assessed the same as other lands, but the owner is entitied tea dednetionaqnal to tfaoanwantdne. I^ands are assessed in p aee e i anot exceeding 640 acres, and tracts of land surveyed by the United States Government are assessed by sections at fractionB of sectioilB. In assessing solvent credits not secured by mortgage a dedttctioa is made of debts due to bona fide residents of the state. Deposits in savings and loan corporations are, for purposes of taaatien, dee n w d an intereet in the propeit y of the corporatio n a n d are not asaeond to the depositor. Real estate of banks and insurance companies is assessed for county and municipal taxation; abo nonopeiative property of public service coipmationB. Vessels that are required to be registered, except ferryboats, are assessed in the county where registered, enrolled, or licensed; ve»- aeb vydk are ic«ialered out of the otele, bat 9ly in iialan wiOum the state and are 0mmA by lari d eata of the at il B , aaait ha aaMMod in the state. Whore ieniea cy is located. The parties, howevw, may by contract provide that the debtor pay the lAelatax. e. Equalization. — Tbe board of equalization of each county meeta en the fiiat Monday of July in eadh year to eqoaKae the asosnsment between individuab and tn ineiease or hmtt any vdhialicMi contained In the ml TAXATION AND IBVENUE SYSTEMS-CALIK)RNIA. t*> make the assensmont conform to the true value of tlM |iropert J in money, and in general to revise the list of tli» ewinly. The iMMNrd can make no reduction in tkm valiiatioii of pmperty wakm Hi* paiiy alfoetod tberoby Sim iiiidbr oath an appficatkm tiMWvlor. The state board of equalbation prescribea lules and regulations governing the county board of equali- zation and county assessors; equalizes the valuation •f tibe taxable property of the several counties; in- mmmm m hmtm lim entin — wwrnnrait lol m as to •quftiia ^ aneBBnumt of (he pn^crty contaiiitd in wdd mi ani make the aaramMiil flonlMiii to Ihe traa ▼ahra in money; and fizea the late of slate ♦■^'■-ylH i whenever it becomes necessary to use the general property tax for state revenue. On the second Mon- day ill August the county auditor is to report to the ■lato hoaid tha Taliw of aadi paee of iwl estate be- longing to eadi hani in lOa oointj anoH^ taxation. If found to be assessed ahute ito ftM eash laitet the said board shall fix tha tMa value which ihai be the sole basis for county taxation. The same be done in respect to real estate owned by in- > companies. 2. JMk. Tile hoard of 'Mi|ierTiMna of eaeh eomi^ ixea an- mmilf the rateof county taxes, de^gDatins the number of cente levied mi each $100 of fnoperty for eaeih fond, is a Halt «!' •• «ato 'ta 'tad tar wad dirtiiet ynpow levied oa all fwywij out^de the limits of incorporated towns and dtiee ia Mailed le 40 cents per flOO of — wo d valuation, but tbe sapervison may, with I tMt act to exceed 50 cente on viww have povw to levy a qiecial road fund tax of not to exceed po^d'dte a^" ^ *^ V'V^y in ^« county outside of incor- tlie county highways in the several road districts in proportkm to the amount cdkcted in each district, and ia addition, upon the yaliliaa «f a ai«iaritr ef titt property oviaen of any road dis^ AiV he tMr d«lj to levy a special road llBMi tHK «f aot to cseeM laflbflB lla dliiaef the assessed valuation of all the property in » ■wintenance of tlw public highways therain. laitary tax of not to caeeed eae^aif affl €B tte dolhr of assessed valuatitm of all the property in the county aotaide of inccqtontod dtiee and towns for the puipoee of \\licnever any county hli^aaar ia iiiq;iioved uadar a oowty bond B, whidi bond issue coven all property of the county, the board «f aipwiaan must annually, for each fiscal year, levy a tax not to auaed S cents on each flM «f vahM «f tnaUa prapcfty of the county, for each 100 miles of county highways improved under the bond issue th«elor, to be collected same as other taxes and bspt in % a tWHhinli va^ifM^m^ county board of ei q wrvi ne a apedal ; h aathorised Imt lla iliBtion of a fund to be used in the exhi- I of producta of lla flUnity at any domestic or foreign exposi- lle nto for Mudk tax i» hiaitod to 0 aiiib. In counties where a Ughting district has been established the hoaid of supenrima must levy a qiedal tax upon all the property wHiiaHtotfUitelattheeqiiaBaodviiaatfcBwoi llMiato besnlBdeathii of lights^ or'aUoli The assessor shall be governed as to the amount of taxes tn hf col- lected by him upon the personal property unsecured by real piopertybythoiatoiirthepmviotti^ 3. CoUeetum. Except for certain taxes on personal property, and the taxes on pobfio utility companiee to pay bonded indebtedness and InteteBt thereon, oonnty taxes an collected by the county tax collector. They may be paid in two instalments. The first instalment, which includes all taxes on personal property and one-half the taxes on real property, becomes due the second Monilajy in October, and delinquent on the last Mon- day m Kovembar. Hm ranainiiv nnrhilf of the taxes on real pra|Mrty is payable the firrt Monday fa January and deHnqnent the last Monday in April Penalties of 15 per cent are added to the first and 5 per cent to the second instalment for delinquency, with 5 per cent more on the first if not paid when the Moond is doe. HiA taxee tition for letters of administration, $5; filing petition to contest will, $3; filing appearance of defendant, $2; placing action on calendar for hearing, $2; motion for new trial, $2; marriage license, $2; and Yar5ou«« fees ningin^i: from 10 cents to $1 . Other fees are collected by various other county officers. All fees directed to be paid into the caaa^fnaaaiyaieBetapartasaaahryfkind lor ^ eoonty oileen. Municipal Revenues. A. omnnoLAL raamnr Tjuam. 1. Bdse — The pi-oporty subject to taxation for municipal revenues is the same as that for county purposes. The assessment made by the county assessor and equaliaed as abo>ra deeeribed may bi» tlie basis of taxataon, but oertaiii cities may elect to have their own asseseoo and BiilbB a a i g aia le Tatnation. 2. Rate — The rate is fixed by the municipal authoiities, sub- ject to a general limitation that it may not exceed $1 on each $100 for general purposes. ^ municipality may, however* fr providing parks and music and for advertising pur- poses an additional rate of 1^ mills is allowed. Sewer districts may be organised in any city and a special tax levied on the property wiUiin the districts. Several cities may jointly form a water district and a special tax may be levied on property included within the bounds of such diiMx'ict. 3. Collection — The collection may be as for county taxes or by local collectors, which is usually the ease when a separate aasesnment is made. B. POLL TAXES. CHties of tha third, fifth, and sixth classes are empow- ered to levy a street poll tax of $2 on male inhabitants between the ages of 2 1 and 60 years. In cities no other (i. e., no county) road poll tax may be levied. In cities of the fifth class members of any voluntary fire depart- ment are exempt from street poll taxation. O ANO D. IKHSBrrAHOB AND OOSPOKATION TAXES. There are no municipal inheritance or corporation taxes. E. BUSINESS TAXES, LICENSES, AND FEES. The l^slative bodies of incorporated dties and towns have the same power to license all kinds of business and exhibitions as have the supervisors of counties. In addition to the county license, the city license must be procured as required by city ordinance. Certain cities collect a tax of t2 on dogs. School Revenues. The superintendent of schools in each county appor- tions all state and county school moneys to the various districts. The state school fund may be used for no other purpose than for the payment of salaries of teadierB of primary and grammar schools. T%a boaid of supenrisfHS of every county mint levy annuafiya county sdiool tax, the maximnm of which must not exceed 50 c^ts on each $100 of taxable property in the county, nor the minimum rate be less than sufficient to raise the amount esti- mated as necessary by the county superintendent. Out of all state revenues from taxes there shall first be set apart die moneys to be applied by the state to the supp<«t of the pubfie sdiool system and the state university. Prior to 1910 there was levied annually on all prop- erty in the state 3 cents on each $100 for the support of the state university. As the new constitutional amendments of 1910 separated the sources of state and local taxation, a statute of 1911 provides for a school fund bom state nvanoes equaling the amount TAXATIOM AND REVEiraB SYSTEMS— CALIFORNIA. rocetved from the 3 per cent ad valorem tax in 1911, l4o. . cumdative increase of 7 per cent per annum «„ Wt amount. The public school fund is augmented hf Hw amuuil myufor of an amount equivalent to $13 iweaflli pupa in aviraeeila%alttii^^ iiiMilB. A school fmA k imalnlainfiit %- the liansf er from the general state fefwum «f in auoiml •^valent to $15 for each pupil. The board of supervisors may, in their judgment, hswy a special tax upon all the property in the county not in mj llgii school district for the purpose of edueatiiV higii m^mtA papib in the comity not nM- inK in anj hi^ district; ako, hy aulw^tting to vote, may levy a tax for the equipment and main- tenance of a union hi^ school Uhcary or to establish _ L school districts. JH state school moneys are apportioned by the ■intendent of pubic instruction to the seyeral iliia aceoidNg to the xwvn^ dMi|f attendance. KvHT city or incoiporated town, uiIssb sabdiTided If the legislative authority thereof, constitutes a ■eparate school district. School trustees, three in number, are elected annually. In cities they are called boards of education. Hie iMMid of school trustees may in any year call an fliietiiai and submit to the efeetors of the district lis question of the ndshig el a tax to f umlBh addi- 1 school facilities or to mmimtMi^ or build school- Tbe board of supervisors then leiMs the tax St the time of levying the county taxes. Hie marimum rate of tax levied by a district in ■iff one year lor Inilding purposes must not exceed 70 cents on mA $10% and for other adiool puposis 30 cents. The proceeds of the state poll tax and the interest on bonds of estates of deceased peiaons are paid into the state school fund. Bnan BmnioiB. The eouttty supervison establiali road dktriets and is the taxes tlwrafor, not to exceed 40 eents for flOO off assessed valuation. They may le^ a poll tax not to exceed $3. By a vote of the people in the districts a q>ecial tax not to exceed 50 cents on the $100 assesBed valuation may be levied to protect roads inm stonn waters and floods. l^ion petition of a majority of the property own- ers of ai^ road ^strict the county board is to hwj a qiecial road fun4y|l||||| not exceedmg 2 nuOs RIVEKUE SrarHI8-C50W>RADO. Oil pipe Une and water companies woe dedarad public utilities and to be taxed as such. Provision was made for Mate aid to higji- ways, tin>4hhda ol the ooabnictum cost, and one-half of the main- )„„„rn coat to be borne by the counties, the balance by the state. Vot appiopriaUng water for generation of electricity |2.50 for each theoietical horsepower up to 100, ninimimfee, 195; m IflOhone- 90WW to 10,000 horsepower, 9500; over 10,000 horsepower, $1,000; for appropriating water for purposes other than gen^ting electri- city 910; to breed and domesticate game anunaH •*» »> ; mi ini- iMilB voriBB need exclnsively for irrigating owners' lands. ^ Excspl banka, stock in corpoationa which aie taxed on Mr pMfMrty, it wn tuabto to tfc0 ovBw. i. At t m'imwf .— With tlie mxse^dkm noted bdbir, : 1^ UnliTit md iwifMrniid ummUji at Hi ton ca^ ynim* w on ilw lot daj ol April ly the county aasMMiro, on the basis of returns made hy the taxpayers. The assessors determine the yafaie and may examine the taxpayer under oath. Mm to mtiBa, V imkiag idae raCam if it nmU^ lltaof toawtavdhred, iiicanmpMH%'Qf BotMHi1iaafl,tM^ tobo IBCovered by the county commissioners in any court of competent fuisdictiui. False letmns on mines may be prosecuted as lor She assessment of money and merchandise is baood w pw i dto aver- ipiiiaiiiiant hdd throo^iout the year. The asseanrs are required to ■ttiar toi iatiiw itm — to yinTsato d in the securities of manu^tur- lij|pooa«ta% Ihto Ih* nalaa «i Ifcair to n gi h i a pn|Mity kwaDy Bailraad, telegnph, telephone, exjHess, sleeping car and private true %-alue of the {woperty of sudi dMipHiiaaia At ilatodtailaniiaad by the iinit rule on a mileage haak. ^^ipecial p m flteg%ftM^ ^ | | |! 7t l*' ^ ^ -intoi^ aaa unit. VW^i ^ fi *!' " ' atoMsed by the tax commisMon) ing bariiiM. ia. wmm ttaa la* cooaty Mba OMlr raHBM to the ■tote auditor, and the intangible property is valued by the nfrcmoiu ■ad is a{qpartioned among the counttesin propoitioa to their tawi. iMfc a j iMwlB li^ an aanand aa cndito.. Baridnto «i' Hw' atato ■■ril lit tar tantiaB tta average amount of thair dipoitti ia all |iiiH| 'I Hi ndin g ha^ located in other states. i fciil Mip aad baa a iao c iatiu i ia aia ■ nmfl on suiphia of pnyerty aai uadllB over debts and shares. ^totfw case of property mortgages, conveyed or pledged for se- caiily of a Inaa or dsM tihn dae, thaprafMrty, notes, mortgages, deeda of tm^ aie;, are aa s o ss o d as a unit. Mines are divided into two classes, producing and nonprodaeli^ A pradocing mine is defined as one yielding 95,000 or more gnaa 8««*»rii»«i»«y««iag gold, ailvw,laad, copper, or other precious metals are assessed at one-fourth the gross product, M^eas^ i hat^ than the net product, in niiich can the latter Btely . Mines of iron, coal, and aapludtaai, aad quaniea are aanind aaolher pn^erty. NonfHoducing mines are not to be assessed at a kii^ar lafa per acre IIhbi the lowest producing mine in the saiaa Aares of capital stock in banks (including national banks) are a«aaad where the baak is kxatted, and the bank is made the M«n« # fia itociialdito lot' «lto' psMM M tka tax. ntana of ' aM. aKBts, etc. ' This legri re q iiMaia a ataainot enforced nntfl IflS. Inl»12tha Migrating cattle may be assessed at any time of year. live stock driven into a county for the purpose of grazing therein, al aay tina ia any year, ia liable to be assessed for all taxes leviable in that eoaatgr. GMock herded or ranged in «aa tMiH| a p«t «f the year, and in another coimty for another part of the year, are taxed in either of said counties and the funds apportioned pro rata. Any stock bsDm^t fato flto itoto b a i ww m Aptfl 1 and September 1 of each year, and removed from county to which it was broo^ before the pcnod of one year, is subject to ttt-»«riffn for the year in it aaa brem^ teto Htm atote; but aU stock brought in be- tween said dates which is left continuoaaly in said county to tHiicft it is taken for more than one year is exempt from taxation for the calMidar year in which it was so brought into the state. Stock bwgt tato alatoailet Wuhili ii I, tad befcre nawAji n, U «. BsmUzaHon^-^Tki^ eoonty boavd of equalintiM receives the roll from the assessor and settles com- plaints as to individual assessment. The state board of equalization adjusts inequaUties between counties, bat may not increaae the aggregate value of property in the state nMm thaa 10 per eent abm the amount re- tnmed by the local aaaoeaotfa. Thm h an aanial meeting of the assesBoiB at the state capitol to compaw and correct assessments. The duty of the state board is mainly the hearing of complaints, and the county hoard has been limited in its powers to abating exceae ▼atuatioiMi in "one op more instances in a given i lass." IfadMniie proowlnn it ertehlMied fcr the adjust- ment of grieVaooia. Tf thtt innnnnnd rabiatlim itlliueili $7,500, an a|i|Mii maj be eenied to tibe dirtriot court. 2. Rale— The liWiNto^lilate {mrposes is (determined by the state board of equalintaaB; it ia, however, fixed bj statute lor purposes other than snpprasaing iwamo- tions, etc., at 4 mills on the dollar, when no lower rate is prescribed. The practice prevails of levying special rates for specific purposes, state institutions, and the like, within the 4 mill limit. In 1912 the levy was as foBowe: Fop atate purposes (general revenue), 1^ mBb; lorimite and bfind, i mBI; for ludymity, | mill; for agricidtmal eolkge, i mill; for school of mhies, i mill; for uosane asyhmi, | mill; for normal school, ^ mill; for stock inspection, ^ mill; for capitol building and interest on bonds, J mill; for interest on funding bonds, series 1910, ^ mill; for sinking fund for register- funding bonds, seriea 1897, ^ mill; interest on in- soireetioii hoods, tVnuB- Tota],4^aii]li. (bms, on the assessment based on the tree ntm, thatate waa reduced to 1.3 miUa.) 3. Collection — Taxes are paid to the county treasurers, who are the tax cdlectofa. No demand is necessary. They ere payable in two tnatalmenti one half on or before the laat dAj of Febmaiy, aad the nmaiiMkr m or before the last day of July in the year foOowiog the assessment. The penalty for delinquency on the fint instalment is interest at I per cent per month up to August 1, when the penalty on all overdue K tm be> TAXATION AND REVENUE S¥BTEMB-CX>LORADO. 41 comes interest at the rate of 15 per cent per annum. All taxes are a permanent lien on the property upon which they are assessed until paid, and may be col- lected by distraint and sale. BmIi eoon^ is held lasponsiUe for the full amount of tesea doe the stale. An BMnay to wbiA tbe various counties are entitled under the act of Congress of May 23, 1908, in which counties a forest reserve is ■ituated, are to be apportioned by the state to the respective coun- tfag, based qponsndi forest area and in accordance with the so-called ai^icDHnral appropriation act of Congress approved May 23, 1908, M foIlowB: Not less than 5 per cent of said sum to be expended for eitiMr road or school funds, in the discretion of the board of county 9. POU. TAZB8. There is a state poll tax of $1 per anntmi on each male inhabitant oyer 21, except active members of the mifitia and hmiorably dischaiged soldiers and saflors of the United States. If not paid prior to August 1, it becomes delinquent and bears interest at the rate of 1 5 per cent per annum up to December 30, when it may be collected by distraint. It is levied by the coimty commissioners at the time of making the gen- eral tax levy, and is toined over quarterly to the state treeamer to tiM «re^ of^ mifitary fund. C. THE INHEftllANCS "UX. JJk property belonging to a residrat of the state, and all property located in the state but belonging to a nonresident at timo of death, which shall pass by will or by the intestate laws of the state or which shall bo transferred in contemplation of death, is subject to a tax at the following rates: (1) Passing to the father, mother, husband, wife, child, brother, rister, wife or widow of a son, huabaad of a daoi^ter, or any , oOBr<«avioir TAzxi. There are no special corporation taxes in Colorado, aH being taxed under the gneral property tax, to- gether with an annual BooaMe tax of 2 ooite upon eadi $1,000 of capital stock used in their hunhinnn in the state. There is provided a penalty of 1 par cent for each six months of delinquency. Insurance companies pay annually, in lieu of the license tax, 2 per cent on the gross amotmt of premiums received for business done ia the atale. K. BOBIMMS TAXEB, LHJBirSES, AND FBSS. Every person, company, or corporatioh selling any malt, vinous, or spirituous liquors shall pay, in addition to the license fee exacted by law or by the ordinance of any municipality, a license fee of $25 pc» aaanm m advaaoe fiweadi aalooB, leatauant, Kotol, dnb, drvg store, liquor store, or other place where any such liquors shall be sold. This fee shall be paid to the state treasurer and enforced by all ccmatables, shecifb, and polioe oS&cen. The Ucenae may be tranaleamd by paying a iee tion of intrat to extend line into atate. A tunnel commission was provided fiir In 1911 which receives certain revenue from Imm, toUs, eto., lor Use of tuandl tfaraogll base of James Peak. 4s TA1CATI0N AMD B£VEMUE SY8TEII&~L0RA] Gndittte veterinary examioatioa, |10; iiceuse, |5; pnctitioiieiB, emniiiatioii and license, f5. without exarnmation, $25, to be turned into state f. Amy muplua funds to be turned ov^ to state to create a 1 1» provii« Iw m adinacdl ciNM^ «f lhlirer*ity of the Stat<« of Colorada. ■lock inspection c<>mmiwiioiiei».~Bec«ding biand for five aIhIe, P; ooCiiad ea|iy «if ll» noopi, SO <»bIi; tfiwiiff d bwaid, tion iee. .1 rents per head. State board ol stock inqtectum to be paid a fee of |5 for license for rfiiA; immiibI» ft. Mwiiy In ho plirwl tn rmitit of Fees and liceims for permit to hunt, fiah, etc., range friMn 91 to lit — In; wmmm to be deposited by gune and fish commiflsioner in the state treasruy to credit of "Qaae cash fund." Oil inspector to be paid one-tenth of 1 per cent pcrfkllon for each gallon inspected. boiler inspector, fee $5. State engineer collects fees ranging from $1 tolllcetits,foruseof "Gaqgingfund." Board of barber examinees.-^ $5; hicenie and reneiwal, fl. State board of to be paid fees laaging from f3 to GO ceata. of iMBlth may license hospitals and dispensaries upon pay- ■■■I of fl. Embalmer's examination and license, $5; renewal «( fiooHi, fl.; payable to' itoto ImmmI of Imilili. ¥< u— Kxaminatiiai, f5; ceftii«to» 9ft. a. ommskal fbotckrt taxb8. 1. Am— Hm' i M TO f i rly ineludtd md 1ih» uMilliodB of' mmA snd of oquaBmtMm mm tint saiiio lor oomilj tumtiioii m tor slalOb 2. Rale— The rate for the counties of each class is determined hf the eouBiy commwMOiMira within the foQowkig Ib 8 mOb; in daa 2, 4, 8| mills; in class 5, 10} milb; ( in Hfiirrr 16 "»iiV; in dMi 1 Hkm ISaM §m •ariHi; ]]idaB3,.7|ai]|^: Ib fjhaBft, 12 milb; in dan 7, 15 % W mills; in daas 10, 25 mills. BtyaMqpkfvyaiic&ntoaBit may iw it for Ae erecting, repairing, leasing, or renting of county buildings, I and bridgea, for bonds and interest thereon, for jndynent Ommty commissionere are to include in their annual %m. hiwy • lity^ for 'Mdhobli iriliiin 'Hie oomty of' at iMvt 2 i f id not over $ w^ji|i^~ 3. CUZcdMm County taxes are collected, aa are state taxes, by I3bm county treasurers. do nol' tiuHTO' in. the i wH taacn. O AND 1>. IMmniTAJf OB AND 00W0BA110K TAXM. Oomitiia iee«iv» no wmmm from th«0 1 The eoun^ eomnissioners an permitted to iaeue certain liooosas for a|»ecified occu]MUkii8 and to estab- lish annual fees tiMnfor, within pmaibed limits, as follows: Transirait dealers, annual, on foot, 915; with bicycle, 925; with one horse, 950; two horses, 975; motor vdiicle, 9100; in any other way, 9125; ■nrtfcwiiwi, peddlers, and rtorekeepers, fS to f 109; hollii^ •Hioons, and grocers selling intoxicating liquors, $300. !nieater8, circuses, and iAowb where admission fee is charged may be HecMad. Aa nsael Uohm ef fliOOf it ra^piiN€ ti eswhKt ipMiiBK eiMhitiotw, whldk Is fiM t» 4w mmUtttl^ er tte county nhmn conducted. Itanera&t Tndor, annual, on foot, $5; with bicycle, 9B0; one Imbm, 9100; two or more horses, $150; flMtor TAide, 9190; maf other manner, $250; doing business in any structure, tent, ete., 9250 for each such building, etc. ; assistant in each county, 925. Municipal Retenues. A. oBimuL noraiTT tazu. 1. Base — The property included and the methods of assess- ment and of equalization are the same for municipal as lor elate taxmtioB. The tate is fixed by the city council or board of trustees in cities. In school districts it is certified by the school board of each district to the county com- missioners and levied by them as a special school dis- trict tax. The same applies to^ki^tion distiicts and road diatnetB. in tlwhillar thentodiafiiioiaaMed f 1 on metk $100. Hie oily council may levy 1^ mills for park pur- poses. In cities with a population of over 100,000, the council may levy a tax, not exceeding 1 per cent, on each $100 worth of taxable property, for the pur- pose of creating a firem«i's pension fund. 3. ^^bllMiiMi^ Mnnieqid tiXM an eidlleeted in tt»aaiii« manner as state and mmlf tsaus. Evuy aUe-bo4fied male between the ages of 21 and 50 yesis shall pay to tiis Irsssuier of tiba board of directors of his district a road tax of S3 (annually), or in lieu thereof perform two days* work, of eight hours each, or eight hours' work with team, on the pubUc highways of his road district. The tax is collected by the district treasurer, who receives 10 per cent O AND n. INHEBITANCE AND COBPORATION TAXES. MunicipaUUes receive no revenues from inheritance or ooipofatifm lasces. TAXATION AND REVENUE SYSTEM&-0OIX)RAIX>. 48 B. BOmMS TAXMB, mSIM, AMD ISIS. City councils have power to license, regulate, and tax any or sH lawM oeeopattonB, buaness places, smusenwnls or plaees of amusement, auctioneers, paddteSi bowtmg sIIeyBi bittiard tables, hackmen, poiten, cabmen, expressmen, liquor dealers, and em- ployment agencies. Stock and other^ brokers must obtain licenses. In all cities the license fee for selling spirituous liquors in quan- titiflB lees than 1 galha is to be not nader 900O; hi incoipoiated torn iodi HcoBM aaeit be act laai 9999. BeaooL Bstbhvbb. The school funds are administered tfetOI||^ Hie supenntendent of pubfie instrucHon snd iStM mAMol distriels. ^e state leries no annu al tax for general school pu r- poses, but the proceeds of the permanent school fund (interest on accumulations from the sale of lands) are apportioned among the counties. The counties, how- over, levy a general tax for school purposes, and special or sdiool district taaces are lervied in each district. The "q»edal school tsx*' is not to exceed 20 miDs on the doQMT. A large number of fines, penalties, and foifmt- uresforSriolation of different laws, including those con- eeming rerenue, courts, penal laws, escheats, dairying, the "bounty act," game laws, those regulating insur- ance, and others, are paid into the school fund. High school districts may be created and a tax not to exceed 4 miDs may be levied by county oommis- sioneis and collected as other taxes. Bonds may sko be iflsaed sod a fecial tsx levied to pay intsrest thereon. A fee of $1 is paid by applicants for examination to teach, the revenue to constitute a state ''Normal institute fund." Revenues of Othes Independent Districts. Upon petition the board of county commissioners may estabUsh drainage districts. The board of direc- tors of each drainage district fixes the amount of as- sessment annually. The county ti-easurer collects such assessment as taxes are collected as a part of the tax ttSL for said year. . Ifine drainage districts may be created and a tax on eveiy dollar of the valuation as diown by the assessment roll of the county assessor may be assessed and collected annually. These districts are admin- istered by boards of supervisors. Irrigation districts may be established and assess- ments Isned lorado tax commiflBlnii, and in addition tiie oomndamm ia to MndM all powers of original assessment of all public utility corporations, has jurisdiction over the abatement of taxes, and, in the case of appeal by the assessors when the county conunisBionera fail to furnish deputiea, hm a rth at ity to peowide fat oOer appdadineBtB and compensation. Assessors are required to make a tax schedule in detail of all real and pnaonal property exempt from taiation and aim to ila a dnpUcate of the assessment roll with the tut ooouiummi, whitA prescribes the form of the roll. Ths olBoe of inheritance tax appraiser was created, a fee of $10 beiag chaqed iw ti» eiMHiaetiMi of estetas as to viietfaar SB14^ to said tax or aot. The inheritance tax law was revised as foUows: A tax payable to the state troaauror is imposed upon the tteniiiic of p tofe rty tritlun tin state or of any interest or income therefroai, toany p e «tt Og p B S W i^ iast«tetiaaorcoir p otation , intheioUowMit casss: 1. Timmfrr by win or intestate hm of this state of property within Oe fltetSt tea pMHBi dyiag seised tiwteof ^ddls a lerideat of the state. 2. Transfer by will or intestate lam of propnty witiiia the state irhm daeedaKt mw a aflnmidBat of the slate at the tine of death. 3. Transfer of property made by a resident, or of property within ibB state made by a Boiiresldeal» 1^ deed, gnat, baigsin, sale, or gift, made in contempIaticHi of death id ^ gnator, intended te take effect after such death. 4. Wlien any such person or corporation beconoos bemeirfetiy wtiHed in pos Boao ioa or eipeclMicy to any property or inooow therefrom by any sach iBBBsfer, n hetti s r aede belon or after lie passage of this act. 5. When any person or cotpotation efaell exerdse 1k» power of appointment derived from any disposition of property made eitter before or after the passage of this act, such appointment iriten nede shall be deemed a transfer taxable under the provisions ef ttfsact in the same maonw as though the property to which sudk appoint* ment relates belonged absolutely to the doaee of such power and had been bequeathed or devised by such donee by will. 6. The tax imposed hereby riiall be upon the dsar marlo^ vahw. Exemptions: All transfers of property to the state of Colorado^ or to any county, city, town, or other municipality, or for the use of public libraries, for religious or charitable piuposes exclusively, or fwradMKJsor c o i le go snetfarpwflt; jV es M e f, itoiBWMr, Thsttfae same be situated within tids elMii^ er the piepscty be limi ted for use within this state. Property passing to or for the use ofany faflier, mother, huAand, wife, child, brother, sister, wife, or widow of the son, or the husband of the daughter, or any adopted child or children, or to any person to whom the deceased had, for not less than 10 years prior to death, stood in tte anitaaOy acknowledged rehtien of paient, or to eay lineal descendant of such decedent bom in lawful wedlock, is taxed at the rate of 2 per cent on all not in excess of $100,000; in excess of $100,000 and not over $200,000, 3 per cent; in eaoMB of $200,000, 4 per OMit. Property to tibe value of $10,000 received bf each of the above-named persons is exempt from this tax. Property passing to or for the use of any uncle, aunt, niece, or nepheir, or any lineal desoendant ef ^ same, is tend at the nie of 3 per cent on all not in excess of $20,000; in excess of $20,M$ and not over $50,000, 4 per cent; in excess of $50,000 and not over $100,000, 5 per cent; in excess of $100,000, 6 per cent. In all other cases the rate is 4 per cent on all not in SKoen of $10,000; in excess of $10,000 and not over $20,000, 5 per cent; in excess of $20,000 and not over $50,000, 6 per cent; in excess of TAXATION AND REVENUE SYSTEMS-CONNECTICUT. W»jm moA Ml mm fl«%«n^ 8 per cmt; ift «aiiMi of f 100,000, 10 per cent . Any interest ■ it azampt from this tax. file ft ii > ISm wpm Htm y g apMly li' Mii i i n iiiii l ^ nd tie : rMi be leiile' for endi fHnnitil. ili AH taaee inqiQeed hf tMe act dmll be doe and payable at the tine of tlie traorfor. II such tax is paid vithin dx months from tte accramg thereof, a discount of 5 per cent shall be allowed and dednelid tlMrefrom. If mai paid within one year from the accruing tbereof, interest at tlie rate of 10 per cent dtaffl be dafged and cofflected from the time said tax accrued. Fees for examination of banks were changed, ranging from $25 •■r baaJb with wm ite e of il00,000 or fern, to |M for iSbtm wUh of more than $500,000 and less than fl,OW,000, and of 3 cents additional for every $1,000 in eseoM «f Il,lim,(MMI, with resources of $1,000,000 and over. ipged im the bndnets vi loaniiif BMmey at man than 12 per cent per annum pay an annual license fee of $50. Com- mnchants, annual license fee, $5; embalmeia, examina- i legisliatiom fce, $10; nodir ireliicleB, amnual Hamm fee, ■ and under, $2.50; 21 to 40 horsepower, $5; 40hnrse- HO; BoloicfidBi^ $2; chaufieur's MoMMe, $1; dealer, $5; one-half of the ttmam d«iv«d from this sooroe is to be credited to the state road fadi tiM balmee distribsied to the counties within which collected. Optamtairti^ osMBiMrtkBlee, $16; aiiinial registration fee, $5. The following constitutioMl amndment was submitted to be voted upon by tiie people at the general election in November, 1914: Sac. 15. There shall be a board of equalization for the state, consisting of the go i v OM W , state auditor, state treasurer, secretary of state, and attorney general . The duty of the said board of equali- zation shall be to adjust, equalize, raise or lower the valxution of real aad penonal property lbs tlb*m boaid of wfosHHtieB, compond of the trcasnrar, comptroller, and tax commissioner. (5) The sUte tax cammissinner, i^nMatad by the governor fota torn of four years. State Revenues. a. oenebal pbopebtt taxes. The general property tax is primarily a town tax, but the state may have recourse thereto by vote of the general assembly. 1. Bam— In the event that the gnenl aaBembly should im- pose a tax upon the general list of the state, the prop- erty included and the assessment thereof would be the same as for the town. (See Mimicipal revenues, A, 1, p. 47.) The general list of the state is made up of the assessment lists of the to^ms as equalized bj the state board of eqnaliutMin, and upon this Est state and oounty taxes may be impose d . The state levies a tax on sheOfish grounds not in- cluded in the territory of any town at the rate of 1| per cent on the valuation made by the ffh^tfiyh oom- missionersi who also collect the tax. 2. Rate — The rate for state pnrpoees is TOted by the general aisanbly. Itisthedntyof tbesebctmMitol^the amount of taxoi doe t h sw i i wn mpm tibs town list. 3. CcilecHon — Collection is made by the town collector as for town taxes. If any town fails to pay its portion of the state tax by the 10th day of November, execution is toissoeagidnsttheestateof itssetectmonfor thesum dn% and if returned mutirfed, then againii the in- habitants ol tiie toif% iriM> mm to be nimbiilMd by thetonB. TAXATION AND REVENUE SYSTEMS— CONNECTICUT. 46 B. TCfLL TAXB8. Not used for state or county purposes. (See Mu- nicipal Revenues.) O. TSS niHKBITAllGE TAX. Property within the state passing by deed, grant, •devise, or gift to parents, husband, wife, or lineal descendants or legally adopted cliild of the deceased person, is taxed 1 per cent of its value in excess of $10,000; property passing to collateral kindred, or strangers to the blood, or to any corporation, volun- tary association or society, is tued 5 per cent of its wbde vabe, if the Talue exeeeds $500, provided that property passing to lineal descendants of any legally adopted child, the wife or widow of a son, whether born in wedlock or adopted, the husband of a daugli- ter, whether born in wedlock or adopted, or the brother or sister of the decedent, shall be exempt to $10,000. All gifts of paintings, pictures, booin, engravings, Ixonaes, curios, bri&«4»ac, •xais tloA annor, and col- lections or articles of beauty or interest made by will to any corporation or institution located in the state for free exhibition and preservation for pubUc benefit, and all gifts made to any corporation or institution which receives state aid are exempt from the payment •of any succession tax. Win an estate is bequeathed to near relatives for life with remainder to collateral kindred, etc., 1 per cent is deducted at the beginning and 4 per cent at the termi- nation of the life estate. When the life estate vests in collateral kindred with remainder to direct heirs, 5 per cent is deducted at the beginning and four-fifths is letomed to the persons entitled lio the rameinder at the-tennination of the life estate. Shares of stock of all Connecticut corporations, regardless of their physical location, are taxable when held by estates of deceased residents of states which likewise tax shares of stock of their corporations, regardless of location. AH execntom and admimstratoBB aie fiafole for all UMfircwnion taxes, witii interest at rate of 9 per cent per annum from time when taxes are due. The state imasmw coUects the taxes for the use of the state. n. ooBPCMuisrpoK ^usm* Otoporate property of domestie and f<»eign ooi^ poratioiMB, ^Hiose stock is not subject to taxation and which are not required to pay a direct tax to the state in heu of other taxes, is listed for taxation in tlie towns, as is the property of indiv-iduaLs. Railroads.— Railroad companies are taxed for state purposes upon the value of their o^tal stock and net funded indebtedness, as detemdncd by the state board of equalization, on the basis of atatoOMnt by the company . The stock is valued at its market value, ■or at a value estimated on the basis of earnings or property used. Hw bonds amd other evitaoea of iadebledBeai aie vahwd at par unless they are worth le^s than par, in which case Ihoy are valued at the market value. The value of any bonds or other obligations of the coinpaay held in the staking funas is to be dednelwl, also ths cost of the purchase of pn)p(!rty other t han it.s own road, franrhuKis. and its real estate in the state not used for railroad purposes. This valuation is takm as "the meanire of value of eodt rsiboad, its ti^ita, frap'-'i'— . and prop^iy," aad is in lieu of all otlier taxes, except taJBSB on real estate not used for railroad purposes, which are deducted from the taxes calculated on the sloc k and debt valuation. The value of sndi part eC the funded and floating debt as was occa- sioned by, and of any stock wlii( h wai^ issued for, any part of the railroad in another state, or steamboat line in connection with the railroad, is deducted ftom the valuation. When only part of tlw ndhoadliesin the state, the company pays on such proportion of tlie valuatbn asthe length of its road lyingin tlie state bears to the entire length of road. In fixing the valuation and length oi line in the state, any bnnch in the state -wbiA is ef less than one-fourth ths average value per mile of the trunk line is not included, but is esti- mated separately at its true and just value and taxed at the rate of 1 per cent thereon. The statute pr eecribea the rate at 1 per cent upon the above vslnation, to be paid by the 25tli of November. Street railways of evsty dwriipNon are Mibject to the same taaa- tion as railroads. Express oonqModsB.— l^cpren cooqiaaies are required to pay a tax to the state of 5 per cent of the gross receipts witliin the state for the year preceding the Ist of July. This tax is in lieu of all other taxes upon the property of the company used exdushwly in Uia eiqness business. It is payable by the 20th of October, otherwise there is a forfeiture of $500 to the state, and for nonpayment a for- feitiue of double the amount of the tax. Corp(»atioiK coodnctiBg ei^nss fananess wholly 96; Imt assistant pharmacist, $3; registnticm of ceHlioil» from another state, 110; for annual renewal of license, |2. The insurance commissioner collets the following fees from in^ tion of policies of domestic life insurance companies and secret and fmtemal societies, 1 cent for each $1,000 of insurance valued, and I cart ivoBcii 91,000 of mivmmo computed on amraities and pure endowments; for vahmtion of foreign Ufa companies and aocntand fraternal societies, same as states impose on like Connecticut com- panies; filing additional papers, 25 cents; certificate of valuation, ii ig io i M t l M i , orawtkorily, ti; CMlll o d copy of Ue—o, 02; copy of report or certificate of condition to be filed in any other state, $10; filing copy of charter, $10; certificate of authority, $5; surety com- pnam of otkor states— lor filing charter, $10; for stotonent prelim- inaiy toadmimiM, 910; for annual statement, $10; for licaue, 9W; insurance companies of other countries — for filing copy of charter or deed of settlement, $30; statement preliminary to athnission, rate, $2. All fines, forfeitures, and penalties belong to the state, unlflm> olimwim #qpeaod of by law, except that finee impoaad by a tieo'of thO'i r. THE INCOME TAX. Than ia no income tax in CSonnoetiant* Hie property included and the assessment and flqnaliHitMni aro the same for oonniy aa for the tmm taxes. 2. jBorti— The eoaaly tax m lo^NMed upon the towns in pro* portkm lo tiwir ■ ■ wntm ait Bite by the repreeentatiTea chosen to the general assembly from all the toum ill the county and the senators resident in the ooan^ at a meeting to bo called by the county commis sioners. For repairs on a courthouse or jail, not to exceed S600, may be levied by the county conmiission- en and apportianed among tibe UrniiB. CoUectioa of the eoimigr tis, m ef lonni Uamf m made by the town. If any town negate to pay its county tax, the county treasurer may iss4ie executioii against the goods and estate of the inhabitants. TAXATION AND REVENUE SYSTEMS— C0NNB5CTICUT. 47 B» AKD P. FOUL, DnOOlSAXCaB, MSm OOBPORATION TAXB8. The county does not eham in the poll, inheiitance, or corporation taxes. E. BUSINESS TAXES, LIOBITSES, AND IVBS. Ten per cent of the moneys collected by the county commissioners on town liquor licenses is to be paid over to the county for county expenses. Hie lenuiii- der is to be peid to the treasurets of the rmpte^rm towns, exeept thai in New Haven County 5 per cent is paid into the reserve fund of the police department of the city of New Haven and 5 per cent to the fire- man's relief fund of the same city. A. cmmAL Tmomaar xaxn. Hie town is the unit of asseAwnent and taxatiiiii, and property assessed for towns includes that of every village, boroqilliy er city en^Hraeed within the town limits. 1. Base — a. The property included and exempt. — All property, both real and personal, not ex|«e8sly exempt, is stib- jeettatiiietttc. (1) Seal estate indodes aU sach property not exempted, as foUowe: Land and building, fisheries, quarries, mines, and ore beds. (2) Personal property includes all notes, bonds, and stocks not imood by tiw United States; mmeyB; credite; clwaw in action; TMmb, except registered and enrolled sailing vessels; barges en> gi^ed in trade between this and other states, and registered vessels winch are actually engaged in foreign commerce; goods, chattels, ■tate. Mortgages secured by real estate in this state are exempt to an omonnt eqnal to the ammasd rtim of waA real eatate. Fteoi^i mortgages are taxable. Property situated in another state and taxed there need not be Iktod for taxation in this state, bnttiiia p ww i aibndoea not apply to loons by residents to nonresidents, nor to foreign railroad bonds owned by residenta. Stocks of foreign coipaiatioiio are presumed to be taxed in the state in which such cocpomtioiM are located. Money or vmperty afCtnaUy invaated in merphaniWaing or mam- iacturing outride the state need not be listed. The jMToperty of certain corporations which pay a direct tax to the ■tate in lieu of other taxes ia not sab ject to the general property tax, and tiw dwioa of atock in corporations which are taxed on the corpo- imte property are not taxed to the stockholders individually. The whole property of every corporation organized under the law of tiw atateiihomitodkiaiwt liable to taxation, and which is not required to pay a direct tHC to the state in lieu of other taxes, and the whole ptup o tty in tiie state of foreign corporationa is liable to taxation tiw waw asthe property of infividnals. So much of the deposits of any savings bank as were invested in the shares of capital stock of any bank, national bank, trust, insurance, investment, and bridge company on April 1, 1901, and otill held, ■re not taxed. (3) Exemptions in addition to public property are: Buildings or parts thiweof occupied as colleges, academies, churches, public ■chooihwima, or faiflimariea, and land a^NUtenant to such infirm- aries; parsonages to the value of $5,000; real estate of scientific, literary, benevolent, or ecclesiastical societies, or public or char- itable institutions; cemeteries; property to the amount of |3,00O of any pensioned soldier, sailor, or marine of the United States dia- abledinaervioe; tiw aaaw of blind persons; property to tiw amoont of $1,000 of every resident who has served in the Army, Navy, Marine Ckvpe, or Revenue Marine of the United States in time of war, if honorably discharged, or of the wife of same; prop> erty to the amount of $1,000 of the widow or widowed mother of the above, and of pensioned widows, father.'^, and mothers of the above; wearing apparel of every person and family, not includiog watebes and jeweby, not exceediBgf25; bomdhold fmnitoie totiw value of $500; fanning tools to iho value of flOO; produce of farms in the hands of the {voducer, including coiti^ calves, and lamb^ fuel and proTinona for the use of tiw family; swine to tiw ^mhw of $50; poultry to tbe value of $25 , sheep and Angora goats to the vahw of $100; cash not exceeding $100; private librariefl and books not exceeding $200; all public libraries; musical instruments not ex- ceeding f25; aU mnsfcal instramente in Anrchea; aU fire appap ratus, with the buildings for the shelter thereof; tools of mechanico tothe value of $200; any horse used on parade or in military aervipe by the owner or his son; all fishing apparatna to tiw valoo of fiO^ the stock or property of agricultural societies; stock or securitioo issued to build a church; all property of any hospital receiving state aid; funds of Grand Army posts used for charitable purposes; bonds of tiw state of Oouwetkmt, if spodaUy so provided; bonds ot towns or cities issued in aid of certain railroads; the funds and estate of Yale University, Sheffield Scientific School, Trinity Col- 1^, and Wesleyan Uidversity, but not real estate, the amnml in- come of which exceeds $6,000; bonds, mortgages, or invested funds of any church or ecclesiastical society not exceeding $10,000, but the total exemption including real estate is not to exceed $20,000 in any one eass. Tree plantations, in land not exceeding $25 per acre, not less than 1,200 trees to the acre, when the trees have grown to an average ower Is assessed as incident to the machinoy iriiich If i^eimted by it. When waterworks are located in other towns Iftsa mhm power is used, the land occupied by such plant is iw iM i a to the owner at tt» aiwwga ■ i ii w i il mitmHiim of imptmtd ftvmin^ land in said town. Mwrtgages.— Money loaned on interest, secured by a mortgi^e on iMl «rtKto in tiM stote^ vilh an agroeBMiit Ihst lie b«nowe^ the taxes, is not taxed (cm the credit) to the extent of the ■■■■■«! il value of the mortgaged land. But the excess of the loan ii luced udMm tiie kndor resides; where there is no agreement for 4to boRower to pay the tax. the credit is ■hhimiuiI enly wtun flie ■lil estate is situated. Mortgi^ee on real estate la oOmt itates aie Used as personal property to resident holders. c. Equalization. — ^The board of relief in each town Imts appeals from the valuations of the assessors and m^fuMam and adjoits the Tahiatbns on the assessment liiiif l^ linvn; HmayimsraaiiaTaliialionBandaaBeaa pnaons and property omitted by the anesaoia. It may also reduce the list and make certain dednetions for indebtedness where lists have been duly ^ven in. An appeal lies from the board of relief to the superior courl of the eonnty. The state board of eqnaliaaiion equaliMa batwaan the towns to maka 1^ tb» giMBal fist ed female, $1, and 25 cents for registration; for eedi unspayed female, $5, and SB cento for regiatiatton; keaari Beeaie, |26 for 10 do^ ISO for over TAXATION AND REVENUE SYSTEMS— DELAWABE. 49 lOdogi; license to collect birds for scientific purposes, $1; second- hand stores, $2 to $10; liquor licenses— sale of spirituous liquors, towns of over 3,000 inhabitants, $450; other towns, $250; ale, beer, sad wine only, 1260; rapatri>Ie liotols and wholesale grocers, not lem *an $150; druRRista— to^vTis over 5,000, $12; tofwna leas than 5,000, $10; distilled liquors and alcohol, $50. These taxes are paid to the county commissioners for licenses in towns and cities which vote in favor of such licenses. license fees are paid ow to tlie town with a deduction of 10 per eant for county pttiposea. Upon petttion of 20 or more legal voters or tax- payers in a town, not residing within the city or borough limits in such town, special districts for fire, sewer, and other purposes may be organized, which have power to levy and collect taxes for specified pur- poses. Towns may form school districts which have power to levy taxes for various school purposes upon the property in the district. Polls are set in the Kst at $100 eadi. District taxes are laid on the assessment list of the town as corrected for the purpose hy the town assessors. There are no restrictions on the rate of school levy, except in towns including within their limits cities that provide for schools. The state comptroller distributea from the income id the sdliool fond and other state fimda to the town treasureis $2.25 for eaeh child batwaen 4 and 16 years of age. Certain towns having a valuation of not over $2,500,000 may receive from the state fund a further sum, providing the town exprads annually $26 per pupil based >er cent on all in excess of $100,000. The tax in all cases is levied on tlie amounts in excess of ^ exemptaons and noton tiw wfacde estate. In taxes on mortgaged property have been paid by the morlgifee he m aititled to recover the amount before relessing title. nmteraal benefit aocieties pay ananmalliGenaeoCISenidinHaiHM fees to the insurance commissioner. County conunifiuoners were authoiiaed to issue liquor licenses to nnttBurbotalafora periodof not exceeding fonr moatiis tern June 1 of any year upon the recommendation of a majority of the legal voters of the town in which situated. Bowling alleys were chissified as mercantOe estabUriunenla and iHMd as audi. Special authority was given to cities, towns, and boroughs to pro- vide for sprinkling: stre^ With oil or water and to aaaess costs to abutting real estate. Tbe following state licenses and lees were estoWiiJi ed: License to bottle water for sale, $10; to practice c^twpafliy, |2. Examination fee to practice midwifery, $15; to practice (^pioin- etry, $10; and issuance of certificate, $5. Banks and trust companies: For fding list of ^noUloIders, $10; and dntrter fee of «1 for eadti $1,000 of authorized capital stock. DELAWAfiE.» The state derives its revenues from corporation f;n4 inheritence taxes and from fees and licenses on yaiious occupatioBs. Th^ ia no ati^ levy on general property. The counties, cities, and hundreds depend upon the general property, inheritance, and poll tuxes. The type of property tax is an old one, including a valuar 1 This cominlatum is derived mainly fnan the following sources: A summary of revenue and tax laws contuned in State Revenue and Taxation Commission Report of 1909. The Laws of Delaware, being the session laws down to 1913. tion of ground rentals and an assessment of oeftain classes of property at statutory values. Many important classes of personal property are exempt. Delaware has practically complete sepai'ation of state and local taxation. A.pecafiarir th;^ taxtition of certain corporations, such as raihuads and hanks, individually, or commuting their taxes on special terms. Tliesc special taxes are quite numerous, so thxA no attempt has been made to list them al in 42649°— 14 4 TAXATION AND BEVENUE SYSTEMS-DELAWARE. A ^iufliiliiil ntmilMr ■19 died to |ilaiOB ill 'tiio CKUISIXrUTIONAL. PBOYI8IONS. 1. AH taxes shall be luufonn upon the same class of subjects the territorial limits of the authority levying the tax, and be levied and collected under general laws, but the gomni wmy by general ham mumpt from teMtinii. Miefc jvopert y in tlie opinion of MM pMNsl mmaMj viU l>«t praiMto the Sm. ft. 1k» gamai aawniMy skail provide lor tevying and collecting a capitation tax from every male q|||||lM| t8 of perior ear companfas. (13) DOTiestic mercantile, manufacturing, and miscellaneous corpnratians (Mfganized after March 10, 1899, and doing less than 50 per cent ci their business in the state, pay annually a franchise tax, aa foDowi: When the antfaorised aif^ is imder 925,000, 95; between $25,000 and $100,000, $10; between $100,000 and $300,000, 920; between $300,000 and $500,000, $35; between $500,000 and 91,000,000, 950, and 925 poraticHUi. Fteeign insonnoe otmiponieB.—- These taxes are collected by the state treasurer on the basis of a report filed with the secretary of state. There is also a general retaliatory tax against all foreign cor- porations. Ifanafactorara pay license taxes based on amount of real and personal proper^ naod by th«n. (See Business taxes, licenses, and fees. ) E. BUSINESS TAXES, LICENSES, AND FEES. (1) Collected generally by the clerks of the peace, for the benefit of the state: Inns and towns, to sell liquor, less than 1 quart, to be drunkontheptemises,9300intownaof 10,000OTOver; under 10,000, $200. Inns or taverns, special, to sell less than 1 quart, to be drunk off the premises, $25 additional. Retuler, to sell liquor, not less than one-half gallon, to be drank <^ the premises, $100; to sell not less than 1 quart, to be drunk off the premises, $25 additional; druggists, to sell liquor, not over 1 quart, to be drunk o££ the premises, $20. Peddlers, on foot, 950, payable quarteiiy; 1 horse, 950; 2 hones, $75; each additional horse, $25; with vehicle and 1 or 2 horses, $100; each additional horse, $50. Fruit peddlers, with cart and 1 horse, $25; 2 horses, $35; each additional horse, 9W. Tbaendot^cioffeet or tea, $B0 exhca. Ifanufacturers peddling their own goods amdain the state, persons selling the produce of their own land, vendors of oysters and fish, and soldiers and sailors of the Civil War are exempt PeddleiB of tin or JapHi wares mtii one or more hoaMS hot no oait, $10; one or more horses with cart, $20; nonresident, $100 extra for each county. Most of the licenses for peddlers apply oaiy in Kent and Sussex Countiea. Merchants, w h ol e sa le or retaU, if purchaaes iorthe p t e vi oBB year amoonted to $1,000 or less, $6; if over 91,000, then 10 cents per $100 extra. Women are exempt if purchases are under $1,000. Merchants, half yearly, $5. Auctioneers, $10 (soWieri and aaikn of Civil Wvr eaeeapt from this license); broken, 9MiO; juggler, $25; conveyancer, $10; if receipts under $100, $5; doctors, including osteopaths, $10; special license for transient doctors, $100 extra; dentists, $20; eating houses, $25; htwyecB, fit; photagraphen, 99); real estote agents, 950; resident owners of stallions and jacks, $10; nonresident, $20; veterinarians, $10; bicycle and tricycle nulways and revolving swings, $50; razzle-dazzle, $25, and haunted swings, 920; oooelable, 95, for three yean; aonrewieBt catching chuneaad terrapins, $50; opening oysters for export where the capital invested is $500, 930; persons buying game for sale, 920; shipping game for profit, except geese and ducks, 9600; life iw a aiaiica w a wi iei ii eB col- lecting weeidy premiums, $50; distillers of spbteaous liquors from grain, fruit, or fruit juices, $500; agents of foreign insurance com- panies, 926; oyster catchers, $5; in certain places, $20; boats, 92.50 per ton. In cwtahi i^aces, bos^s, 9$ JO pa- ton, 93.50 for each man tonging. Menhaden fishing boats, flOO. To practice optometry, $10; wholesale liquor, $600; liqnor ttMrdbant, $200; pool table or bowling aUey, for first, 915; each additional, 910; retoiien (wkom principal place of business is outside of state"), when cost of goods exceeds $5,000, $10 and 10 cents for every $100 in excess of $5,000; • • * for brewing liquors, 5 cents for every 31 gallons biewad, ^m>«^ii e hiMinesB, 9809 antil fhet day of June neact ensnittei manufacturers, $5 and one-half of 1 per cent on statutory value of real and personal property, including machinery; gypsies, $300; sale of deadly weapons, $25; circus (within 2 toiki of iie property, are; Tiw pw i pog ty qf ilmrches, religious societies, colleges, and charitable corporations; pwviaions necessary- for the use and consmnptiou of the owner and lab iandly for a year (not including live stock); faurming uten- iia; tlw wotidng tools of medianico or manufacturers; tlie imple- ■Mnti ol a penmn's trade or profession; stock on hand of a manu- iKstnaar or tsadeaman; household furniture other than plate; grain and tlie puMfaee of land; wearing appaiel; ready OMney; goods, ware-, and merchandise imported; and vessels trading from any part of iSbm atate; charitable homes fpeals, composed of the hve assistaat ■wnmmw Mill ttin Minninr irfim aiia m rhahmaim (•) OaBectaraf tHnaeftbeDirtrict. DURHUOr j^EVBHIJKS. A. onmnaL ntoaPBRTr taxss. 1. Base — a. The pro pert tj included and eximpt. — Property, real and persomd, is subject to t.ixation except as specially exsmpted. There is no delinition of real and personal property for purposes ei taxation. Exemptions in addition to public property are: Cluiidies; insti- tottimoC poi^ diarity;p«diSicHl>iarie^ ii TilXAtlOlf AMB MUfBlllim gYSTBai&--BISfRlC!T OF COLUMBIA ! piurpoaes, not for public gain; cemetoies; real and peracmal . itr of foraign pfv«nuMBli; Otoranm Art Buili^ Hm Soldier?' Home and grounds actually occupied by ouch buildingB; penooal p(<(^>«ty of all Ubiary, benevolent, charitable, and ad- mme. iuBlitiitiana, not candncted for private gain; Ubnries, idiofdbooks, wearing MpjpmA, funily pottraiti^ bouMthoid aid other belongings to $1,000; also all household effects of persons in public service which are taxed elsewhere. There are abo a num- *' ' «f ' mU. aoto Hi ~ k JkmmmmL—MmA. estate is MiBemed triemdiiny, lieg:iiinin<]r in 1896, mt moit lew tlum tip«>-thifda of its true value by the assessors of real estate in the name of the owner or trustee of owner thereof. The aaeeaeinent is to be comideted on or before the first Ifomiagr of Jannaiy in eadi tlurd year and return of tiie aaiiie made to tlie aaeeeBor. AnniidSy the board of real estate aeseeaoei list and assess aU new pmp- «f%r subject to taxation, also im|nt>Teinenis of ffiOO OmPir, and deduct from the assessment any property damaged or destroyed. The law provides for the numbering of squares and lots for the purpose of It and taxation, and imposes vpm the oom- Hie ^ig^ of nuiioii^ waik. leootd. Bnonal ptofMrty is assessed ainnt% by Hie boaid of pefsonal tax appraisers at its iak cash value. Ev«ry person or corporation is required to fill out, nder oath, a schedule of personal property. Failure In make returns results in a penalty of 20 per cent of ~ valuation, gmeral mevdiandiie are amewed on this stoek in trade dnring tbe year, and botel companies and ptofliatoci of liotcis on fains of tibor furniture. c Equalization. —Real estate values are equahzed by the board of equalizatbn and reviewed in every AMI yaar when tin aasemnMnt h 'made. After ^ppvofil % 'tib oommiiiioiiecB,. Him aMsesunent 'is Hm basis of taxation for the cmsning thiae yearn, Hie board of personal tax appeals amiBa%^ Ima tile aaseasment of personal property. Hie rate of taxation is uniformly, throughout the Bistrict, li per cent on both real and personal prop^y. Hens am eoHeeted the eoDector, after leeeivii^ ft«in assessor the statement of the amoont to !>e All taxes are payable in May of each year, but one-half of the real estate tax may be paid in Hoiember. l%e penalty for delinquency, 1 per cent n mmitib, bigina to aeeme Jiine 1. Beal estate k sold it taiBea 'vnder diraetion of the' nrmmis- Ttiam m penonalty unpaid ^me 1 may be coDBCled by dBstaaint and sale, ,ai||;.:,alMi by loiy on nal property, .if '.foods .and. 'ChMteli are laiokiiis. B AHD C. POLL AND INHBSirAMOl TAJOi. There are no poll and inheiitanoe taxes. D. CORPORATION TAXES. The law provides that all corporations, other than those mentioned below as specifically taxed, shall be taxed li per cent on the assessed valuation of their caftttal stock, lees the value of taxed real estate, which is to be aiipraised by the board of penonal tax ap- praisers at its fidr cash Tahie, but bodbeis companies which, by reason of or in addition to incorporation, receive no special franchise or privilege "shall be rated, assessed, and taxed as individuals conducting business in similar lines are rated, assessed, and taxed." The Tslue of all real estate in the District owned by corporationa is deducted tnm the asinniril valuation of the capital stock. As trmtee for their stockholders, natimial banks, all other incorporated banks, trust, gas, electric lighting and telephone companies are required to make a report annually, on or before August 1, to the personal tax lyp rai s er s of their gross earnings for the preoe^ng year ending Jons 30, and pay per annum gram eaainfi tsxw aa follows: Natinaal liaaiisaa sH nthsr incflipissteJ tanks and tniat coat. panies, 6 per cent; gas companies, 5 -per cent; electric lighting and telephone companieB, 4 per cent. The real estate of these com- ffsrfwkalw> tmedaseOar wi^t sinaieDhtriet. Biiildii« aandhtioM pay 2 per cent on their gross earnings. Btoeat Tailroad companies pay 4 per cent on their groas receipts "and ottsr tKKca aa provided by existing law," nMMiing that their real estate shall be taxed, unless eximssly exon^ted. Insurance companies pay per c«it on their premium receipts; fidelity, bonding, and title companies, If por cent on gross receipts; saviqgi banks having no capital ■tock, 1^ par cent ea tfii wmmbI efea i f i B i and undivided profits; incorporated savings banks, 4 per cent on th^ gross earnings, leas the amount paid as int^est to their Jspoiit w . TlMWMhfaigtoalfaikatCSo. iatBxed4pflrcentonflie * from coadnitea a t fc s ria e d ltyCoBgwaitobekMfct Licenses are required for busineeses, trades, and profeirions, and are is sn e d «fw the htiid and offiM ssaloflhsaaMBiQr. The following ficenseoMvannnal, Apothecaries, $6; athletic grounds (baaaball, foodwO, gdf, pdo, race track), $20 per week, $5 per day; auctioneers, $100; automobile establishments, $25 for 10 vehicles or less, $2 for each additional vehicle; autOBBobile drivsei^ tt; iataneWh MhaliicaliMi tnc sal registration, $2; balls, concerts, entertainments, $3 per night; private banks or bankors, not incocpocated, $500; baths (Turkish, etc.), M i M g ii ■■ IrtM A MnwH. IW; Ultfflal«,taO; UDiaid looms. $12 for each game ^ble; boaidisff hooMS, $1 for eadi room; bowl- ing alleys, boxing and fencing schools, gymnasiums, shooting gal- leries, $12; brewers and brewers' agenti, $250 (after November 1, 1913, this license iao|M«tt«o> bat jaeliaJ noit tekeiriklMileliq^ I); tiwiif Q ai k iweiailii k MFi ii g i ), HW; diiliiii^ TAXATION AND B£VENUE SYSTEMS-FLORIDA. 66 note broken, $8eih building centnMstonof all kinds, $25; carriages, omnibuses for hire, $6, drawn by one animal; $9, more than one animal; $9, by other motive power (driver's badge, 50 cents); cai> riage and wagon establishments, $25; catHe deakn, flS; cigar deakn, conlactMnery establishments, $12; circuses, $200 per day; employment agencies. $25; rlairvoyants, fortunetellers, mediums, pabnistB, soothsayers, $25; commission merchants, secondhand dealers of aH Irinds, $40; cook Aops, daiiy famdies, eating houses, ice fream parlors, oyster houses, restaurants, victualeis, $18; dealers in all kinds of market*, $5; distillers or rectifiers, $250 (unenforced); druggists, $6; exhibits (agricultural, art, cattle, floral, food, beiks, industrial, mechaaical, museums, poultry, side shows, etc.), enter- tainment, lerture. exhibition halls, fair?, ramivals. picnic grounds, skating rinks, $100 per annum, $10 for first week, $5 for each subse- quent week, $3 per day; expkiaves. kewsene, $1; florists, $15; fuel hucksters, $5; gasoline, |5; hotels, $1 per room, with a minimum of $30; hucksters, $12 per vehicle; investment and maturity aasocia- tions, $100; land and improvement companies, $80? laundries, flteUB or other power, $20; hand laundries, $10; livery stables, $25 for 10 stalls, $2 for each additional stall; liquor dealers, reUil, $800- wholesale, $300 (after November 1, 1913, $1,000 and $500; beginning license year 1915, fl,SOO and $800); merry-go-rounds, $12 for first week, $10 for each subsequent week, $3 per day; sight- seeing passrager transportation lines, $6 for each vehicle notex- ^y ^ ki g 10 passei«erB, $12 for over 10 passengers; ptmSmkm, flOO; podlllOT 125; produce dealers, $12 for each vehicle; slot machines, $2 per machine, $50 for unlimiteer hnear front foot. For opening of streets the whole eost is aasoosod against the property affected if such cost does not exceed the benefit conferred upon the property by the opening of such street. Tlie excess, if any, is to be borne and paid by the District of Columbia. In this payment the half-and-half principle, referred to above, does not apply. For opening of alleys the ^^le cost is assessed on the property in the square or block m wiiieh the alley is constructed and the property in the aqoares or blocin confronting such square or block. Provisions are also made for assessment to pay for removmg or securing dangerous structures, removal of insanitary buildings, inclosing dangerous wn i hj ete., removal of weeda, diMBaes of lots, and abatement of nnisanees. Street raflways are aasessed pro rata for crossmg policemen and for street paving within or for 2 feet on either side of street railway tracks. SoBocM* Rbvbmum. There are no separate sources of school revenue ia the District of Colnmbia. M aeiiool expnwa mm paid from the general fund. FLORIDA. The revenues of Florida are derived principally from general property taxes and a long series of general and special taxes. There are no corporation taxes of im- pcfftanee, and no iidkerilaiMe or ineome tax. CONSTrrUTIONAL PROVISIONS. ARTICLB in. Sec 20. The legislature shall not pass special or local laws in any of the following enumerated cases: • ♦ ♦ for assessBient and csMeetfaneftMBaaiGrstrteand cowitypeipceea. > This compilation derived maiidy hom UlS fallowing aotirces: The Revised Statutes of Florida, 190S. The Session Laws for 1907-09-11. A compilation of the Laws for the Assessment and Collection of Bevenne, etc., by A. C. Croom, compti-oUer. State Printer, TaltaluMse, Fla.. 1907. Gmde to License Laws of 1907, prepared by A. C. Ooom, comp- troller. Capital Publishing Co., Tallahasae, Fla, _ License Law^ of the 8M»«f FkcMtt IMS^ pMUbed hf W. V. Knott, comptroller. aw"f-¥ .iz. Sac. 1. The legislature shall provide for a uniiwm and equal nte of taxalion, aad dnU praacrilie such regulations as diall secure a just valuation of all property, both real and personal, excepting such property as may be exempted by law for muuiiipal, educa- tional, literary, scsentific, rdigimis, or ctmritable purposes. Sec. 2. The legidaiuze shall provide for raising revenue suflSdent to defray the expenses of the state for each fiscal year, and also a sufficient sum to pay the principal and interest ol the existing indebtedness of tlie state. Sec 3. No tax shall be kn-ied cxrrpt in pnrsnanrc of law. Sec. 5. The legislature shall authorize the several counties and incarpwated dties or towns in the stale to assess and impose taxes far county and municipal purposes, and for no other purposes, and all property shall bo taxe- penoa haa^ .faat • iWl w 1m iMMid in wm m Itf aiflf ortune. AKncLK xn. 8iC. f. A afedal tax vii0d ior ia aselion 8 of ti* artii^ «f ^ property interest of the state school fund and (rf tha 1 taUl itate tax appw- tioned to the county; the aal proceeds of all fines collected under 1 laws ol the state vithin the county; all capitation 1 widiin the county; and shall be board of public •f pubUc free wI ihtoIb. lor liw i&mkn of any tdMcta; • • • and I of a diillict school tax, fcur the exclu- Apa we of piMe IhM achools withiii the district, whenever a of Ihe fwiilied akelom IhwBof that pay a tax on imI or I fwperty shall vote in favor of such levy: PmmUf That E aalhorixed by this sectitm shall not exceed 3 nulla on the Sxc. 7. Pro\'ideg for division of conntiea into taxadoa Hm ofiicflra most directly ooncemed with teaHwi m of taxes, elected for a term "Plwwtaai pBpwty " Ifhuiaa goods and dattali; aainey and effects; all boats and ve nw l a; all debta due or to becoaae due Ikoitt solvent debtors, whether on account, contract, note, or otherwise; and all public stocks or shares in all incorporated at unincwpoiated compaaoea. (3) Exempt besides all public property are: The property of §m companies; the fmpetty oi literary, educational, benevolent, charl> table, and i wiiiUMi iw t Hudwi i; alllMNHM of iittbiic wonhip, the lots on which they stand, and the furnishings; proper ty of the Young Man's Christian Association; parsonages; burying grounds; public Iftfaiies; agricultural societies; and |200 to every widow dependent » her own eaertkn, and to ofmy poBMtt ti^ has loat a liah fruit trees are exempt. h. AsseMment.—Wiih the exception of the operative property of railroad, telegraph, sleeping car, and parlor car companieB, the aasessmeut is made by the county MMiMiB and liifir MMtettls. IlnfentotlMltldagr of Jamiafy and the roll is to be aade be twe t n that 4iti and the 1st day of July. V n ip tK iy in general is assessed where located. The assessor makes up the list on the basis of retunis hy the owners and "shall require any person to make oath to the correctness of the liil" Any pereon refusing to take such an oath loeeatheii^ttoaradaetecfTalaatiQa. TheaaMaaor detamiBia the Tahua. AMHMni ia nqdnd to be d "tnie YafaM^" Railroad compaaiea, indudiag at ia et tiUnmik, takfo^ and tal^thone, and deeping and parior car companies, are assessed on their operative property by tha oonptroller, assisted and advked by tha attHuey general and tha tiaaaunr of tiha atala; on Ae baAi of reports furnished by such companies, the track and other real pn^MTty used in the buainess and the rolling atock and the like ■ w a«iMi d aaawiaiaaad apportkaad la aach co«Bty and city an a mileage basis. A peculiarity in the aMssment of real estate is that the assessor nuat begin with the kfwest numbwed aection in each township, or Am Imm :iiMiiitiiil block or lot in athir nmga, Md piaeaad consecutively. Lands which haveaacaptdlnMlMaHirbiMMaMA for back taxea for three yeao. Xaliaaai bank iluma aie aaaiMd at the place whore the btaik ii locatad. The bank is iaade the agent of the stockholdos te the payment of dw tax, which may be retained from dividends. When the titahar, or the ri^t to tnipoitine the same, bek>ngB to a penon olhar than tha oraar of the Ind, aach titabar or privi- kfa dwB ha aMMBid aapanlaly horn tlM haid. e. EguaHmihn— The board of eoonty oommia- {doners reviews and revises the assessments and equal> izes the assessment of real estate and personal prop- erty by raising or lowering the value of any piece of real eatate or any item of penonal property, but it may not raiae or km&t the aMiMiiiiml of tlia ooimty is a whole. There ia no eqnaliaalioB bttwiim iiwiiifaw 2. Bale— It is customary for the legislature to determine the rate and to make a direct levy for each year by statute, specifying the rate for eaeh general purpose. The con- ■itiilicni VMfiiiTCa a lery of 1 nPI on the doUar of f inn rt TahiatioH fiig eiihiini imi j iiji M, Ulttlioew* tomaiy to give Hhm ^ommx power to Imm Ae ftite TAXATION AND REVENUE SYSTEMS-FLORIDA. 57 if "he discovers from the aggregate aaaeaanunt ai^ fnm other aonroee of mreniie" that a reduction is jiwtified. Hm dM Hama leoogniaad by qMcial rates are: For the general fund, usually 2 mills; for the state school fund, fixed by constitu- taon, 1 mill; for the state pension fund, 4 mills; special taxes for the Milanaaarn cf iliilingi «d kivae a jBtf IMJ he levied i^ihat tha pwg*ty luiti i ikmkf. State, eoanty, and school district taxes, together with any special taxes authorized by the county com- missioners, are collected on one roll by the county tax collector. The extensions are made by the assessor. Taxes are a lien on any property of the taxpayer, aad may be ooUeoted by diatreaa. They are due on the fint Monday in November and become delinquent on the firet Monday in April. Taxpayers paying their taxes between November 1 and December 1 are allowed a discount of 2 per cent therefrom; paying between December 1 and January 1, a discount of 1 per c«it. When land sold for taxea k xedeimed, the pemm re- deomnff same afadi paj ^ baek taaeea thneon. B. POLL TAina. Hie pofl tax is a general tax, but is payable into the county school fmid. (See County Revenues, Qeaor enl pott tax.) o. ram maMMtxMxm tax. There is no ioliflritance tax. In general, in matters of taxation, corporatioDB are not tieated difloreaily from bdiyiduaiB; they pay their general pnqperty taxea and fioenses. The following am the oa|r «»» «*" poratioii taxaa: Raihoads pay an annual licenae tax of $10 for every mUe of raU- md tr^ks in the aUte; one-half to be paid into the state treasury md onehaU to be diMribatad by A» cgag^traUar to dw wiona eaantiaa in whfch the lanw a di ata tecatad la paap ert i o a tearilaeea In each county. Insurance companies of aU kinds pay a tax of 2 per cent upon the CRM ammnt of leoaipti of pnaahUM tom poficy hoid«e ia Ae atate. Bleeping car companies are taxed upon their gross receipts in the atataatthenteef flJ^oaeaehtlM. IheSoadMmEqMavOe. pi9sa««M l»KeifM»f«•Mi• E. Busnnsss taxbs, liobmbbs, amd ma. Auctioneers— in cities of 10,000 inhabitants or more, $25; 5,000 to 10,000, $10; leas than 6,000, 15. Abatmctonef tWea indiv iduals, in counties of 5,000 inhabitants or less, $10; in counties of more than 5,000, $15; corporations— in counties of 3,000 inhabitants or more, t25. Agents— for bicyclea and typewriters, $10; for bnilding and loan a— ii iatlnnn local, $10; for foreign building and loan associa- tions, $200; for claims and collections, $10; for clothiers, $10; for numumentfl and tombstones, local, $5; for monuments and tomb- ataMi^ tavaUns, 916; iornalealate, tlO; far aiin^ fS»; far aswing machines, in aMdt eenlf, M far staamdi^ m te aiilii« vessels, $10. Analytical chemists, $10; merry-go-ionnda, iail«r coaaten, ete., 9B0;aidutectB, 925; temporary auction shops, $1,000; brokers, stocks and bonds, $25; brokers, "futures," $100; insunmce brokers, $10; other brokers, $10; chiropodista, $10; civil engineers, $10. Clairvoy- ants, palmists, etc., tm. CoBBauflBioner of deeda of other atB«ea, $5; commission merchant^910; dealers in rash rciristors.$20; citrars, $5; curio dealers, $.5; dealers in dynamite, $50; dealers in fresh meats, in counties of 10,000 inhabitanta or more, $100; leas than 10,000, 950; deakra in funufcaie, aoW on instalment, in cities of over 10,000 in- habitants, $50; less than 10,000, $10; dealers in trasoline, wholesale, $10; automobUes, $25; oils, wholesale, $25; garages, $25; junk deal- ers, $50. Dealen in spirituona, vinoiw, or malt U^ora, $1,000 m eadioonnty for each place of business (one-half 1o county, ono-half to state) . Distillers of spirituous and brewers of malt liquors, $500. Clubs selling spirituous, vinous.ormalt liquors, leas than 75nieniberB, 9180; 75 to WO members, $150. Dealers in oleomargarine or but- terine, wholesale, ori-inal parkapes only, ?20; dealers in pistob, bowie knives, etc., $50; secondhand clothing dealers, $25 for each place of business; Beoondhand boota and Aoea, 910. Dentists, $10. Distillers and manufacturers of turpentine and rosin, on each still with a capacity of 16 barrels or less, $20; 16 to 20 barrels, $35; 20 to 25 barrels, $45; over 25 batrdfl, 986. Drovcta, 910 in eadi county; deakn in dectiical machinery or suppliea, in towna of more than 5,000 inhabitants, $10 for each place of business; under 5 000, $5. Green grocers, $3; professional hypnotists, $100; hawkera or street venders of medidne, 9100 a day; bwyen, 910; metehaata, storekeepers, and druggists, for each $1,000 or fraction thereof of stock, $3 in each county and for each place of business. Mental healers, $200; oculists, $10; oculists, traveling, $15; opticians, 96;. optidana, twveiing, 91»; oateopaAa, flO; pawnbrokers, for each place of business, $100; ferrying passengers or freight, m nties of over 10,000 inhabitants, $100; less than 10,000, 925. Peddlers of merchandise, $100; peddkfa of afcoves, rangea, and docka, aoid from wti^mB, 9W far aa^ county; peddling from boats less than 40 feet long, $10; more than 40 feet long, $30. Phosphate plants, with a daily capacity of not more than 20 tons $10; 20 to 35 tons, $15; 35 to 50 tona, 925; SO te 05 toaa, 9«; aaore than 65 tons, $75. Piano tuners, $3 in each county; photographers, $5; itinerant photograph- ers $10; seUers of patent rights, r25; ship brokers, $10; stevedores, cities of over 5,000 inhabitants, $15; leoa than 6.000 inhabilanta, 96; ataeet doelon^ dantists, or itinerant vendon of drugs, $50; under- takers, in cities of 5,000 inhabitants or mwattan Aippii« iih oat of alala, 95 far mck. m TAXATION AKB REVENUE SmBTElfB— fLORIDA. fhcr «rfbiaiiw. IcefMtnieitCftiMdtyof lOtonsper dayorlees, IM; 10 to 20 txMM per day, US; 20 to 30 tons, 925 ; 30 to 60 tons, $50 ; ••to liO tnw, ISO; 100 to IflO tons, $100; man Hbtm liSO tom, f200. lomtrance compaiueB^ plate-glass insurance companies, $50; tevelii^ inaunuice agantoy 925; insurance adjuster, |10; insurance nileHnaimi ttsveins in Hm slate, 925; pifaitii^ offlcM, 95; Iwmfilfft lor lliro or public use, $5; laundries, steam, $10; Chinese, Hi; wmmey lendera, cities of 3,000 inhabitants or more, $200; livery aMMrn, not mam than 5 horses and mules, $5; 5 to 10 honea and Mk% 97.50; lA to 20, 913.50; 20 to 25, 920; man itmn 25, 940. f,^wi»li ttaiiitn at rulroad depots, in towns of 20,000 inhabitants or mam, 9S0; 10,000 to 20,000, $25; 5,000 to 10,000, $15, less than 5,000, 95; nHMdinw and fepair sIm^, for pnlilic vk, |10. Lung teateia, ■llftuigmaciiinea,elc.,95each; pennyarcades, 15ormoremachines, 935. Manufactories — at barrels, $25; turpentine barrels, for each hcUsry, $25; candy, 95; of v^table cratee or fruit crates, $15; of ■Mil doian, 925; cigan or tobacco, capital of 910,000 to 920,000, 910; |||,000 to $40,000, $15; $40,000 to $00,000, $20; over $60,000, $30; ■Mnn&ctories of fiber, $10; furniture, $5; harness and saddlery, $5; term cotta, $5; naible yards, 910- MeicaBtile i^;encies, 910O; ■WBsei^er service system in cities of over 10,000 inhabitants, $50; ■MSB factories, 910; new companies, 950; news agent, on trains, $5. Vmnl stores, a^toi irtiock trf not less than $2,000,000, $400; «i,OIO;Mra mm IS tBM per day, $100. KK-Oonfederate soldiers whose property does not QjEomd $500 are exempt from paying license tax to peddle. Al fieenae taxm aro coBected by ihe comity tsx cok lectur; liiMilEi mm wmmA tbiou^ and under aeal of the mm»^ jndie^. hIki ..'imetieally muits the ooileGtMHis. The tax collector io paid by fees (see State TOTeiuuB» collection, above). Charten of coipcxations, 92 per $1,000 of capital, minimum 9S« MOiamin 92S0; eertUleato, under seal, 91. Special fee for coqMia- tfaB>,91. For examination of statements required to be rettuned by life in- surance companies, and the issuance of certificate relating thereto, 95. AaiHsailedCQininiirfaetosiaeailaetod by^atato tnamw from all officials who by law are required to give bond. This tax must be paid before ^y such official can enter upon the duties of his oflfce. The coomifarfoD lax is colleeted from offlcen as follows: Chief justice, $75; associate justice, $70; circuit judge, $60; cabinet officer, $50; state attorney, $30; clerk of circuit court, $10; sheriff, $10; assessor of taxes, $5; collector of revenue, $5; all other officers, $1. AU pmons or corpomiioaB aogaged ia Am MBabettare or aale of fertilizers or commercial manure are to jmf the state treasurer, through the inspector of fertilizers, an impaction tax or fee of 25 cents per ton. Trust oonpanieB. — For charter, 92 for each 91,000 of capital stock, but in no case less than $100. For increase of capital stock $2 for each $1,000, in no case less than $20. Trust companies are also re- quited to pay the alato an amraal iae of 920 lor lUng reports. Examination fee, dentistrj^ $20; osteopathy, $25; optometry, 9]iO; pharmacy, $15; certificate, dentistry, $5; optmnetty, 9S; JSbu- macy, 91- V. mm jmxmm tax. Hiere is no income tax in Florida. G. 8PKCIAL ASSBSfilfXNm The board of drainage commissioiifln, oonsistiiig of the state comptroller, treasurer, attorney general, and commissioner of agriculture, are empowered to establish such systems of canals, drains, levees, dikes, and reservoirs, as is deemed advisable to drain and ndaim the awamp and oTtetflonrod kudo of ibe atate. The boatd la farther empofWived ttf levy an aenage tax not exceeding 10 cents per acre per annum on such overflowed or swamp lands to meet the costs of the construction of such drains, ditches, etc. This acreage tax is collected in the same manner as the general property tax and turned over by the county colleetcHra to the board of teinage oonuBiMkMMm. County Reventjes. a. general pbopesty taxes. 1. Ba§e — The property included and the method of assessment and of equalization are the same for county as for state purposes. 2. i2ote— The rate k detemimed by tiio oomktj eomaamkm' ers, wbo are sathoiized by tbe ngnlar tax levy law paned at eacb nmrnim. The \isual limit is 5 mills on the dollar for county purposes, but a tax of not less than 3 nor more than 7 mills shall be levied for school purposes, not more than 4 milla for outstanding indebtednesa, and nol ama than 8 laifla fat wad and hridea juipoM i. 3. (kiOetiim — Collection is made by the county tax collector in ewentiaBy libe aame manner aa of state taxes. The TAXATEON AND BEVENUE SYSTEMS^-OEORGIA. 59 collector is allowed the same commisssions as on atite taxes. B. TOLL TAXES. Every male over 21 and imder 56 years of age, except those yrbo have ksi a Umb in battte, is liable toapdltaxof$X. It » ««eetod by the tax collector for school purposes. Th^re is also a road poll tax in each county on all able-bodied persons over 21 and under 45 years of age, resident in the county over 30 days, except ministers of the gospel in charge of congregations. Th» tax is payable in tabor, the rate being not over 8 days in each year and not more than 3 days in any one week. This tax may be paid by substitute labor, or commuted at the rate of SI per day. Persons residing in incorporated municipaUties are not subject to this tax. O AHD ». WHWHTANCB AND COEPOBATION TAXES. There axe no inheritance or special corporation taxes lefied by tiie ooimtifla. n. Busnraes TAXsa, uctmsbs, ahd fob. Counties may impose license taxes on the aame aub- jecta as are 80 taxed by the atate, but such Ucense taxea may not exceed 50 per of .the amoont levied by the atate. Automobiles and other motor vehicles for hire, 10 horsepower or less, f5; 11 to 29 horsepower, $10; 30 to 40 horsepow er, 920; 41 to 50 horsepower, $30; 51 to 60 horsepower, $50; 61 to VOhofaepoiww, 970; 7X Lmsupuaet Md ovar, 9M0; automobiles used by owner thereof irflhout charge, 10 horsepower or less, $3; 11 to 29 horsepower, $5; 80 to 40 horsepower, $10; 41 to 50 horsepower, $15; 61 to 60 horse- power, $25; 61 to iO hoiaepower, 9SS; 71 honepower and over, $50; 25 cents shall be added to each county license as the county judge's fee. The license year b^;in8 October 1. Fractional licenses may be iasued after AprUl atone-half price. licenwmonayfoeBtothe load tod. MoinciPAi* Revenues. A. gautwaM* wmavars taxes. 1. Bcue — Cities make their own assessment of property for taxation, but the valuation must not exceed the last valuation thereof for atate taxation. 2. BaU— Hie rate ia fixed by th» municipal authorities, but may not exceed 1 per cent on the state valuation ex- cept for debt cbaigea and q^Mcial purpoaea. 8. Collection — EssentiaUy the same as for state taxes. B, C, AND D. POLL, tmaSXMStm, AHD OCIltO«ATfOil TAXB8. There are no poll, inheritance, or special corporation taxes levied by tiie mmiicipai it i e B. E. BUSINESS TAXES, LICENSES, AND fVBS. Municipalities may in general levy license taxea m the same class of subjects as are taxed in tbia way by the state, but the rate shall not exceed 60 per cent of the state rates. Otiea and towna nay impoBe on any railroad within such citiea and towns a lic ense tax not to exceed the ^oH()^ving rates: Munici- palities of 20,000 inhabiuuts or more, $250; 15,000 to 20,000, $150; 10.000 to 15,000, $100; 5,000 to 10,000, rS; S,fl80 to 6,000, 980; 1 000 to 3,000» 925; 500 to 1,000, $15; less than 500, $10; street rad- ways, aubarban and intenirban, propelled by electricity or ^ in cities having a populauun of less than 20,000, 97.80 par mile; 20,000 population Mf moie, 915 par adla- aties and towns may impose a lirense tax on express companies not to exceed the foUowing rates: In clues of 20,000 inhabitants or more, $200; 15,000 to 20,000, $100; 10,000 to 15,000, 976; 5,000to 10,000,950; 3,000 to 5,000, 9»-B0; 1,000 to 8,000, 926; 800 to 1.000. fl9J0;2Mto600,96. ScBOOi. Revenues. Eadi county levies for its school fund not less than 3 nor more than 7 mills on the dollar and, by a vote of the people, a special school tax not to exceed 3 mills on the dollar may be levied in school districts.^ The state school fund consists of the principal de- rived from the sale of landa, the interest on wMck ia paid to tbe support of schools. AH'fiaee and forfeitures and all poll taxes are paid into the county school fund. There is, besides, a special constitutional tax of 1 miU levied for the sup- port of schools. UBQIOATION AFFECTING REVENUE LAWS: 1913. The legislature of 1913 provided for a state tax commission of three persons, "to be appointed by the governor for a term of fo«r yearn. This commiaBion ia to have geMial BuparviaioB M an officers and tax administration. Numerous changes in business taxes and licenses were made. Examination fee for afl state hanks, savings hanka, and tmrt companiee ia based upon the capital stock as follows: Capital stock of le-« than $25,000, $15; $25,000 and less than $50,000, $20; $50,000 and less than $100,000. $25; $100,000 and less than $500,000, 950; 9500,000 ormove, 976. . Nurses are required ti^ pass an examination and to be r^giatered, the fee for examination and r^stration being $5. An act was pasaed to encomage, protect, regulate, and devalop the diellfiah indnatry within the jurisdiction of the state. A shellfish commissioner -was appointed and certain license fees and privily taxes to be collected by him were ^vided for. The revenue system of Georgia is, like the revenue systems of other S outhern states, one wfaicli conibinee » This compilation is derived mainly from the ioUomM aottroea: The Codeof theState«l€toe^adeptadI>ec.lfi,18M;iatee ^Vfm^pp's Supplement to the Code of the State of Georgia, 1901. The Coii- «nl aasembly nor any nor all other departments of the government MtaMMied by tlsM csonstitittioit ahall ever have the authority to inevQcably give, grant, limit, or raotn^ thiB rigibt; and all Imm, grants, contracts, and all other acts whatsoever by said govem- mrat or any department thereof to effect any of these purposes AaD Im, md are lemiy, declared to be noli and void for every whatsoever, and said right of taxation shall alwajre he the complete control of, and revocable by, the stat^ oot- ; any gilt, giant, or contiact irhataoever by the tiMnl ARTICLE VU. Sml I. "Pkr.l. (Enumerates the purposes for which aloiietlMfai' enlMMHiily may exercise the powers of taxation.) flM. 2. Hw levy of taaM m pwipHy lor any one year by the general assembly for all purposef^, except to provide for repelling invaaiMt, sui^presBing inauirection, or dafendii^ the state in time ef iik^iIibB not eaeeedSmillioiieadidolhrof tlwvalneqf^liie ff w uwity tanUe In tiie slate. Sbc. 2. Tu. 1. All taxation shall be uniform upon theMonedHi ef Mib|ect8, and ad valorem on all jHoperty subject to be tnaed viiiin Htm m^kmiai Hadlm ef anthediy levyliv ^ iHE» mmi dmil be levied and collected under general laws. The general •MOibly may, however, impaae n tax upon such domestic animals m firaai their natnie andMi^ aie dntmctive of proporty. riv. 2. the general a msM ib iy may by lav etenqit from taxation all public property; all places of religious worship or burial; all i tutions of purely public charity; all buildings erected for and m a ealieg%. inoH|Mmted ncnd w n y, or olhv se niinaiy ef : the real and personal estate of any public library, and that of any other literary association used by or connected with such library; ~ HOfiiic^affantmian^ ' or amodation keiit in a pnMic hall and not hflU «• merchandise or for purposes of sale or gain : Provided, That the prop- erty 80 exempted be not used Unt purposes of private culating macluae manufarturers, daakfs, or agents, $100 for aaiil place of business, weif^iing-scale manufacturers, dealers, or agents, $35 for each pkoe of buaineaB; manufacturers and distributors of nda fooatria Wfgwft, oaeiuaith of 1 par eaat of the graa Mlaa, payable quarterly; soda fountains, $5 on each draft arm; pacldii9> house representatives, for each place of business, in county having a city of leas than 5,000 inhabitants, $10; 5,000 to 10,000 uhabitanta, 160; county having a city with population of 15,000 to 30,000, $100; $200 for each place of business in each county having a city situated theron with a ^pulation of 30,000 or more; weapons, dealers in, IK for eaiA plaM Of harfaa*; hiiiari tri»la, ale., nIkR, $100 f^ each place of business; pawnbrokers, $200 for each place of business; bottlers, |25 for each machine, having one filling head ; $75 for a two> filling head madune, $125 for noMhiaa of Area fiffiag heads, aad $80 for each additional filling head ob mch machine as may have more than three heads; slot machines, per machine, $2.50 or $5, according to character of machine, not more than $75 to be collected from aay one penoB ia aay «aa cooatj. Shows, $50 in each dt^ of 6,000 inhabitants or over, $40 in cities of 4,000 to 5,000 iahabilaata, and $30 in towns of leas than 4,000 inhabttanta. CSxcoa, ia or near towna of 20,000 ixihahltaiita or more, $500 each day it may exhibit; in or near towns of 5,000 to 20.000inhabitant8, $200eachday; towns of 4,000 to 5,000 inhabitants, $150; towns of less than 4,000 inhabitants, $100; dog and pony shows HI cants, $30 for each day's performance; midway shows and street fidia, $10 for each week far each separate tent where adnuaaion fee is diaiged; and lor avMy aMsry-go-nniad er flying hone aeooa»> panying aaid caraival or atreat fair, $25; real estate agents, $10lor each county; sellers on own account of mowing machines, reaping and binding machines, or gas engines, whether manufacturers or aet, $100, alio $10 lor or by eadiaaiHag agent in each county; city or other dfaodoiies, compilers of, $50; sewing machine sellers, $300, a]ao$]0laraadiagent by them employed; imitation of or subetitute for aleohaiic, mah, idaoaa, or sfHritoooaliqiMm, maaufaetuuMi «f» $1,000; wholesalers ci, $1,000; retailers of $300. Certain of the above taxes are paid to the tax receiver of the county where person so liable is domiciled, other taxes are returned, aad paid to tKK c aB e e i M r ol oovnty where vocation or bnrinoas ia carried on; occupation taxes on agents of foreign corporations are paid to comptroller geneiaL Penalty for failure to pay such tax is doable the auoont d aodt tax. A large aoahw ellm are colleelad hy tha ala*a attdda lha principal ones are enumerated below: Granting charters to railroad, insurance, express, canal, telegraph, and uvipitioa eoa^aaifla, $100; to haaJtiBg coaBpanie^ street or suburban railroad companies, and to purchasers of railroads, $50; renewing charters to railroad, insurance, banking, express, canal, tel^iaidi, and navigation companies, $100; aowiding charkn of laibnad, caaii^ 'AUbUndor r liodMP'Oad 'avB aafit lor or htlwraM tA» kaifo loil a liaih TAXATION AND REVENUE SYSXiSIS-GEORGIA. 6S panies, $25; renewing charters of stnet or idbiiibaB laffaoad com- MflueB,$25;appofatfaigco mmia d wwr eofdeed8,$5. Gmnt for 500 to 1,000 acres, $4; 300 to 500 acres, $3; 100 to 300 acres $2; 100 acres or under, $1; affixing seal of state, $2; atta^ing seal of executive department, $1; oadi, $1; copy of any record of not mora than 300 words, $1; examination of records, 50 cents; entering testimonial, 50 cente; copy of record, if over 300 words, per 100 words, 10 cents. AdouaioD to Am bar esamiaatioa, $15. lor inapection of fertilizers, 10 cents per ton. Fee of $1 per ton to be paid by grantee upon phosphate rock and phosphate deposit nuned and remoyed fram navigable Mraama of the state. Certified pubUc accountant pays a fee of $25 for examination. Physician, examination, $10; license fee, $10. Pwfesrional aawe, e wmhi at io n, $6. nmninfltrr aad Uoense lea, $5; aoaual logistrar lion, $2. . Corporations or individuals depositing boada pay fdtowuig feas: Bonda or aacuritieB aggregating not over $5,000, $2; not over $10,000, $3.75; $25,000, $7.50; $.50,000, $12.50; $100,000, $20; more than $100,000, $25. Interstate buUding and hiaii aaBodatuma de- ponthig secofltiae wiA alate dapodtory or tnat Qtmsasy an aaaoal lea of $80. T. THB mOOMB TAX. These k no mcome tax in Georgia. A. OBNBKAL PEOPEBTY TAXES. 1. Base — a. The propeHy included and exempt— The property included and exempt is the same for county as for state taxation. h. JM««»m«n<.— Building and loan aesociationa or oilier aoooeUtions of lOce character are required to leloni to the tax receiver of the county where located all real and personal property, except that real prop- erty located in another county shall be returned to the tax receiver of that county. 2. Bate— The rate for county purpoeea for apeeified objects is levied 1^ the ordinaiy, ^o may levy an addilaonal tax, if two-thirds of the grand jury recommend it, not to exceed 50 per cent of the amount of the state tax. County authorities are authorized to levy a tax of not to exceed 25 per cent of the amount of state tax for support of paupers. The Tarioae oonntieB may be divided uito drainage ^btricta and Moonfifnnnhi levied to pay coet of diain- •ge, etc. 3. Collection — County taxes arc collected in the same general man- ner as state taxes. B. TOLL TAZB8. The constitution forbids the collection of poU taxes other llian for educational purpoaes and to a greater amoxmt than $1 annually. But the state courts have decided that this constitutional provision does not prevent tin enfoieement of laws requiring aU able- bodied maks between the ages of 21 and 50 yoars, ex- cept ministers of the gospel and men who have lost one arm or one leg, to work on the roads of the counties and streets of the cities not to exceed 10 days per year, to be commuted at a sum which will amount to not more than 50 cents per diem for tha number of days work required. ThecoouniaBiooeiaof wadBand revenues or the ordinary may levy a tax (additional) of n..t more than four-tenths of 1 per cent of aU taxable property in tiie county, which togetiier with the cmam^ tion tax shaU be known aa tiM "public read fand." except that ia coontieBofpopttlalioii between 9,750 and 9,950 one shall be requires! to work not more than five days nor pay more than equivalent ol such work as a commuUtion tax, but may be required to pay th« equivalent of aday'awwk aa acoaiamtatMO tax for eaiA andovery day requireoratif)ii exceed- ii^f oneJieif el 1 per cent upon the TBhie of said propirty. In ftdditkni to such levy special aaseBs- .ments may, hommw, hm hnliad fer .street' impfOTo- ments. 3. Cyiecfiofi — CStiy taases are generady coUeoted hf ikm "tiw i ii i y' . Ihtm may be a dty tax odketor, who is. evdinfliily not 'the aanM' m thA. eounty tax collector. Cities may assess a poU tax for street work only, and then only after an opportunity to work on the streets has been given. When levied in labor, this tax is gen- erally commutable. (See also Poll tax, under County m OORFOBATION TAXES. Manieqiali^ ^ ^^'^ ^ corporatbn taxee, eflBeSfit that cities may collect a tax on insurance com- panies at a certain percentage on gross pro^mium receipts. ^ m. uwwas mxB%. wmmm, auD' wmm. Maaii ipl ■iithiiliiiii iinj lii iihwi [wwiilwniiiiii: wHwiiiil iltimiirttf Him, an* producets; and sellers of liquors. Unpi are made penonal property and are so taxed, but Bodi tax Hkt slaie aelMiQl .fond, ia composed of pdl taxes, sfceial taxes on shows and exhibitions, dividends upon the stock of the state in the Bank of the State of Georgia, of the Georgia Railroad & Bank Co., and one-half of tlie proceeds of the rental of the Western 41 Atlantic IKaihvMid; aE endowments, dems, gifts, and beqaeslB made or to be made to the stvle. or state board of ednestiiMi; the piroceeds of any commutation tax for military sonrieea; and all taxes that may be .aiMMed on predatcwy .iiiimals. This fund .is appor- tioned to the various units of administration of schools according to the scholastic population. These units yary in diffearent sections. Each county is divided into local tehool dlstnctii, but limquently m county is the unit of adnunktralion, siidi taxes as are levied being levied by the county govemment and applying to all the property within the county. In other sec- tions the local districts or cities and villages may be the unit of administration, and these units may levy taxes for sdiool pmposee only on the property withW the corporate Bmits of eadi nmts. LEGISLATION AFFECTINO BEVSNin LAWS: 1913. The following inheritance tax Isir, iMUk WW thsswt ilwrtMit legislation in 1913, was enacted: AO prapertjr widiiB Ibe jnrfadiction of tfM state, teal and per- sonal, and eveiy estate and interest therein, whether belonging to the inhabitants of the state or not, passing by will on the death of the decedent, or by the intestate laws of the state, or by deed, giant, gilt, or nle, intended to talee aiiKt ia pBWSMfaa or eajojr- ment, after the death of the f^rantor or donor, to any person or per- sons, bodies politic or corporate, in trust or otherwise, shall pay UtiB MhnriBg tax to ilats: Property passing to any father, ■MdMV^ lUiBband, wife, child, brother, sister, or wile or widow of a son, or any adopted child or children, bom in lawful wedlock, at the rate of 1 per cent on any amount in exceos of $5,000. P hi pwr ty paiiifMii, to any penon, corpoatkm, or aaMiciation other than those enuMrated in tito fnoMag fugnffil, at the arts «f 5 per cent. Thii tax is a Vm vpm propert y ro pawiag sad It beeocMi due sad payable at the death of the decedent. lliere is no provision for a deduction in case of prompt payment, but unbn the tax is paid within 12 months after the death of de- cedest, istwnt ii diaiged until paid. A state tax commission was provided for, and also county boards of aasesBors, three in number, with additional duties as county boaidi of sqaaHattiaa. The annual license or occupation tax of domestic corporations was amended as follows: Corporations with a capital stock of $10,000 or less, $10; $10,000 and less tban $25,000, $20; $25,000 and len than $100,000, $30; $100,000 and less than $300,000, $50; $300,000 and less than $500,000, $100; I6OM0O and km thuk «1»000,000, $150; over $1,000,000, $200. mala law km iwihlwliis aiiaMiiiMVia tSu in Uea of aU nmaiefaMl licenses for registration. Physician's fee for «aaBdBBtinB» fH; license fee, $20; fee by reciprocity, $50. In certaiB counties according to popolation a board of odaoattoa is provided for with authority to levy not more than 5 mills iqwD the taxable proper^ of the coontjr for school poxposes. IDAHO.* liaho d^Msnds piincipally lor state, county, and local veTennes on the general property tax. There is an inheritance tax, both direct and collateral. The state has a greneral corporation tax based on capital stock and shares in the license taxes collected locally. The •tale :is stiU in receipt of considefmble '■mns eadi year fcim the sale of pohifie lands for tlie benefilcf' the 'SC^^ lift. Wise, Idabo. 'naikirtn Jmm to im 'OoxKitriinoiiAL isofVKMi. ABIMSLB m. Sao. 19. ThakgisiatiiresliaUnotpassloiailorBpedUlMrsiaany of the ioUoiwing ennmecated cases, that is to say : * * * For the assessment and collection of taxes. • * * Exempting property from taxation. • * • Bemitting tines, penalties, and forieitores. ARTICLE VII. Sec. 2. The legislature sliall provide such revenue as may be needful by levying a tax by valuation, ao that every person or cor- pewttn a J Mn pajrataKlapwpo r tfantotheTalaeofhkher.ctito pnpmgr, ooBesps aria wa araas asnuMinr oohwim pcoTMwa* TAXATION AND BJEVENUE SYSTEMS-IDAHO. The legisbtur© may also impose a license tax (both upon natuial pstsonaand upon corpoiations, other than municipal, doingbusiness iTthis state); also a per capita tax: Provided, That the legisktuie may exempt a limited amount of improvemwitB upon land ftom Sec 3. The word "pwp«^" herefai used shaU be defined and classified by law. Sao. 4. The property of tlie Unttad Ststos, the state, counties, towns, cities, and other municipal oatt t miiM muaA public Ubranes, shall be exempt from taxation. , . , Sac. 5. All taxes shall be uniform upon flie ssiae class of «ib- jecto within the tenitorial limits of the authority levying the tax, aad shall be levied and collected under general laws, which shaU moibe such regulations as shaU secure a just valuation for taxar Smof aU property, realand penonal: Pnmded, That the legislature mayalknr such exemptions fwm taxation from time to time as shaU seem necessary and just, and all existing exemptions provided by tixe laws of the territory shaU continue until changed by the legis- liian of the atato: PnMfiirther, That dupUcate taxation of property for tiw mm» pvpose dudag the same year is hereby ^'s^c^Trhe legislatwe shall not impose tana for the purpose of any county, city, town, or other municipal corporation, but may by law invest in the corporate authorities thereof, respectively, the power to assess and coUect taxes for all purposes of such corporation. Sac 7 All taxes levied tor state purposes shall be paid into the atato treasury, and no county, city, town, or other municipal cor- poiation, tiie inhabitants thereof, nor the property therein, shaU be Seased or dischaiged from tliolr or its proportioaato Aaie of ta»» to be IcA-ied fat state purposes. Sec 8 The power to tax corpoiations or corporate proper^, boUl mal and personal, shaU never be lelinquiAed or suspended, and all «otpo»tkmaiathisBtate,OTdoing business therein, shall be subject to toaation for state, county, school, municipal, and other purposes, on real and personal property owned or used by them, a nd not by this constitation exempted from taxation wiAin tte tenttonal limits of the authority le\^'ing the tax. Sec 9 The rate o) taxation of real and personal property for state purposes shall never exceed 10 mflh on esdi dollar of assessed ^ndnation unless a proposition to increase such rate, specifying the rate proposed and the time during which the same shaU be levied shall have been submitted to the people at a geneialelectkm Md Aan ha^ received a a-^odtf of sn the ^ c-^ against it at such election. u.^^ Sec 11. Provides that each year's expenditures, except for Msur- wctionorwax,8haUbek«ptwi*hintJieabovoiate. Brno U. There shall be a state board of equalization, consisting of the goVerkor, secretary of state, attorney general, state au£tor, and Btatetieasurer.whosedutiesshaUbepiescribedbylaw. Theboard of county commissioners for the several counties of the state shall coastitute boards of equalization for their respective counties, whose duties it sbaU be to equaliae the valuation of the taxable property toS^under2ditataiaad««rf-^ Sac 15 The legislature shaU provide by law such a system of county finance as shaU cause the business of theeevwal counties to be ooadncted on a cash basis. It shall also provide that whenever anv county shall have any warrants outstanding and unpaid, for the Dayment of which there are no funds in the county treasury, tiie county comausrioaen, in additkm to other taxes provided by law, ahall levy aspecial tax, not to exceed 10 mills on the dollar of taxable property, as shown by the last preceding assessment, for the crea- tion of a special fund far the ledomption of said wtaiants; anditfter the levy of such special tax all warrants issued before such levy shaU be paid exclusively out of said fund. All moneys in the co unty treasury at Uie end of each fiscal year aot OMded far cuwent ei- gae. 7 (The fifth amendment). (County officers are to be paid by MUiaBS aad ai« to turn ail lees into the county treasury.) The offices most directly concerned with taxation are: (1) The county assesBOfs, who a» ex olllcb tax orfledw^ bienniaUy in eadi countv. A constitutional amendment allows the a«?essor8 to employ assistants, with approval o£ the county commisaioneis. l _j ^ (2) The county comnnswmeis, who torn the county board of equalization. (3) The county auditors. , . . (4) The state board of equalization, composed of the governor, eeiwlary of state, attorney gea«itl,stotoauditor,aad Statb Rbtkniteb. a. oenbeal peopbbty tax18» 1. Bdse — a. TTie property included and exempt— property in the state, not exempt by law, including interaate in state lands, is subject to tUs tax. (1) "Realestirte" indndes the possession o^dmm to, ownorfiip 0^ «r d^ to the possession of land (but possessory daims are exp eoqit), Brines, minerals, and quarri^. ..d tlie Mto. "Iiiwvements" include buddings, structuiee, aad tae on, fruit and nut bearii«, and ornamental trees and vines. (2) "Personal property" includes everything subjec t to owner- ship, not included above. Shares of stock in Idaho coiponteas aw not ordinarily taxed, but property of the corpomtton is taxed. (8) The exemptions are, in addition to public property, all prop- erty used for school purposes; churches, chapels, and other buiM- ings belonging to any church organiation; benevolent hMfiitois; public coaioteiies; buildings owned aad used by the Ma.«^n9, Odd Fellows, or other benevolent or charitable eocieties; property of resident widowsand orphansand Union soldiem and >Mkn^to Oe imoant of 9im, when total assessment does not exceed $8,080; Rowing crops; pubUc and private libraries, tools, farming impl^ ments and machinery to the amount of $400; possessory^ right to public lands; mortg^; mining daiiM not potaotod; wigStiBg canals and ditdMs, when used by owner oa his land; improvemsnto on land, nol eaoeeding $200 in value. 6. Assessment.— The property is to be listed at its fuU cash value; land and improvements thereon are considered separately. Lands are further classified M agricultural, timber, cut-over and burnt, muMfal» grazing, and waste landa, and dty and town lots. Hie property is assessed at 40 per cent of the amount at which it is listed; and to this 40 per cent assessed value the rate is appHed. The listing refers to the second Mondav in January and the rolls are to be completed by the 1st day of July. Each taxpayer is to furnish under oath a Bst of his property . ValiieB given by taxpayers, however, are not binding on the aaseaeor. R^usal to make a statement deprives the taxpi^ of aU ri#ita before the board of equalization. In assessing solvent ciedits, debts due bona ide lerideato of the I itoia amy be dedncted. TAXATION AND EEVBNUE SYSnDMS-IDAIlO. and telephoiie lines, piivate car lines, "imilroad tnck " caai|wnies are awo w o d hy tbe state board ci equalintian. ■O B CJ B m ent covera all {Mvperty neceaeary to the operation of the etc., and the aaBeamnent so made is i^iportioned among the bftlie : in national banks are assessed to the ownen where MM ttMNOB may be paid by tlie IWBk. The boifd nf county commission- alMi hmrs and ftdiix Hm ttate boaipd of oqmiwlimk 1. OoOeeium — Tmxm are collected by the county assessor, who is tax collector. They become a lien on the of the taxpayer on the second Monday in ■» lino 10 day* aHw tho aoeond Monday in r, ami boeoiiM dflUnqiieiii tlio int Monday J, wImii 10 per oemt penalty m added. Tlio •oHector Is required by statute to pve, by December 1 if each year, a written notice to each taxpayer of the ■ereral levies making up the total amount due from the tazpayrar. The delinquent list is published on the fmvtti Mmiday in May, and Iran tiMnon mmj be n J p Mi tid by mimmm and ■■ia> HIm fMnal property ii ■ai n ii id and tha tax- pa3rer has not enough realty to insure the coBeoiioii of the tax, the assessor may collect the tax on the personal popcarty at the time of the assessment thereof. If the ii la made before the fMloa have been ascer- , fbt aamanriiuiy vw Hm imlea of tho pnaoeding tkm vott tas. it a oon&tv lax. o. m naammMMom tax. All property idlieb ahaU pass, by will en* by the intes- Isl0 hsm of Hw alate, ten aii|y pmon who may die Mhid or po na owd nf tlwt mno > inid tioii of death, or iatoidad to late dlbel itfUr aiMii death, is subject to an Inhflritance tax, to be paid to the treasurer of the proper ooimty for the benafil of Ihft general fund of the state. The tax shall be a lien upon the estate until paid, and shall be upon the market value of such property. AB property tranaiemd to ooeiataes, corporatimis, and iaaCtliitioiiB exempted tnm laxalinm, or irineh aro devoted to ehantable, benevolent, or eduealiottal pur- poses, b exempt from this tax. The rates and further exemptions are as follows: (1) Piroperty in excess of the clear value of 110,000 transferred to^ the vidov or to a minor child of the decedent and in excess of HOOO tnasferred to the knsbwd, wif^ liasal ism^ BnMl aMiestar, or adopted child of the decedent, or any child to whom euch de- cedent for not less than ten yean prior to the transfer stood in the mutually adoMnriadliBd wifcU o a of a pMit, or any lineal iaMW of such a^iiled or ■nrtaaUy acknow todt ad child, up to $25,000 ia taxed at the rate of 1 per cent; all in excess of $25,000 and up to 150,000, 1| per cent; all in excess of $50,000 and up to $100,000, S per cent; aU kmem of lUMItaad optalMM S| P«r eeaf,^ over 1500,000, 8 per cent. (2) r toftKty in excess oi 92,000 tiansfened to the brother, sister, oradaneadartflf almlharardetar, aviieorwidowof aeon, or tiie husband of a dili|l|ir if tile decedent is taxed at the rate of 1 } per cent of such excess up to 925,000; all in excess of $25,000 and up to 950,000, 2i per cent; aU in excess of 950,000 and up to 9100,000, 3 pw cent; all in excess of 9100^ aoA «p «0 fHlM M pir «Wt^ over $500,000, 4} per cent. (3) Property in excess of $1,500 taaniarred to the brother or sister son is taxed at tte lals of 3 per cent of such excess up to $25,000; all in excess of 9A,000 and up to 950,000, 4^ per cent; all in excess of 950,009 Mid «p to 9100,000, 6 per cent; all in excess of 9100,000 and up to 9600,009^ 7| per cent; over 9500,000; 9 per cent (4) Property in excefw of $1,000 transferred to the brother or sister of the grandfather or grandmother of decedent or a descendant of ■adi p«m ii tand at tt» fale of 4 per eeat oa MiA esewi «p to 925,000; all in excess of $25,000 and up to $50,000, 6 per cent; all in excess of $50,000 and up to $100,000, 8 per cent; all in excees . INHESITANCS AMD CXUBPCOUTIOlf TAXES, ^JEhiM^ttnjMi' iimiilMee ^or eotpmition turas for K. TAXlt, UVSKSBS, AND FEES. CHiwayimpoae a licenae tax of not Um Hmub jimmmamiSbm iWllpai omera or harborera of dogs. ^ Sgwxx. Kbvbiiiwi. 'lilt 'Miiol revenueB oonaiii of' interest on the publie aobool fond, the principal of which is derived from proceeds of tlie aalo of lands and from escheats; an annual county tax of not less than 5 mills nor more than 10 mills per doUar, also fines and forfeitures; 50 per oent of licenses; and special school district taoDBs, % tlie nlMwl diitijiili, of not to eiBoeed lOinilii. like mmuicipal taxes, the school distriot taxwi aie •oUeeted by the county tax collector, the county re- eraving a percentage per oent in 1912) for the' ei^ection. BoAD District Reybnumu Three varieties of mtd tax on county property ap- pear in Idaho: P) Ageneral road tax of from 10 cents to 100 cents on each $100 on ttt* lalne of taxable propmy. This tax is levied over the entire cwuity. Tww^-iive pr oent of anioiiat coOwted wiSbm tbe m- corpoaati cilii% tmnm, mi iriWinBii- ii srtMnwd to' Hum nimm itwjiTMwiiii.. A wgmSii. pgo p B rty road tuc fhis tax may be levied tmr IIH' aaiin land pvite. 4rf tike eonaly, witiaay be levied ia only a etMrifai road district or districts of the county. These road dis- tdkli iM established by the board of county commiaHionera, and cteisd in ana or Bwalier a* said board's vin. If tte bewd does ■ot waM. to levy a special road tax throughout the entire county, Ipa ij i afit y of the taxpayns in any road district shall petition the «M«|f kaMtol»v]rai|wdaltax«itU^ diotnct, the ■mtnig' boaid mmf, at its option, do ao. The petition aniik ilala the rate to be levied, which must not exceed 100 cents. (3) A tax levied by a "special good roads district." These dis- 1** aM to k« «rtlawt fliai 'ttW'iiii dirtriete county commissioner. If 25 or more taxpayers in any "portion" of a county wish for some specific road purpose to have said portion of tito county iHef tea ■pedilgwdMadidlMHctlfcey may, by petition to the board of county commiasionerB, secure an election to be held within such portion of the county, the election to deter- mine whether such proposed road district shall be established. IMdoBt realty ownen only naj -voto at slid cieetioa. If Ilia district be established, three "good roads commLisioners " are elected. They form a board, one becoming chairman, one secre- tary, and one treatufer. The said board has power to issue bonds after the dfatrict Section hasso authorixed. It makes an estimate of the amount necessary to be laised for the purposes of the district and delivers the same to die county auditor, wiw levke the tax, nhidi it eeflected wiA other taxes by the county t mmm . ThatttnUii flBH a^BarfUm this levy. For the RMd poll tax, see PoH taxes, above. IrBIOATION DlgTBIGtS. Irrigation districts are formed on petition of a per- centage of the landowners to be affected thereby. The petition is addressed to the board of county commis- sioners in that county which embraces most of the area i#the proposed «Bttriet. Aftor a hearing by the com- niiaBM»i«CB,Mid Hie orderinf of an eleetkm, the proposed district may, by a two-thirds majority of those voting, be established. A board of directors is elected, they choose a president, secretary, and treasurer; call elec- tion before issuing bonds or assessing property; assess the property of the district, not according to its value but aeeoidiiig to tile qtedal boMfil to be reoeiTed firom the inigatkm ps^^eoi. The cost of the irrigation works is apportioned over the different tracts of land in accordance with the relative benefit to accrue to each tract. The amount thus apportioned — rather than the value of the land — is used as the base upon which the periodical and spe- cial tasua are oakulaied. Tiiebondof directonlei^ an anmial tax or "aiwmunmnt** on the third TiMsdaj of August eadi 3rear. In the Utter part of Septembw the board meets as a board of correction to correct any errors in the list. The tax is collected by the treasurer. Payment is due in November. The tax becomes de- linquent after the tet Monday in January, and be- eomfls a Ben upon tile pioperty after the fini Mniday in HttTch. Hie board of directors is authorized by statute to diaige tolk for water supplied by the liriijitiint woilai. MMmmAtwom awbotuvo m t mhim laws: ms. A constitutional amendment was adopted by which the county ti ' <— Mi 'i a; who h aim puUfe ailitoirtnto, tinnnmn ez oOefe county tax enlaelor, Hiii duty belaf tati mmj ft— fti mimlj assessoa. The pnUie utflitiw mmmisrinn was constituted the state tax commission. AssnAithMMqMnrMonof die administration of all laws relating to the assessment of property and the levy, collection, apportionment, and distribution of taxes. All county boards of asMMuant and equaltetfou and all oOeen c onee m e d with the administiatkm of the revenue laws of the state are subject to the authority of the c ommi as io n. All property is required to be assessed •A its "ftill caih vafaw," vhidi is defined as " the value at which the TAXATKMf Al^ KEVENOT* S¥ffliai8— ILUNQI8. 60 Merty would be taken in payment of a just debt due from a solvent debtor, or the amount the property would seD foratavolnntiry «A «fc Wide in the oidiaaiy comae of businesB, taking into consider ation its earning power when puttodMMMUMto ivfaich property dmilariy situated is appUed." Further exemptioBB tnm tawtfcm were made as follows: Fruit and nut*earing trees planted in orchard form for less than 4 years, and grape vines for less than 3 years; capital stock of corporations to tiie amount actually invested in or represented by property which been anMMd; cerqiJeiative telephone lines from which no profit ll derived or upon or over which no fees or tolls are chaiged or col- leeted' surgical or scientific instruments of resident proiosrional men, to theamountof $400; houaihold goods and fumiture, sewing machines, musical instruments, wearing apparel, and jeweby of resident owners to the amount of $400, when the total value does not exceed $1,000. , . ^ All real and personal property must be aassned between iho ■ieond3Ionday in January and the fourth Monday in June; lands in dties towns, etc., are classified as business or residence lots; diares oi stock in national or state baakB, building and loan associations, and trust, surety, and fidelity companies organized under the laws of the state are assessed to the owners where they are located, but Hui taxes may be paH by &e banks; foreign banks and private baakne with no fixed amount of capital are assessed where located on an amount equal to the general average of money used during the preceding year. T^es become delinquent on the totlfopday in January succeed- ing the levy, 10 per cent penalty being added; if, however, one-half is paid iwior to the delinquent date, the penalty on t he other half is only 4 p« cent. Twpayars must be notilid of Aa tf^mi knhea liiar to ^ io«A Monday in Novenber. •An etoto Izeaeaer must wtnm to widows the aaount paid by «bem ae w hdMMoe te upon «Mr ■hare of the ooiaBMUiily ^"llim^ registration fees for motor vehicko from fl8 to f«>, accord- ing to honepower. and itar motor veWdee, |S; automobile dealm and manufacturers, $35. ^ _j A "Blue Sky " law, r^ulating investment companies, was passed and cortidn fees authorised. , , The law authorizing a tax levy on live stock for the extermination of predatory animals was repealed, and the board of county commis- sioners was authorized to levy a special tax of not more than 1 mill, to be kaownaa "Scalp fund for paying bounties." They may also levy a tax «f 1 miU iar the extermination of crickets and other ''''special sdHJol distoict taxes may be levied not to exceed 1 5 mills in districts other than independoiit districts. In the latter the board of trustees may levy a special tax not exceeding 20 mills, and where rural school routes are maintained 10 mills additional may be levied for said routes. rii!,'hway commissioners may levy not to exceed 2i mills l or jro ad purposes, and not to exceed I mill for bridge purposes, provided thataeseiatoBwhenaidedtothoee imposed bythe board of county commisBionem, ihdl noteweed 4 mills for road and 1 miU for bridge purposes. . . . ^ Drainage districts may be organized upon petition of the owners of one-fifth of the acreage in said district. Amounts leviod in this district are added to the general property taxes and collected ther^ with. Incorporated towns, cities, or villages may exerdse the funetkms of a dnmage district, or the whole or any portion of a town, city, or viUage be included with oth« territory in a common district. ILLINOIS.* The oonstitotioii pieseribes a general property tax for state, county, and municipal purposes, and also authorizes the taxation of certain occupations, fran- chises, and privileges. Corporations are generally taxed in the same man- ner as individask. But domestic oorpontti«nis are also turad <»l the excess of thdr capital stock above the vahie of their tangible property. All such cor- porations except manufacturing, coal mining, news- paper publishing, and stock-breeding corporations are assessed on the excess by the state board of equali- zation. Those excepted are assessed by the local llie poil tax is osed soleiar for rosd district ptsrposes. ooNSiTnmcyNAi< rBonsioNs. AVtlOUt XK. Sko. 1. The geneml assembly shall provide au^i ievemli may be needful by lev-ying a tax by valuation, so thateverj- person and corporation shall pay a tax in proportion to tbe value of his, her, or its proiKjrty— such value to be ascwtained by some person or persons I This compilation is derived mainly from the following,' sources: Revenue Laws of the State of Illinois. Auditor's edition. HM)S. Compiled and published under the direction of James S. McC alloc h, auditor of public accounts, Springfield, III., 1908. A rt>})()rt on the taxation and revenue system of Illinois, moMxea for the Illinois Special Tax ( ommission by John A. Pairlie, Ph. D. — ^^The Revised Statutes of the State of Illinois, 1911. » ^ the general sUtutes of the state in force on AUMMTf 1, »». B7 Btfvey B. Hurd. Chicago, 1911. TheMsnonbwBofina. to be elected or appointed in such manner as the general assembly shaU direct, and net otiMndae; but the gennml assembly sfaaU have power to tax peddlers, auctioneers, brokers, hawkers, merchants, commission merchants, showmen, jugglers, ^ inkeepera, g^^'T keepers, liquor dealers, toll bridges, ferries, inemanoe, fdigmpb and exprem intsNSts or busineas, v. n l . rs of patents, and persons or corporations owning or lea-^ing franrhises and privileges, in such manner as it shall from time to time direct by genml law, unifona as to the dam upon wfaidi it eperatea. Sec. 2. The specification of the objects and subje. ts of taxation shall not deprive the geneial assembly of the power to require other subjects or objects to be taxed in soch manner ae may bo coosirtent with the principles of taxation fixed in this constitution. Sec. 3. The property of the state, counties, and other municq>al corporations, both real and personal, and such other property as may be used exchwvely lor i«riciiltm»l and horticultuml eocieties, for school, religious, cemetery, and < haritable purposes, may be ex- empted from taxation by general law. In the assessment of r^ estateencumberedby a pubUceasementany depredatbnoccaaioned by such Mwwiifint may be deducted from the valuation of such property. , . Sec. 4. The general amembly shall provide, m an cases wftere is may be necessary to seU real estate for the non]uyraent of Uxes or special assessments for state, connty. muni. ipal. <.r oiln-r ].\irpoeeB, that a return of such unpaid taxes or assessment shall be made to some general officer of the county having authority to receive Aate and county taxes; and there shall be no sale of said property for any of said taxes or as.sessment,s but by said officer upon the order or judgment of some court of record, Sbo. «. The geneml eammbly sfaaU have no power to reieaae or discharu'c anv l ounty, < ity. township, town, or district whatever, or the inhabiunts thereof, or the property therein, from their propor- tionate share of the taxee to be levied for stale parpoiee, nor shall commutation for such taxes be authorised in any form vbatmever. TAXATION AND REVENITE BYBTEMS-IIXINOIS. Sac. 7. AH levied ior itate pnfpont ilMiil 1m pflui 8m. 8. Onmity ntharitiaB limM mmr mmm taim, 'Qm- «i vriiich simll «ceed 75 cents per $100 vmluation. except for the Pfmeiit Tbe board of county commiadkaMiB, vliidi ooaqdetea tbe ■■■Ment. equalizes between individuah, and (S) Tbe sheriff, who is ex oflBKSo tax colleclor. (4)1haeoa^cM B. la counties under itants. Mann, elected for two P) The eooal^y t roaea wr, «bo b Bients and aartioli and diiecta tbe tovaibip he is also «x iHcio county tax eoDeclor, and aa such compl^ea the awic if tbe tanrnabip coDectaOR. (3 i The county board of review, composed of the chairman of tbe county board of supervison and two citizens appointed by the eooa^- judge, wbidb iwiewa lSb» assesnent, eqnaliaoa 'betweoB 'b w p ipi -aad towadkipB, and bean< complaints. (4) IImi taaoiabqi coilectorB, elected for two yean. |l) Ifca y the state board of equaliattkai and tbe local •«««; The hitter jMsen an raal estate not included in right of way or "railroad track and the tnoL. and materials for repairs, and aU o^erpersonality ex- CMt "rolling stock." The former assesses the "laflrow «c« |lir**rolling stock," apportioning the value of the "main track and "rolling stock" by a unit rule among the counties, where it is MMnortioned by the county clerk among the townships, etc.; but SI?SS^ track" is a-essed, whe«.Hi..itaalad, by the state board and is not io apportioned. The railroads are required to assist in the assessment by listing their property in each county county clerks and in the state as a whole with the auditor of pubhc accounla. The lata board ia also required to assess the excess value of capital stock over the yOm id tMigibto property as assessed, if there be any such excess. ... « Telegraph and telephone companies.— Tba state board of equah- ntionMSMMe the capital stock of such companies where the com- pany is incorporated under the laws of Illinois, deductuig the as- ie«ed value of property bcally taxed, and apportions the aaroimt ^ sevend counties as raikoad assessments are apportioned. IfoJtKaKes -Where a deed for real estate is held for the payment of a sum of money, such sum so secured is held to be personal prop- erty and must be Mated a credit by tbe mortgagee. Oiares of stock of foreign corporations are assessed to the share- holder at his residence. Shares in state and national banksare 4«eMed to the shareholder where the bank is located, km deduc- tioos far real estate and aBowaacos for uncollectible accounts. Mutual building and loan association stock, either domestic or foreiirn, is assessed to the stockholders at their place of ««d«|Cf jnSrmining the ll» «l» ^ «>« «^ is ftat deducted Property of banks.-Banks other than state or national aretaxed on their moneys, personal property, crofflto, bonds, and stocks, b» dspiiltB and othnraccounto payable. Itoey and credits.-From the trross amount of credits the tax- vayer may deduct from his list the amount of aU bona fide debts ^ by him. Theas deductions must be verified by oath. ^^Lkers are asmwd oa the taloa of tba laoperty pledged to and held bv them. » „ . i Btamchises granted by the state aro to be listed as pemmal '"juH^ipertv and assets of life insurance companies organized un- der the kws of the state are assessed to the corporation as to a natural pemm in the name of the corporation, in the county, tovm, city, Ullage or district . .f it.s residence. In computinjj; the taxable prop- erty the value of the real property taxed ia deducted from its net admitted assets above Habillties asietmd to Hm iaMmaee Ttisuranre a-cncies, representing companies organized under the laws of another state, are assessed upon their net receipts as property . e EmuHiiaiion.'-'ln oounties not under township oieiudcation, Oia board of county commissionors equal- izes between taxpayers, townships, and clistncts, and may increase or lower the total assessment of each Of the several classes of property. ^ In counties under townsliip organiaatiom, coGCepting Cook CSounty, the same powers lert in tlie county ***^x!ook County there is a specially constitutod board of review for this work. The state board of equahzation equahzes between the several counties, considering vaiioiis classes of property separately. It may lower or rafee the total assessed value of property in any county, but the total of audi deenaae or increase may not exceed 10 per cent of file total aaaeased value of aU the property in the state. 2. Rate — , . . The rate per cent required to produce the amount of taxes levied by the gen«al aaaembly ia to be aaceiw tained annually by the governor, auditor, and treas- urer. The amount of taxes is extended by the county clerk on the assessed value of property as equalized by the state board of equahzation. Separate rates are certified for the "revenue fund," the "mtereat fund," "state school fund," and other fonda. 3. CoUeetion— , ... In general, all taaDea-«feafte, oooiily, and mumcipal - apeeoUectedbyfliesameconectors. In counties hay- ing township organization this is done by the to>\Tiship coUectore, except in Cook County, where the county treasurer is ex officio tax coUector; m other counUes by the sheriff, who is ex offido eoDMor, wtoept ttiat in counties under townahip orgamaaAia i»lroad taxes are paid direeify to tt» county treasurer, who is made ax oflieio tax ooBector for that purpose. Personal property taxes may be collected by distress and sale of goods and chattels. Taxes on personal property not sufficiently secured by such personal property may become a lien on the real estate of the taxpayer, and personal property b UaUb for ta»» levied on resl property, and audi taawa aro due and payable when demanded bv the collector who receives a warrant for the collection thereof on or before January 2 fol- lo^nng the year in which taxes are levied. Taxes on real t^tate become dehnquent March 10 in the year following the assessment and the land may be sold for taxes after publication of the proper notice and obtaining judgment and order of sale at the June term of the county court. Taxes become a lien upon real property Maj 1 of the year in which the taxes are levied. Interest is charged from May 1, after the taxes become delinquent. B. POLL TAXBS. Tha» is no state pdl tax. TAXATION AND REVENUE SYSTEMS— ILLINOIS. 1. A tez k imiMMil on ai^ transfer of prop- il% , iwl, poimiial, or mixed, or Mijr Inteiwl tlwrnii m innome tlienefoiiii, to any ponon, ancktiop, or 1. IXHbenthetiWBsferisbywmorbytlieiiilnlMtli^^ from any perwn dying MiMd W fO l lU M Bi if ti» popltgr Vidte » resident of this state. 2. Whm thm tnuuier ii liy wSIl or intcslato him of tlie iCale^ or vitluii ita jmiadiction, of property within the state, and the <|0O»> dkm wm m Bp nww dtont of the etate at the time of his death. S. WIhb thm tnaattm m nf property mmi» hj m ieiid«iit or by a when Bticll aoareeident 's ])m|Mt|]r h within the etate, its jurisdiction, hy deed, grant, bargain, sale, or gift, in contemplation of death or intended to take effect after 4. When any person becomes entitled to property by UBiMfer made before or after the passage of this chapter. •b Whm any penon aliail mamam a ponrar of appointment, §m Ami §mmimpmi^mkol f tt ap m ly made b«ior»f 1 per cent on the gmi Mooipli of < buaiuesB dune in the state. iy> jmelfee Mc hlt ect ur e, eraminathm fee, US; Hcense, $25 tmtil revoked; renewed annually before August 1, at $5 and at any later date, $10. Itinerant vendor of merchandise, $25. Employment agencies: In cities of 50,000 inhabitants or over, $50; in cities of lam tkn mjm iwhsMfaiHa, tSS. Himtw's Ucenn, iMideDt, 7ft cents; nonresident, $25. Motorcyde, $2. Automobile, 25 horse- power and lees, $4; 26 to 35 ho i w po i wa , $6; 36 to 60 hoisepower, IB; SOhorsepowereraMMe, $10; tAtctdc, $6. ChanffBnr'B Hcense, $5; renewals, $3. Milk and cream tester, 50 cents. License to fish — for each dip net, resident, 25 cents; nonresident, $1; for each 100 yards of trammel net or less, resident, $1.25; nonresident, $5; for each 100yaidi«faBiae«r iM^ nMmt, $5; neawiidaBt, fl0; for each sailboat or rowboat using gill or pound nets, resident, $10; nonresident, $30; for gasoline launch, resident, $15; nonresident, IW; for sleam tag, lerident, no a w rid ent, $200; to HA wMi hook and line, nonresident, $1. Agents to procure fire policies in unauthorized companies, $200; in counties having less than 100,000 inhahitonts, $25. To opoate ferry, tenn of license not over 10 ymnt $5 to $300. To practice dentiatiy, $5. Itineiaiit vendor of drugs, $100 per month. Manufacturer or agent pelling conunercial fertilizer, $20. Embalmers, $1. Commission mer- Fharmacist — certificate, $5; registration, $10; apprentice ref^ tntion, $2. Practice of dental suigery, examination fee, $20. Eat- balmer's examination fee, $5. Practice of medidBe— examination fee, $10; certificate, $5. Midwifwy mMmthm, $9; oMtUaitok $3. Teacher's certificate, $1. Casualty insurance companies — application for certificate of aotiMMity, ISO; fifing gamni ■ totommit , |10; oettiloiteof aatharitf for agent, $2. Copy of papers filed in ofTiceof H|pMiatoadiM of insurance, 20 cents per folio; seal on same, $1. Filing articles of i ncotpow rt ion with ■ecretary of state, capital up to $2,500, $30; $2,500 to $5,000, $50; over $5,000, $50, and $1 ior each $1,000 additional; increase of capital stock, $1 for each $1,000 increase, but to be not less than $50, when increase is more than 12,800; far fiBageertificatoof TacfOMo, H; ooipemioaaiioCer* ganized for profit, $10; commission of notary public, $2. Foreign building and loan aasociations — filing application to do bunness in tlw state, |60; lor each certifieato of authority aid annual renewal of same, |25. Fraternal insurance a ss o c iati o ns already oigniied, $6; tobeooMO incorporated, $10. 'Ooaqpaiasi. riiiagto^ loi. TAXATKMf AHU BIXVUIOT S¥8Tfili^ILLIN0IS. 73 Foreign corporations to do businessin Uie state, $m State banks are required to pay the bank exwdMr |1» per day •Bd 25 cento nil-wo, and also $5 for filing the qa-lf rly report- ^vinps banks pay an organization fee of $6, jJ^^^^^^J^ ceed $100,000 their proportional assessment to sustain the lianaiag department. 'm^^ •ok Pvblie accountants, examination and certiBcato, $Z6. Examination in veterinary medicine and soigery-HJxaminatoon fee. $20; Ucense fee, $5; county registration, 25 cento. R«gisleiedniii.eB.~R«8istiationandrecordinf:. $1.2o. sSuon re^nstration board. -Examination ^"7";;^^ pedigree, $2; annual license, each staUion, $1; transfer of certificate "^Slliiy " r^^ - IflmfctoxMtoinodomto-. In . uiesof IW.OOO inhabitants or over the tax shall exceed 6centson^^ valuation of property within such city. Tluetax to notincnwea « limit in cities of iahaW^. 3. Collection — ^ ^ ^ Ooaaetion is in gsnenl the same as for state tKses. B. POLL TAXES. Tharo is no poll tax for municipal purposes. O. TBB IHBOklXAllOB TAX. MunicipaliUes do not share in the mheritanoe tax. 9. CXMBFOSATION TAXES. Foreign fiie insurance companies are to pay, for the benefit of organised fire departments, not to exceetl 2 per cent of the gross receipts received by their a-eucy in any city, town, or village. B. vueaatm icMxaa, uobmsbs, amd wms. The city councU in iaties and the president and board of trustees in viUaees and incorporated towns are given aotiiority to tioense aU business and occupatioiie in gsnawO, iwiiding liqnor licenses. liquor Ucenses are to be not less tliaa t»» per annttm; malt liquofs orty is situated. Very heaw penalties, raii«rty is ktcatod. c Ejwiligaiwn.'--Tbid county board of review an- nually equalizes the valuation of real and porsdnal property assessed in each county. The boiud passes upon each individual valuation, heai-s complaints, and revises the assessment list. It also equalizes as be- tween townships or divisions of townships and deter- 'iildMib m JMMdiM iflL JMWUikikyuiHj ^j^^ ^^^^^^ ■ Bines a rate per cent to be ailticd to or deducted from liifiTWMMis classes of property throughout the township. M iMHWUMy , tiie boiird may set aside the assessment ws: fior a commtimm to a notary pabHc, fl; lor a eoanaiHMm to a commissioner of deeds, .$0; for eac h attestation and seal, not ex- empted, 50 cents; for iiUng and recording each article, charter, etc., not exeoa^ng 900 wda, II; for filing, etc., articka of incorporation where the capital .st( >ck is $10,000 or less, $10; where the capital stock exceeds $10,000, $10 and one-tenth of 1 per cent oi the capiUil stiK-k in exceoi of $10,000. For an increase uf capital stuck ur the merging of two or More companiea, the feee are the same as for iling original papers. Mutual insurance companies' charters, $25; roli<;i()U8 and other corporations' dwrtfltt, $5; building and loan associatiooa, wliare ttia atodc la ISO.OOO or teas, $10; wtrare tihe alock ia more tiian 960,000, 910 and one twenty-fifth uf 1 per cent of the capital stock in exceesof $50,000. For a red urt inn of capital st'xk, |"); fora decree <>f court changing name ol a corporation, $5; for amendments to char- TAX4TiCm Mm WEVmUE S¥ST£MS— INDIANA. 77 ter 20 cents per hundred word^ but not lees than $5; for filing a certificate ol extenrfoB ol «■•. dwass by Hulroad eompany, fOcanta per hundred words, but not less than $5; for ex- tension of purpose or change of domicUe, $5. For filing cerUficate of incOTporation of insurance company other tiiaa Hre atoek, 9$; ttve atodc, 910; aihig articlea of incorporation of a mutual live stock anociation, $15, and $5 for each additional coxinty taken in there- after; for filing the certificate of a corporation organized for the per- petoation of the memory of aoMkmaad aaikra, 91; for fOing articles of a foreign corporation, for the first 9M^tP9or less of that portion of itfl capital stock represented by its property and busmeas mthe atate, 926; over $10,000, the same as incorporating feea '«<1^"* ™ ilomgrtr corporaliona. For any other certificate not enunaraSed above, 20 cents per hundred words, but not less than $5. For examination of the statement of an insurance company, $5; lor filii« a alatenient of aobaaiplioa to a five laock insurance com- paay, 910; for life insurance mmW • mml Hoenae, 91; fc* filing bond as a linnk c)fficer, $1. Examining domestic building and kwi aaanriatioBa, bavingaHeia iBaaihan 925,000, 95; over $25,000 and less than $50,000, $7.50; over 950,000 and less than $100,000, $10; each additional $100,000, $5. iT/rafninin p bauks, loau and trust and safe deposit companies having aanta of lesatiiaa9l«e,000,91S; 9100,000 to 9200,000, $20; $200 000 to 9500,000. .$25; $500,000 to $700,000, $30; $700,000 to $1,000,000, 935 ; and $2 additional for each $100,000 until assets reach $3,000,000, and $1 for each $100,000 in excaaa of 93,000,000. a dental iiiaaiiaillnn, 920; for reexamination, $10; for license fee, 50 cents. For a pharmacist examination, $5; for reregistration, 92; lor r^istration by certificate from another state, $15; the fees lor asdataat fhf— for the aame services, respectively, are as IoHows: $3, $1, and $5. For an applicant with a satisfactory diplo- ma, to practice medicine, $10; where an examination is required, 925; license fee, 60 cents. F*oraaemplo3rmentagancyBeenaa,925; Isa tor fl^TBitwg a gas well, $5; license for operating a cold storage plant, $10 annually. Examination fee for the practice of vet- erinary surgery, 910; license to practice, $5. For the inspection of HwbwlMaiof a penoD, ins, or corporation, employing five persons or more, $1 annually. For certificate to qualify as a miner, $1. liic^ftm lee to a nonreeident for the privilege to fish in the state, $1. V. not iwoom tax. niere is no income tax in Indiana. Oorarrr BnynifiTns. wnutAi. moeramr taxis. 1. Base — Tlie property subject to taxation and the methods of assessment and of equalization are substantially the same for county as for state taxatum. 2. Jl(rt»— The rate is detennined by the county oounciL There lie various limits, the most general one being 33 cents per $100 of assessed valuation, but extra rates are allowed under varying circumstances. The county commiRsioners may levy annually for repairing roads a tax of not more than 1 cent upon each $100 of property for every 10 y^ha ol 1^ giaval load maintained by them; but where less than 90 miles of such roads are maintained they may levy not to exceed Scents on each $100 worth for every 10 miles of road. The town- ship advisory board laviea an anaaal road tax of not more tine ao cents on each $100 worth of propeilgri iddA mgr be wMtod «ttt at the rate of $1.50 per man oach daiy. 8. Collection — SubstantlaUy the same as for state taxes^ B. FOUC TAZB8. The amount to be charged on each poE tm ocmnfry expenditmes is deteradaed by the Gomty Goundl. D. CORPORATIOX TAXES. Counties do not share in corporation taxes. B, BUBOTBSS TAXES, LIOEMSliS, AN» PEB8. CknmiHS aia authorized to grant a number of licenses and to dutfge therefor the following fees: Expositions and show^ for each performance, $5 to $25. The above goes to the county or district agricultural association fund. To keep a stallion, per annum, 50 cents. Retail liquor Uceme, $200. Wholesale liqiior license $200, .^lon of wlii. h -n,-.-^ to ibe tuitioa fund of the county and $100 to the city or town where locaU?d. Municipal RBmBNUBS. A. OBNBBAL PBOFBBTT TAXES. 1. Base — The property included aiul the method of iussessment and of equalization are substantially the same for municipal purposes as for state and county. 2. Bote— The rate is detennined by municipal legislative au- tboriliM. 'SbB common council may levy a tax for city purposes not to exceed in the aggregate 75 cents in cities of the first class, and SI. 2.5 in all other cities: upon the SlOO valuation: Provided, That in any city against which a judgment has been entered or which has an indebtediiess, sudi additkmal Wvy may be made as is neoessary for the gradual payment of such judgment or bonds. In cities of the first class addi- tional special taxes for common schools, sinking funds, public parks, police or firemen's pension fund, et€., are allowed. For school districts the maximum rate is 67 cents on $100. Firemen are exempt foom city taws on real and personal property to the extent of $500. Tamn troBtees nay levy aad ooUect an annual tax not exceeding 25 cents on the HM valaaiBa iaci«vsoving the roads and atieeto. 3. Collection — Municipal taxes are generally collected by the county treasurer in substantially the same manner as state and county taxes. In cities which are not county seats the dty council may authorise the dty treasuMT to collect mmucipsl tazss. B. POLL TAXES. Cities may levy a poll tax of not to exceed fl. Firemen are exempt. D. CORPORATION TAXES. Municipalities do not share in corporation taaoes. E. BmnraaB taxes, licenses, and fees. Cities and towns may license pawnbrokers, per annum, $10 to $100; merchants and peddlers, same rate as county, and in additi or to the UAop^ rador, pastor, tnistee, board of tnistees, or s^iveming body of any cdiica- tional or religious institution who shall use the praperty so trans- fenad aolely for laligioaB, chiiitaMa, or edocatkaial purposes, within the state, and corporations of this state organiaed under its laws solely for retigioua, charitable, or ediicafional purposes, which use the property so transfsned exclusively for the purposes of their oiganiatiott aithin the state is exempt ttma lUkt tu. WTien the property or any beneficial intereet therein passes by any such transfer, where the amount of ptaptHty exceeds in value the emanptioB boNiaailcr apeeiftad, aad dadl net e«9eed in ^idiie $25,000, the tax hmby imposed Aatt ha: Passing to the husband, wife, Hneal issne, lineal ancestor of the decedent, or any duld adopted aa mA in conformity with the laws of thaa stale at least 10 years prior to soch tianrfer, or any child to whom siirh decedent for not loss than 10 years prior to siieh transfer stood in the mutually acknowledged relation of a parent, i»ovided sneh teiatioodiip began at or beiora the chBd's iAeenA biitiMay, and was continuous for 10 years thereafter, or any lineal issue of such adopted or mutually acknowledged child, at the rate of I per cent of the clear market value thereof. Proporty of the clear market value of $10,000 tiansferred to the aUow «d^«aB«dkw^ (8) The cooa^ boards of Bupervisois, which act aaooontyboaids «f mftew and aqaslliatina (4) The county treasurers, who are the tax coUectois. (5) The state executive council, composed of the governor, sec- xetery, auditor, and tnaaBier of slate, whidi constitutes the state board 'of leview, and acts as a state board of equalizatiao, a«d also asaaaMMMBtboafd to certain classes of property. A. OENKRAL ntOPBeiT TAZBB. 1. Baser— a. The property indM ami «M«f<.— AU icftl and personal property not speGifiM% mmq^ Is subject to thist«s. a) aad (S) Thaw are no spedal definitions of real and personal property for purposes of taxation. Ffloyfianchissa and toU bridges are defined as real estate. . « . * Ifortgages ate tasiMe, aad so deduction k alMed m that account hmn the assessed value of the land. » This commhition is derived mahily from the following sources: Revenue I aws of the State of lofm, J^S^^r^ ■ection 1369 of the Code, by B. P. CJanon, an^Hto al 4rta. Dee Moines, B. Murphy, state printer 1904 t,i-vw m«M*^ Revenue Laws of the State of Iowa, bv John L. Bleakfy^**** of state. Dee Moines, Emory H. English, state printer, 1909- na Oade and ita Supplementa, and the Session Laws to 1913. Credite, moneys, annuities, bank notes, and diawa of stock, itt corporations not otherwise taxed, are all taxaMe. Debts may be deducted from the total of moneys and credlta. (3) The exemptions, in addition to pubBc property, are: Ceme- terii. crematoriums, so long as no profits are derived therefrom with land not to exceed 1 acre; fire engines, etc^ grounds; grounds and buildings for pubBc Kbfawea, for hl«aif , scientific charilabte, benevolent, agricultural, and rehsrious insti- tutions aad aocieties. real estate owned by any educational mstitu- tion as a part of its endowment fund, not exceeding 160 leased or otherwise nssd ailh a view to pecuniary gam, top^ with books, papers and apparatus, and like property of students, penonal property and investments of such institutions; farm prod- Sceand wool of the liarvest or shearing of piwiooa y«ar- aU poultry, 10Bta»hof bees, all swine and sheep under 6 months of age and all other domsatic mumals under 1 year; obligations for rent not ye t due, in hands of original payees; pri^•at» libmries np to t9»; fsmily pictures; household furniture to 1300 Md kitchen furniture; family beds and h. ddin- all wearmg apparel in use; all food provided for the family; estates ot persons who^^ reason of age or infirmity are unable to conttibate; Liamg ^^^J""* of the terns, the team, wagon, and harness of teamsters and dray- men, and tools of a mechanic, all up to $300; motorv^cles; mort- gages held by nonresidents; Govemmsat land entered and pw- SSised, for the year hi which entand; unless ^^f' ^T^!^ voluntarilymade,$l,200of the property of any honorably dischiuiged Union soldier or saUor of tiie Mexican War, or of the War ofthe RebeUion, or the widow theteof nmimms aansnisd^say portiMi of the capital of a haak which M mvested in Unrtad Stalea boBda; funds held by fraternal beneficiary associations. Until 1917 sugar mills manufacturing sugar from beets raisBd la Iowa, wiA machhisry, tools, aad appttsMnar aM aat to exoead 10 acres of land are to be exempt. In the assessment of farm lands a reduction that is called aa exemption is made iiam the vafaaOiaa of •»* jM^QctiaBata to the M of ssa^adiieirt to MMh laada. h. AMeatment—ML property subject to taxation is required to be listed at its actual value, which is dflfined as "the value in the market in the ordinary couree of trade." The property is then assessed fw taxation at 26 per cent of such actual value except that : Moneys, credits and corpoialifla shares er itecks, except aa ote> wisapwvided, cash, circulating aotoa of national banking associa- tions, and United States legal tender notes, and other notes, and certificates of tiie United States payable on demand, and diealatmR, orhitendedtodicakteaacanency, notes, including those somred by mortgage, accounts, contracts for cash or labor, bills of exchange, iudcmients, choses inaction, Uensof any kind, securities, debentures, bonds other than those of Ihe Umted Statss, annuities, and corpora- tioa siHies or stocks not otherwise taxed in kind shall be entcn^d and assessed at the actual value tiiereof and taxed uiK)n tiie uniforai basU tiiroughout the state of five (5) mills on Ihe dollar of aetaal imlTmtiTT' Ml e nd i nllartndwhew the owner laadaa, and except that : State, savings, and national bank stock and loons, and Moon- pany s^ aiSmoaayed capital nsad m compatitloa wifli laah m TAXATION AND REVENUE SYSTEMS— IOWA. if 'IIocIe of' BatianAl buiDi and •ttto tad Mtiagi lnnW, 1 trust companies, located in tlih iittitB, AaSt be aneand he individual stockholderB at the place wheie tlw bank or loan tIkiiBt company is located. At the time the ■aoowment ia made I of Bitiiaal baal» ittd alate aiid amringa banks and loan ; companie? ?hall furnish the assessor with listsi of all the land the number of sharea owned by each, and the aases- ■nr aM Hal to aadi atoittolder mider the bead of corpontkn alock the ta«al iradiM of audi shares. In arriving at the total value •f Umi alums oi stock of sudi corpmtions, the amount ol their cap- iaiflctnaUy invested in real estate oiwiied by tibani and in tbediaiea ol corpotations owning only the raal eelale (iadnaiw ol Id interests, if any), on or in which the bank or trust com- rim located, shall be deducted fnnn the real value of such shares, aad wuA mai calale diall Iw a aa a a wtd aa^oiber real aatalOy aad Hbm yn^rty of ?uch corporation shall not be otherwi'^e assessed. Real estate is listed only once every two years, in the odd year. • mdiM of the impvoiTementa made duiinf tlia fvaeattig Personal property is assessed annually. Merchants and manufacturers are aaaaBBBd upon the avoage aaaamt «f alock bald dmiiif Uw yaw. Grain, ice, «od coal dealaii ait aawmi m lha ayima awNUt of c^talaaad. I aro laToil mi tlwiif pujpmty, flwaharaa'iii'iiodc The excen of the value (rf the capital stodE over ^ value of the tangible pra|>etty aaseoaed is taxable to the company. Bank stock ia aaMaed on the baaa of capital, surplus, and undi^ed pallB, laa flto -nUm of raal eaiata, vbidi ia a sa o aB c d a uM' i t i lj . CommiaMHl OMCdauits, etc., having in their possession property of a fonignar to aale, aie to be deaaMd the owners thereof for pur- Real estate owned by corp<»atioaat latnnied in prt of their assets for purposes of laiatieii, ia to be TOhwd : ■anaBment as other real eatate. Tlw ioOowing itena a«a aiBBBNd by the fKaciillva ooHBcil: Telegraph and telephone companies, by the unit nile; the aient so made ia apportioned on a baoa of mileage and taxed as 'iHMr pnfwty. Railioada— the right of way, roadbed, bridgea, cahrarta, rolling , depota, alplliiii grounds, shopa, baiMlaga, giawi beds, and all r p apet ty aaai nchiaiv^ in tiha opoaiioii and matntenance •I tta railway; ImiI not laada oulaUa, nor tbe railway biidgce acrara the Miasissppi and ilissouri Rivers, nor jirrain ele\-ator8, which are by the local asseasors. In assessing such property the airaa into cooiidflHltaii Hie grara eaminga, elCf and ] jpiiitiiilly upon iSbm unit rule. The assessment ao nude ia fiaaed aaaeag tlia coontiea on a mileage basis. BailinyB vafMirt aiao tbe Buoiber of can run by than bvl belaagiag FMipit Vmm and equipment companiea are aaraased by the asMcuuva enawai ob laa can neoenaray aaaii m hnv wonMaa in the statO' fw w i' aia taflwd at Hia' a ' W f i g 'ff raia' eC alaia aad^ lacal taxation. landa, lota, and oHier raal ealate brtonging to any ailan^ ooafr- excluiiir^ in the opemtion of the aevend roada, to Iriesraph and telephone companies, and railway bridges I MisBissippi and Missouri Rivers, and grain elevators are ; and taaoBlion OB tbe aame baab aa paoparly of iaKli\'idna1s in the several connti*^ where situated. Expraa companiea are assessed upon their property, including I of atoek, by a «ait tiile^ and fbia anHBHit 'ia qypor- tbe coontiea and towndiipa on a nilaaga baila. The agoresate actual value of moneys and crediliof frivate banks, after deducting amount oi deposits and debta, and tbe aggregate mlue of boadaaad stocks, are to be i auch actual value, not including real estate. Shares of stock of carporatioos, except those not organized for pecu- niary ptoAt, awtobaaamnd to1l»««M»«MMa(at4toyiaeat»kan its principal business is tranaaetodi tbe amount of capital actually in vested in real estate owned by ttaaa ia to be deducted from the real value of such Aarea and die real eatate auweacd aa other real ealate. Watar and gas aial'lt dectric plants, and street railway properly are assessed where same are located; the actual value of the capital stock over and above that of the listed property shall be assessed to teoratioii, and iaantag petmb* sion to do business, $10; filing aiii)li(-ation of foreign coeiipaay, $25; permiasion of foreign company, $2; annual statement of foraigB ooaipany, $2; ageat of foreign coaapaoy, $2; ^jant of doBMatic 8S TAXATION AND REVENUE 8YSTEli&-I0WA, ^nnnpiiiif, so cmiIb; copy of paiwn^ U mm pm ma; amOm "mI. H; entifiate for publication of foreigni company, 50 cents. Mu- tiil, tanado, aad bailstorm aaaeesment insunmce anodatiaDt 'ply tts MMM' iltaB 9K 'MUMHI VQIQIti WtA flBMHid CHtifldliM of authority. Examination of banka: Paid^p capital 125,000, fee $15; 925,000 ti» I8MM. I2S; mm to mmm, m 9100,000 to 9150,000, 940; ^ inri a tio M, coiptmtaonB, etc., except building and loan afleoda- tmmm aad iBmaiice campaniee, and aaKxiations which imm atock m lit pHtU paifmmt or installMt plan AaU pay to tktaadilaff of ■tatofwcertificate of authority tndOTl miiiiiin «jfaR^ **n ml ■Baewalf 910, and the same fee tor oxamuwtiai ■■ ti prtil lu tini aaoB can^mnieB. KBamination of stallions, jacks, aad ptdlpwd W Mgblimd MMlt, fl; onrtificali of tnuMfer, 50 cents. iiMV llriBit fit •llto Iloimdary riveis: 500 feet of aeine, |1<^ iv mA. powii mmi hxviag mora tltaii IINI feet lend «a oadl tl; far eadi pound net having lees than 100 feet lead on mA Ma, ^* *>^^^<%»<>^«^-S0ceatB; 300 lineal feetoftrammdiMt, 95. an additional lM«f tl imWemm; WBinwelemrf fltfnf nmeiiihliwiiil inaaotiieraftalek Ifateniity iKapta: Ftetmit to conduct, 925; inspectioa of Iwri- ing of houses of ill f amew> CSties genenJfybave power toBeease and tax hotels, leatanfants and eating houHcs, auctioneers, peddlers, plumbers, billposters, itinerant doctors, junk dealers, scavengers, pawnbrokers, billiard aaloooa, UUiaid and pool tables, bowling alleys and shooting gallarfea, ciKoeea, laeoiigeriee, tlMita^ School RnvKNUSs. 8Mefimd8.—Tbti!r& am two ftate sdiooi imds, tho permanent and temporary. The permanent fund, tlie interest of which only can be appropriated for school purposes, consists of 5 per cent of the not proceeds of the sale of pubUc lands of the state, which is paid to the state toeasurer and apportioned by the state auditor among tho sevnal counties, tt^ng into oonaidemtion the amomit of the permanmt sdiool fund in possession of and constantly loaned by the counties; the prooeods of the sale of 500,000 acres of land grantc^d the state by an act of Congress in 1841 ; the ]>roceeds of all in- testate estates escheated to the state, and the j>roceed8 of the sale of the sixteenth section in each township. The proceeds of all land sold and all sums due from escheats are payable to the treasurer of the ooonl^ in whidi the lands or escheated estates are situated. The temporary fund, which is received and appropriated in the same manner as the income from the j>ermanent fund, consists of fines, forfeitures, and the proceeds of the sale of lost goods and estrays. The stfite school moneys am distributed to the die* tricts in fwopovtiDn to the number of youths between the ages of 5 and 21 years. County funds. — Under statutory provisions the county is required to levy a tax of not less than 1 nor more than 3 mills for the support of the common schools. Hie county may make an additional levy of not to exceed 2 mills for the support of county lidgh schools. Ditkiet fuiidt.—TbB remainder of the school reve- nues are raised by taxation in towni^p school districts and in subdistricts. The amount to be raised is de* termined by the school board or by vote, of the district and is levied by the county supervisors. UBCHBLAfioN Agwmonxm nminm mm: lois. For eztenaira and improvement of etate captM ground a epeeM tax of one-half mill for the years 1913 and 1914. and for eight successive years thereafter there shall be a levy, to be fixed by the exeendve coanctl, to yield $150,000 annuany. A special tax of one-half mill annually fix five yean ■ih^ l be levied for state institutions; counties nay levyannddkianal tax of 1 mill in case of a county hospital. Any tempomry or taadent merdiant siudl pay a county fioenae fee of $200. All cities having a popuhition of 5,000 or more may le\ y a s{)eeial tax o< not to eineed 4 millB per aenna for fh»deiNtflmen i p urpoeee^ Library tax in cre aw d tan S to 5 milh in all cttaee and iacoiw porated towns. The board of directors of any school corporation in which there is no free public library may contnct with any free public libiaiy for free use of such librar\' by re.sidcnt.i of such sfh formance of their duties in connection therewith. The tax levy for the county road building fund was "not more" than 2 mills. AH gfounds and bnOdiB^ used Ik to tin pwip si ty mmmqfUi KANSAS.* fptirefy upon the general tax for state, cotmty, and municipal reve- Tlie poll tax is for local road purposes only. An inlMffitance tax was provided for in IliMI; There ii a wpmM eoi|MirBliiim tax on otrtaln iMmioe com- Bnpimingiii 1906 the adiniiiistration of the reyenue laws was placed under the absolute control of a OBntaral •ntliont^t the state tax conunis8i»■ litoiaiy, educational, scientific, religious, Of at iMii* PW iMr aica. Mflar, mm m Sac. 2. The legislature dudtpffvide ior taxing the noteeand bills, iManntod avpaNtessd, miinnjsli— «d, and other property, effects, iduof of pverj' description (without deduction) of all banks now I, or h«eafter to be created, and of all bankers, so that all id. ia bwkinK AaU alwaip 'baar a baadea of tmm>' i to thafcijijiiiwil. vpoa tbe pm|Mtty of individuals. ..S. Thm iiiiiii'iliii shall pswdi|fc;at each regular session, for itiaim Sac. 4. No tax shall be levied except in pursuance of a law which drntiactly state the object of the same; to which object (mly, lax ibsil be applied. 1 This compilation is derived mainly from the following sources: "Laws relating to Assessment and Taxatioa ia — " ' ' by the tax conunissicm, Augurtj 1913. Ganaial Statutes of Ka ~^ fhaiM Lmuhii t» IMS'.. Sec. 5. (Provides for puUic debto interest and principal.) and aa saanal tax to pay Aa Sac. S. tlm pw eas d a. of aD bmds tint have besa or may be l^ted by the United States to the state for the s up p o r t of schools, and the 500,000 acres of land granted to the new sMSB under an act (rf Congress distribattDf ttapaooaads <^ public hadsawwig the mv- eral states of the Union, m>proved September 4, A. D. 1841, and all estates of persons dying without heir or will, and such per cent aa may be granted by Congress on the sale of lands in this state, shall batfcaiii—iiwpaiiMlj «Hhaslnto,sadAanbaapsqntaalBchod fund, which shall not be diminished, but the interest o( iHlich, to- gether with all the rents of the lands, and such other anas as the bftlslalum may provide, by tax or oAw w lss , ihan be bniolaMy appropriated to the support of common schools. Sac. 7. (Ptovidfls lor tasortioB to i^nport the state aaivunitiy.) The officers most directly concerned with taxation wn: (1) The county aasesscv, elected for two yean. In counties of Isa ttia ll^iBt jg/jitliitmit» Hbm eounty clerk is ex officio cotmty aa> sesBor. The county assessor appoints his deputies with the consent oi the county coaunian(merB. He is to appoint the township trus- tee of «aeh towasUp ai a deputy aaMamr. Ia dtisa of flw tnt and second dsss the county assessor, with the consent of the mayor and city council, appointo a suffideat number ol deputies to assem the jHoperty in such city. (2) The eoaaty tie sa aior, slsetod for taa jmm, «!» eaBsctti all taxes. (3) The county board of equalization, composed of the board of (4) Ootid of review in each district^eaafasadofttadeputyi TAXATION AND REVENUE SYSTEMS— KANSAS. 85 ally in tim evaa ysam for tba wnwiiiattnn of piopwty in the district. (5) The state auditor. (•) The state tax conudadan, c om p o sed of dueaooattfdsaanera ^ypointed by the governor for a term of four years. The tax com- mission has general supervision over the assessment and collection of taxes and acto ma Ixard of SBBOssmnnti for rriboad property. State Revenubs. A. omnoui. Fsorwnr taxm. 1. Base — a. The property included and exempt, — All property in the state, re«l and penonal, not fiaqpieasLy exenqpt, ii 8iili|«Bt to texalioii. (1) Beal prop si ty , borides the land and improvements, includes mines, minerals, quarries, mineral springs and wells, and rights and privileges appertaining thereto; but certain real estate of rail- roads is treated as penonal property. (J) Penonal property includes every tangible thii^ subject to ownership not forming part of real estate; also the capital stock, undivided profits, and all other assets of every company, incorpo- laled or mfaiooqMKated, and every diare or interest in such stock, piofit, or assets, provided the same is not included in other personal property subject to taxation or listed as the proporty of individuals ; aad also every diara or interest in any vessel or boat used in navi- ipi^i rrg aay of the waters within or bordering on this state, whether iW^ vessel or boat shall be within the jurisdiction of the state or sbewhwe; and also all "propwty" owned, leased, used, occupied, or emx^ofBd by ai^ railway or telegraph company or cwpe ra ti B B within the state, situate on the right of way of any railway. (3) Exemptions include, in addition to all public property, churebea aad scboolbonses, tossyierwtth liadsnot in eoEeemof 10 acMS^ if aot used for profit, together with furniture and books; par- sonages and not exceeding one-half acre of ground; buildings and grounds not in excess (rf 6 acres, together with books, furnishings, etc.» of litemry, educational, sdentific, religious, benevolent or ^^«4«aKU associations; cemeteries; property of the Y. M. C. A. ^■mA Y. W. 0. A., if used exclusively for the moral improvement of uea aad women; tbe moneys and orsditB of univenMes, esDeges, academies, or public schools, or of religious, literary, scientific, or benevolent and charitable institutions; fire apparatus and buildings therefor; wearing apparel of every person; public librsries; family Ubiwies and schoolbooks up to 150; the meeting hall and not to exceed one-half acre of land, with books, furnishings and the like of any post of the Grand Army of the Republic; reserve and emer- gency funds ef ftntonud benefioisKy societies; aad baildinvi and one-half aoMOfland used a i fla i lyi i y by caillia ssfikties as litemy haUs or dormitories. BiKia, county, city, school district aad manicipal beada ralne less aay iadebl* ednesB for which the shares am security. The shares of stock in corjxjrations are generally not listed by the shareholders; but tlie companies, except aa other«'Isc stated, aie reqmred to lut their capital stodc and tte exoess tfieieof ovar property otherwise taxed is taxable to the e«Bfan|r at fbe piaoa where the principal office is kept. Ifinecsl lig^ ste a ss e ss e d separately boni tlie kad idien the ownership vests in a person other than the owner of the land. Mortgages are assessed as other property. Merc^hants and manufacturers aie aasosBod yxpom their aversga monttiyb aidia g admlag <>eyearaada>eie<|uired todedare values only. Debts owing in good faith may be deducted from gross amount of aedita TAXATION AND REVENUE S¥8TEIIS->KANaAS. c ,J|piiigf|ifit.-~*llit> ■tutS' tax iiioimniiiiiion, wIim Ii nf the same assessment districts, between ci^os and townships of the same county, and between different counties of the state and the property assessed by the coiiimiaBioii. Hie raliiations fixed by the stale tax wt&HtiSuAuBL inMi be^ used, m 'IHm btni of loetl tazss. ;»Mit of iml. pnopeity in eoeli ooaiity. ApfMl lies §mm tht eonnty bowd of egmaWiiiim to liie .sti^ At lesBt onee in two years the state tax commission oaUs the county aaaesBOis togother for confermice and 'iilTHiitiiim with i iliiif tii souming jtioa t w iqiiiiHj . Tim fltsto lax: oonffimiMio n determiilii tho nto of taxation for st ate purposes. In 1913 tliia lala wm I J2 muXk on each doUiir of TalwatiML 3. OMeeAon — TaxH for state puipoees, as wiB as toiwnship and •oHUij BaxMi|. 'am comfiBOi ngf iba oooii^ innasieni. •adi yiar. Iliey may be paid in two iniitslinent% 'inii half on or before December 20 and one-half on or 'Iw fore June 20, but if the first instahnent is not paid viaii due, the whole tax becomes delinquent and may la ooBected at once, together with a penalty of 5 per oMt ott tlw iist InatabMffit. All tnas ddinqowt sllnr JIhm SO innnolfa m 'additiawd fMBaligr' of ff per only iMit if a taaqpayw paya both inalalBMiits in DH a Maber, he receives a rebate of 5 per cent on the aaeond instalment. Delinquent taxes are coDoefted Igr the sheriff by seizure and sale of property, flhiia ^avs no alaia pol taxes. ft mm mammmmm tax. Al p ti mtj i wAam. lSb» fuiscietioii of .te ataloy ■fcatiliiii' baloiiiging to inhabitants of tba stata or not, «|IbIi ihai pass hf or by the laws regulating itttestate succession or by deed or grant, or gift, made n contemplation of death, or made to take effect in posseasion or enjoyment after death of the grantor, •a any pesaon, aii9e|»t in ease of a pniehne for full aamiildnratiiMii; and, amciit |« H M i' - l y to or for Mteruy, aiwatioMai, a ciamtiic, nfii^oao, bwavolent and okari- tiila saeietifla; pratidad, such use entitles the prop- erty so fissEong to be exempt from taxation; and ex- c^t pr(^>erty to or for use of the state, county, or a municipafity for public purposes; and except prop- miy to or lor the nse of a elass iMrain designated aa OBSB Af Miaif ina niaipimt,. vua, nnaai anesator, Inasl deacendant, adopted child, the lineal dMMdant at an adopted child, the wife or widow of a aon or the .liMliaiid of a dani^tBr af a 'daoadantf and iouMpt pfOfMrl^ to or f or tlia naa of a elais herein dedgnatad aa dasa being tha brof> Paii say be Ifatod aad ■ ■ o ie d aa personal property or MibjMt lo a akSe UoM* of n lor Mlli aad $2 for females. Ooonty oB—ow aie to be eieetod werytwD ymu in eo oat iai of over 55,000; in counties with a smaller population the county ckrk is ex officio county iMWiwor. This limit of pc^ulatioa waa fcnnwiy 12,000. County coaunissioners were authorized to levy a tax to establish county demonstration farms, fairgrounds, etc. The county levy for general purposes in counties with assessed valuation of $3,000,000 wltsi Has limited to Sloilb; vfthanMNawdvalntiiMisf man TAXATION AND REVENUE SYSTEMS— KENTUCKY. 89 KENTUCKY.* The revenue system of Kentucky is that of a general property tax largely supplemented by licenses. There is an organization tax and an annual Ucense tax on corporations, and a collateral inheritance tax. A special feature of.the Kentucky system is tbat the auditor may appoint revenue agents in each coimty and for the state at lai^e to bring suits to require the listing of property omitted from the rolls which would otherwise escape. They receive as compensation 20 per cent on all taxes recovered through their activity. The office of supenrisw ot revenue agents was created by ilie legidatwe m 1912. He Is i^poiated 1^ Hie aaditor. OQMffui'U'iitMrAii noTanom. Sac. 59. The general sssenibly aiiall not pass local nor special acts * * *. ^aaliiorise or to regulars flw levy, A»asMHMKt,«r the collection of taxes, * * *. Sac. 157. The tax rate of cities, towns, counties, taxing districts, and other mnmdpaUtiss, far oflMr flisn aAoel puposss, sbdl not, atai^ time, exceed the following rates upon the value of the taxable property therein, viz : For all towns or cities having a population of 15,000 or more, $1.50 on $100; for all towns or dties having less than 15,000 and not less than 10,000, $1 on flOO; toe all towns or cities having Ie88thanl0,000,75centson$100; and for counties and taxing districts, 50 cents on |100; unless it should be necessary to enable sadi dty, town, county, or taxing district to pajr lbs iato ws t on and provide a sinking fund for the extinction of iadeblBdtoBSSCMt" tracted before the adoption of this constitution. 8bc. 170. There shall be exempt from taxation public property ased far pnbfic purposes; phMXsactoally used for religio«swoiihq>, with the grounds attached thereto and used and appurtenant to houses of worship, not exceeding one-half acre in cities or towns, and not eaoeeding 2 acres in the eoontry ; places of burial not held for psi va ta or corporate profit, institutions ci purely public charity, and institutions of education not used or employed for gain by any per- son or corporation, and the income of which is devoted solely to the caass of education; paMk: litoories, their endowments, and As income of such propsT^aS is used exclusively for their maintenance; all paraonages or rsridmoes owned by any religious society, and ooonpied as a home, and far no other purpose, hy the miaistMr isi any lefigion, with not exceeding one-half acre of ground in towns and cities and 2 acres of ground in the country appurtenant thereto; household goods and other personal property of a person with a family, not exceeding $250 in vahte; crops ffown in liie year in which the assessment is made, and in the hands of the producer; and all laws exempting or commuting property from taxation other than the property above mentioned shall be void. The general assembly may authorize any incorporated city or town to esEOnpt manufacturing establishments from municipal taxation, for a period not exceeding five years, as an inducement to their location. Smo. 171. The gemenl assembly shall provide by law an annual tax, which, with other resources, shall be sufficient to defray the estimated expenses of the commonwealth for each fiscal year. Taxes shall be levfed and collected for public purposes only, aad shall be uniform upon all property of the same class subject to taxation within the territorial limits of the authority levying the tax; and all taxes shall be levied and collected by general laws. 1 This ccKomlation is derived mainly from the following sources: "Ohapter sS, relating to Revenue and Taxation, act of 1906." Published by the state. Geo. G. Fetter Co., Louisville, Ky., 1906. The Kentucky Statutes, fourth edition, prepared by John D. Carroll. 1909. The Session Laws to 1912. Sec. 172. All property, not exempted from taxation by this con- stitution, shall be assessed for taxation at its fair cash vidve, eitir mated at the price it would bring at a fair voluntary sale; and any officer, or other person authorized to assess values for taxation, who shall commit any willful error in the performance of his duty, shall be deemed gnil^ of misfeasance, and upon conviction thereof shall forfeit his ofioe. aai be odMnrise paaished, ss asay be provided bylaw. Sac. 174. All property, whether owned by mUmi penons or cor- porations, shall be taxed in proportion to its value, aidess exempted by this constitution; and all corporate property shall pay the same rate of taxation as is paid by individual property. Nothing in this o(Histitati(« shall be construed to prevent the general assembly fiNNB providing for taxation based on income, lirenscp, or franchi.scs. Sec. 175. The power to tax property shall not be surrendered or siispended by any contract The city asBeaaon: Ib cities of the first cksB, elected by the piiiiwl enoMil §m §am yean; in diiit M 1i»'MMd cImb, tlicted tf wien for four yeus; in cities of the third class, elected by Ike coanci] for two years; in cities of the fourth class, ajf^mtnted by Hm council or elected for four years; in cities of Hkd iilb cImb, ■ffpiilimi try tFr "^-"^ y™; *»^^i^mmA i»h*^ ifipointed by the trustees for two years. (3) Ibe riienff, who is coiinty tax coUectw. Ci) The city teK censdon: In dtiM of lint dMB» n teai cainw, «lMlad for four faan; in cities of the second class, the iKBBsurar. who collects taxes; in cities of the third ckss, a tax col- iKtor, elected annually by the council; in dtietof the fouftfa class, s tes eoOKtar, appointed for two yean by tiw council; in cities of llw iflh clasB, the m«mhal, who collects taxes; in citiasof the aixth c1m% tbe maniial, or sheriff, who collects taxes. (S) The coMly 'houA vi ip e f f 1— rf tMwa (aot • gpfwif m ti^-e body), generally of five members, appointed by the judge eiich year. In counties where there are cities of the mm ttma and in duaa whan than I of iMtA m& ionrlh rhmm, tm addi tion a l membeia • appointed. This board acts as a boaid id laiiav ilid aqpd^ hi aaessment as between individuals. Wmmmo agents.— Ova ia each county andfour forthe state ai hap be i^pdntedlyliaauditcff of public aceouilB. Tha yavsaiof IhioaottiBenare to search for and tmtm pmpsaty oiaittsd Horn the assessment rolls. The auditor also may appoint a aupar- viaorof lenranne agents who shall approve all actions before the ta tfw taxea raeoffond, a penalty of 20 per cent is collected. Of r, 79 per centgoea to the revenue im;eat instituting ••i ai lAich the snperviaor of mwmm agents ia paid hb A. OKNBBAL HM J W r i TAXES. m. n* pnp$r§jf imehM ami MiipC— All real and feisoiial propwly wiihin tlie state, and all personal property of persons residing in the state, and of all cor- porations organized under the laws of the state, whether the same be in or out of Hm atat^ including HiiamjW'W prafMKjri wmcii' m immiiiiiiiiw. aimi am- mImI ill iang tiba ▼alno of eoipiifste ft anatiMti, ■Ml lie aabjael lo taxation unless the same be exempt by the constitution. But tangible personal property, laeated awl having a taxable aitus without the stote, of Baal estato"iiiciiidai all" hunda aad i Personal estate includes every ottar species and duoacter of property— that wfaidi is tangibla aa trail as that whidi is intaoc gible. Mialgi^aa aia teaeabla aa piaacial piopvty. No deduction oa account of mortgages is allowed on the assessed value of land. Shares of stock in corporations whose property is taxed are not taaUatotte Aanholden, but AMiai in tmat oompMies, and in buildfalf < axception to this general role. For the list (rf exemptions see constitiition, sectbn 170. 6. AsMameiU. — ^With the exception of railroad prop- erty, aaeened by the raOroad e ommii e ion , and the fnuMiiisei of oertain oupcMrations, and distilled spiiita, ■Messed by the state board of valuations and assess- ments, the assessment of property for tiaamtiwi ia made by the local assessors. Each taxpayer is required to make to the assessor a statement under oaUt ol his property and ita fair eaah ▼aloe. He ■iniier> ba iw m, ia noi bo«md by mmIi statenMut and BMty fix the Tafaie himself. The afl se oo ment refers to the* 1st day of flifitimbwr and is completed by the 1st of January. Rendering a false statement is treated as a misde- meanor, subject to a fine of not oyer $500 and to the additional penalty of time timas the amoiiBt of the tax othflrwiee dna. BcAiial to Bui piop w ty ia 81111- jeel to afine of not over SIOO. Bailwd p n up at lil laiatonied to the state auditor and tha i so made are revievad 1^ the railroad commission. The ) ia by the unit rule aad i^portioned on a mileage basis. The teeUaa of snrary ndlMkr anty or security company, gaS company, water company, ferry com- pany, bndge company, street raihray company, express company, alaetde light ooaapMy, else trie pewv caaqiany, talsgiaph paej, press dispalA eoaqnay, t a fc ph on e company, poJaca company, dining car company, sleeping car company, chair company, and every other like company, corporation, or tloa hacring any spedal or a ad a d ta privilege or tead allowed by law to natural persons, or performing any public serv- ice, is assessed by a board of valuation and assessment composed of returns from the officers of the company. The valuation is based upon the ma^et value of the capital stock and bonds and appor- to ihaffMaa aiaaiip, 'viA'aBivaaee tar lMi|MafMi«lgr attest When any person or association of persons not inonporated the same manner. The assessments so made are apportioned among the counties dtiaa^tavM^sadtasiaf dialdeteiathaaiaSa. Ia the caaa of «■»> ii«B aad tha like this is done on the basis of mileage. In other cases it is dooa aa noariy aa nay be acoordiog to tha locatiMi of tha property. flailiaad, teiaipapat laiapaaaa, express, sleeping, dining, pdaee or chair car company, or other canier, whether incorporated or not, organised in Kentucky but having lines wholly without the state pay on ^ pNpor paapaatfoa of capiad alatk» laad by tha belli of valuation and assessment and which must be not less than 1 pv cMit. Tha apportionment of the capital stock of these cotpoia* TAXATION AND REVENUE SYSTEMS— KENTUCKY 91 tions and that of all cocpoiatioDa doing bnsmess partfy wiAin and partiy without the state has been held not to conflict with tho < (in- stitution, section 59, subsection 15, above, prohibiting special l^is- lation r^;ulating the levy, assessment, and collection of taxes. (Oammonwealth «. The Southern Pacific Ck>., 149 S. W. R^., 1105.) The shares (rf atate bank?, national banks, trust companies, and Itfe insurance ooaipanies are aaseesed by a board composed ot the atate aaditor, trcasuw, and seemaqr of attrta oa Aa baais of capital and snrplns leee the real estate assessed as other real estate. Such companies are also sub ject to a local tax. The assessor is paid for his services by commisrioDs: 4 cents on aadi $100 of the int $1,000,000 and li cents on each $100 of the excess over $1,000,000, but not to exceed $4,000 in any one year. In counties where the assessed value exceeds $38,000,000 the assessor la allowed as compensat^ii for deputies $1,500 lor 9tJ6MfiM inoKce.ss of $38,000,000. In counties where the ai^sessment dooa not OKoaed $1,000,000 the assessor is allowed 4 J cents per $100. c. Equalization. — Tho coimty board of supervisors of taxes acts as a board of review, with power to raise or lower any list and correct errors in assessment books, but it may not add property that has wfadly eaeaped ■miiinnmit, that being done by HieelMriff or auditor's agent. It also heara and paaaeB conwplMWta. An i^qjieal lies to the county court. The state board of equalization equalizes between counties. 2. RaU— The rate of t«xation for atate purposea k fixed by atatttte and ehanged only by legi^athre enaetnmnt. In 1912 the rate was 50 cents on each $100 aeooiding to class of city; NdHen of dli^ stamp spirit? whose sales aggr^te 500 barrels or less, per annum, $100; ■dffis over 500 and less than 1,000 barrels, per annum, $200; sales ef 1,M0 harrsis or more, per annvm, $800; breweries, per anram, HW: agnicies of breweries, per annum. $25; wholesale dealers in s, ales, and vinous liquors, per annum, $200; rectifiers, single ) sptiti, 1| cente upon every wine gallon. Hunter's license, obtained If imUant of state, |i; by aonnaidflBt or alien, HO. Bach coltmy of bees. 5 cents per annum. Hie county clerk is allowed 5 per cent commisBion on all license «ner of even,- dog pays a license tax thereon of $1. The 80 coUected is used to indemnify losses CHUwd by the : of Aeep 1^ dof^. Any surplus is transferred to the credit ef the school fund of the ooonty in whidi collected. Par recording articles of incorporation, 25 cents for each 100 Textbook filing fee, |5, credited to state school fund. For -viddcleB, ef km than 10 hotsep o wer , |5; 25 to 49 IpBsepower. HO; JOhowe pa w w and over, $20. Duplicate certiieato ImMd for iO tmtB. Urn license tax on automobiles and motor- driven vehielw is depoeiled to the credit of the state toad fund. For examiaatlon of mine foreman, $2.50; far "amviee certii- eate" of a miner, $2.50. Dentist's examination fee, $20; r^^istra- fee, 50 cents; r^ewal certificate, H annually; special certifi- cate. $5; iasoinf liMnse to a pracCitioucr from another state, $25. Pharmacist, rsgMnlte lie, |10; amistant ph«nnaciBt» |6; certificate, |2. FOlif tharter, HO; IDiiig annttal statamant, f»; filii^ licen-oo other than life companies, $3; agent's license, life com- panies, $5; agent's license, industrial life, $2; filing declaration of IntentiaB l»lamB company, $30; supplemental statement, 925. For fiUmnport of bank, $1 For examination of any bank hav- ing a capita] and surplus of $20,000 or less. $15; $20,000 to $50,000. $20; $50,000 to $100,000, $35; in excess of $100,000, $10 for each additional H00,000 or fraction tbenof . In place of the usual fees for incorporation all corporations pay an (Hguiisation tax ol 1 per cent on their capital. (See under State F. THE INCOME TAX. TliMO m no incomo tox in Kentucky. OomiTT Bsmnnw. A. OBNBRAL PBOrSBTT TAXSS. I. Hie property included and the metliod of ment and of equalizalaon are tlw aaine for comity aa for state taxation. 2. Rate — The rate is fixed by the fiscal court of each county. II may nol exioeed 50 oenta on each $100 of aaaeeaed valuation, earaept to wwm del»t dMHgtt. The court nu^ tSao levy an ad valorem tax for road and bridge purposes of not more than 2^ mills on aU property assessed for state and county taxation. For salaries and expenses of juvenile courts, counties containing a city of first or second class are empowered to levy an anmial tax of net leeo llioa (wo-foarth of 1 cent on $100. Statutes malEO it a duty of the fiscal court of omIi county to levy a tax at a rate of not less than 10 cents on each $100 for the purpose of establishing suitaMo county courthouses and jails. 3. Collection — Taxes for county purposes are collected as are state PoO taxis are levied by counties both in the ahape of a money levy of not to ex ee od flJtO per eapita, which may be applied for the maintenance of the public roads and bridges, and also of work on the roads. The county fiscal court may require six days of labor from each able-bodied male over 1 8 and under 50 years ci age in the county outside of cities and towns, and tlMy nu^eoounute lor eoih or not In their diaeretkMi. O AM> ». XNHBRrrANOE AWD CORPORATION TAXES. There are no inheritance or special corporation taxes. £. BUSINESS TAXES, LICENSES, AND FEES. The counties do not receive any revenuea fnm hoA- ness taxes, Ucenses, or fees. TAXATION AND REVENUE SYSTEMS—IOUISIANA. 93 Municipal Revenues. A. wamAis nrnmnr taxbs. 1. Bate— a. The property iitduded and exempt.— The property inofaided is substantiaUy the same' as for state taxation, except that municipalities may exempt manufacturing establishments for a term of not exceeding five years from time of establishment. 6. Assessment— The assessment for nmnicipal pur- poses is made by asseeaorB, elected in the^ different dtioB, proetacaDy the same as for state t a xa tw n . But cities have an independ^t valuation. c. EffuaZizalum.— OWeo may have their .own boaid of equalizatioii. 2. Rate— For limitation of the rates which may be levied, see constituticHi, section 157. In general the levy is mado by the council or trus- C. TUB INHEBrrANCE TAX. MunicipaUties do not share in the inheritance tax. o. oobfokahon taxes. Corporations generally are taxed on their property and franchises for mimicipal purposes in the same manner as for state purposes. In cities of the first claas, street railway, telephone, and gas and electric light plants may be taxed from 2§ to 3^ per cent on " giMB raoeipl% the ■ mMBiwif b«ii« made by «lw ' In cities of the first, second, third, fourth, and sixth classes the additional levy for school purpoeee may not exceed 50 cents per $100 of aaseesed valuation. In cities of the fifth cfauB the rate is Bodtod to 75 cento. Oiks of the ftsBt cbas must levy a tax of not less than 36 cents per $100 for common-school pocpOiBB; eitU8 of flecomd class, not less than 30 cents per $100. CSties having a juvenile court are aathonaed to levy a tax for ■Allies and expeniM of laaw at frte of not len 43iaa oaMonrtli ^ 1 cent on $100. 3. CoUedion — The cities provide their own tax collectors, as ex- plained under the title ' ' Officers. ' ' B. POLL TA1P8 . In a& dties the eeundl or other le^slative authority has power to levy on all adalt males a poH tax of not mote than %1J60. bmoA «i B. SmUMBSB TAZX8, UCKNSES, AND FBBS. LiquOT licenses in cities may be issued under the authorization of the city council. The rates are graded according to the class of dty. The common council or other legidative aidiMrifcy aay 111 illitJM »r ell I liimnii iiminim tinnmiT ' forbroedinc purposes, and on franchises, trades, occupations, and professions. In addition to its right to tax certain undertakings under the police power, a city may classify hmtiA occupatioae, provUBagaieesoiiaMe beoiB far classification exists and may levy a license tax on such busi- ness as classified. But the court of appeals held (1912) that where the net profit of a trading stamp busineflB vas only $500, a licenee tax of $300 was invalid, it being unraMMUtble, opfneKve, and prahibUoiy. (161 8. W. Bep., 932.) ScaRKM. RBvmuBs. (See OoMlitntioB, oeclM* aheve.) The state maintains a permanent school fund, the income from which is apportioned among the counties on the basis of the number of children of school age. The state also \ox\es a tax of 2G cents on each $100 of valuation for the maintenance of schools. The county may levy a tax for school purposes not to exceed 20 cents on ewdi $100 of the aaaeeaed valuatiflB, and • cajntatioa tax of not more than $1. Graded eommfiii school districts may levy a tax not to exceed 50 ceatB, and subdistricts of the county may levy a tax eeteiiatie featuxe of the system k the eomplete uni- formity of atate and local taxation. The constitu- tion of 1898 embodied nearly all of the important pro- vinoee ol the revenue laws. oomaauTKmAL novisioHa. Abt. 48. The general assembly shall not peM say local or special law on the following specified subjeete: • ••••• Sao. 16 . Bxemptiag property from tMation. » This compilation is derived mainly from the following sources: Constitution and Revised Laws of Louisiana, by Solomon Wolff; second edition, 1904. Revenue Law of Louisiana, by C. Y. Porter, jr., and Payne • 1911. itoU12. Art. 198. No person less than 60 years of age shall be permitted to vote at any election in the elate who shall not • * * have paid, on or befora the Slat day of December of each year, fur the two years preceding the year in which he offers to vote, a poll tax of $1 per annum, to be used exclusively in aid of the public schools of the parish in wfakh each tax ehall have been coUected, which tax is hereby imposed on every male resident of this ntate be- tween the ages of 21 and 60 yean. Poll taxes shall be a lien upon assessed property only, and no pnoen shall ioMe to enfcwoe ool^ lection of tl^ same except against assessed jnopeity. (Thia pwfi- sion does not apply to deaf, dumb, or blind persona.) Akt. 224. The taxing power may be exercised by the genenl ■laomMjr for elate puipoees, and by parishes and municipal cor- porations and public boards, under aiithdrity atents, copyrights, trademarks, privilegea, diarters, and handiisBe; lumber, bride, and other building materials; all movable property; all personal property; consigned goods; liquors; and many oUier enumerated articles. All crops, whether garnered or growii^, are regarded as attached to the land. The term "real estate " is held to mean and include not only land, city, town, and village lots, but all things pertaining, and all struc- tures thereon and other appurtenances thereto, as pass to the vendee by the conveyance of the land or k*. The phrase "personal property " or "movable property " is held to mean and include all things other than real estate which have any pecuniary value, all moneys, credito, inveatmenta in hoods, ftodcs, franchises, shares in Joint-stock companies or otherwise, light.'^ to cut and remove or ii.se standing trees or timber from the lands of another whether the time to do so be limited or not, all standing timber or treee owned by any penon other than the owner of the land upon which it or they stand. In all cases where the ownership of standing trees or timber, or the right to cut standing trees or timber, is in any pmon otfier than the oimer of tfie laad upon which the trees or timber stand, the trees or timber, or the right to cut and use the same, as the case may be, shall be assessed to the owner of such right or trees or timber for taxation in the parish where the treee or tinAer are rituated. No deduction frwn cash on liand is allowefff»l"»g corporations whose shares of stock are taxed are exempt. (3) The exenqptianB are alt afeatad in the oonstitvtion. (See art. 230.) b. Assessment. — There is but one assessment for state, parish, and municij)al purposes, and that is made by the parish tax assessor, except as specified below. The asaessor makes up the list for each tax- payer, who is nquired to fuinkh all naadliil iafoniift- tion and to sign and swear to the list, except that tax- payees in the parish ot (Cleans are to make return of property sworn to. The oath also covers the valuation of lands. In assessing mercantile firms the average capital is to bo ascertained. The assessor in arriving at values is to acquaint himsdf with the amount of iaBmranoe cairied and the purchase price paid, and maife *i Kynww the records of mortgages and conTvy- anoes, books and accounts. The asaeasmeiit 96 TAXATION AND REVENUE SYSTEMB— IX>^iBIAKA. nmiit 1m mt mslml wOm wad m ludo on Um Isi «ff Wmk **tm it» hmm of tii* condition of tK^ , •iti»t«l on tho Isl day of January." Hie wonk "netiMil cash value" are held to mean a price tlli|| ||^ fMoo of real estate or personal property or movable fnynrCy would sell for, for cash in the ordinary course •f iMiiiiiniu, inw of all incumbrances, otherwise than my raVMa flOHl ilaidng a f abe tax isl ia pmia^ble as failure to make a Hal woris estoppel of tlioiijiis of the tax{>nyer to contest tlw ■flsesBments. Skmtes of stock of national banks, state banks, banking companies, inw or aaeociationa are assessed to the aliareholders at the place aitro lie %uik» located aad at tteiriimwdioirn by the books kv tke real estate taxed to the ban]c» tex to be paid byHNlMdE, •le., wlttcb ahall be entitled to cdlect from stockholders. All prapartf and aaeii af dooMitic liie insuiaiice companiea are aaMMd as to a natand pnana la fmUk. m tana whiie Ma kaaiBaa is located in its charter. €lBfantiona, other than the above, are imncascd upon their prop- Ifte real estate, roadbeds, roads, iron, tracks, superstructuiaa, aaiwiations, and channels of ndboads, canals, and other transpor- • te||pi|k companies, are a swa wd in the parish where local«d:aiiolh« pn|mtyistaxed«t^ pindpal office; but the •nflWf^Bck Of MMiable property of such corporations whose lines lie tfS t ^'' trtJ ^^lraam'* »«e«e8, according to capital invested. The lowest class consists of those whose capital is under $150,000, and ttMMiMtiO^ose gross sales are $7,000,000 or over. The rates range from $50 to $3,500. Retail mercantile business. — In 24 classes. The lowest class con- sists of those whose gross sales are $5,000 or less, and the highest, of tiwee w i MMB gw M l — aie 99,600^ Of onier. The xatearBBge from 95 to $3,500. Insuzance companies. — (a) life and accident companies, in 149 cfaMa, according to gross preoriiUBa received in the state. The lowest consists of. those whose gfosi pmninaia am less tihaa 980,000 aiid the highest, of those whose gross premiums are $1,500,000 or more. The rates range from $120 to $9,000. (6) Fire, marine, and ottar iaautaBPS cowipaaies, ia 90 claana, aoooidbig to gross pmni- ums received in the state. The lowest consists of thoee whose gross premiums are $15,000 or less, and the highest, of those whose gross premiums are $300,000 or noie. The rates range from 9150 to 94,500. nate glass and steam boifar isspaolioa faHwaaee eospfMslea pqr one-third of such rates. Life, accident, sick benefit, or phyafeal disability insurance com- paalaa dobif besiaem oa Ika frataiaal 1^ shaO be granted licenae or renewal upon payment to the secretary of state the sum of $25. For the purpose of defraying the expenses of the state insurance nting board, and the oxprases of the fire maadkal of the state, a license tax of two-fifths of 1 per cent fa fevied on tihe business of each fire, tornado, and windstorm insurance company, in addition to the state license, on the total amount of its anmiftl premiums (!■■ letam pnadnaiB aad rainauMBce in aatfaoiiaed cooipaidBB). Property owners soliciting insurance on their own property from companiea not authorized to do buainess in the state are required to pay a ficenae fee of $20 to the eecmtary of state and an additional tax of 3 per cent on gross piwaluBS (less return {weminma). Transfer and express lines, except railroads running outside of cities aad towns, tugboats, collection agencies, storage warehouses, aad faadiBgi.— la 10 efamea, aocoiding to gross annual receipts. The lowest consists of those whose groH receipts are under 926,000, and the highest, of those whose ffm ncoipli aie $500,099 or awaa. 42640°— 14 f The rates range from $30 lu $400. Warehouses receiving leas Ifiau 9380ameiMi^. Storage ci angar and molasses. — In 9 clas-scs, according to groes annual receipts. The lowest consists of those whose gross receipts are less than $3,000, and the highest, of those whose gross receipts aie920>OOOorBiotB. The latoa range from $75 to 91,000. Urban horse, steam, or electric railroads. — Three -eiijhths of 1 per cent of the annual gross receipts; but in cities of less than 50,000 iidiabitBDtB, tiuee claana: Fint cfaaa, grom receipts $25,000 or omt, $100; second class, gross receipts over $3,000 aad aador tHjOOO, $50; third class, gross receipts $3,000 or less, |15. Debenture, redemption, loan, and investment companies. — In 10 rlamoB, aoootding to grass veoMpta, the loweat coailfaliiig of thow whose gross receipts are 910,000 or les.«!; the lligliest of those whose gross receipts are $3 0 0 ^0 00 or more. The rates range from $75 to $3,000. Carrying on the business of gaslight, electric Ufl^ aaUswiils, shoot the chutes, miniature railroads, sawmilb employing 10 or more hands, telegraphing (including local and district tek^ph), telephoning, vxp m a eempaay, cotton co aqw es s or gmnery, cottoe pickery, slaughterhouse', distillery and rectifying alcoholic or malt liquors, brewing ale, beer, porter, or other malt liquors; manufac- turing tobacco, dgaiB, and cigarettes; refining sugar and mdamea,or either of them ; manufacturing cottonseed oil, oil cake, or cottooaeed meal. — ^\Mth certain exemptions, in 20 classes, according to gross annual receipts: The lowest consisting of those whose gross receipts ave under 916,000, aad the h%heet of those whose graas noripte an $2,500,000 or over. The rates range from $20 to $6 ,250. Theaters, opera houses, moving-picture exhibitions, ete. — ^In 13 c lss B os , according to tbe number of seats or space for seats: Ffast class, 1,000 seats or more, $400; second class, 750 to 1,000 seats, $30(^ third class, 500 to 750 seats. $250; fourth class, 400 to 500 seats, $175; fifth class, 300 to 400 seats, $100; sixth class, 200 to 300 seats, $75; seventh dasB, 100 to 100 aeats, 900; d^lh cfam, aeate haa than 100^ $50. In dtiea of from 10,000 to 50,000, two classes— <1) 500 seats or over, $100; (2) less than 500 seats, $75. In towns under 5,000, $10 per 1,000 inhaliitantB. Far any place where cancan, codache, ot similar female dancing or senflsfional performances aie held— In dtfasaf ^SjOOOiahaUtentoor ofvsr, 95,000; in oUier citiaa» 92,500. MvaBOMi, anaagerfM, ciicu ee a , tanwttDg ahowa.— In 11 daana, according to number of attaches: The lowest is one peona; highest, 100 or over. The rates range from $30 to $500. Agents for ndfaoad and steanuhip tidcets.— Repreeenting one com- pany, $25; two companies, $40; three or more companies, $50. Peddlers and hawkers, other than vendors of ice. — On foot, $50; on horseback, $60; one-horse vehicle, $75; two-horae vehicle, $100; water craft, $200; peddlers of poatay, eggi^ v s g a teh le ^ aad feait pay one-fi^ of saA yadod ttc aaia ; ae Hiiigw for rmMag am produce. Hotab aad lodging hooflM.— In 10 clan—, according to the num- ber of rotnns: The lowest, 6 to 9 rooms (under 6 exempt) ; the higji- est, 300 or more. The rates r&n^ from $40 to $600. I^odging houses pay one-half, and boarding houses 60 per cent of rates of hotels. Billiard tahks, etc., aad hawing aOeya, 910 for oadi table or alley. Soda water, mead, ctmfections, ete.— In seven cksses, according to gross sales: The lowest consists of those whoae gmss sales are less than $2,000, and the highest, of those whose gnp aafas SVe fllO^OOO or more. The rates range from $5 to $50. based on gross annual receipts '■"iffay from less than 910^000 to $500,000 or more, the rates ranging from $10 to $150. Agencies for staawboats, drays, trucks, cabs, livery stables, undw- takers, toll bridges, feniai, stevedores, and MHposter s. — ^In IS cfanes haaril oa 0Mb assnsl xaocipta, liie luemt aaioaat bdng TAXATION AND REVENUE SYSTEMS-LOUISIANA. m m Umb 1750 and liw hiffmi $20,000 w Me, lim lata* mngiiig ■1ISI0SI20. ThywkStm, a t t a mc y ^ at lav, editofo, doitfalirk . etc. . gradetl the same as in the pi thofle rates, but never lees than 95- tbHtaH fiqsar.— When groee receipts are $50,000 or moie, Bcense ; vhen between $40,000 and $50,000, license $1,400; when $30,000 and $40,000, license $1,200; when between $20,000 HtyOQO, license $900; when between $10,000 and $20,000, li«tiPeai |i,fieO and $10,000, Bcenae flOO; vImu icenae $S0O. Only ono-half of above licenses or vfB0 ai« soli cQN^uavely. Minimum paneb or mu- 9B00; one-half for iMor or wim. le dealers in mak fiquns coDtaining len titan 2 per cent (near beer), ahall pay an annual license tax, graduated as c first ckBB, grosB sales $10,000, $100; second claas, gross mm to IIO^OOO^ «IS ; 1M daes, pom rnUrn waOm 9S,000^ ivtaO dealer, lint clan, gross sales $5,000 or more, $100; second $2,000 to |S,000, $75; tliild dMB, gnw saks teas SelKng lesB than 5-gaIlon Into ol aioMic Bqacm in connactiaB itli the — T ft TTrtinl ■irriiiiil. imiriir. nai'iitBr hiiwiw, (m vmi ,$100. conpanies, when gross receipts am more than $200,000, iM,O0O; from $150,000 to $200,000^ Umwe $7,500; len than VireigB corpoistionB.— Banks, etc., 2| per cent on grofls prafita of nmy loaned and exchanged, bought, or sold, but with a minimum of $1,001^ but Htm miniiiiMni does not apjdy to thoee companies or neiifMl niaiy hf iniMtgaga ea ital t companies. $3 per $100 of gross receipts ; telephone |i wpoa each $1,000 of gross receipts; electric lig^t andi of noting mofeon, fans, and ofter on each $1,000 of gross receipts; express $1,000 of gross earning?; sale of coal oil, bemine, turpentine, or other mineral oils, ■dw; dealm in meats, cured, Milsd, HMked, «r canned, $2 par tlJQO of prcx;eed8k Thmim tiffWMBi lyil pijtllu at tiie piincipal plwe of business. er iwlenMd wodmUm, etc, vbo aiilkit membeniiip I to house — in four dHm, according to gross annual col- •: Hm lowest consists of those whose gross annual collections and the highert, at those whose gross annual col- iKtiouB are $50,000 or more. The rates range firooi HSU to FS^Is, rifles, and cartridges.— Wholesble dealers, gross receipts, iU^OOO or more. $50; $5,000 to $10,000, $35; under $5,000, $25. » raoa^pl% $6^000 ormcMt, laoO; $2,800 to $5,000, $2,S00, $100; provided the forgoing license shall not J2 and JS csliber riflfle and ^ and caliber rilto tMckB.-In cities of 100,000 or over, $2,600; U iMm of •0,000 to 100,000, $1,000; in cities of 25,000 to 50,000, $500; in dtiM «f 10,000 to 25,000, $100; in cities of lees than 10,000, $50. l%rtt»p«poaeofcfealiiig»ala«0%ankiBffl^ iigasp^riation. favings bank, and trust company shall be examined iasBeesed fees graded acosding to a^rcgate amount of the entire ) of eac^snclk corporation as foDowB: Gross assets $50,000 or $15; $50,000 to $100,000, $25; $100,000 to $250,000, $35; 000 to $500,000, $50; $500,000 to $750,000, $65; $750,000 to SI,O0t,O0O^ $75; $1,000,000 to $2,000,000, $00; $2,000,000 to $3,000,000 flit; iS,iOt^fOt to $t.000,$00, iliO; $4,0iO,00t to IS^fOI^, «175; $5,000,000 to $7,500,000, $200; $7,500,000 to $10,000,000, $250; $10,000,000 to $15,000,000, $300; $15,000,000 to $20,000,000, $350; mjmjmummm $Mti«f ^m O OO,O OT, auditor of ftind. Annual license tax on the gross annual cutting or severing timber ,i*fc, ti iai iii i ii' l i a'ii 1 cent per 1,000 feet log scale; hardwood timber, three-fourths of 1 cent per 1,000 feet; cutting staves, 1 cent per hundred bolts; tele- phwieaadtolegHndiprfwandpllii^, thws twitlMnif leentiireadi pole and piling and 1 cent for each pile; e xtr ac t lag turpentine from sta n d in g trees, one-half of 1 cent each year for each cup or box. Seines and other devices for purpose of catching salt water shrimp- resident? — 60 to 200 fathoms in lengtt^ lieense fee, $5; 200 to $00 fathoms, $7.50; over 3(X) fathoms, few every additional 20 fathoms, $1; nonresidents, 60 to 200 fathoms, $S0; over 200 fathoms, for each additkaai90laikoiiM,$5. Brocaeds toba tamed into etotofaaawuy and placed to credit of beard of commissioners fiii lluipiiltorlkai flf bird, game, and fish. LioMHe to be issued by said board. Ucwnse to Ikii, Mining, net 190 to 200 fathoma in length, $5; 200 to 300 fathoms, $7.50; over 300 fathoms, SB aildtttiiaal ttoMw toa of $1 for each 20 fathoms over 300 fathoms. Mining companies pay on gross annual ou^ut as follows: Oil, tiro-flfAs of 1 oaat per banal; natcnai gas, on e flUb of 1 eent on each 10,000 cobicieet; sulphur, 2 rents per ton; salt, one-fifth of 1 centperton. Thaie mooeyB to be placed to credit of "cooservatiiup a« a,JiMHMHry 7, vm. eMtod,li».. 1904. The Session Laws to 1911. Bepwt of the Maine Tax Commission, Waterviile, Me., MSa TvmUas Co., IMS. sions of the local government, but, as the basis for the apportionment of state and county taxes, the assess- ments made locally are equalized once every two years by a state board. " WM lands" ntuated in unincorporated {dieas are valued by the board of state assessors and are subject to state and county taxes. In 1909 these wild lands were organized into a forestry district and a tax of 1^ mills has since been levied by the state against the property in the district^ to be used in protecting the foiasts fEom fivBu TAXATION AND REVENUE SYSTEMS—MAINE. Sk. S. No tax «t dtaljr Aall be imposed without the consent of ageimal rahtttiiMi Attll 1w t»lMi al 1 Sac. & m texM nptn. MM i 'iMi%«ff 1M» ilalv, All M accndiiiK to the jiwl ysIim tlffraof . Sbc. 9. ThpIt^slataradMUMnrliaBy tlie pitver of aumbklOyma. by Mi- W tht town ftiw; if lAiB P) The Unvu a.-^.' detetmine; the muBlMr is aliiMMt I faib to dect tbMB officen, the I pnpilrtiiwi at tttWiVQifW] to serve for m taoB of «kcted eMh year. p) TftalMMni ti Itm coartkUe may be tax collector. (3) Hm board of state ■swwwon, consisting of three members r ior m tem of six yaara, cme being selected 'wild laods, " baa supervision r tiw local aaMaMia, acta as a board of equaHatioa, I I Into to Ifca luatiaii of offpotatioiia. ally, under oath, the aggregate of polls, the land value, the valuation of bwildingB and all other impcovements, aad tiM valuation of each cikai of property aanwd in tkair mapiicliYw towna^ ain Ika total the town has voted to affix a value for taxation purposes, in deiault thereof the board of state assessors may, in its dis- h$ mimtSttm «f ttw aalil to UxatlH, in lha toiim.w fa. < TkiB pnonl p i ipt l| las. ii,. '■tricky spetiEii^ m town or local tax, the state «im1 iMNUitj taxes being apportioned among the towns once every two years to be raised on polls and estates in such manner as I akaU pnmde. But there are so many rego- ttBd pmiiing liie aaiioii of tlw iildali an inTolred in tiia appwtioiiiiMitt '■ff lbs alaia 'tasua and dMiniBil to a aw i fa imilafiiiifev. ttal liiere is no serious impropriety, and a numbar of verenues. «ffty wiliii Urn atate, all pMonal p w qw i rtj of ioliab- 111 of tlio state, and all penonal pmpmtj of per- mit inhabitants of the state posacsBsd or aitiiiitMl In the state are subject to taxation. (\) Real estate, {c» purpoa ce oi taxation, includes all lands in the slate, t >geUwr with tha water power, shtwe priviicigee and rights, forest and mineral deposits a ppartrf a i ag titaMla^ iai all buiktiiiga erected on or affixed to the same. AH townships and tracts of land, the fee of irtiich passed Craai the state since the yaar UW^ and all interest in timber upon public lands derived by permits granted before the separation of Maine from Maaaachusetts; interest and improvements on laud the fee of vUdi ii fa tiM alate, and iatanrt by contract or otbarwiw la kad taxation, are taxable. The buildings of every rail- r, whether within or without the located right of way, aad ha laadi aai isctaraa oolride of ita located right of way an subject to tiTOliiniii as "nonresident land." Land mortgaged ii taxed to the parson fa poasearion. The loan is not taxable to the mortgagee, and the laadiaoonadered as that (rf the mortgagor until the mortgagee takaa poanHtoa. (2) Personal property, for purposes of taxation, includes all goods, chat. tela, money, and efiecta within the state or belonging tomridemliof ^alato;*!! rtmth, atkiNMoriknad;allobligadoaa lor money or oHMr property; money at intefMli and debts due fa •aceai of tboaa owad; all public atocka and aawnWea; all sharea fa noneyed and other c ciqwr atlon a withfa or without the sUte; all annuitiea pigfaMB to the penon to be ttmaA whm Hm vifiM ef such annuity is not taxed in this state. Stock in manufacturing corporations and of real estate corpora- lloae k aat tand, bat tbe MMtan kadi^ aad otiMr property of tbe corporations are taxed tn the corporations. Sailing vessels and kaqgea other than steam baigea, registered or enrolled under lawi of Ifaitod 8m« « aay foRign goveiBBMnt and owaed iHioIljr or partly by faUbilaali of tke atate, are assessed at a value «ftW a ton fTfom tonnage when new,iadat>ifaBfctoachyaarl»1Wi^ teen years; thereafter at $3. Yf i l i M i lfc o ^ po i ot rfh toHiaoKtoBtof4Sporcoator»wof the odybtel order, are taxed at the same rate as vessels of one-half thoir age; tfaoae rebuilt or repaired by expenditures of 25 per cent but koi Ohb 40 par ooak of orifbud coat, are taxed at the rate of vessels of ivt>«igjMk) liNir aga. Wiiak iiaa steam bargee. (3) Exemptions. — ^The property of benevolent and cl atUntioaB fauapialad fa Ifafae; panooaity of a sdentifie faatitntions together with surh realty as is occupied for their owa pnipooee or as residences of officers; the personalty of fadkaa; eoUagoa, witUa,caitda M aa i t a tioiia; booaelMM fandtme to the value of $200; wearing apparel; feurming utensils, mechanicif necessary tools, and musical instruments to the value of (50 per family; churchea, cflmetoies, parsonages to the value of 16,000, and panuMl popwty of Mllikaa —iilaHnai to the -vafae of 98,000; mules, horses, neat cattle, swine, and sheep, less than 6 months old; produce fa hands oi jcoducw; oatatea of poor poaons; the works of wmy walar ooaqMuiy wMdi fanMMa water for fina ilea of charge; planted foreota lev twenty years; nunes of metal for tea years; all poultry and eggs; all bonds issued after February 1, 1909. by the state or any county, mimidpaiity, village corporation or water dkylct ^oMfa; ail Iomm ef aoaqr aade by aay fadhridoal or corporation and aaC'lliad by mortga^ on real estate dtaated within the atate. The flaanl exemptions of public paoptjr tffiy fa i. iiioniwiiiil. — The assessment made up by tilt town aasessofs and oqualized by the state board of assessors remains the basis of state and county taxes for two years. The assessment refers to the 1st of April. Personal property is assessed where the owner firsB, with oertain ezoeptions, as of property used in osrtsin Undi of bwiiMsSy nAidl is sitnatad. AiBMig peracmal p t op ai ty SMaNd idiere located are all portable sawmills, and logs to be manufectured by them, and lumber that has been manufactured by them. All personal property employed TAXATION AND REVENUE SYSTEMS— MAINE. 101 in trade, in the erection of buildings or vessels, or in the mechanic arts shall be taxed in the town where so employed provided that the owner, servant, subcoutiadXHr, or agent so allying it occ^ies any store, storebooae, shop, mill, wharf, landing ^ao^ or A^fud therein, for the piupoee of such employment. Personal property within the state, the owner being a nomesident ef ^itetoor boilV voknown, is taxed where located to the owner, if known, or to the pos-sespor, if the owner is unknown. Exceptions are vessels built (other than pleasure vessels or boats), all vessels undergoing repair or m proooii of eenalniotkB, aad all hides which are sent fatoi beliV laaaed wilkfa, aad to be Mtaned eat of the atate. Taxpayers are notified by general notice to bring fa a IM of tbeir pRopaKy aad oiay be required to swear thereto. Failure to render a list bars all right to abatement and appeal unless the omisraon is explafaed and the list rendered at the time of seeking the abat«nent. **yfffH^ UaA - Ma—MBadbyfljeceantycoMhriflmwiorcounty taxation, and by the legislature, upon the recommendation of the board of state assessors, for state taxes; timber and grass on reserved hinds (i. e., public school fund lands) are taxed fa tfi eiaaie way. y toxna aa tliey deem eipedienl. Tkm ntadm of •ndi taaraa is m mm md on estates. In praotice, there- §on, tlie p«ill. tos mmwm wMy to' beotit. el the' death of the grantor, to any penon, in tmtl or oth»- wise, is subject to an inheritoiiee tax for the use of the state. An exception is where the property is trans- ferred to or for the use of any educational, charitable, religious, or benevolent institution in the state, the property of which k by law esenpl from taxation, llie rate of the tax and exmq»tioaa are aa IoIoiwb: (1) Ttapttlgr of tlie vahie of llO.OOOtranafened toortettMna of a haibaad, wife, father, mother, child, adopted ddU, or adop- tive parent, and $5(X) tranirferrfd to otlior linoal ancestor, other lineal descendant, the wife or widow of a son or the husband of a erty transferred exceeds in value the exemptions and does not exceed $60,000, the rate is 1 per cent; if in exceos of $50,000 and not asoie tian $100,000, 1^ per cent, and above $100,000, 2 per cent. (2) Propeflif elttavdaaef $600 trii iiifaf wd to ot for the use oi a brother, sister, uncle, aunt, nephew, niece, or cousin of a decedent is exonpt. The rate for peraona of this class is, on property not to 4J per cent; over $100,000. 5 per cent. (3) Property of the value of $500 transferred to or for the use of aay othen than the above is exempt. Rate, property not exoeed- iaf iM»»000, S par eeat; oirm^ $60,000 aad not MM An tM$y$i$^ • par cent; alMmi $100,000, 7 pa C. TBS INHBSITANCB TAX. Afl jnoperty tranafeifed hj will, by the intestate laws of the state, hy allowance of a judge of probate to a widow or child, by deed, grant, sale, or gift, ex- cept in cases of a bona fide purchase for full consid- ermtion in money or money's worth, made or intended to' tahie effect in wofatttitM. or eiiii||iiMDi alter the Property of a deceiaed resident of Maine ^diich is subject to inheritance taxation in another state it not taxable in Maine, provided such tax has been paid, unless the rate in the other state is less than that in Maine, in which case it is taxable in Maine, at the eocceaa of the ahove Maine latea ovir the other latea. lihewiM p r o per t y of m nuBfuidMil deeedcnt which ii within the jurisdiction of the state at the time of death, if such property is subject to inherit- ance taxation in the state wherein deceased resided, is taxable in Maine only at the excess, if any, of the Maine mUm over the rates in the other state. D. otmmmLAmm tazbi. Corporations are, in general, subject to the gSDflnl property tax for state and local purposes. Domestic corporations pay an annual franchise tax at the fdhnrii^ ratee: If authorized capital is less than $50,000, $5; $50,000 to $200,000, $1$; $aS$^t$$ to fBa»,«M, $800,000 to $1,000,00$^ $7»; aad m each additional $1,000,000 or fraction thereof, $50. Railroads pay an annual excise tax based upon the gross receipts from tiaagpaHalieii. Tbe taz fa tmnuA by the itat* baud ol aa- sessdis upon the basis of returns made to the railroad commissicm. Gross receipts are defined as tlie average receipts per mile for the entire system multiplied by the number of miles in the state. The nlM aM: Oa poaiieceiptB 1m than $1,600 per mile, onOilialf ok 1 per cent; on gross receipts from $1,500 to $1,900 per mile, three- fourths of 1 per cent; and for each additional $400 or part thereof, of 1 per cent additional up to 5 J per cent; butiactMel railroads qpemted whwivdy fta ftjjghlliMiMaia— iataiiSpof the gross presaimns of tiie p m ^ f ^^ year lem retam premiiima lor that year. If one insures property with an imauthorized company and the insurance is not written by a special authorized agent as above, then the insured must rttnrh Ihir «ht— »^ ^wwHwinAmm ' ^tmmtmt imder oath of the entire transaction and pay to the treasurer a tax of 5 per cent of tiw cost ol iadomalty or of the gram premium. Savings banks incorporated Ui the state are taxed upon their .sev- eral franchises, assessed by the board of state asseaaors. From the average amoimt of deposits, resorve fond, awl midivided profits there is deducted an amount equal to the value of the United States bonds, all bonds issued after February 1, 1909, by the sUte of Maine, or any county, municipality, village corporation, or water district tiieniA, tbe shares of corpotaiian stodDS, aach as are by the law of this state free from taxation to the stockholdor?, and the assessed value of the real estate owned by the bank and two-fifths of the value of such other assets as are invested in tiia slate. The Afferenoe ia conadmed the value of tbe franchise. Upon the value ai the frsa- chises 80 ascertained the board of state assessors assesses an annual tax of five-eighths of 1 per cent. One-half shall be assessed on ponrtiontaxee, witiiialerBStatlOperoeni; aoMkybesseovendiaaa aetioa el debt in the aaaa ol tke state. The following taxee ace aimual iinleas otherwiae stated: Itinenntveadflia, $», eoDeebedby tiheseesstsry of irtate;residant guides, fl; nonresident guides, $20, to commissioners of inland fish- eries and game. Undertakers, $1 for registmtion, $5 for examine^ tion; dentists, $20 for examination; physicians aad sugeons, $10 for examination; goods sold at aaetion for benefit of parties residing out of the state, 2 J per cent of gross sales ; restaurants and hoteb, $1; bowling aUeys, billiard tables, etc., $10; auctioneers, $2; automo- biles and ether motor vdddes pay a lioense rsnging from $3 to «I5» depending on the horsepower; hawkers and peddlers, in towns of of not over 1,000 inhabitants, $3; for towns of from 1,000 to 2,000 inhabitants, $6; for ev^ 1,000 over 2,000 iahahitants, |2; ia no ' eaie«v«r'9a0. TIs hnatdiat. imiiaHitriiiied. farBign4Mm mtA' IHi TAXATION AlB BEVHiUB SY8fri!MB--liAINB. it to iiMii p— aad Miii, fis, to commMri«iiww<y vote at the town meetiiig and ia ■■Bwd at aataiea aooovding to their value. 3. CoUeelum — Collection is made in the same tw^uf i ^ i^l bam described under state taxes. TOLL TAXBS. The town assessors assess on taxable polls such part of the whole sum of state and county taxes to be raised as they deam expedient. (Bee Slate poll taxea.) 0. THX INHSBITANOX TAX. The inhatilanee tax ii slriBtly a ttale tax. D. CORPORATION TAXX8. For the way in which cities and towm partio^ale in the special taxaa on coiporatioaa, aaa alale wfmea, Dw B. BnUBBBi TAXBB, LWUISBB, ABD VBBS. Municipal oflkers may hceam for fuch amounta aa they JW>P«» P«*fc eiMMtfM « % piMW ^ i ay w uiuu t, dnematogispii Hoachinefl, and street lunch 1iafoa& Itinerant vendota pay on flidr itock at the laat town tax rate; tnc^aaem, 92 per anam; auction sales, 2^ per cent of the aom amount; bowUi«all«yaaadfaiIliardrooaM,910pcranna; ^»Im»v«s and fish weirs, 95 per annum; employment agencies, $1 per annum; menry-go-fQunds, not over $50 per annum; taxidermists, $5 per an- nan; w33k Tsadon, 91 par an— 1; paUfe railMua tox vukr 'laipifijiiwBt i^iiit ilia, faff pmj—. 'BfMOfM, Rbvbbubb. The town is the unit of administration of the com- mon aehools, aU sehools in the town being in charge of QUO gncral oommitlea wUeh haa oonM over the expenditoie of all sehod funds, botii ihimn minod locally and those distributed by the state. Tho atato fund consists of a "mill tax" of 1^ mills and a further tax of 1 J mills for support of common schools. The former is distributed according to number of pupils of aehool age, while the latter is distributed i mill aooordlQff to number of pupils and 1 mill according to the Taluataon of taxable property. The immtm from general property taxea ia anpplemented by one-half the proceeds of the savings bank and trust company taxes, the "mill tax" of mills, the in- terest at 6 per cent on the permanent fund (consti- tuted from aales of a«diool lands and other funds), and one-half thepenaMiealar unlawfully employing children in each nnudoipafity. Towns maintaining a general inditt The revenue system of Maryhind consists of, first, the general property tax, which is distinguished by the endeavw to reaeh aH denww of property, and notably by the taxation of intai^fale evidences of debt, such aa the capital stock of corporations, bonds, public debt, notes, claims, and certificates of indebtedness of indi- viduals or firms; second, an extensive system of license taxes; third, a group of special corporation taxes, notably upon gross receipts; fourth, an inheritance tax; and, fifth, a tax on oomuttMioas of offieeis, exec- utors, etc. Raflroad property is taxed for county and city purposes like the property of individuals, but is exempted from state taxes other than that upon gross receipts. Railroad stock is not taxed. There is gen- erally no tax upon pramnal property of corporatacms taxed cm their capital stock. Poll taxes are forbidden by the constitution. Special provisions for the several counties and cities are contained in a code of public local laws, which are not herein treated. 0BCL4KATI0N OF BIOHIB. jjtnoLS XIV. That no aid, diaige, tax, bsrdiMi, or fees ought to be rated, or lovird, andar aiqr firtt wot, wMwat U>e oonsentcf the legislBtwe. ABTIOLB ZV. That the levying of taxes by the poll is grievous and oppressive, and ou^t to be proiifl>ited; that p a upers oioght not to be : > This compilation is derived mainly from the following sources: The Maryland Code, Public C Ml wl Lawa, eedliad by |> P> Boe; King Bros., Baltimore, 1904. The Marvland Code, Public Local Laws, adopted by the genoal assembly Aarch 18, 1888: Baltimore. 1888. (See Appendix to the Code of 1904 of General Laws.) Sonrinn Laws of the General Assembly^ 1868 to 1012. Some asristance was derived from Taxation in lfar>'land, by TbcHuas Sewall Adams. Johns Hopkins University Studies in Historical and Political Science, Vol. XVIII: Baldnrare, 1900. Bqiort of the commission for the revision of the U of lha atate of IfaiylaiidaBd city of Baltinora. ISU. for the support of the govomm^it; but every pemn in the state, or person holding property thernn, ought to oontribato hia pwyortion of public taxes for the support of the government, according to his actual worth in real or personal property; yet fines, duties, or taxes may properly w justly be impoaed^ or kid wUk a poUtiad idev for ooNsnrunoNAL fbotisioks. AKTICLS m. Sec. 33. llwgeneral assembly shall not pass local or special laivv in any of the following cases: * *. * Fw exteoding the tfoM for the collection of taxes. Sec. 34. No debt shall be hereafter contracted by the general assembly unless such debt shall be autJiorizofl by law providiiiu for the collection of an annual tax or taxes suliicient to pay tlie interest on aoA debt as it fdb dne, and also to dis chai ga tfie pr in c i pal thereof within 15 years from the time of rontrdclinp the s;ime. ♦ * Sec. 51. The personal property of residents of this state shall be subject to taxation in tlie county or city irhere the resident bona fide resides for the greater part of the year for whicli the tax mayor shall be levie Adnndol Gooity, aadBoiford Oounity. tion -TIm oouBtiiB mm divided into it districts, which are composed of the elec- &tricts. In assessing the property in each dbtnct the assessors at laige act with the of tbe doetaon district. Hie Map a pow nqpun if tlw tsipyni undor o«tii » adiidiile of fed and pupvlgr, vitli the value tlMnof . Faihire to a schediilo is iNBsliaed by douUing the taxes for the fiist year. False return is punishable as per- juiy by a fine of $500 or by two years' imprisonment. Property is to be valued at its full cash value and ao4 as at forced sale value. Ressaessiiieiit only ooems If ^jiecial s«l of tiie legiaifttiire sotliofiiiiig ssine, although an simiial adjustment of inltam is provided for. The last general assessment was made in 1910. The appeal tax court of the city of Baltimore has powers to assess all property therein and to make a general revlwMl of all property at least once in every iirvywis. An imiMt ia Mp9 or ollwf imoli k iMiimii to ika owner at place of residence. Banks, state and national, and other incorporated institutions, corporations, aad joint^tock conqtanies are aasesaed locally on their SiareB of stock in domestic corporations owned by residents and BonresidentB are assessed for taxation and the taxes collected froai The revenue laws treat the stockholders as the owners of ■o much property, to be estimated by the actual value of the stock. The capital stock of the corporation is the representation of its p op Hj. TlM otato doai Bot tax both tha eapitol otoek aad tha property represented by it. The valuation is made by the state tax commiwioner on the basis of reports from the corporation. (Shares the state gross-receipta tNE aad to load pnptKif toiai^ ON aansq^ from all taxation.) The taxable value of shares of stock is aacortained by the state tax of the banks, ooiporations, or joint-stock compamos tiie assessed value of their raolaitate and dividing the rwnaindvby the number ii laqaired to certify to the county conunisBionen of the county where any shareholders reside, the number of shares held by residents, the net value per share, and the l|«mpea aaMMUt, 8bw« hold by aoaw ii dwa are towMa for county aad BMndciBal vanMMi tikfla Aa kiSk or lasMKr it sitoatod. corpontions, except those paying*a gross* tax, doing business in the state are taxed upon their real and personal property located in this state and in addition thereto are required to pay a franchise tax of $25 on $50,000 capital stock 1^ to tWOj00ft> ia ao cofo Urn Hwa 125; mora Hban inO,000 and not more than $5,000,000, an additional amount equal to one- of 1 per cent on the exceas, and if over $5,000,000 an addi- maa dofhaa |6,000,M9. Tlio shares of stock of foreign corporations in the hands of a Mary- land owner are also subjected (provided dividends are paid on snch stock) to the full amount of state taxation and to a 30 cent rate far county or municipal taxes. All bonds or other e\'idence8 of debt issued by any corporation, public or i»i vate, ict&ga or domestic (except the state of Maryland), ara to ba aaMBod at tiMir aelaai -valaa in 4ia Bndcet and tued at the same rate as foreign stock (supra). Stock loans of the city of Baltimore, the capital stock and bonds, certificates or other evidences of debt, interest bearing, issued by ineorpo w todcompaaiosofthestotoarotobe a BB C sB c dfarstototoaMi. Certificates of indebtedness issued by any individual or firm are to be assessed at the regular rate for stote puiposes and the 30 cent aite for kical purposes. Failure to list bonds, notes, claims, or other evidencos of debt is penalized by forbidding action at law or equity thereon until the tax is paid, with an addition of 50 per cent per annum where there ki an iatartkm to avada the turn. Mortgagors are assessed for real estate at its actual value, without regard to the mortgage lien. (See BuainesB Taxes and Licensee under Coonty Revanaes.) Ocnrananto lor Aa mortgagor to pay tha oa tfie mortgage debt are unlawful. (TUi doaa aot ap|4f to made before March, 1896.) Dialillad spirits are assessed as personal property. Report is to be 1 to tka otote In coauBiakMHr, vka flsaa ttw TAXATION AND REVENUE SY»m»-MAJmAND. 107 falae. ^^'he^e the distiller is a corporation, the ^tito are treated aa distinct from the capitol stock. The valuation is tiansmittod to Ika ooaatito ior kwal taadioa. e. i!^«a2i0cilio».--11ieseinerallMMidsofeoimtyc(^ m^i^w^iii* aeling as bosxds of control and review, and Hyi ff% TV^ bosids in Bsl^ore city, heur appeals from tihe assessments and may abate, lessen, or increase the valuations returned, assess omitted property, and correct the returns. Their proceedings are supervised by the state tax commissioner. 2. Bate— ThB eovniy eommiBsioiiMBs of the several counties and the mayor and city council of Baltimore are directed by the legislature at each session to levy the taxes for the various funds. The state rate in 1912 was 23^ cents. The comptroller of tlie trossury hvies the same state isxes on sksns ol ospital stock of afl iMnks, incorporated inBtiAiitions, and companies of the state. A tax of 1 cent on the $100 valuation is levied annually for the msintensnoe and repair of state roads. 3. Collection — Taxes are collected by the county collectors, who sie compensated by a percentage of the amount of their eoflections. If tsans are paid by the Ist day of September of the year in which they are levied, a deduction of 5 per cent may be made; if paid before October 1, there is a deduction of 4 per cent; if paid before November 1, one of 3 per cent. All state, county, and municipal taxes are liens on the real estate of the taxpayer from the time ci levy, and are oonsideied in sbmis on the 1st day of Jsimsiy and betr inteiest at 6 per oent. O^lection may be enfoned by dtelnint of pmoBilir or sale of realty, B. POLL TAXES. ThcTo are no pott taacis, m they are forbidden by tbe oonstituUon. o. Tra nomiTAKca tax. All estates, real and personal, passing from any person who may die seized and possessed thereof, or by transfer mtended to take effect eft» the death of the donor, otiwr than to the father, mother, husband, wife, ^kild, or Imeal desoendant d the decedent are subject to a tax of 5 per cent on every $100 of clear Tslue. Estates valued at less than SoOO are exempt. After all fees and commissions are paid the proceeds of this tax are paid into the state treasury for the use of the state. The commission of the registflr of wilb, throui^ whom the tax is paid to the state, is 12^ per cent of the tax, and that of lus clerk 2^ per cent. Tbe tax is a lien on the property for 4 years and must be paid to the register of wills within 13 months of the granting of letters of administration. No dis- count or interest is specifically provided for. D. CORPORATION TAXES. The line of demarcation between the special corpora^ tion taxes and the general property tax is not so clear in Maryland as in most other states. The tax on the capital stock of corporations has been treated under the general property tax, because it seemed to be a substitute for the taxation of the stock to the BUxAiuMars, but thai classification is somewhat arbitrary. The taxes on corporations that savor less of the general property tax are : The bonus on capital stock— a tax which is closely analogous to the fees for incorporation charged in most of the other states; the franchise tax on corporations; the tax on gross receipts of yanous corporations; and the taxes on insurance compantws. Bomis on ca^tal etock.— Every corporation incorpoiated under any general or special law of the ntato. except cemetery companies, companies for purely benevolent and t iiaritable purposes, railroad companies, and building and iMmestoMl assoctatioos, is required to pay to the state treasurer a boniis of one-ei?hth of 1 per rent on the authorized capital stock. The bonus on the original capital is due upon incorporation and on tiie iacreaee upon the recoidiog of ^ certificate. The franchise tax on savings banks.— Every savings bank is required to pay annually a franchise tax to the amount of ooo-lourth of 1 per cent on flie total dapositB. Three-fourths of the tax goes to the county where tbe bank is located and one-fourth to the state. The real property of the bank is liable to aaseeement, but not the deposits. Failure to make reports, or the making of false reports, subjects the oOcer of the bank to indictment and fme. The tax on grofts receipts.— A franchise tax of 2 per cent per an- num ia levied upon the gross receipts of all telephone and oil pipe- line compMdes, aad aU gaumty and fidelity title insuiance com- panies; a tax of 1 per cent upon the annual pross receiptfi of electric light companies; 1 J per cent of groBs receipts of electric, conatruc- tion and gas companies; and 1} per c«t lor a far«gngaaao,plKW- phate, or fertilizer company. The gross receipts tax on < orpora- tions ia due on July 1. There are like penalties for failure to pay and make report as on railroads. Associations, partacnhips, and individnak eng a ge d ia tiiaw Ham of businesB are Mbjact to the gross receipts tax. Parlor, pahoe, and sleeping car companies, telegraph or cable, express or tmasportation, safe deposit, and trust companies, are taxed at the mte of 2| pereentnpoiiliietotil i^ receipts from buonesB done in the state. Failure to pay lor 10 day* subjects the company to a penalty of 10 per cent. Franchise tax on raihroads. — Railroads, other than street rail- roads, an taxed for state purpoM vpon Ibeir gross earaings, in liea of any other state tax on property at capital stock. But railroads other than the Baltimore & Ohio Raikoad pay county and munici- pal taxes on real and personal prop«ty. HierateoltKisgradBntod according to the gross earnings per mile of line: 1 \ i)er cent on the first $1,000 per mile; 2 per cent on the first §1 ,000 to $2,000 per mile; 2i per cent on the earnings above $2,000 per mile. Hie Baltl> mora A Ohio Raiboad by special contract pays one-half of 1 per cent on its gross earnings in the state. Railroads whose lines are located partly within and partly without the state are taxed on such por- tion of the entire gross receipts as the length of their iaao la the state bears to the total length of their lines wherever located The tax is payable July 1, annually. Failure to make report of gross earnings subjectB the responsible officer of the corporation to focfeitare of «WOto«0ota«e. Matt of poymaat for one moBth is penalized 5 per cent. Taxes on insurance companies.— Foreign life insurance companies pay an annual liGOMO tax of 1900. Allotliarfai«ignia«iiaBCacoai- im TAXATION AND REVENUE SYSTEMS- MARYLAND. pain, flOO. In addUimi, foreigii fire, marine, and inland insur- ■Mce ooBqianieB pay ft lax of 2 p«r cent on the amount (rf pianii^ edfedediatheatate, and file and caraalty companies at tiM late if If p« cant All pefBons obtaining insurance from fire, lightning, or tornado ilwiiance companies which are not licensed to do business in the ■IMh^ p^ a tax ol ft pw e«t of tiM pranuum money on eoc^ po ti Ike insurance commissioner, and a further fee of $1 to the com- mimkmtr for making record ot such policy. When it can be shown Wm i—fwiiM oan mat 'h» memmd bxm companien aatlioriaed to IHMaKt iNMinam in file elale tax on prauiinBa ie aot raqpdraii.. Umii untie insoiance companies pay a gross receipts tax. Itetemal benefit associations pay an annual license tax of |25, ttmmftmtni p nptt f tw oi' ivai. and ptmaal pnparty owned hy M. WV t UKWn TAXM* IJCBWf W* , AND FBB8. Soma Ivies technically or l^ally defined as "license tsaei" hmm been included under corponttion taxes, liawMwiit feiM»n% mm mmmA. hj county officiab and cuver dw leiiitiiiy of ', $25; teiegnfh and expreas OHnpanies, $300; billiards or pool, first table, flO; eadi additiiMial taUe, |ft (dtSee uid Urnrn may impose a for- Hht tax). BNkcn— exchange, $100; real eitate, 1^; bUl brokers, IM; grain ptr . in Baltimwe, $30; pawnbrok«8, flOO; shipping Inlaes, ^ ruiipping brokers, for runners, |60. Hawkote and fiiiill— !■: foal, 91111; with hone and ^rvyda. UMI; villi two koBses and vehicle, $200. Ordinary keepers— tale ol tent or annual lahie, $100 or le», $25; $100 to $200, $40; $200 to 9$00, $50; $300 iatim, m; $m to 96l», 97S; 9S0O to iTid, 990; $750 to $1,000, $100: $1,000 to 12,000, $150; $2,000 to $3,000, $180; $3,000 to $5,000, 9250; $5,000 to $10,000, $400; over $10,000, $450; this carriea the id^t to adl liquors in quantities less than 1 pint. Shows and tfwtifcil exhihitioiMi, 9S0 per year, $1 per show; animals and curi- OM lie a , $15. Baltimore: theatrical exhibitions, $3 per night; ven- ariloquistg, sleight of hand perfcffmers, etc., $10 per week; circus, O per nli^t; auBMili or cnioe, 910 per wetk. StaBkm or jaekan, liiljbeet sum of the season, at least $10 lor ottA mare; this payment fverapts from all other state tax; gypeieSf $60 for each county; this •awenoe goes into countgr troawiry. Hone races in Baltimore Cfcl—liy, 910 a day for 6 days and $850 for each day thereafter, licenfie for taking fish from Chesapeake Bay, $1.25. Motor vehicles, 10 honepowef- or less, $5; 10 to 20 horsepower, $10; 20 to 30 horse- i pa itg, IBS; 30to4Ph o wepOwe r^ 9aO; aaare tiham 40 how epo wer , 986; pator trucks. $3; motorcycles, $1.80. Dealers in motor vehicles, IM; dealeni in motoicydes, $10; manufacturers' fiat rate, $100; i.haiilii loenae, 95; to opento a motor veliicle, 92; to operate a ■ w to reycl e, 91; plumbers' license, $1; petty loan broker, $50. Auctioneer in Baltimore County, residents of county, $10; resi- dents of sute, $25; nonresidenta, $50. Dogs, unless taxed by —Mrlpal' nwihianrTr , not Imn than fl' 'HiT' — liw amii P' thr frrmsim one male, however, Ls free to each householder, except in Talbot aad Haifoid Counties, where the rate is $1, male or female. dferiag for mIb foods, wares, and mMcftaaiiw idiere stock in ttade is less than $1,000, $12; $1,000 to $1,500, 915; 91,500 to $2,500, US; $2,500 to $4,000, $22; $4,000 to $6,000, $30; $6,000 to $8,000, m; mjm to mm, 9S0; 910,000 to 91ft,000, 966; 915,000 to IMyOOO. ISO; $20,000 to 930,000, 9100; $30,000 to $40,000, $125; mm iM.000, 91S0. Milliaeia, female, stock less than $500, $6. ||||ilrillii,9M. l^ol]iipMm-rtoclLwitover9B00,918;96l9to $1,000, 9S5; 91.000 to 92,000, $50; IM99 1» |4,000, $75; $4,000 to $6,000, nOO; 90,000 to $10,000, {$120; $10,000 to $20,000, $130; $20,000 to 930,000, 9140; over $30,000, $150. Sale of Uquor at fish- fliiflB, 90; ada of BQnr at liane noes, 91; oyiler or eating hooMi^ $50; oyster diedto or Moop bm. UM to IMI^ inM memiS^ to weight of boat OnMiiiiiMioiMi.--Jttdgea of drevit coarts, 950; judges of snperiar court, court of common pleas, of circuit court No. 2 of 'Baltimore^ the Baltimore city and criminal courts, $60; sheriff of Baltimore city, $300; shenfi of Baltimore County, $100; sheri^ of othor ooaalioB, 919 to flOO; |adgo of oqihaiio' ooart, BaUmon^ 980; judge of orphans' court, several counties, $10; justice of peace and constable, $2; tobacco inspectors, $50; welg^en of live stock, $50; weic^en of grain, 910; notaiiH pnUie, WilriiBiiiii^ 930; darki of oovt, 9300; register of wilk^ BaNhMM^ 9119; sifhlar «f ttitt^ other counties, $30 to $150. All commissions allowed to executors or administrators by the offdiaiiB' courts of the state are subject to a tax of one-tenth part of the sum so allowed. The orphans ' covit in fixing dto OOSMdWoai is to make no allowance for the tax. Inamaaee.— Filing copy of dharlw (mi& in aa raa ee mwmriwAinei), 935; filing annual statement, $25; certificate of authority (foreign), $10; certificate of authority to agents, $2; abstract, annual state- ment, $2; every copy of paper filed in insurance department, 20 centaaioBo; afising official seal to paper, 91; for Talidag Ufa poli- cies, $30 per miHiaa or tectieaflMmf. Twaing Ke«M» lor iawg* ance broker, $1. By bank comininioo.--EizaiBination of faanka having 950,000 or ImaMWts. $20; more than $50,000 and up to $150,000, $30; more than $150,000 and up to $250,000, $40; more than $250,000 and up to $500,000, $50; more than $500,000 and up to $1,000,000, $60; moM Ulan 91,000^000 and up to 93,000,000, 976; BMre Aaa $3,000,000 and up to $6,000,000, $100; more than $6,000,000 and up to $10,000,000, $150; more than $10,000,000 and up to $15,- 000. 000, $200; mora 916,000.000 and np to 925,000,000, 92S0; more than $25,000,000 and iq» ie IMyOOMlOb 990i^ flMia ttaa $40,000,000, $400. Articles of association of savings institutions and trust companies lEIOfarffliBg. Notaries public are required to pay to the state one-half of their feea derived from proteato. ' These fees are 5 cents for each protest, mailed or d^vered. UadertalMa, fee for eraarinatien, 919; registration, $5. Pharmacist, fee and certificate, $15; assistant pharmacist, $10; plumbers' registration fee, $3; rraewal, 91. Mid- wifery esaadnatkm, 96. Inspection of tobacco.— For one or two bieaka, per hogshead, 91; for full stayed, per hogshead, $2; for reinspecting and redrawing all kinds except Maryland tobacco, $1 each hogshead; and for all outage the cftaqfe dnil be $2 for evety Imgifcoad not exceeding 1,100 pounds and 12J cents additional on every 100 pounda over 1,100 pounds. The exceaa receipts, after the expenses of inqMeliMI are pai4 are turned over to the itato cu mptioM w. F. THS INCOME TAX. Them is no inconiB Ux in liai^^aBd. COUNTT RbVBIIUBS. A. OKNK&AL PBOPBBTT TAZW, 1. Base — The property included and the methods of assess- ment and of equalization are in general the same as for state taxation, except that railroad property, like that of indiyiduals, is to be taxed for coanly and city purposea. Byapcoialaeliof tliefAMnlaaMmb^tiie TAXATION AND REVENUE SYSTEMS— 109 ^ountjoommissioneTB, to encourage certain industries, may cacempt certain property from county taxation. The valuation of the rolling stock of railroads is to bo divided by the state tax commissioner among the counties (and the city of Bal- timore) in propoitfan to the imkage oi nihoada located therein. The real estate is aseeesed like that of iafividaala. Shares of atock ia lailioad ooaqpaaiea are not taxed. 2. Rate The tax is levied by the county commissionei-s according to the special provisions for each county. The board of county oommiasionerB may levy not to exceed 5 cento 3. Collection — Tbo BMtiiod of eoUeoHoii la^ie aame aa tliat for state Mf C, AND D. POLL, INHERITANCE, AND CORPORATION TAXES. There are no csmaij poil, inberitanoe, or epeeial oofporation taxes. B. BUSINESS TAXBS, LIOBNSBS, AND FBB8. County licenses are provided for in the Code of Pub- lic Local Laws for each separate county, but on account of their diversity have not been compiled. Each person employed on a boat engaged in catching oysters with rakes or tongs for sale is required to pay a licenae fee of IB.50. 1b» licenae is issued by the dark of the circuit court in each county. Two-thirds of the license money is turned over to the school com- mi— innw m for the use of the public schools of the county and one- ftifd goeo to tlw conptnUar of Ibe traaarjr to Iw eseiUtod to tike oyster fund. License for oyster boat.— Boats used for catching oysters, $2.85 for every gross ton boat shall meaaiire, payable to the comptndler. When license is issued by the county clerk of the circuit court for the coimty, license is $2.85 per gross ton, except for boats less than 5 tons gross measurement, when license shall be $8 per boat. An additknal charge is made of 50 oenta per laborer annoyed on the boat for a period of three months. One-thiid of tta jseraMM goea to the stoto and two-thirds to the county. Special tax on mortgagee. — In four counttos all mortgagees hold- 1^ my^t f fjf ^ m (m feal estoto and recwded are required annually to pay a tax of 8 per cent upon the groei amount of intereat covenanted to be paid by the mortgagor. In the remaining countiea and Bal- tiaaira ttia Dogs, unless taxed by municipal ordinance, not less than 91 for males and $2 for {emaIeB--Qne male bee to each houaoholder— except in Talbot and afford Countiea, where rate is $1 male or female. (Net cevnaae accredited to echoed fund of the respective counties.) IfONIOIPAI. BbYBMUBB. A. CffiNERAL PROPESTT TAXB8. 1. Base — All municipal taxes are levied upon tha property as assessed for state and ooimfy taxes, in oonformity with the gmoral hsms relatii^ to revenue and taxes and with the public local laws applicable to the several counties and cities. Baiboad property is subject to municipal taxation. 2. Rate — The rate is determined by the mayor and city coun- cil under the local laws. 3. OaUeetion— The mediod of ooUectbn is the same as that for oonntj texes. B, C, AND D. POLL, nmBBrrANOB, AMD OOBPOBATEOH There are no municipal poll, inheritanoe, or special corporatwm taxes. E. BUSINESS TAXBS, LICENSES, AND FEES. Municipal liquor licenses and licenses on hawkers and peddlers and other lines of business are govoned by local laws applkable to the aevend counties and munidpalitieB. Oyster measurer in Baltimore pays a license fee of $5 per annum. (See Code of Public Local Laws, 1888, and Appendix in Code of Public General Laws, 1904.) SOHDOI. BxVBHITaB. Fot the support of free pnUie adiools a state tax of ld| ce^ on ea<^ $100 of taxable property was levied in 1912 and the j^ceeds distribut<^d to the several counties according to their school population. The county commissioners are authorized to levy an addi- tional tax sufficient to maintain the free public schools of the coimty. the inoome from Oie state aobool fimd (of 1830) and the revenues from the do^ tena and from certain fines and lioenses also go to the siqpport of schools. MASSACHUSETTS.* The general property tax k need in Manoa chnsetta for ho& steto and local poiposes. It is the main dependence of the local governments, but the state government draws very heavily upon other sources as well. Peculiar features of the system are the Usting of polls along with property and of certain incomes as if property, and the apportioning of county and state ' This compilation is derived mainly from the following sources: Revised Laws, with supjplHBWtaC MB. 8eeai(ai Lawa, to 191S. I4WB nittint to tnwikB. ]«12, conpiled 1^ Oe al^ taxes on boUi thereof, as well as on real and peroonal property among the towns and cities. The assess- ment of real and personal property, including in- comes, and of poUs and the general administration of this tax are mainly matters of local adiuinistration. The state levies, through the agenciee of the towns and dties, a soKsalled direct state tax (nsoa^f expressed in .round numbeiB-^ 1911 it was $5,500,000; in 1912, $6,250,000), apportioned among them on the basis of the local valuationa and enomeratiima of polls roughly equalized. TAXATION AND B£V£NU£ BY8T£l»--]iAS8ACHUSfiTr& Hit foiflral corponitMMi ta, or so-caBidl fUMnl iiaiicliiBO tm, adn^nistaieit lugcfy Ityiteteofficiali}, b ft ifcliiipiiaiifiig fwitim of tlw MaasMliiieetto ijBteiii. Iliis tAx and certain speml oorpomtioD taxis fiild « ' popittMiii. of Hm state rofmio. fUim'riTlWIfAIt WmJfWWKmnu Past tbs Second. Chapter I. 1. JjBd further, full power and tmUhadty are hereby given to tlie aud genffial court * • • to impose and levy wtmauMB aanHiMBti^ nIeB, and IubM' vpon all ilB of, and pefBODfl resident and eetatea lying within, commonwealth; and also to impoee aad l«vy reaaonable and excieee npon any produce, good% wmm, metchandiae, MBaditiee whataoever, Iwougfat int% ftei ac ni, MiaiK- or being within the same. • * ♦ And while the public charges of government, or any part thereof. practiced, is older that such assemments may be made with 1 be a vahiatioa of estates within the conunon- 10' xu. t. Pkovides that the genecal court ahall praKiihs hil ililual of the ncii^ hm m lig^t to W pwtsetsi by itla t State Revenues. A. QsmmAL nommr tazm. a. The property included and exempt. — All {nnoperty^ real and personal, situated within the commonwealth, and all personal property of the inhabitants located without the commonwealth (except merchandise, ma- chinery, and aoimab), unleaa expressly exempted by law, ia 8ol»ieel to taxation. (1) Raaioiiale, fi»ilwpBpoaaotiaatlaB,iadadasaoC «iii]rall land, but also all things affixed thereto^ Ha aMMtpi|>a^S iallNll. in the land is taxable as real estate. (8) Benonal eolala, lor purposes of taxatloa, indndes: (a) Goods, chattels, money, and aflMto; (6) ships and vessels at hoOM or abroad, except such as are specifically exempted; (r) money at interest and other debts due the persons to be taxed over and above wbat thqr are iadabtod or pay interest for; debts secaiad by BMMt> gages nuity, and so much of the income of a profession, trade, or employe ayav;b«taolaooaMlstBnMeif dsihad property subject to taxation. Under this provision incomes prnfaasnnsand salaries are taxable, and it has been held that tiada being derived from okfll aad management aa= well as from the use of capital taxed are taxable. (3) Exemptions from taxation, in addition to public property, an: Tbe personal property of literary, benevolent, charitable, and s fi e atiie iaatitntions, and of tswip a ia ac a sneiaHsa iacorpoialad ia the commonwealth and the real estate owned and occupied by them, but such property is not exempt if the income is divided MBOBf tba stoddKMsn or ambsn; tiM nal and incorporated a^cultural societies aad horticultural societies; tha real and personal estate of any Grand Anny or vetenui association incorporated in the commonwealth to the extent of 120,000 if used and occupied by posts of the Grand Array; tha Beaker Hill Mona» ment; houses of reUgious worship and the pews and furniture; cemeteries, tombs, and rights of burial; the jwoperty to the amotmt of IMt of a widow, olaa aaaMndad woaaaa otar n yaanof i«e, of a person over 75 years of age, or of a minor whose father is deceased, provided that the whole estate, real and personal, of such persons does not oxceed in value 11,000, exclusive of property othenrise ex- empt by law; polls of aged, infbm, and poor when deemed iinaMa to fully contribute; the wearing apparel and fanning utensils of every person, his household furniture not exceeding $1,000 in value, and tools of a mactianic aot ercweding |M0 ia indaa; of soldiers and sailors who ficrvod in the CSvil War and dy discharged, their wives and widows, to the amount of fl,tMiriMrBtb»wbo]aoslatadooBaotOKeeed $5,000; plantation of chestnut, hickory, white ash, white oak, and other tioia, wbora the land is devoted exclusively to the growth of the trees, for 10 years after the trees reach 2 feet; ships and vessels engaged in tha loniga carrying tnda aaa anaifC bat Aa ialiwH tbirfa ia taxed one-third of l per cent; the capital stock, corporate franchises^ and personal property of cooperative banks; mules, horses, and cattia leaf than 1 year old; swina aad sheep less than • (dd, and domestic fowl.s not nnr WmWi g fliia 1,1801. TAXATION AND REVENUE SYSTEMS— MASSACHUSETTS. Ill h AMeMmmk—JL strikuig feature omeeted wiih tiie afleeeemeiit k the wmMial and extraordinary powers conferred upon the assessors, who not only make the valuations and list the polls and estates but make the final tax levy, or, as it is called in the stat- utes, "assess the taxes," by which is meant that they apportion among the various poDa and estatea as valr ued by them the anKNUit of tasEea anthotiaed to be raiMd in their town or dty for town or city, county, and state purposes. They also "commit the tax Ust with their warrants to the collector of taxes," and may even grant abatements," or reductions, in taxes to individuals after the tax bills are made out. They thus perform the functions and hare the powecs of aasesson, anditois, equafiaers, loeal boards ctf review, •ad loeal boards of appeal with reqpeet to taxation; but an appeal from the arbitrary exercise of these powers lies to the county commiaaioneis, or to the Superior Court of the county. Under the statutes the assessors publish a notice requiting the inhabitants of each town or dty to bruag in swwa **tn» H*b" of an thdr property, but there is no machinery or penalty for com- pelling the inhabitants to obey this requirement. Should anyone do so, he is entitled to have his list "received as true," except as to ^ataalioBs, bat wa FioiHaty ia Istad br tha a«i««a «accoi^ to thair beat iaianiation." The sssenmsBt refers to the 1st day of Apal, and valuations are to be at the fair cash valne. nopvty exempted from taxatloa la aha lliiad aal wtaed for purposes of statistical information. Real estate is Usted annually, mortgages being treated as an iatsnstiaiadaalato aad liitad In tha place where the real estate lies, and personal property is also assessed annually and in the city or town of which the owner is a resident, except stock in trade and machinoy employed in other pboes, wbidi is aasaaNd irikewltia kKatad. There are a few other exceptions based apaa tha sMm of tha psopottyiaraspact to ownership, etc. A mortgagee in possession of land is assessed as sole owner thereof. If the mortgagee has only an mterest in the land, he is assessed on such interest; the tax on such property is assessed to the mortgagor less sudt mtenst. The tax commissioner has kige supervisory powers. He advises and instraohl MMOfs hi the performance of their duties. c. Equalizatum. — Strictly speaking, there is no pro- vision for local equalization. Taxpayers overasseased may obtain redress either frmn the astossors, tiie county iiiimmissinnnm, or the superior court. But thweisno machinery designed to raise the assessments irfneh may be below the fair cash value, except to call the sssessors to account for nonperformance of duties. He following section seems to imply a system of state equalization, but it should be observed that it operates on the apportionment or share of state and flf eowi^ taiBM lo eaioh ci<7 or town and not 19011 the ▼•ktttloM, tad olMtailei fify trisnaia^. Tha tHt eonunissioner shall, before the Ist day of January in Hm laar IflM and boioia the 1st day of Januaiy in every third year thereafter, prepare and report in print to the general cottlt, within the first week of its then next succeeding sesnon, an equalizatMn and app o rtarmmant npon the seveiai dtieB and towns, of the number of polls, the amount of property, and the proportion of every $1,000 of stote or county tax, including polls at one-tenth of a mill each, which should be sssessed npon each dty and town. 2. Bate—- The a^r^ate amount of state and county taxes to be raised is fixed by the lojjislature at each session. Each town or city is required to raise its quota for state and county purposes by a levy on polls and es- tates. Once every three years the tax eonumssaoner determines what proportion of the wfaofe each town or <»ty is to pay. The assessors in the towns then deter- mine the rates by spportionment upon the proper^ subject to taxation. There is thus no state rate as such. 3. Collection — AH tsxes are collected by the tax oeileetorB, and axe payable on demand by him. If they remain unpaid for 14 days after demand and notice, they may be collected by distress and sale and in certain cases by arrest and imprisonment. Taxes on land become a lien on April 1. B. roEX. TAxns. A poll tax of $2 is assesBed on every male inhab- itant of the commonwealth above 20 years of age. avfl War veterans are exonpt. This tax is paid into the municipal treasuries as part of the fund out of whiflh the state's share of taxes is drawn. O. TBX IMMBRI T A KOl TAX. All property within the jurisdiction of the com- monwealth, corporeal or incorporeal, and any interest therein, belonging to inhabitants and of a daughter of a decedent, is subject to a tax of 1 p«r cent of its value i£ such valne does not exceed 180,000; 2 percmtif its value eocoeads $50,000 and docs not exceed $250,000; 3 per cent if its value exceeds $250,000 and does not exceed $1,000,000; and 4 per cent if its value exceeds $1,000,000. 112 TAXATION AND REVENUE Floperty paauig to tlie brother, aiiler, nepbew, or niece of a de- OHiaiii ia nliiack to a tax of 2 ]Mr cent if ita vftlne do«8 iK^ fl^M9s tp«c«ilMiliTalwexeMdsflOvOOOa]iddoaiBol«xcMd "fP P ; • per cent if llB vahw «Ko««ii 125.000 koA 4am aol w ceed ISO.OOO; 6 per cent if its value exceeds $50,000 and does not exceed 1250,000; 7 p&r cent if its value exceeds |250,000 and does ■at «Bc»ad fl^on^OOO; 8 par cwt if iii valiwcaMaeda^OM^OOO. ftupllf passing to any other person or body is subject to a tax «l 8 p« cant if its valae does not exceed 150,000; 6 per cent if its lla vaiM aaoaedi fMI^OOO and does not awaad il,iHMNt; Mid 8 fvcaMliiili Yaiae exceeds 11,000,000. Ho MMtmAm^ Ante or gift is mibject to tax unless its value «b> CMdi' 11,088^. auA. ift 'Uto'.CtM «t ft fcwAaad, wItt, hAm, awlkar. child, adopted child, adoptive father, or adoptive mother of the deceaaed 810,000; and no tax is exacted which reduces tlie pn^ Maw IIm' aaaMA li tiMi aiaiv*' idMqil^^ FknpMljr of A raaid«iii aituatfld mitrnde of the com- ■Mttiiiiili^ 9i Hm tiiM of Mi doftlli is not tenUB if l8|i% ml^iwl m aiiiite Bbi character and amount as hem impoBad and audi tax n paid ; if the tax in another state or country is of less amount than here imposed, such property is taxable to the extent of the difference. Property of m .iMHraaiilaBt viiiiui tiia conunonwealtii, if subject to m inbntanaa Isx In tibe atata or eomlbtf of Ida ran> fmm, m aalijaet only to audk porlifiii of tiia tax hero 'MUMiawiil m may be in excess of such tax in file othar atata, provided, however, that a Uke exemption is mada by the laws of such other state or country in faiiir oi estates of citizens of this commonwealth; livt 1M> aiieli exemption afaaH be allowed until such tax AtM hm horn aetoa% paid or gnamntaed. tlM tax is fenfltn% aaaaBaed upon the actual yahie nf Hm pnqierty at the time of the death of the dece- dent, and the value on which the tax is counted is determined by the tax commissioner. Parties inter- ested can have three disinterested appraisers ap- IMinlad hj the piob«te court to detenoine the actual mhm, and their dedaion is InaL HiB tax with the^ interest thereon attaches as a hm to the proper^ and ii collected by the treasurer at the conunonwealth. Administrators pay the tax before the proper^ is daUvwed. n. OCMPOnATION TAXSS. Corporations are taxed by the state upon all those ele men ts of their wealth which can not be reached nilli ComparaUve ease and certainty by the local —e B B P rt u Bat the atata rotaiiia for ilB own nae only tlMt fOBlion of the taxea so ralBad iMdi wiMdd not» mder the general prinoi|ileB detenninlng the nfeos of property, naturally belong to some one of the towns and cities, and therefore turns back to the towns a cmisiderable part of that which is collected. Ika general corporation tax ia also known as a general franchise tat tasatioD; and ib» Tafaw of property situated out- side of tiia atale and subject to taxatioa eiaawhere; in the case of a railro a d, tnlogrnph, or street railway company, domestic or foreign, ao BNidk of the value of its capital stock as ia proportional to the liagttof that part of ita Haa^ if aay, avMiu the atata; sad ate the value of its works, structures, real estate, machinery, under- ; ground conduits, wizes^ and pipes^ subject to local taxation wiflrin 1km itata; ia OMa ef a doaaartie triephone company the value of all stock in other cofporatioDfl in this or ntkiT itateik already taxed, and in the case of foraign telephone companies, as much ol its capital stock as is pw^wrtional to the number of tele* phonea ownad ar eoalroUed by it oatMa tha aMe. laeaneia telephone company, foreign or domestic, the value of its work^ ■tmctorea^ real estate, machinery, undeiground Af>i^ \iii^ mn^ and pipei^ anbject to feeal taxatioB ia tiba atata. The rate of taxation levied upon the corporate excess of domoa tic corporations is determined by the commissioner, who ascertains the total amount raised by taxation other than on polls in all the different tovBO aad dtiea^ aad dividaa tiMt by 11» total vahMtiaB of property as returned by the assessoia to determine the annual rate. The average of the three precediog annual rates ao deter- ■MiatlMoaiponitanta. Tka tax duOl not aoaed a tax levied at such rate upon an amouflt, ka> said deductiooa^ 20 per cent in excess of the value of the real estate, machinery, merchandise, and taxable aecoritiaa; the total amount of tax to be paid by each corporatioii ]oea% oa fta coipor a ta faaaMaa Aali aaaMat to aot ,— .1. .» rftti Mniiii Tahii iif Ilia iniasl stock. When Aw tax rnmmiadiwiffl has recaived notice of an abatement of the taxes of any corporation, he BBHMiWMBh co^antian a cov> responding additional franchise tax. The amount raised by the tax on corporate excess is distributed in part to towns and cities in proportion to tiM nuabar of Anna held by citizens thereof in each town. The remainder, which rep- resents the tax on shares of stock held outside the state, remains in Htm rtata traaaaiy la^W caaa of lanign tel^raph companies the dMwldini illll^^ tax. •wmr-^ The foUowii^ cases are departures from the general rule already laid down, either in the direction of apeeial procedure or of additional taxes imposed: Shares of stock in banks, national or state, are assessed locally to the owners and not by the state tax commiaBimier. The bank ad- vances the tax. The revenue obtained is distributed *™*yn g the towns and cities where the shareholders reside, and the state recaTBO as its share that levied on the shares of foreign stockholders. Savings banks, savings dapaitiaauto of teaat co m p an iaa, and abo the Massachusetts Hospital Insurance Co., are taxed on their de- posits, less certain spedfied investments at the rate of one-half of 1 per cent per ammo, payable soadannnally, whidi is computed upon the average depodtaior eadi six months, except that the rate for savings deposits of trust companic:^ fur 1912 was three-eighths of 1 per cent. The tax on savings bank deposits is in lieu of all other tarn. OOBfar a tl f baaiaaaa taxed locaBy on their real eatate only. Life insurance com p a ni es, domestic and f(Heign, pay an excise tax of i Mi» Miih el 1 par cent per amwm upon the not value of aH poH- cies In fotce and held by residents of the conmionwealth. Domestic insurance companies other than life and except companies liable to taxation on corporate franchise pay 1 per cent on net premiums except pramiiaaa laoiiimd in othar aiaiai vhen tbajr «• aiib|ect TAXATION AND REVENUE toa like tax, and 1 per cent on all aasesaments made by the company l^on policyholders. All other foreign insurance companies pay 2 per cmt on net premiums charged or received in Massachusetts. Then ia a letadiatofy tax on inaoiaaoe conipaaiaa off every «3ass organized in states whidi tax Massachusetts companies more heavily, and an additional tax of 4 per cent on companies chartered outside of the United States if they fail to keep on deporit in the Viltad States proper security for losses. If such company haa approved secuitiaa on d^tmt of the valne of 1200,000, the ate is 2 per cent. Domeotic traat companlea an tBsaUe on Iba peoanal pnpnty held in trust, which would be liable to taxation if held by any other tnistee, and thia tax ia treated in the same manner as that on corporate excess. Otieal lailway naapanlaa wttiimiliiiiiii are partly within and partly without the state, which have paid dividends from the beginning i^gi^ting 6 per cent per annum, are required to pay a tax equal to the excess over 8 per cent in any dhridaad Maaed ewt ttat amount. Street railroads generally pay an excise tax in each town on that proportion of their gross receipts which conesponds to the mfles of tra^in aM& town or city. The rates are: Gross receipts, $4,000 or lees per mile, 1 per cent; $4,000 to $7,000 per mile, 2 per cent ; $7,000 to $14,000 per mile, 21 per cent; $14,000 to $21,000 per mile, 2 J per cent; $21,000 to t28,000 per mile, 2t percent; 0^128,000 parmOe, 3 per cent. These taxes are in addition to otihera provided by law and are devoted to the care of the streets. The latea are aubject to revision. Every foreign coiporation shall pay an annual exdn tax of one-IUIIetli of 1 per cent of tiw par value of its authorized stock, but the tax shall not in any one year exceed $2,000. Express companies are required to make an annual statement of their property to the tax commianoner, who levies an excise tax upon the fair cash value of such proportion of their capital, bonds, and unfunded debt after deducting the value of their real estate and other property taxed locally as their gross earnings in tfae com- mamntiOk bear to their total gross earnings, and the rate ia d0lei» fiilfMMi the same aa in the case of domestic corporations. Domestic corporations owning an interest in vessels engaged in fordgn carrying trade are taxed one-third of 1 per cent on ^ value of such interest. This value, as determined by the tax commis- sioner, ia deducted from the value of the shares of said corporation for the purpose of determining the true value of ita corporate bancUaa. Gas and electric light companies have to bear the expense of the board of gas and electric light commiasioners and the cost of in- spection of gas meters. BeAroadi bear llie expense of tiw railroad commission and the costs of inquests on travelers HQed. Tele- graph and telephone c<»paaieB are aaoo ss o d for the expenses of the highway commission. X. BiniifiBs TAXBS, uoBiraia, asd warn. Tiie eommonweaHli leceiTea one-fourlh of the local liquor BeaMea. (8aa Ifoi^oq^ Bamnnea.) Hineiant 'vandon pay to ikm aecretary of the commonwealtha license fee of $25 for one year; peddler's license, state, $50 per ftTmiim , For eptAW"g name ot city or cities on limited licenses the aacretary of tiM conanonireaMk laeaivea «1 for ea(& city. Coal and coke dealers, noteaBxeding $1 annually. Hunters' licenses.— Aliens, $15; nonresidents, $1^ w i den tfl ^ $1. For conducting loan agency, minimum, $100. ffig^iray oonuniflion.— Automobile licenses.— M o t o r eyd ea, $2; dealer in motorcycles (exclusive of automobiles), $10; commer- cial motor vehicles, $5; motor vehicles, less than 20 horsepower, $5; 20 horsepower mi Im ttan SO, $10; M howepower and leaatlian 40, $15; 40 horsepower and lees than 50, $20; 50 horse- power and over, $25; dealers, |2S for §m oc ba^ and 15 for each 426i»*— 14 8 SYSTEMS— MASSACHUSETTS. 118 additional machine; operator or chauffeur's licena^ |2; SBnewal, 50 cents; examination of applicant for license, $2. Secretary of the commonwealth. — ^Articles of {noorpoialian oBe> twentieth of 1 pw cent of the amount of the capital stork, but not less than $5 in any case; increase of cajHtal stock, one-twentieth of 1 per cent of the increase; change of buoness, $1; filing annual report of candltifln,t6; change of name and other certificates, $1; copies of papers, ete., 20 cents per pap:e; 25 cents for aecretacy'a certificate; certificate of limited partnership, $1. GommiaBioner of corporationa.— For every writ aervei upon Mm aa attorney for a foriaipi cwpootion, $2. Treasurer and receiver gmm\ For filing fint papers of foreign corporations, $25. Hf«v commiaiiener.— lioenaa to transmit numey to foeel^ countries, $25; to receive iBMMgriaraafe keying and to tannnit to foreign countries, $50. Insurance conimiBnoner.--Valaaliona ci lile polidee, ^ mSk per $1,000 of insunmce; filing of certificate of organization, $25; exami- nation of domestic companies, $30; filing charter of foreign com- panies, $30; application for admission and annual statement, $20; licenses for agents in foreign iBaaraaoe conqMmies, $20 annually; insurance broker, $10 ; renewal, $2 ; certificate of valuation of policies of life inaurance companies, $2; for service of pmcem, $2; for copy of any paperinhisoflke, 12oentBapi«e. eadli tec^Ktifyingsane. Citizens may be licensed to procure fire or bombardment inaui^ ance in unauthorized foreign companies up hm 4nait m fiiiariwii ilwiaiHi i . VW; cImi, BMitliqwMiaiid ddar, to be 4nmk on prenuMi, aliii- \; fifth claa, malt liquors, cider, wines, not to be drunk on ^vemises, minimum, $150; sixth class, letail druiodstB, $1; wifBlhiBliab dealers in paints and chemicals, $1; cWb hoow, ftMilWPIB^Hi^KM 'Acn, ihe cMai'Seo nwaa receive three-fourths. Other licenses, amiual— Auctioneers, not less than 92; billiard saloons, not less than $2; bowling alleys, not Imb than ; carriages, fl; dogs, for breeding, five in number, $25, over five, 950; males and spayed females, 92; females, 95; peddlers, towns of 1,000 inhabitants, 93; 1,000 to 2,000, 96; 2,000 to 3,000, 98; 3,000 to 4,000, HO; citiai aaii eflMr tow, fl>, yiw H iar fnmr im MmM inait over 4,000, limit, $25; a licen?ee residing where he pays taxes on stock in tiade, etc., pays only the excess of the license fee over the tax; hone VSUng wtab B s h—w ti, not to exceed fl; intdU^BBea offices, not lea diaa 93; fank dealers, not less than 92 ; milk dealen^ 50 cents; oyster digging, $2.50; pawnbrokers, 950; plumbers — master, 92; journeymen, 50 cents; private detectives, 910; slaugh- rinks and picnic grove?, not lesa than 92; surveyor of lumber, not morethaafl; lunch wagons, not leas than $50; stonceof exploaivei, 92.80. O. WAtWINI BA1 Thie tax is tiealed as a part of the gmenl property tax, in wUdi its returns are meiged. In form it suggests a special assessment, but it differs therefrom in that it is r^ularly recurrent each year and is not for any permanent improvement. It differs &om the gennal pw yty tax intuit ie levied onpartcf the prepwty oaly aad assessed upon each linear foot of frontage instead of upon valuation. I n some dtiea and towns the same swices are diaiged to the general property tax. It is leiriad and ooBeeled bylhewmesflcewiM^ general property tax. A city may determine that the streets, or certain streets, or por* tions of streets shall be watered, in whde or in pert, at the expense of the abutters. In such event the expoiae for a mnnicipel year, the iMt)portion thereof to be borne by abutters, and the rate to be assessed upon each linear foot of frontage upon such streets or por- aldcrmen, and assessed upon the estates abutting on such s tre et i Ul ^to the number of linear feet ol each estate on the watered Aertsteie detwinhiiid by the board, or, if tha board so dii U ea i inn s. bgr the board ci public works, the board of street commissioners, superintendent ol who certifies the same to the ) laadcol- The sum of $100,000 is to be paid annually from the treasury of the commonweahh into the adiool fond until the pnoi^ MBornHa to $S,000,000. The inootteia appottaoaed aaaooK tiie towns, to be applied by the adiool oonunittees to the public schools. Towns are required, under penalty of forfeitures, to raise by taxation money necessary for the support of public schools, which shall go to the school committees ui town. UMIBLATION AITBCTINO REVENUE LAWS: 1913. Mortgages upon buildings or other thinps, which, with the land upon which they are erected or affixed, are taxable as real estate, are deeaed for parpoeasef tuslko, to be aMttpgw CO ml «Ma. Aviators mu^t register and pay a MmbM ias Of Hi WtMHtMB aniHially without luither fhauft TAXATION AND REVENUE SYSTEMS— MICHIGAN. 115 MICHIGAN.' The constitution of Michigan, adopted in 1850, pre- scribed the general property tax for state and local purposes, but also permitted the legislature to levy "qiecifio" taxes i^on oertihi classes of corporations for eettaui atete pupoaea, mainly edwatioBal, such qieeMb taaMS to be in lieu of all other taxes. Since then a new constitution has been adopted, going into effect January 1, 1909. Although the changes made in the revenue system by the new con- stitution are not very extensive, they materially strengthen the power of the legislatme to impoae tli» qMoifis taatts Nfened to aboiPe. Asthoiity is also ^^^Hft um M to pw r rid e for the assessment of all public BMlioo ooiporations at the true cash value of their property. It also makes distinct and clear provision for the taxation of corporations either by the specific or ad valorem method. oowsnnnrfcniMi ymyvsiiiiife^ ▲mas X. HW 4ISCS awo vaxamon. Bbc. 1. All subjects of taxation now contributing to the pri- mary sdwol iatanefc foad nadne p reee at kiwe diaU continue to contribute to that fund, and all taxes from such subjects shall be first applied in paying the interest upon the primary school, university, and other educational foada fai tfw older heNiBaaaMd,aitar'«Aidi the surplus of such moneys shall be sjisi te aad beeoaiaa 9ast«l tiie primary school interest fund. Sno. 2. The legislature shall provide by law for an annual tax f ^iih*U M t yiiA otfier tm e mem to pay the estimated expenses of the state government, the interest aa mf el at e d eb t» a a d ■sc b dsi dency aa may occur in the resources. Sao. S. The legidatore shall provide by hm a unilomi rale of taxation, except on property payiug specific taxes, and taxes shall be levied on such propoty as dudl be prescribed by law: Provided, That the legislature shall provide by law a uniform rule of taxation fctesA iiwp ei ty aeiballbeaa—ewdby a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average late levied upon other property upem ^Hiidi ad vidoNot tasee are assessed for state, county, township, srhool, and municipal purxKiees. Sec 4. The legislature may by law impose specific taxes, which shall be uniform upon the claisses upon which they opoate. Sao. 5. The legisUture may provide by hm tot the assesmenfc at its true cash value by a state board of assessors, of which the gov- ernor shall be ex ofllcio a member, of the property of corporations aad tite property, by wbsBMe ev er owned, openlBd,or condocted, mgaged in the business of transporting passengers and frei^t, trans- porting p ro pett y by express, operating any union station or depot, truiamitting messages by telephone or telegraph, loaning cars, op- emtiag l el dg ewitar cars, fast lni|^tltiMi,er other car linam aad run- idng or operating cars in any manner upon railroads, or engaged in aay other public service business; and for the levy and collection of tanstheieoB. Sac. 6. Every law which imposes, continues, or revives a tax shall distinctly state the tax, and the objects to which it is to be applied ; and it shall not be sufficient to seler to any other kw to fix ■aditasorebject. * nds oomj^tien fa derived Budnly from the foOoiwi^ ioaioeB: Howell's ^lichigan Statutes, annotated, 1913. Public Acts, sessio ns of 190 7, 1909, 1911, and 1913. Sec. 7. All assessments hereafter authorized shall be on property at its cash value. Sec. 8. In the year 1911, every fifth yeaBllpMifler and at such, other times as the legislature may direct, tiMI |||1ii1iitim shall pro- vide by law for an equalization of aaaessn i wi lt ' t ^ a state board, on ail taxable property, except that taxed under bws passed pursuant to eeetitms 4 and 5 ol this article. omcBiis. The officers most directly concerned with taxation are: (1) The supervisors, elected annually in each township, who make the fadtialaansBBeBts; iaiaoarporaledviiiageeand uteertaia cities this work is done by «a alBoer caDed the awmawr, or by a board of assessors. (2) The board of review for each township, composed of the supervisor, and two taxpaying landholders elected for two yeen^ one in each alternate year. In cities of the fourtli daps the board of review consists of the supervisors of the several wards, the city assMBiir if waA officer is pioviAed iar, the awyor, and the city attorney. (3) The township or city treasurer, elected annually, who adi as tax collector. (4) The county board of supervison, coaqioaed of the super* visors of each township and city in the county, which eqoaliaee the assessment between aasesBing districts. (5) T^slatebeaid«req«BlintiDa,eoiMMling of thesecmtaryof state, the auditor general, tlie commissioner of the land office, the state treasurer, and the chairman of the board of state tax ooai- miBBioneBB. (6) The state board of tax eoaunissionerB, oonristiag ef duae members appointed by the governor for a full term of six years. This board, including the governor, who is a member ex officio, fm flwetrtebeaidef mmman, pin iriiled ler byaeetioa 5 of Aitida X of Hie BBiiUlatfoB. Statb Rbvenubs. a. qxkemal fbopebtt taxbs. 1. Base — a. T7i€ property indvded and exempt. — All property, real and personal, within the jurisdiction of the stat^ not expressly exempted, is subject to this tax. (1) Real property includes all lands within the state, and all buiMingB aad fixtures thereon, and ap p ur ten aa ces titereto. Real estate is assessed in the township or place where situated to the owner, if known, or to the occupant, if the owner is unknown, and eitho- or both shall be liable for 1h» taxm; if there be no owner or occupant known, then as "unknown." Poasessary daiBMi tohoaw- Btead lands are assessed as personal pmperty. (2) P^eonal property includes all moneys; all annuities and royalties; aU goods, dkatteh, aad effects wkUa tke abate; all ships, boats, and vessels, and their appurtenances belonging to inhabitants of the state, whether at home erty of such corporations is not exea^ pt national banks, owned by citizeiu s; all intareeta owned by individuals in lands, the iee of i; tMlmSMSmf^modhBijpnm' I except wheie the value of the real property ii aim asmaed tD tii« lame w owner of such buildingi and improve- Ments; tomba and fsolti §ar hin and the iloclc of any cofpomtion Itai; all v&tm p— al pro p erty not h«ran enumerated and notspecially exempted by law; all nunery stock and trees; all |MdaMMid grain on hand, stmed in wardK>u8e or mill, and in tian- B, natuial gu companies, electric light companies, water- companies, and hydiaulic companies, to be niawod in the •iwnshq), villi^e, or city wlMm tlM pinc^ mtOm am kieated, the and wires of mck iMnpawini iMiBf anMnsd as per- property in the towndiip, village, or city where located; t penooal pic^Mrty of street lailioad, pluk road, cable or electric mMIm QHBpHilM, ^fcjgif. ooHipHBlii, and aB I not required to pay a specific tax to the state in «i aB -, benevolent, charitable, educational, and scientific i n a titn tiune; houses ol public worship and parsonages; cemeteries; Urn popeity of penoMi nidi in Hm ofiniMi of Urn mpmnimt and ianrt flf nndew, by waaom of poverty, am mlda to coairilNite toward the public dnogci^ prafierty ol Mala ind lacal agricohnial pariaandannorim; real estate omadian lionMilead by ' of lhafiadaal GovsHinwt n ina a md M the civil or wife or widow of such, to the value of $1,000; of the Grand Army of the Republic, and of the I Baffief Ooipa; and pmoBal pwi pei ly of Sana of Veterans, b' Union, and all Young Men's Christian Associations, kUnams, and g^^gnpumpngQ,. tBmKmKKKmmwm^ warn MlJIila ftmi Hn United Slatm; fide debts; property of Indians who are not citizens; the r, bonily pictures, schoolbooks, one sewing machine used and i % «Bck indiiddnai or iHily, andvMafag afparol of avwy' individaal; housdiold furniture, pro\iaions, and fuel to the value of |6W to eadi household; working took.of any mechanic to the «f flM; fire appaniMi of wrganiaad eooipanim; all mules, and cattle not over one year old, all alieep and awina not over six months old, and all domesticated birds; personal property tfvned and used by any householder in crainection with his business tMpnpmtytt dto'lRonHn'aAnaiHiiy'iocialf ■ of Michigan; all municipal bonds, aubject to a specific or recording tax ol 50 centa HKI and mA tamainiin^ major tractloii UmbboI of the by the Mo rtpg a vpon real property situated in the on or after January 1, 1912. This tax, collected by treasurer, is divided equally between county and state. of the Ui and minerals are assessed against the owner at their true cash Tnlue as an interest in the real estate in ■wiiminiifmit iiitfiet vlMra lowted, and aio nibject in 1km 'wmm lax mto as afl real property in tlM atate. Ik Jiiimiifal — In general, tlwro ii but ooa etmi- fllla ■iwiiinniint roll for state, count j, and municipal taaces, but incorporated villages and certain cities may a separate roU to be made up for their own taxa- The state assessment, determined by the state iMMvd of wiualuMitioii tfwwy tiurcl and fiftit yaary oom- the countaes, irrespective of the annual local assess- ment upon which the state tax is actually collected. The township, ward, or city is the unit, and the initial assessment is made by the township supervisor, or, where a city diartsr othflrwiM provides, by — liMo r or board ol i wnii , In f Hhgwi an ment ia made 1^ an aasessor and tazat for strictly vil- lage puipoaea only are levied thereon, all other taxes levied upon property situated in an incorporated village being spread upon the tax roll for the township in which tiie village is located. The iMMimtttt of all property is mado MHuiall^. Property is aaaeMed to tho omMT or person in poaM»- sion, and peraonsl property in general follows the situs of that person, except in specified cases in which, on account of liabihty to evasion, the situs of the property itself is pr^erred. The supervisor must require a sworn statement from every person " of full age and sound uiBd/' as to Ua property; and lis may requirs {MnoBS olaiming to lunre no property to take oath to that effect. Tho ▼sine amigned to the property by the owner is not taken as conclusive, it being the duty of the supervisor to make the valuation at the "cash value," or usual selling price, where the property is. The assessment proper is completed by the township or otty bosid of nivisir, sdddi, sflor ooiyectmg the roU, is required immtSty to approve it. 'V^lful negleet or refusal to fundah a statement of property owned or in control of a person, member of a firm, or oflBcers of a corporation, is deemed a misde- meanor and is punishable by imprisonment for not less than 30 days nor more than 6 months, or by a fine of flOO to $1,000, or boat Oovpotations in general are individuab, but certain classes of corporations are assessed upon their property by the state board of assessors. The assessment made by this board is not apportioned among the townships or counties and is BBsde the bsiis for state tafistion only. Sfaiee laOO liM state iKsrd of tsz ooraBdMOMCB has had stqperfisoiy power o?«r tbs aatssment offioiali^ and the power to eompsl sn observanoe of the law. Banks are assessed upon their real estate only, shares of the capi- tal stock being asscesod at thar cash value (less the value of the real estate) totiwstocldMddflR, aadatthaplaceiHMretiie bank is located. Shareholders residing in other townships in the same county in which the bank ia located are assessed for their shares in their home townships. The cashier of the bank is made the agent of the share- ImldanfortliepaTaMBdolliMlaK. FkHala banks an SMaaedoit their tangible property, plw «ke aoMMi «f «Mr cMUli mm IMr depoaits and debts. Oorponlkna generally, azcept railroad, insurance, telegnqik, telephone, and banking compaoiaa, and others whose niiiiianwit is specifically provided for, are assessed upon their real property, plus the difference between that and the market value of iho stock, idlidilalakaato i a |a aB> Bt lha i fpaB M aalpwpertyortmacidiaa, and to this may be added the excess of their credits over their bona fide debts. Na vigati, and are secured by a lien on the fwoperty, attaching on the 1st day of December. Taxes are delinquent on the 10th of January, when the collection fee becomes 4 per cent ; but if the treasurer is apprehensive of the loss of any personal tax, he may proceed to collect it by seizing the property and bringing suit in December, and in that case the odBeetion fee is 4 per cent. Alter the 10th of Jannsiy the treasurer makes a personal demand on each taxpayer who is delinquent, and in case pay- ment is not made he collects by seizure and sale. The respective portions of the state and county are turned over to the county treasurer, who transmits the state's portion to the state treaaorer. The tax on raihnad and kindled oompanies under tlie near law k a liea upon llie real eatate of the corpnations, and is payable to the state treasurer on or before the 1st day of April, and if not paid on or before May 1, involves a penalty of 1 per cent a month and may be cdfectod by aoift. The tax Ona coDeeted ia paid to the "primary school interest fund" and is disbursed annually to the school districts in the state in proportion to the number of children therein of school age- The towufaqp tnafloer aa ooDector ia paid by a iee s rina»y aa^pry, $5; Ike stato veCeriaaqr board also collects a fee of $2 for ngialBation of stallions, which is turned into the state treasury; barbers, $5; horseshoers, $3; plomb- era, $2; erabalmerB, $10; public accountants, $25. Inspectiaa of ataam veeselB not leas than $5 nor atoaa liaa US, paid into state treasury for use of general fund. To attorney general. — ^Mutual insurance companies pay fee of $5 P. TBI INCOME TAX. Thora is no inconia tax in Ifichlgan. OomiTT Bkysnitxs. A. oniKKAL PBOraSTT TAXSB 1. Base— The property included and tho assessment and equal- ization are the same for tho county tax as for the state. 2. Sate— TIm amoont to ho raised is loviod hy tha eoimty board of superviMifa and apportkmed among tho town- ships and citiea. 3. Collection — Same as for the state tax. n, o, Axn n. rau*, nmurAiioB, aud ummmAmm TAXM. There are no poll, inheritance, or special corporation taxes for county purposes. 'B. BUBimuui TAxns, umoiflMiy Aim rasB. liqaoa^— ■Cpan flia b as j a ess of sdliBg Kqaaai Aa lato a a ra; Sal- ' ing at retail, spirituou.s or malt, |500; malt liquors at wholesale or I retail, or both, $500; spirits at wholesale, $500; apirits at wholesale TAXATION AND REVENUE SYSTEMS— BOCBIGAN. m and retail, $800; manubcturing malt liquors, $65; manufacturing Hl)iritfl, $800. This tax ia collected by the county treasurer, who retains 1 per cent as his compensation for making the collection, plaeaaonakatf of tfw TCOaiader to tka credit «f Ike general fund of Ika county, and turns the other half over to the township, village, «r ci^ in which the business is located; except in the upper porfaanla, wkare the cntira anioant, iem tba ooOaelMtt laa,ia paid evar to tfcs toWMktp, ipghBa, at dtr hi tiMA tha k i ataBWi ia located. To kill not to exceed 15 beavers, a license fee of $10 payable to oottBty daik uka iaaeea Hoaaaa. Oaa^ of tha Boaaaa money goes to the alato ceaaad kmd aad anaJwIf to the coonty fenetal fund. Municipal REYENxnes. The divisions of local government are the townships, the villages, the cities, the road districts, and the school districts which are divisions of tho township; but under certain circumstances school districts may be coextenaire with cities or villages. , A. OBNKBAL FBOFSBTT TAXES. 1. Boae— Tho property included and the assessment and equal- igation are, in general, the same as for state taxes, except that villages and certain cities may make up separate rolb. 2. BmU— In townships the amount to be raised by taxation is fixed by the inhabitants at town meeting, subject to certain legal limitations. If the town meeting fails to fix the amount, the township boards may levy within certain limits. In Tillages the power to levy taxes rests witih the Tillage eouncil, nnder restrietions imposed by law. In cHies tho city coundl fins 1^ rate, 8iili|oet eko to many legal restriBtiooB. 3. CoUectioTir— This is, in general, the same as for state taxes. Cities, however, may collect in two instalments—one for general and one for dty taaras. B. POLL TAXES. Hie Tillaga eoimeil has the power to kvy a poll tax of $1 on all males between the ages of 21 and 50, except active members of the fire dopartment, which is paid into the general highway fund. o Alio Ik omteixAiicfli Aim tmtotuami taxmb. Hmts are no maaicipal hdMritanoe or oorporation texet. E. BUSINESS TAXES, LICENSES, AND FEES. In general, villages and cities may license, at rates to be fixed by tiie councils, billiard tables and bowling alleys; taverns and eating koaaes; public akowa aad axybitiQBa; aoctiaBaecB, hawkeia and peddlers, transient traders and dealers; hacks and other public vahkka; aaUdtoca lor p aaa a a g a w or }»tt^i wharf boats, feniea, and tott iaidges; maternity 1u>s])ital8; aad tiif boaida of heaUk aiay change fees for examination of plumbeta. Municipal govCTnmentB t aeei va e B a-lialKkeliqMortoawacellectod by the county. There is a special dog tax collected by a dog warden in each town- ship to form a fund for the payment of damages done by dogs to ghoop. dliaB aoay ako levy a tax on dogs. On every male dog ovar 6 months old, $1; every female dog over 6 months old, $3. For boarding dogs or keeping them for the purpose of breeding, sale, or exchange, when not less tibuk five m nmber, there is a kennel license of $25, which shall be in lieu of all other taxes. Hawkers and peddlers in the uppa peninsula pay a license not to exceed $100, which goes into the township fund vfaere iaaied. ScoooL Rkventtbs. Tho interest on tho state school fund, the principal of which was originally derived from tfaa sale of lands granted by the United States, is apportioned seoii- aimnatty to iSbib sAool districts. (See the proviaiona of Art. X, sec. 1, of the Constitution, cited above.) All money derived from the dog tax, after paying the claims of sheep owners, is apportioned to the school districts. There is a permanent tax of 1 mill on the $1 levied in eadi township. For finrllier revennes the school boards eatimate the asMNint fiiat is to bonisod af*4 H is knded hgf iSttt towndilp. Road Taxes. Road taxna are kwied eitiier hgr mtm of the electors at the nnrnial town meeting or bj the township board and the township highway commissioner acting jointly, who determine, within prescribed limits, the amount necessary to be raised. There are two funds, the 'liighway improvement fund," which is to be used for pennanent improTement only, and the "road r^sir fund." In addition to tho aboTB^ i^fM ffyJ taxes may be levied for bridges. A "oounty road system" may be adopted by vote by any county in the state. This tax is apportioned to each assessing district in the county in the same manner as the state and county taxes are apportioned. Money thus raised is expended on roads in the county, don|^ nated by the coonty road oomnuasionas. Qood roads districts. — ^Any combination of town- di^, villages, or cities lying contiguous in any county are authorized to form themselves into a district to be known as a "good roads district," which district can levy a tax not to exceed $2 upon each $1,000 valuation of said district. The tax is paid into Uie county treesury to be kept in a separata account and to be paid out by <»der of the road conunissionetB. LEGISLATION AFFECTING REVENUE LAWS: 1913. The tax on mortgai^es was extended to those recorded outside the state of Michigan, securing debts originating within the state. MM TAXATION AND R£V£NU£ SYSTEMB-MIllllSSOTA. license fee for all public accountants being fixed at $25. Unda certain coDditions cut-over and wild landa were exempted wm an imtiMi far' • piiisd «f line ymm. Hie isheiitaiiee te wm changed to include tlie gmndfather ter of the decedent in the Ifait cImi of heirs the amount exempted to the viie iwi IMOO A iMEiif I ce«l pef tamn «ll beeti ■pwihf tiiied. into imposed to «of«r th« liMim— flf iMo bmfm/Hm of factoriea. OiNUktjr hwwii of mpamriioni wwe tax for the puipoae of advertising the agricultural ad\'antage8 ol the state, etc.; also to levy a tax of 50 cents on the $1,000 valuation to establiah a county afl^ncultural department, and a tax of ^ 1 1# |HiiMlc %wffldfa^p- tb levy a spedd MINNESOTA.' tiM' pmwmSIm^. ■WftMtm of taautum, a* to etrtttn pulili* mmj oorponituiiiB, i«al estate mortgages, grain, and money and encBta, is known as the "general property tax." Although the state derives an increafflng amount of revenue from special taxes, separation of state and local revenues iMa iMl 7«t iMfln aceonqiU^ 'hk sMMnil 'imy,iinr«iiiii'iBMr iMdividsdMioIkMro: iMvvd fran tiM ad valom l«i on teltmnh ^d flioipiii|p>car oiHi^Mtnies and Ito.frosseaniiDKi'taz on railroad, teltflUlBey freight line, and express com- panies are deroted to state purposes only; those from jMoperty, tonnage, inheritance, money and ili fkmm tag, to b otii atn ta and hmk pnposai, and I ftwiM' tlio fffpo&B ppMmiuB tax on to local MMMia oiilr. CXmSIlTDTIONAL PROVISIONS. 1. Hi pis I S «f lianliHi AaU never be pended or coBtiacted away. Taxes shall be uniform upon the same oi eahjecta, and ahall be levied and o^ected for public pur- OMe hmybag giiBMidi^ ynUie wrliBBlliBaiM, pvblie acadamiee, colleges, universities, and all seminaries of , all chuidieB, church fgapetiy ueed for religioue puipoeea, m w wwp , nManraDw oi paraqr paMic coaiiiy, aaii pdilic p s up ei ty used exclurivdy for any public purpose, shall be «Mipt from taxation, and there may be exempted from taxation f—inal pn^perty not exceeding in value |200, ior eadi houaehold, fcirrM— 1, or head of a luaily, as 1km i^iiiiiKn any delMtae: fnridfd. That the legislature may authorize municipal corpora- liMH to levy and collect aaMmments ixa local imiwovementB upon p s | i Mlj l i M iiiliii lii i why wMh w i l nwpn i i toacMii -^ahatiDa; Ami^ §mmMfmrtker, TbaX nothing henia coBtainad ahall bo to aflect, modify, or repeal any existiaf lav pafiHSB iw As i liM el the gnMS earaingi of railroads. Sac. 32a. Aagr Inr providing for the repeal or amendaMilaf iagr lor hereafter enacted, whidi piDvid«tiuilany ttdating in this atate, or opwatiwg its mad •Maltot ospHiiBad, dtaH. la Mm of aO upon their real estate, roads, rolling property, at and during the time and I apecied, pay iato 'lie tnMory of ' lidi atolo a ( ^JPiieanpilation is derived mainly from the following sources: VllGeBefal Statutes of Minnesota and the Session Laws to 1913. 9ik Laws d Minnesota, compiled by the state tax conunisaion, eapgcially tlMi oaO' iw the companies now existing or hereaftor oqfanized, shall, before the aame ahall take effect or be in forom baaabmitted to a vote of the people «f tfis slBto aad to ailflsd aad artii«l Igr a 1 electors of the state vottug at tfSl dbetfM at iM be submitted to them. Sac. 33. The legialature shall paaa no local or apodal law regnht^ tho buildii^ or lapolrii^ of ■cfcoolhoMBo and dienMacof money for such purposes, exempting property from tUHliaa, or anthorixing public taxation for a private purpose. AancLB XI. Sac. 5. Local taxation. — ^Any county and township oiganiaatioB ahaU have inch powen of local taxation aa may be prescribed by lav. ▲ancLB iz. ^ 8oe. 17. TIm linMiliiio BMy impow upon the property within this •iBit «l any and all vmum or operators of any and all nionpiiat, parlor, and drawing room care, which run into or through this state; also upon the property within the state of any and all telegraph and tii^pksaa eHSfMrfw la As rtiia; alv vpta tta pMpartsr wiAla the state of all express companien, domestic insurance companiea, opeiaton of minea, boom companiee, ahipbuilders (provided that liaaMBdaMat dooa aot apply to lafiRiad property) a tax on prop* «ty aniioni vlUi otfMr toimor 190a aal OHsiap, paded or pMH fi'iilfiiorlwtiii. OITICEBS. The officers most directly concerned with taxation are: (1) AssesBon; lu IHMnMhijiii and villages, elected by the people far tao yean; ia cittiB, qipoialid ^ ttaeaaadb. (2) Town board of review, composed of the supervisors of each town, the snannwor, desk and president of each incorporated village, and iStm aaMMir, iSkA, aad mayor of eadi dty, except cMm vliaae diarteri provide for a board of equalization. The bonmgli coundl of every Ixnough constitutes a borough board of equalization. In dties of the fourth daaa, except those whose charters provide for a board of eqaaBntka, tt clerk, and board of aldermen. (3) County auditfur, who haagennalaaperviaion of the 1 (4) County board of eqwaBMltna, wmpm A of tta eourtgr ' misBionen and the county auditor. (5) Coaatiy t r ww aiwr, wbo m ooUtclgr of taiaiw «>Mlid ior yearn. fllato laxoaaHaimimi, compoiad of Haw SHatbeta appointed by the governor. Term of office six years, only one member retiring at a time. This commission exerdaea general saperviaon over the adia la ia li atiimoftbeai a a wmt s ad lMMliaakwssf ttosto to sad sitting as a board of equalization has the poviar «f SfSSlMBf lBd&> town and county assessments. SvATK RcvKiruss. 1. Base — a. The property inehiti and exempt. — AU real and peiBonal property in tlie state^ and aU penooal prop- TAXATION AND REVENUE SYSTEMS— MINNESOTA. 121 erty of penoM raiding tlierein, is snbjeet to taxation, exeepi as ttqmady exempted or upon the earnings of iHiich a papoanliisa is coliected in lieu of the property tax. (1) Real property indudes, for the purposes of taxSiition, the land itself, and all buildingB, atmctares, and imptuvcnento, or other fiztuies of whatsoever kind thereon, all rights and priAdleges appertaining thereto, and all minsi^ niaeialB, qaanieB, foanls, and trees on and under the same. Mortgagee on knds SM eovered by the in ii Ufl S i i i registry tax, •seept in the case of persons or corporations whose personal prop- erty ia expressly exempted from taxation by law, or is taxed upon tlwlMMia of gross earnings, orottMrmettodaof ooaaStMrtrtlinialimi (rf all other taxes. Lands of any railroad company exempted by the gross earnings tax law become subject to taxation "as soon as sold, leased, at con- tnetod to be aoU or teased." Whenever any special stock and land stock, or any other writing or instrument whatever, is issued by any railroad company to any petaon with a view to secure to the pefB(m any rightf titlet oriatoiert in the lands, that interest liBBSiW taxable to Aa hnHeraa otter real property in the state. (2) Personal property indudes all goods, chattels, moneys, and efbcto; all dupe, booto, aad vessels belonging to inhabitants of this state, whether at home or abroad; all improvements on lands the fee of which is still vested in the United States, or corporations whose property is not Mibieet to liie SHBO BMds and nde of tosaliain as other property; stock of nurserymen ; all gas, electric, and water mains, pipes, conduits, poles, and wires located in any road, street, or alley, and all tracks, roads, and bridges of stxeet railway, plank lead, tnmpilBe and bridge (XMupaniee, together with the poles and wires laid in connection therewith; credits of every kind over and above debts owed by the creditor; the income of every annuity, oakas the capital of tiia aaaaity be taxed wilida the atato; all pabUc stocks and securities; all personal estate of moneyed corpor- ations, whether the owners thereof reside in or out of the state; all shares in foreign corporations owned by reaideats of tins state; all d^wa ia baahi otgMissd aaiir the kwa oi the Uaitod Ststoi or of this state. (3) Exemptions, in addition to public property, are all public adiooOMNMe, acadentes, colleges, aaivesBltiea, aad all sendaartes of teaming; all churches, church proj)erty used for religious pur- poses, and houses of worship; cemeteries; institutions of purely public charity, hospitals, and their endowments; property of fire Liisspanimi. both public and private; public libraries; and personal piopMrty of each individual up to $100 in value; also the property of i^ricultural societies, incorporated under the state biw; camp amMriMfSaddriBhsBiaied for benefit of any incorporated miUtaiy organization; unifBaB,aaBa and equipment of munben of national guard up to $200. h. AMeasment—TIm aaaessmimt is made with n&r- enoa to tlie bidding and Tahia on May 1. Badptoperty ■hall befiitod and aasessed vmy wm nnnibiffwt jBat; pei-sonal property, annually. The lists are to be made under oath but the valuation b to be fixed by the assessors, each item at its true and full value in money. Shares of stock in corporations, taxed on capital and property, need not be bated. Fkom the gross amount of credits, which may include grain to the value of $300 held by the producer for sale, may be deducted bona fide indebtedness, except insur- ance premium notes and subscriptions to capital stock or to charitable institutions. Banks do not have this privilege of deduction from credits. WiDfiilly submitting a fabe statement in regard to taxes is a gross misdemeanor and punishable by fine not to exceed $1,000, or by imprisonment not to exceed one year. Real estate is assessed in the even numbered years upon actual view, at its full value, including the value of all improvements. The value of the land, exclusive of improvements, is also to be determined. In odd numbered years the assessor is to correct the assesa- ment for new structures or losses. Fkoperty undervahwd by oounty oflkials or unlawftiily omitted from the assessment may be called to the notice of the tax commis- sion, which shall thereupon appoint an examiner to assess the prop- erty at its true vaiae. T*sm so assMnd are a Hen on aU leal property of the owner in the county. Any mineral, gas, coal, oil, or similar interest in real estate owned separately from the interests owned in the surface of such real e^te ia aswsscd and taxed eeparateiy. The auditor of the state is to certify to the oooBtieB lists of public and railroad lands becoming taxable. Corporations, except those spedfically taxed, are M SSSSB ri oa their real estate and personal propwty and also on capital stock. From the market value of the shares of stock is deducted the amount of all indebtedness and the value of the property, real and peHonal, and the bateaoe Is fisted as "bonds and stoeka." Mortgages of building and loan associations whidiaiviapraMited in their stock are not to be assessed as mortgages. Banfc stock is asseasod where the hank is located, fhaaooottntaag oflScer of the bank is to furnish a statement of the stockholders and the number of shares. The amount of investments in real estate ia to be deducted from the capital and ni]^ fosd, aad Oa remaindar ahall be taken as the bade for valaatSon of tfaa duMs la the hands of the stockholders. Personal property of street railroad, plank road, gravil road, tumiafce or bridge companies w fisted Mid assMBed in ^ plaea where the prindpal place of busineps is located. Ev«7 pmm, finn, or cwpotation operating a grain elevator or warehouse is ta»»doa»loBa1h of ImiHper hiid i Hl saa l i e a t a n d < hi ¥ , and one-eighth of 1 mill on all other grain, hsaAd bgrMcheievatar or warehouse during the preceding year. The law provides for a separate listing of money and eredito aad iin piMMMi a flat tax rate of 3 mills on the ddlar in fieuof all other taxes. "Money" includes all forms of currency in common use, whether in hand or on deposit in a bank; "credits" include book accounts, notes, bonds, rente, aaan lt i e e, aad aBflrtgages apea which no tax has been paid. No deduction is allowed for debt.s. Money and credits taxable under the act are listed and assessed separately on blanks furnished by the tax conmiBBioa, aad the auBuasuiuiil ii reviewed and equalized like other personal property. The tax is apportioned, one-sixth to the state revenue fund, one-sixth to the county revenue fund, one-third to the munidpality, and one-third to the adiool difliiict in which tho prsperty is assessed. Vessels owned in or hailing from any Twrt of the state, employed In navigation of mteniational waters, pay annually 3 cents per net ton of their registered tooMge. Ihia tut is ia Ilea of aU other taxos. One-half of the tax is paid i» tha c saa ty ia wUA Ihe poll of haa of the vessel is located. A registry tax of 50 c«ito is imposed on each 13100 of any debt Becuiedbyam o rtg ag eoniealpwyerty in the state. The tax must be paid to the treasurer of the county in which the mor^aged hind is situated at the time of the filing of the mortgage and is in lieu of all other taxes 00 goA mortgages. The receq>ta from this tax are distributed in the same manner as real Oatata tUfls paid opoa the real estate described in the mortgage. c. Equalizaiion. — The town board of review exam- ines the aaseosnifint in its town or Alter A]xril 1 they may be collected by distraint and sale. Taxes on real property are a lien thereon from the SfSt Monday in January, and if unpaid on June 1, a penalty of 10 per cent attaches. They may, however, ba paid in two instalments, one4iatf prior to June 1 and one 'ludf pribif to Wefmbor 1. On 'tbe Ibmi Mom- cHiy li'iiainaiy an adainonai penai^ of o per eenl is dialled on didin^pMnt tauM,. ^apid on tbe &bI Mmday in May the county auditor is to sell at public vendue in land against which judgment has been entered. liqr tex due to the state remaining unpaid for 30 dl^ shall draw iniiifk at tbe rate of 12 per cent per "X. MIX TAXES. Tbmi ii' no atote ptM ttoL C. THS INHKRITAKCS TAX. A tax is impoaed on any trmsfer of pvopertjr, real, piwimMi, «r nuxedy <>r my interest Ibraein or income ^ere&om, except to ^|||||^ town, or municipal cor- porations within the state, for strictly county, toym, or munidpal purposes, in the followizig cases: 1. When the transfer is by will or by the intestate laws of the iiUe, from any penon dying seized or poaaeased of the juopaty atiilB ■ wpMiint mf tiifc ■lalii.. 2. When the tnmafer is by will or intestate laws of the state, of property within the state, or within ity jurisdictkm, and the decf* dwt wu a BOBierident of the state at ^ time of his death. 3. When die tnuwiv is of i»operty made by a resident or by a nonresident, when such nonresident's property is within the state, or within its jurisdiction, by deed, grant, bargain, sale, or gift, made 4. When any person becomes entitled to property by wmf Wtdk tanafer made before or after the pamge of this chapter. i. Wbai wKf penon dmB esoreiw a fomm of appointment, d«- lifed iWli:diyitfMi of property made before or after the paamge of this chapter, such appointment when made shall be deemed a transfer taxable in the same manner as though the property belonged .iPO'dnsa sf sack pewM. 6. This tax shall be computed on the true and full value ia moutf of the property at the date of the death of the decedent. When the property which passes by any such trans- fer does not exceed in value $15,000 and does exceed the exemption granted, the tax is: ^) la the case of a wife or lineal issue, 1 per cent; (2) in the case millB on the dollar of the stoto adhotd tax. The stote's current school funds are apportioned among the several counties, according to the number of scholars, and thence to the school districts. Liquor liccmMB and fines are also so apportioned by the county. Hie oowi^ eommlHiiiMiB alMi lety m anmai tax •f 1 Mil, known as the "loeeliuiil tax." In school distneto of over 50,000 inhabitants the total iefy »ar nm aaad 8 anili on the ckillar; in distriets haTing 20,000 inhabttantB and not over 00,000, the leiy k not to aoBceed 11 ndlb. LEOISLATION AFFBCTINO BEVENUS LAWS: 1913. The full value asseflnnent was relaxed eo as to permit iron ore, minedorunmiped,tobettBBoaoodat60percentof truevalue; bovm- hnid g oadi s a dtuiBitm atatyrcwt; lh« Hock, poultry, i«riail> tunJ products, stoda «l merchandiae with fixtures and furniture oaed thwewith, all tools, implements, and machinery and all un- p lrtt a d imI estate, except iioa mines, at 33^ per cent; and all other IHoper^ lal^ect to genenl property tax at 40 per cent. The personal property of street railroad, plank road, gravel road» tmnpike or bridge companies, was made liatable in the county, town. companies were taxed 8 ] per eaat on their.gross pj^mingp- Ito mortgage registry tax ntes m ndooed to 15 cents on «sdi HM wliere mortgage runs for five yeais or Itm and 85 cents where for more than five years. This tax is appropriated one-sixth to the state, one-sixth to the county and the balance equally betiroen the school district and otiMr soMMMsa la w MiM tte nsl ostaHi adit- gaged is situated. Pharmacists: Examination, |5; annual lee, |3. Anst ffflnpaniew wsse taxed 5 per cent ol ^eir gnw ttirnh^ Such companies irfudi mosive deposits subject to rlisdt stiMr ttoa trust deposits are assessed as incorporated banks. Fire insurance companies were taxed three-eighths of 1 per cent ol their gRw piMiow te liilalnaaBa erty shall be taxed in proportion to its value. The Ifgishtm a aaqr, howeTsr, impose a per capita tax upon sudi domes- tic animals as from their nature and habits are destructive of other property. Property shall be assessed for taxes under genenl laws, andVsrnaiteMfulss,aoeaitt«toils1nMvahw. Batdwktlsla* ture may provide for a special mode of valuation and assessment for ra ilr oads, and railroad and other corporate pw y er t y, or for particular species of praperty belonging to persons, corporations, or associi^ tioasnotritnatodiriwQjriBOMcoaBty. But all such property shall TAXATIOK AND REVB^TSS gygTEMS-MISgaSBIPPI. to levy county and special taxes upon such assessment as in other cases of property situated and assessed in the county. gn. 80. Fto^sion shall be made by general laws to prevent the sbMSby cities, towns, and other municipal corporations of their powcn ol assessment, taxation, borrowing money, and contracting Sac. 90. The legislature shall not pass local, private, or special laws relating to the exemption of property from taxaUon or from levy shall be taxed in the same way and to the same extent as the property of individuals, but the legislature may provide for the taxation of banks and bankii* capital, by taxing the Aares accord- to the value thereof (augmented by the accumulations, surplus, and unpaid dividends), exclusive of real estate, which shaU be taxed as other real estate. Exemptions bom taalion to ^if^^ cnpaaAxm aro IsRally entitled at the adoption of this constitution shall remain in full force and effect for the time of such exemptions as expressed in their respective charters, or by general laws, unless wxmer lepesled by the legidatere. And domestic insuMnoo com- panies shall not be required to pay a greater tax in the aggregate than is required to be paid by foreign insurance companies doing business in this state, except tothe extent olAeexcsssolAear ad •valoNm taa over the privflsgetax imposed upon sudi foreign com- pnies; and the legislature may impose privilege taxes on building nd loan atBodali iin '' in Ueu of all other taxes except tiHi(aaeb cars not being otherwise listed for taxation) pay an annual tax dS per cent on their groaa eanuofs in the sUte in lieu of all other taxaa. The tax iaaaMand hy^MMrtaaadltor upon thegraai eamingw forthe year ending December 31, and ia collected by tiw itate treaaumr. Life insurance companies are required to pay annually a tax of 2\ per cent upon the giosB amount of their premium receipta in the state, less death claiaa, ■aliimil waliwianli, aad «wk M^Umit paid under policy contracts in the state during the year; and all other than life inauiance companiea pay a tax of 2^ per cent morcial agencies, $100; canning factorieo, 910; round bale cotton preaa-4,990 balea, 919; 1,900 to 2,990, 920; man than 2,000, 930; cotton brokers, $25; cotton factors and buyers, $25; cotton compress company, $50; capacity 20,000 to 30,000 balea, $100; 30,000 to 50,000 hake, $150; over 50,000 balea, 9200; cotton weigher— less than 2,000 bales per year, $10; 2,000 to 4,000, 915; 4,000 to 5,000, $»; 9,990 to 8,000, $25; 8,000 to 10,000, $30; over 10,000, $35; fruit and vegetable trading cars, $100, any firm operating 2 or more caia, 9300; electric Ui^ceaifaBiM to dtiaaefleai than 9,090 fahabHuta, 925; 5,000 and less than 7,500, $50; 7,500 and less than 10,000, $75; 10,000 and leaa than 12,500, $100; 12,500 and leas than 15,000, $125; 15,000 17,500, 9150; 17,600 and lees than 20,000, 9200; TAXATION AND REVENUE SY8TEM&-MI8S1SK[PPI. employment aflaotl, 9500; shows, exhibitions, etc., per day, 95; expraaa compaaiaa, 9250 (also 94 per mile of first-daaa trade ov«r ivUdi hadaaM ia opMatod; 92 per mile on all second and third class track); maintaining place for the delivery of liquors, $6,000; feather renovators, each county, 9100; fertilizing companies, capital lea than 910,000, 925; 910,009 to 919,900, 999; 920^000 to 999^ 975; 930,000 to 950,000, $100; 960,000 to975,000, $150;$75,000 to 9100,000, $200; over $100,000, $250; feniea (other than steam)— hicome. $300 to 9600, 96; income over 9600, 910; steam ferries, $150; gypaieB,9269faraadioe«Bty; ghia, 925; guarantee companies, $100 (no additional tax to be imposed by cities or towns) ; fortune tellers, in each county, $100; architects, 910; breweriee— bottling, $150; bncfcyaida making between 95,999 aad SOO,eOOhiidc peraanmn, 95; 990^ to 1,000,000, $10; over 1,009,000,990; dealers in coffins— cities ertowns of less than 1,000 inhabitanta, 910; 1,000 to 2,000, 925; 2,000 toliOOO, 950; 3,000 to 5,000, 975; if dealer ia an embahner, 910 addi- (kaid; Udaahr to aa undertaker, 9100 in all cities; contractors- cities of over 10,000 inhabitants, where the number of men employed ia 10 or more, 950; 3 to 10 men employed, $30; cities of 5,000 to 10,000, where Hw number of men mq^oyed ie 10 cr more, 920; 3 to 10, flO; cities of between 2,000 and 5,000 where the number ol BMB employed is 10 or more, $15; 3 to 10, $10; towns of less than 2,000, 97.60; confectionery store, $5; cottmiaeed buyers, $10; em- halaiwii, 910; '^j^-*^ (dvil or electrical), $5; foundries and machine shops, in cities of over 10,000 inhabitants, $50; 5,000 to 10 000 $25; gas companiea — cities of less than 2,000 inhabitants, $30; 2^000 aad lea than 6,099, 980; 5,000 and kaa than 10,000, $100; 10,000 and less than 15,000, $150; 15,000 and less than 20,000, $200 ; 20,000 and less than 25,000, $250; 25,000 and over, $300; hotels — capacity of 100 guests, in dtiea ol over 5,000 intebitanta, 9150; capadty, 50 to 100, in cities of ovw 5,000, 9100; capacity 25 to 50, in cities of over 5,000, $75; capadty leaa fhn 25, in cities of over 5,000, $40; capadty of 25 in dtiea of 2,090 to 5,000, 940; toaa capadty, 920 hi dtiea ol- 2,990 to 6,900; towns of less than 2,000 and in all other than incorporated towns, $10; unincorporated districts, capadty 25 to 75, $25; over 75, $50; ice factorioe— capadty 5 tone pOr day, $25; capadty 10 tone per day, 995; capacity 10 to 15 tons per day, $50; capacity 15 to 25 tons per day, $75; capacity over 25 tons per day, $100; incorporated insurance agencies, dties of over 3,000, $100; less tium 3,000, 9S0; fira iMarMMse ageata, dtiea «t over 2,000, 930; otheiB, 915; life inaunaea agents, in each county, $10, in whole state, $30 ; industrial insurance agenta, 93; iwent for insurance other than Ufe or industrial, $10; junk deakm, citfaa over 10,000, 950; 9,099tol0,000, 925; olhen, $15; laundries, with we^y receipts over 9*10, cities of 8,000, tax is $25; less than 5,000, $15; agents of foreign conqianiea, $5; lawyers, $10; insurance companies, $100; fraternal oidefB, 926; hghtBuigrod ageat, eacA eovnty, 9200; livery M>U»- towns under 500 inhabitants, $5; 500 to 2,000, $10; 2,000 to 3,000, $20; 3,000 to 5,000, $30; 5,000 to 10,000, $40; over 10,000, $60; each other stable in which animala are stabled tor a fee, olhertiiaa Kvery, fiaed, aad aale stable, $10; lumberjards, sales 500,090 teet or more, $100; 250,000 to 500,000, $50; 100,000 to 250,000 feet, $20; lumber dealers or broken, sales over 20,000,000 feet, 9160; 10,000,000 to 20,000,000, 9100; 6^090,099 to 10,999,000, 960; 6,000,000 or less, 925; lumber buyer, 925; lunch house stands— railroad, $15; others, $5; meat markets— dtiea of 10,000 or more inhabitants, $25; 5,000 to 10,000, 915; 3,000 to 5,000, $10; leaa than 3,000, 95; merry-gtHnaada, ete., dtiea, 925; towns, 910; oleomargarine dealers, 95; oil depots, $50; hacks and omnibuses— cities 2,000 inhabitants or more, each hack, 95; lees than 2,000, $2.50;drayB, $2.50; optician, $10;oy8terfiahermen, eadiveaadofoBetoagrombardenqraBder, 91; lto5tQns, $2.50; 5 to 10 tons, $5; 10 to 20 tons, $10; over 20 tons, $15; oyster dealers, dties of 5,000 inhabitants hoiae wi^oaa, 926; aelliag cottoneeed oroookuigoU, each one- hoiBe wagon, $10; two-horse wagon, $15; restaurants— cities over 5,000 inhabitants, $30; dties 1,000 to 5,000, $20; others, $5; real eatate agents, dtiea ol H>^ er over, «»; 6,000 to 19,000, $15; under 5,000, $5; scalpers, $25; sewing machine agency, $100; agent, $10; each company, in lieu of i^ncy tax, $300; shooting gaUeries, cities 4,000 ot more, 990; dtiea 2,000 to 4,000, 916; dtiea 1,000 to 2,000, $10; towns less than 1,000, $5; sawmill", rapacity 5,000 to 7,500 feet per day, $10; 7,500 to 15,000, $25; 15,000 to 25,000 feet, $50; 25,000 to 50,000, $100; 50,000 to 75,000, 9160; 76,000 to 100,000 feet, 9200; over 100,000, $250; shingle mills— capacity 5,000 to 10,000 shingles per day, $2.50; 10,000 to 20,000 shingles, $5; 20,000 to 30,000 shingles, $10; 30,000 to 40,000 shingles, $15; 40,000 to 60,000, 990; 60,000 to 76,000, 926; over 76,000, 9S0; atove and spoke factory, $25 ; street fairs, per week, $10; shows in general, per day, $25; side shows, per day, $20; trav- eling gallery, for each county, $10; skating nnk or bicyde rink— dOm el over 10,000, 960; 9,000 to 10,000, $30; 1,000 to 3,000. 915; under 1,000, $7.50; sleeping car and palace car companies, $2.50 per mile of firstK:Uue railroad; and $1.60 per mile of second and third dMaraiboad over whidi the oeoipaByroaBitocaBa; aodafo^aia'— towna of over 2,000 inhabitants, $10; towns 300 to 2,000, $5; soda water in bottles, $2.50; stallions, jacks, $10; stoiee, atock under $300, $2.50; stock $300 to $1,000, $5; stock $1,000 to 92,000, 910; atock 92,000 to 99,800, m; atock 99,500 to $5,000, $20; stock $5,000 to $7 500, $25; stock $7,500 to $10,000, $30; stock $10,000 to $12,000 $35; stock $12,000 to $15,000, $40; stock $15,000 to $20,000, $50; stock $20,000 to 925,000, 900; alodc 926.O0O to 996,999, 990; rtaek 935,000 to $50,000, $120; 8to< k $50,000 to $75,000, $200; stock $75,000 to $100,000, $250; stock $100,000 to $125,000, $300; atock over $125,000, $350; second hand clothing, $500; telegraph coai- fiA* ixpsMdag 1,000 milee d line or more, $250; telegraph com- panies, per mile of line less than 1,000 miles, 25 centa; telephone OEchangea, 50 subscribers or lees, $2.50; 50 to 100 subscribers, $7.50; 100 to 125 enbacriben, 912.60; 12etol76aabacnben,9»: 176to226 Bubscribers, $37.50 ; 225 to 300 subscribers, 950; 300 to 500 subsmb- ers, $75; 500 or more, $100; long-distance companiea, 1,000 miles or more, $260; 500 to 1,000 milea, per mile, 25 cents; 250 to 800 Bulea, per ^le, 16 oenta; 199 to 280 nilea, per mile, 10 cenis; less than 100 miles, per mile, 5 cents; theatersK-< ities of over 4.000, with seating capacity of over 750 persona, $100; wiUi aeati ng capacity of leas than 750 persons, $50; dtiee of 2,099 to 40K$&KH aHm ol 1,000 to 2,000, 925; other such halls, $5, dance halls, $10; trading cars— traveling 250 miles, $250; 150 to 250 miles, $150; lees than 150 miles, $100; vendors of spectacles, each county, $10; for entire atate, $50; tran- aiemt veadon «l bed epriags, if maker, 916; each employee, $5; ii not maker, each county, $5; territorial agency for bed springs, or washing machine, $25; vendors of jewelry, transient, per county, $50; vendotBoletovea,ctodBB,aadirefaielea,per«oaaty,$260;ttaB- sient dealers in merchandise who take security therefor on any other property of any kind additional to the property aold, per county, $500; tiupentine distilleries— daily capacity 10 banela or leas, $25; 10 to 90 bwreb, 980; over 30 barrels, 9100; vetariaary surgeon, 910; waterworks— citiaa ol 10,000 inhabitants or more, $250 ; 3,000 to 10,000, $100; 1,909 to 3,000, $50; less than 1,000, $20; artesian wells, $10; dealam ia deadly weapoaa. 9109; air gna aad tofgat Jflui. nn, ■iiBlimiia rin^r i ol 900 iahahitoato er leaa, 92J0; TAXATION AND REVENUE SYSTEMS— MISSISSIPPI. «| 300 to 500, $5; villages of 500 to 1,000, $10: 1.000 to I ilS; over 2,000» 1^0; woodyards— citiefl of 8,000 inhabit- Mm. 5,«m to SM iW; iw(i» «M nfawnl imtor iaitleis, 130; sU^ ■geiicy mIb of miiMnd vmters, $20; tnonieDt of mmenl waters, $10; c%ar stands, $10; dealers in cmIi ^rpevriters, adding machines and credit MffBteta, $10; in «iiflai»l wmrm moA mmMm, in mmtjf tUMH ■Bible ilialinw, $15; scnirity dealers or loan t^nta, $25; near hem >; cottfloseed-oil mills, capacity under 20 tons per dmjf UTS; betiKBMft W and 100 tang, PW; I; between 140 and 175 tons, $78^ be- tween 175 and 200 tons, $1,000; over 200 tons, $1,250; mail order bwLneaB, $10; railroads (mileage within levee district on which mm piid, w w i eptcd ) int dMi, pm laile, $45; second I. $25; third class, $10; narrow gauge, $2.50; levee district, first , $20; second class, $15; third class, $7.50; narrow gauge, $2.50; bOTrii]«aUeya,iiiiiiiiciFyiti»iiiMi«2,000,|90; dtiflB 2,000 to 8,000, SW; ciliMS^OIOtolOWWO; citie8,10,000and over, $100; moving picture show, nttHBg capwi^ less than 750, $50; 750 to 1,000, $75; l,OOOflrov«r,flOO,«]i«fB •iMAattnM:tion is located in a city or town mOm Vm m; Ijm t» m; an tnouim of iMlty other Htm hf dMdi of trust or mortgages, $1 per $1,000 of the conaid- ■niiin; meiMoh, etc., bottlers, daily ci^iacity less than 100 dozen ieltiMbll*; ]00to200doBenboltia%il00; 900to400doaen,fl60; over OWdoaen, 9400; wfaolenfo dntoa in these drinks, $50; retail i|tO«WOVer 1,000, $12.50; towns 300 to 1,000, $7.50; under 300, ii; wwrt ** vefaideB, under 25 horsepower, $5; 25 to 40 horsepower, fiK; ii to 80 hampmrm, 920; over OO boraefwww, 939; ttidiog eitiacling turpentine, one-fourth of 1 per cent for > or boK; cieuoting pknts, ime-fortieth of 1 mill on each «f tiiriber traiiMd; tiaihw hwdfe, oouiMiqr m pmrfi^koiding rljOW mam, 20 cent* p« acre; wholesale packers, $250; each t, $10; aotmobUe garage, or deai|||||itiai m 5,000, $60; less , S,000. 929; «ch automobile foilHIii dflM over 2,000, 910; ■ boal for him, 99; ne«aiaal» on tiaine, 950, 20 cents additional per mile of track over which business is coniucled; ice cars retaiUi^ ice, 925; selliiv camion aackora oyer 9iMte,929; nuuieiidaiit iiBiitili, 910 to slrtB, 910toCBCTl3F. CmMemmmUkn, or their wives or widona, deaf and dndb, or iMimed persons are exempted firom paying piivikge taxes on cer- occupations or trades, provided thiqr are lendents of the state Insoiance. 'tek^ph, express, sleeping ear companies, building wi luan anwriatiimn. ani commercial sg isai ti eB are required to pay Hi: tliiir pirilium fit liwr tm^hrr |— .*« |w,«Uy ildadhlethetajc OtherpdMhgesanpaid to the county collector, fhe license isa personal privilege and deoa not ezomiit from taxa- lian the pnqwrty used in the businen. r«f flMe.--IasiiingcoauniHioBOtonolHieB, 95; charters of ) not for profit, $3; charter fee on corporations for profit — lUDck $10,000, $20; $10,000 to 930,000, $40; $30,000 to $50,000 'iii; 9Bi,000 and onrer, oMNleudi of 1 pOT'Oaiiil (noise' is to exceed 9150). Amendments to charters, $5; foreign corporations, charter, 915; filing articles of co n s d idati < m, 925; for certified copy of a char- ier. 910; for filii« other articleB of i«raeinentbetiieaiG«ipQiations, iBMnnce commiseioner.— From insorance companies, certifi- «ni8aefonthontytogeneral or district agent or manager, 93; to local ^ent,92; fiKi^ pwKminMy iH rtWiwt , 919; annwd rt a t e i s m , 910; ijopf of aunnal statement with certificate, $5 ; fi 1 i any other paper, $1; certificate of examinati school purposes. The returns from the dog tax are credited to the schoolhouse improvement fund and are dktributed in the districts where collected. School districts may by petition of a majority of the resident taxpayers levy a special tax sufficient to pro- vide foel and other Inddmtal expense of the school in said district. For county agricultural liigh schoob a special tax of not more than 2 mills may be le\ned annually. The state board of education may order paid from state funds $1,000 each to counties maintaining agricultural hi|^ schook. 4 ISO TAXATION AND REVENUE SYSTEMS-MISSOUBI lOSSOUBI.' Missouri draws its revenue lanrely from the general property tax for state, county, and municipal purposes. This is supplemented by an extensive system of Iwwi- mem Um and Bcenacs uid mixilblffiffaliiiliiritamlasi. 'fine BO tpeiskl ooipoimtioii ta^ Ifco pMBUUiiit of fbnign ifiMurance companies. There are, howatw, m numlMr of important fees levied on insurance companies, and for incorporation. Thfi poll is left to the countiee and municipalities. Sacl. ThetMiiif iww«rii»y beexercifledby the tmwal aathacity gimnted to them lif Ivcom^ and other corpmte purpoMs. »m:,2. Iliepowertotaxcorpontirasaiidcotpontopraiiuiljf rinll ■at W—wi— d atwMpwided by act TT^5". other than Sac. 8. The state tax on property, exclusive of the tax necessary to pay the bonded debt of the state, shall not exceed 20 cents on the m wan nai bqi «zceed 15 cents. SBC. '^^'^'^^^^'J^^^ ^ corpomtion. the inhabitants thereof, Mr Ha fnfvtjr tlMraia, daU ho i«- tegad Ibaai iMr « its vrapottlaaata tlMm of IBEW to io lovied for state purposes, nor riiall in any form whatsoever. 10. Hm ftuamal ■ nwhl y Aa oviM, or otfHT annicipal corporations or upon the in- I or property thereof, for county, dty, town, or other munic- ipal potpases. hut may, by genenl laws, vest ia tho county purposes the annual lato on property, ia oovaliia liaviag' •MM>OM«r ll>% ii»U not, in the aggregate, exceed 50 rente on the $100 valuation; li«aanties having $6,000,000 and under $10,000,000 said rate shall not flBBeaad 40 cents on the $100 valuation ; in counties having $10,000,000 aad wdvlNMM^ ntoafaaO not exceed 80 oaata on the $100 valuation; and in counties ha\ing $30,000,000 or more, asid mte shall not exceed 35 cente on the $100 valuation. For dty and town purposes the annual late on property in dtiaaaad towwlavim 80,000 inhabitants or more dmll not, in the aggregate, exceed 100 cents on the $100 valuation; in cities and towns having laas t^*" 30,000 and over 10,000 inhabitants, said rate aball not ex- Sac. 11. Tmwb for county, dty, town, and school purposes may bo aad oliMti of IwalitB; bat tho ntetfoa •ouMod lia mliatiaa of Ha same property in such ^dtr, ot'.a(lawl.diiiictfif iMoaadoounty puiposoa For * This compilation ia derived mainly from the following sourcflK ~ ' 'i Statutee of 1900 and Session Laws 1911 and 1913. 10,000 and more than 1.000 inhabitants, said rate shall not exceed 50 cents on the $100 valuation; and in towna having 1,000 inhabitants or ksB, said lata Aall aat oaeoid « coBli «tt tfca flOO valuation. For school purpooss ia diatrids composed of cities which have 100,000 inhabitauta or more, the annual rate on property ■h*» not exceed 00 cents on the $100 valuation and in other dia- trfetidOcaatefttatMtvriailka! Pt mk U , The aforaarid annual latea f«r sdmol parpoeee may be increased, in districts formed of dties and towns, to an amount not to exceed $1 on the $100 valua- tion, ^"d in other districts to an aaouat not to axcoad 06 oeoda Hkt nti vakadiaa, on tho co ndition that a majority of the votera who are taxpayers, voting at an election held to decide the question, vote lor said increase. Fw the purpose of erecting public buildings in oaaaOaa* dliaa, or Mteal OfalriclB, Oa nmoa of taxatioB horoia Bailad aiay be increased when the rate of such increase and the liiB|iiaa tar which it is intended shall have been submitted to a vote of flw people, and two>tfdidi of tka qaaSiad volan «f aach ooaatjr, dty, or school district, voting at such election, shall vote therefor. The rate herein allowed to each coiinty shall be ascertained by tho amount of taxable propwty therdn, according to the last assessment for alata aad ooaaty poqioaaa, and tta nia aDowed to each dty or town by the number of inhabitants, according to the last census taken under the authority of the state, or of the United Stataa; add reatiictions as to lataaohall apply totaaaaof avorjr Uad aad daacrfp- ittar gaaMal or spedal, except taxes to pay valid indebted- fodsdng, or bonds which may be issued in renewal of aoch i: FnmMt That the dty (rf St. Louis may levy for ^ ^«paaaa, ia addWan ta tta anaidpal rate of taxation above provideliances used or kept on hand by manufacturers, constitute a claas neparate aad distinct. <4) AEonpliona, in addBtion to public property, are: Property used for religious piupoees, indoding churches and pantonages; schools and institutions of charity; property of agricultural and hor- ticultund societies. (See Constitution, Art. X, sec. 6.) There is also certain property exea^ted by h^gjUattaa eoatcact ptiar to liMi adoption of the pre s e nt constitution. h. Assessment— Jn general, Hieie is one aasessment roll made up by the assessors of the counties, towns, and districts, but certain property is assessed by the state board of equalization. Every person is requirerl to make a stateraent under oath of all his real and per- sonal property, wilii the Talne tiieteof as of tlie 1st of June in each jear. Penalty for nfonig to lakB tfae oath is a fine of $10 to $1,000. The assessor is to i all property at its true value in money or the price at the time of listing, but if a person fails to make his statement, the assessor is to list the property at double its value, or at treble the value in case of a frandnlent list. Mortgages on real eaiate are assessed as personal property, and tiw mortgagee is required to give them in for taxation, while the land is also taxed on ita ai Bu i ai vafaio wUhanA dodwrtiag tho vafae of the mortgage. their true value in money, less the value of the real estate repre- sented by them, together with all reserved funds, undivided profits, premiums, and eando^ Inaozance companies doing business on the mutual phm without ductal stock are to make letara of tile net value of all assets. The taxes assepaed on the shares of stock or net assets are to be paid by the corpcniioa and may be recovered by it boaa tiM shsreholdoBB. Sbarss of aloek ia iMainifs< liiiiim compa> nies are not subject to taxation against the oimem. Taxes on dums of stock in an insurance company and building and loon association are payable by iSbe owners thneof, aad not by the cotporadon or association. Railroad property used in operation and franchises are assessed by the state board of equalization, including such proportion of the total valae ci the n^ing stock as tiie nasAtr of miss in the state bears to the total length of the road. The vidt rale thus applies to rolling stock only. Tho county courts of the several counties examine the statements made by the railroads and mako correctioDa hetaee submission to tiba aiale board. Car companies of all lands are assessed by tta atate board on tlM avenge value of can in use in the state. tlM oatiie property, real aad pononal, incivdiqg banchises, of street car companies is aasesaed by the state board on the basis of returns to the state auditor in the manner that railn>ad ]>roperty is assessed. Tfae state board of equalization apportions its aaseesment to each county, municipal toaranbi^ dty, or ineorpor al ed tonm in which the road b located, according to mileage. "Local" property of railroad companies, including lands, ma- ddne and wodc ahopa, aoaaAonses, warelMaaea, and ote baild* ings is asseawd by fh a anisi ur aof flw aewai coantleBt cities, toana. and villages. Tdegn^, telephone, toll aad inlmtate bridges, and express ' by ^km alate board 'Of oqvaiiaation on iMr TAXATION AND REVENUE SYSTEMS-mSSOURI. pipartjr, real and personal, including franchisee, in the same man Mr MiaUnMkd property. iWdty foe failure to render the required ■ttteinent is forfeiture ol 9m tat coouty pvlilie Kiwal had im «c3i caaMy M whidi bucIi bnd^, ■magnm, 'I ri nii ^ t ^ Itlifinnfi ^■■pugr has used its franchisesi. H» IkanchiaeB (other than the right to be a corpotatiim) of all cwM, virtw^. elMAfe Vi^ aai gMimpwiflB, aad ef an^^^ <|iiMi fdbfic corporations poeaessing special and pe* uliar ])ri\-il^€« and aathorized by law to perform public service, are asBeaeed locally as other property of sncli corporations is asMsed. e. E^pioiizatitm. — Cities of the first class have their mm iMMffdB ol apped, wfakli eqaafiw liw city Mo c ao to ndke it conform to its true value. The state board of equalization adjusts and equal- izes the valuation of real and personal property among tliA aevearal wmfam in the state. It has power to •qmiie tiiB Mwimmtml of eaeli thm of property, nal a»d pmniial, aepanMy. 2. Bate— fbe state tax on property, exclusive of the tax neces- sary to pay the bonded debt of the state, is fixed by the constitution and is not to exceed 20 cents on the HOO valuation; and whenerer the tazaUe property of tia state ammuitB tn 1000^000,000 tlia mt^ not to maomA U emU, Wot tlie payment of state indebted- mmm. the rate is 2 oents on the $100. Hm qualified electors of the state at a special elec- tion in August, 1911, voted to levy an annual tax of 2 eents on each $100 valuation to provide for accruing interest on bcMidB iiii the creataon of a ainlang fond lor the purpose of eraetiiig a new state c^pilol. Taxes are collected by the collector of rereniie for liie county. He gives notice when the taxpayers are to meet him and pay their taxes. After October 1 the coUector may seize and sell goods and chattels as under execution, and after January 1, 1 per cent a nHnlil is added. Taxes are a Ben on real proper^ on ididi they are assessed, and after Jannaiy 1 the state's 'Wmm 'for taxas"iiiay be ^wloieed hj waaM and asie. Ibilniad taxes due the state, county, cities, towns, villages, and sdiool districts are due September 1 md payable to the county col- lector, llieae taxes are delinqueattllir January 1 and coUectioii 'ii mtami. fiis eoifeclor is eompeniated by eommismis on the aBMMUit oolwted. B. POLL TAXES. Tharo Is no state poll tax. (See County Revenues.) ff, , tnOBOBMMCM 'TAX* Jti property passing by will or by the intestate laws of the state, or tssniifoned In contenqdation of death, ote ikan to the father, mother, hnsband, wife, •iaiilid'ehiM, or dinet^ lineal disQendaiit» is'sobiaet tO' a tax of SS im each $100 of clear market value. Prop- erty conveyed for educational, charitable, or reUgious purposes exclusively is exempt. The proceeds of this tax go to the state university. This tax beoomea due and payable at the death of the daeedinl. If paid within 0 months a disoooni of 5 per cent is allowed; if not paid at the expiration of 1 year interest as provided for deUnquent taiBBa la ohaiged from date of aooniai until paid. D. oonoBanoK TazBi. Corporations are in general taxed on their property as individuals. Express companies pay a state tax of H per cent of their gross receipts wttUii lhaatalt. Domestic insurance companies are taxed on their pnporty and paid-up capital stock. Foreign insurance companies are assessed on premiums received in die state at tte nte of 2 per cent per ammm in lieu of all other taxes except that fire insurance companies an credited with canceled or returned premiums actually paid during the year, and with premimna cm reinsurance with companies Hceeaedliillwalste. Oa a l i lff ellMatMKgoaitftfta t w uil y fe iw gB insurance tax fond for sdiools, and is apportioned to the counties according to the niunher of school children. St. Louis is accooatod a county in the apportionment. m. BDBiiinsa tazbs, iJOBwaiSi akd rue. The taxes on merefaants and on BMyMifoetiiifln an in fonn Beeose taxes, but are in fact proper^ taxea. Both state and counties indnde them in their reports of general proper^ taxes. Metchants. — No penoe may deal as a merchant without a license. Hie tax is an ad vakHSi tax equal to that levied on real estate and hmed on t^e lli f^ t ■ b i b bb I el att goods, mtm, mad aw wl i M dise merchants may hsveia their possession between the first Monday in March and the fint Monday in June, a statement of which every merchant is required to make to tiie county bbmbot. OoamdsriflB mtKibKMM are not required to pay on unmanxi&ctured articles merely consigned for dale. The license authoiiaaa tli* WMwhailt to deal at only one place within the county. M iBiilw iMi WB ft n nMiiiifiw iiiiiMii wn In tin Hrnmi nil and la-md urn ff^ mr male n i n\ and finished product^, as well as^ on all the tools, machinery, and appliances used by them, in the same manner as merchaolB. Hiey are to make their statement of fte greatest aggre> gate BMoailtof raw material and finished products on hand betwoea the first Monday in March and the first Monday in June. Beer man- ufactuieiB in the state are subject to state inspection, and for their serriew^ iM peelewreceiveafceflllceatagtfoafarfaiipoc ti Bg •ad gau^ng, and 1 cent for labeling each package. Twenty-foiur quart and 48 pint bottles are considered as constituting a package, in the meaning (rf the law. FlMkageecQairfBiiigoivwSgdiOMam coMtowd aa cooatitatiBi «m iwihgt evwy * fiflias sad inctions thereof. Taxidermy.— Permit, annual, |1. Dealers in futnrM.— Hm sale of slodoi, beads, and cwnn d fth s for future delivery requires a written memorandum oanUdhdMA be placed a state stamp of the value of 25 cents. Auctiotneers.— License for 10 days, $10; for one month, $25; for tbrae monihs, $50; for six months. $75, and in addition a collector's lee of 80 cents for each license. There is also a tax of 1^ per cent on tlie pffoeeeds of all sales of personal property excep>t corporation ■locka. TlM coQBtjr covrti aaay'gndaste Os Ho«BM tu to be iB^eaod on «ch. llMa,. fMVldsd ftat tito Itt to tiis illit' te' d^ TAXATION AND REVENUE SYSTEMS— MISSOURI. 133 maaAm is not to be less than $10 nor more ttma flBaaadtte«QBBty tax to be not less than that of the state. Broken. — ^BrcdcerB are taxed for six montlis, according to I3ie amount of business expected to be done, or the amount of capital to be employed: $5,000 or less, $50; $5,000 to $10,000, $75; $10,000 to $15,000, $100; $15,000 to $20,000, $125; $20,000 to $30,000, $175; $M>,OOOto$80m 1280; |BO,OOOtof7S,eOO, $800; $76,000 to 9100,000, $350; $100,000 to $150,000, $400; $150,000 to $200,000, $450; $200,000 to $300,000, $500; $300,000 to $500,000, $600; $500,000 and over, $1,000. BiUiard tables. — $20 each; other gaming tables, $10 for eadi. Ferries. — Amount to be fixed by the county court, $2 to $5,000. Hunter's license. — resident, limited to one county, $1; state Insurance brokers.— Certificate, fU^ ieisglilal and pfttintiBl companies, not to exceed 50 cents. Fieddleri for each period of abc moB&m, on foot, $3; one or more bOBMS, $10; cart or other land carriage, $20; boat, first license, for any period not Jon than five dsjm, per day, $1; $S$aamia, per day, 60 cents. Itinerant TOidorB, 985 a sraar. Liquors. — Dramshop keepers, who may sell liqaon at retail in quantities not exceeding 10 gallons, are taxed for state, county, and municipal purposes on the valne of liquors received at the shop, •n ad "valorem tax of the same amount aa ftat paid by merchants on merchandise; also license tax, for state purposes, $100 to $200 for state, $250 to $400 for county, every six months. Other than dram- Aop keepers pay the IpikwringtaxieBfaratato pm p o ees: 8aleof5,000 gallons or less in one year, $100; 5,000 to 10,000 gallons, $150, and $1 for each 1,000 gallons man than 10,000 gallons or fraction of 1,000 gallons more than 500; such tax not to exceed in any case the aggre- gato Bum ci $1,000. Sale of malt or fermented liquors at wholesale, except at place where produced, $100; for manufacture of malt or fermented intoxicating liquors, $250 for first 50,000 barrels or lees, and 91 lor eacb additional 1,000 faorrek or tactioB of 1,000 more than 500 (not to exceed in any case, $1,000); for compotmding, blending, or otherwise rectifying of spirituous intoxicating liquors, $250, and $5 for each 1,000 gallons or fraction thweof more than 500 gallons of the total product of the applicant for one year in excess of 50,000 gaUons (maximum, $1,000); manu&cture of spirituous intoxicating ]iq[ttoxB, 9250, but if annual product exceeds 100,000 gallons, $500. Bdldinf and kaa awo ciatieB e.— Fo rrign twOding and loan: Fees for filing application for admission, $100; cotificate of author- ity and annual renewal, $50; filing semiannual statement of assets, 980,000 or lees, $3; $50,000 to $100,000, $5; more than $100,000 and lOBltiian $250,000, $10; more than $250,000 and less than $500,000, $20; more than $500,000 and less than $1,000,000, $30; if moretlian $1,000,000, $50; for each copy of paper filed, 25 cents per folio; for sAdag aeal aad eoHiioBtioa, 91. Secretary of state. — CorporationB (except benevolent, religious, acientific, iratonal, beneficial, or educational), fees for filing articles on first 980,000 or less of capital stock, $50; on every additional $10,000, $5 ; increase of caintal stock per $10,000, $5 ; foreign corpora- tions, license fee, $10; upon the {woportion of capital stock repre- sented by its property and bustnesB tmnsacted in the state— first 910,080 or kH, 980; oach additional 910,000 or ksa, 96. Superintendent of insurance: Permit to do business in the state to fraternal-beneficiary associations, $5; other insurance compa- nies, fees for filing declaration on organization or admission to state, 980; aaanal ■tatemeat, 980; aopplMnentary statement, 910; other papers, $10; agent's copy of company's certificate of authority, $2; iaoing certificates of deposits for life and accident insurance com- panies, 91; every odier certificate, induding seal, 25 orate; agento, ■citing stock of foreign insurance company, $2 ; furnishing copies of papers, etc., per folio, 20 cents; for affixing seal of office, $1 ; mutual companies, fee for certificate of incorporaticm, $75; assessment com- paatas, lor IsbIbb oertiicato, 916; for SBBntl atatomant, 985; for 't§m^ ta§$t ele., 99 (doea not applf to Intaatal coaipaaiBs); domestic companies, stipulated premium plan, aune leea aa asBear- ment companies, except agent's license, $1. Banks, traat companies, savings banks, safe deposit i nati te tioDB, and mortgage loan companies pay the following fees annually to the bank examiner: Capital of $12,500 or less, $15; $12,500 to $25,000, $20; $25,000 to $50,000, $25; $50,000 to $100,000, $35; $100,000 to $150,000, 960; 9180,000 to 9280,000, 975; 9250,000 to 9500,000, 9150; $500,000 to $1,000,000, $250; $1,000,000 to $2,000,000, $400: $2,000.00 to $4,000,000, $650; over $4,000,000, $900. (Surplus reckoned in eatimating these fees.) Barbers.— Board of examiners, certificate, 91; annual certificate or license, $1. Pharmacists — examination, $5; renewing license, $1. Assistant pharmacists— examination, $3; renewing license, $1; permit to eoidaet s drag slon ia viBi«a «i 800 faAabilaata, 95. Dentists — examination, $10; reexamination, $5. Embalmers — license, $5; registration, $2. Certificates by game commissioDiy, scieatific c meuts to each petition. The county court or eaEejaa iuBMBiwinm lolla ta n iee ol ?8 cento for administering oath, and same amount for issuing a license to manufacturers, rectifiens, wholesale and retail dealers other than dramshop keepcn. F. m IHOOlfB TAX. Tlwfe k no meome tax in Miasoori. COUKTY BeYENUKS. A. OMMBUI. PBOPKBTT TASKS. 1. Base — The properly indnded and exempt and tlie metlioda of a iwenimBnt and of eq[waK«atina aie tbe aame lor count J tiaBOi as for ataite tajEes* 2. Rate— The county court fixes the rate of county tax: In counties having $6,000,000 worth of property or less, not to exoeed 50 eenta on $100; in oountieB haying 96,000,000 and kas Hiaa $10,000,000 wortii, not to exceed 40 cents on $100 ; in countiea haying $10,000,000 up to $30,000,000 worth, not to exceed 50 cents on $100; in counties having $30,000,000 worth ose such fioenw tUDH is tlia eoorl siay daon proper upon afl Bo coanty is to levy Sc « — ■ ov«r 100 per cent more than the ma aathoiized for state purposes; auctioneera, ax months, $10 to fMI; biUaid tables, |20 each; for other ganung tables,^ |10 each; shi p?. the rate fixed by the county court is from $250 to $400 (two- tJurdi is to be nt aiMut as a qpedai road fund exoept that in oonn- ina nalwMMi ritnaAed ia aagr tu w iiAip that is indebted, and that hm ooapomised or may compromise its indebtedness, then the shall be applied to payment of such debt); shows and reasonable, the pnxwda of wl fnad. Itinemot Tendon, $2 per year. doK Unmk: II Mmmrf wmiB or spayed Tubermloeis hospital districts may he organizwl and the boards flf conuaiBaiCMien of such hospitals may levy a tax of not to exceed S «Qli oa «adl ioUar of the aggregate SMnd vahiation «l llMi Ipopert}' within sodi districts and subject to taxation for the pur- ■oae of eractioK, maintaining, etc., the hoflfiital bmldiqesand other la to the taxes authonaed to be levied f county j/m- pgaes under and by virtoe of section 2, Aitkie X, ol the comtitn- Hm of tkia fltate, tlM county courts in the mm$i ccnoitiM of thia i^mAm, wmf ia. tfNir dlHMliMi I and collect in the same manner as state and county taxes are . a fecial tax not exGeeding 25 cents on each $100 vahia- ^idpa jmfOMBt Imt iv an * riMw iy giTenaaid county < :tobe»« liifjiiaaPAii* .BaiHiiiai* 1« .A^J 'Of aonaliiatioii included and Methods of assess- Iks MM f Of m vf^yi p f l 18 fw sittte taxation. St. Louis and cities of the first and second dlflies have their own local valuations and boards of appeals. In cities of the third and fourth classes the city assessor, jointly with the county asses- sor, assesses the city property. The mayor and city a o a oBoo r sit nith the county board ef aqwlbatioii Id adjust Tal«iatiooB in these dtiea. 2. Rate— dtaes having a population of over 300,000 inhabit- ants are authorized to levy for local purposes a lower ad valorem rate of taxation on merchandise held by merchants, and the raw materials, merchandise, fin- ished pt o d BBti, took, marhhiwy, mod appliaaooi need by manafactmen than on real estate and othsr ptap- erty. Sim^ cttieB may license SMiehants and mann- facturers in proportion to sales made. No incorpo- ated city has power to levy or collect any tax, license, or fees from any farmer or producer for sale of produce raised by him when sold from his wagon. a) lBdtiaaidthapaiMdstioaof]«KOOf»aadlaaillMBaOQ.Oe01iit municipal aaaembly may levy not exceeding 1 per cent for munici- pal purposes and such sum as is necessary to pay the public debt. (2) In cities with a populatitHi of 30,000 to 100,000 the tax is $1; ii dliw lidlk a pofvMoa of U^OOO to 30,000, 00 cents; ia cilWi el ym to 10^ inhabitants, Wceala; and in citi« of IJM popaja tion or less, 25 cents on tha |M> Ti ii at ioa. 3. CkiUection — CoDection is made by the city eoDeeton. B. POLL TAXES. Cities of the first and second class may levy on all male citizens between 21 and 60 years of age a poll tax of $1.50 for improvement of stieete; oitiea of the third iai fovtii dan nu^ lery a poO tax on ible bodiad mak flithnns between 21 and 50 jbub of age not to eiioeed $2; cities of the fourth class may also levy a poll tax on all able-bodied male citizens between the ages of 21 and 50 years not to exceed $2, for street purposes, which may be commuted to three days' labor; towns and TtDacea may levy a poll Ux on all ablabotfad mala cttiasnalMtwwB 31 «ad 80 jeaa of i^nottoeiaeeed $3 for road imii i a iM , wkiAwmgr bt oonmuted to three days' labor. In counties not imder township organization special road districts may be organized and the county courts shall levy upon every able-bodied male inhabitant in said diMet ofcrSlaad vain OOymi of age, and oolMda tiM IlBili of M iMQcporaltd city or town, tS, and vpoB a& other mak citizens of«r 21 yotn of age, 50 cents, and upon all real and personal property in said district taxable for said purposes a tax of not less than 10 nor more than 20 cents on each $100 valuation. In counties under township organization the town- ship hoaid shall levy upon eteny iMa bodhd mala hibitaiKt hi tim Mffiend load dbtriflli «f«r 21 fiOyeamof age, Boi less than 18 Mr MiB than $6 and upon an other male cilimM mr the ifi of 31 the ami of M ^^ mf w.. TAXATION AND REVENUE SYSTEMS— MONTANA. 135 O AMD D. ZNHBnirAllinB AND OOilfCmATIOir TAXBS. There are no inheritance or special corporation tajces for the nnmicipalities. B. BUSINESS TAXES, LICENSES, AMD FEES. No dtj, town, or Tillage may tax ministers, teach- m$f priests, lawyers, or doetofs, but maiucq>alities may lovA^ license taxes This compilation is derived mainly from the following sources: The Revised Codes «t MwHiW Of m MmI Hw fleaite Lavs of IMO, 1911, and 1913. OONSnTUnOllAL PBO¥I8i01l8. Sao. 1. Tkenecessary revenue for the support and maintenance <^ the state shall be provided by the legislative assembly, which ah*!! levy a uniform rate of assessment and taxation, and shall ])ros(Tibe such regulations as shall secure a just valuation for taxation of all property, except Hbat qiedally provided for in thia artide. Tlie legislative assembly may sAso impose a license tax both upon pei^ sons and upon corporations doing business in the state. Snc. 2. The prop^y of iJie United States, the state, counties, cities, towns, schocd districts, municipal corpotations, and public lUnaries shall be exempt from taxation; and audi otbar praperty lis TjyokTioM AMD mmmuE systbiib— Montana. mm m mmy be used ezjcloahrriy for agricultunl and horticultunl for edvcafeiaDal pmi poB On , placw lor actiyd reUgiotiB wov- hoepitals and places of burial not used or held for private or profit, and institutioaa of pwely public cbaiity may be tasatkn. , S. MM and wining claiw» bulk 'piMMr and lo^ M itaining or bearing gold, silver, copper, lead, coal, or other Bdnaral depositB, after puichaae tbereof from the United , iMD be tvnd at ^ pilce paid tbe Vailed StilBi fli««ior, ■■1m surfMw grouiid or aoDM pvi thoed ol aod^ ll wmi. tm other than mining pmpc aw and has a separate and in- t value for such other pw p o w a, in which caae said auiface or any part thereof ao OMd for oOm than aiiiiiDg purpooee be taxed at its value for such other purposes, as provided by law; andallmadiinefy need in mining, and all |NKq;>erty and auiface 'iwpwuriniete vpan or ifiiNiiteiiaiit to aiiiei and aaiiiiiig ckimm wludi have a value separate and independent of such mines or , and tbe annual net {Nfoceeda oi all mines and nuniiig lahail be taaied ae provided by law. . i. Ike liijiiiallfe aaenMy dudl nol levy tHua vptm the or property in any cotintj', city, town, or municipal for county, town, or municipal purposes, but it may itibe'caipoi«le'a«ittiariiiaelhawif'y e» iMteaM I for Budi purposes. B. Ik Taxm for city, town, and school purposes may be levied I of tasataoa, but tiw aMaad valuation of be yntmUm ef ' Um WMe propeity ^ and county purposes, c. 6. No county, city, town, at other municipal corporation. Urn IMbilMili tfcie a i aor Hha pnpm iy tiMrein, sMl be teinaaed •r diKkarged from their or its proportionate share of state taxes. Sac 7. Hie power to tax coqporations or corporate profierty shall wmm be «r i m ipaia d ai d , sad all cwfeiillniB ia «Us ■Mik IV Mat bwrinriiii thefein, shall be subject to tantioB for elate, county, school, municipal, and other purposes on real and yenonal pn^terty owned or used by than and not by this constitu- , 8. Private property shall not be taken or sold for the cor- I of ptth^ cocpotatifHQs, but the legislative aaaembly may 1 ty Iwr tar ihe faadiag' tfcewot aad^ All' fw »Me by hw i thereof, including aU funded debtsaad obligatiaaB, and taxation of all private |Woperty not exempt from , within the limits of the tfltiitory over which such corpoia- tfaai iM f mllm i ly iawre a u t h o ri ty . Skc. 9. The rate of taxation of real and personal property for atate puipases, except as hereinafter ]novided, shall never exceed ia Ae elaae aMaato to IM^lMMOO the rate ahaU never 2 HiDi Oi eadi dollar of vahailfon, unless the proposition nte, qpedfying the nte proposed and the time lia mil tMtt be levied AaU have been anbodtted at the general election, and diall have received a of all votes cast for and against it at such election; pn>- ^ addiliaa to tike levy for' alale pmpmm above pr»> liiilllllllllll^qiecial levy in addition may be laade on Hve alock lor the purpose of paying bounties on wild aninuilH and for stock inspection, protection and indemnity purposes, as may be prescribed bf lav, aall aaA Jipecfal levy ahaU be BMde aiid levied aaniaiQy ht amount not exceeding 4 mills on the dolhur hf Iba boarf of mey be provided by law. be levied aad ctdlecled by geaemi bnni and only, liff ifeall be uniform upon the same withia the lanllM limits of the authoiily lav^ Miii BSiS LiiJfciiiiiiiii JHHIIHIflcto auditor, and attorney general diall constitute a state board of equal- isation, and the board of county oonuniarioneiB of each county shall la cnaaty leaid of egaaiaaliBn. Ike duty of tike I ^ei e q aa lla i il l n i a abai be la adjaal of the taxable property among the several countiai of die state. Ike duty of the couniy board rfeqaaHiatirm shall be to adjaat and equalise the valuation of taxable property within their respectiva counties. Each board shall akefatfona Moh Other datieeaai be prescribed by law. Sao. le. AH property ibU be MMnd in the 1 by law except as is otherwise provided in this constitution. The franchise, roadway, roadbed, rails, and rolling stock of all railroads openlad hi aiaro thaa one coaaty ia ^ atate Aall be amemed by the state board of equalization, and the same shall be apportioned to the coiuties, cities, towns, townships, and school districts in which such railroads are located, in proportion to the number of miles of railway laid ia aadi eoaatiM, dtiro, towae, townAipe, and school districts. Sao. 17. The word i»operty as used in this article is hereby de- chaed t» hMdala moneys, credits, bonds, stocks, franchiseB, and all matters and things (real, personal, aiid mixed) capable of private ownershq), but this rfudl not be construed so as to authorize the taxaticm of the atodei of any company or corporation when the property of sodi ooaapany or coipo ro thm lapwroated by Mdi etoelBi ia within the atita aad ^hai 1 The officers most directly concerned with taxation aie: (1) County assessor, elected for two (2) County treasurer, coUector of taxe^ (3) The county board of county commissioners. (4) 8lala broad of efiha of the Statb Bswnnn. GENfiBAL, PBOPEBTT TAXIS. 1. Btm— m. The froftrtif imdmi t i md oa w j i f. — M the pwy- erty in tliii sttta k anbjeet to taantioii, emapt aa wjp»- oia% eoEamiited* (1) Real estate, for the purposes of taxation, includes the pos- session of, claim to, ownership of, or right to the possession of land; all afaoi, minerols, and quarriro in aad und» the land; all timber belonging to individuals or corporotkae, growing or behig on laodi of the United States, and all improvements, rights, and privileges appertaining thereto. "Improvements" include all buildingi, affixed te ^ lHid,wheth« Abulia taHialaai I or noL (2) Penonal property indndw everything that ii ia||tct la ownership aot indaded within the aroaahif of lha tana **tmi estate" and "improvements." (3) The exemptions, in addition to public proptftjr* aro: PaMie UtaaiM; property arod ior edaeatioaal paipdoro; agrieahanl aad horticultural socities; churches; hospitals; cemeteries; institutions of purely public charity; and public art galleries and public observ- ' or hdd for private or coiponte i»ofit; and the land ivlha foregoing purpoMB. Righla of mqr, ditehro and h. Assessment. — The n iimwuMut of all propettj for state, county, and municipal purposes is made by the county assessors annually and refers to the first Mon- day of March. The assessor is to require a statement mndtr oath of all property and ita Tahie. Any prop- erly ivHldbr ooacealad, ntoand, tnaalBRed, or nua- iVfiiaaBlei liy lha oiiiitf to ovida tviatioB k TAXATION AND REVENUE gYOTEMB— MONTANA. 187 upon discovery, to be aaaoaaed at not exceeding ten times its value, and such assessments are not to be reduced by the board of equalization. Refusal to give a liat or the falsifying of a list is pimjahaWa as a nuadmnoMBor by imprisMiBieiit Uat not exeeeding aax months or a fine of not exoeeding $500, or both. Taxable property is to be assessed at full cash value which is defined as the amount at which the property would be taken in payment of a just debt due from a solvent debtor. Mines and "^"'"g claims are to be assessed at the price paid the IMted Statn throefcr, mAm Ae eariaoe hro aa faklependent value for other than mining purposes. They are also assessed on their net prooeeda aa penonalty, and this forms the real basis of taxation. Banks are taxed on real estate the same as other real estate in the county where situated, and the residue of their property represented by shares of stock in the banks is taxed to the individual share- heMiia the naw m othro penMnal property and the aMment tflronf shall not be at a greater proportion to face value than is the aroeaaneut of other pmonal property. Shares of stock of banks located without the state owned by residentB are not sobject to Gas and water mains and pipes laid in the streets are assessed as personal property, also tracks of street railroads, and bridges. In BMkbg up flw aaroaBt of crodite whiA any perem is roqufaed to list, he is entitled to deduct from the gross amount all bona fide debts owing by him except notes for insurance premiums and un* peidKdMcriptionB to societiro ortothe capftal stodkof any corpora- The capital stock and franchise of corporations are to be Hated where the principal office is located. Corporations are on tteir peopaKy the same ro individuals. The franchise, roadway, roadbed, rails, and rolling stock of tuS^ loads operating in more than one county are assessed by the state board of equabatlon. Fmnrhiawigtairted by the United States are anoapt. Other raihoads and tailroad property are assessed by the county assessors. The assessment made by the state board is appor- tioned among the different counties on the basis of mileage, and to thadtisB, towBi, echaol, lead, or other dartrieta, on the saaMhaiii. Live stock grazing in more than one county is assessed where located at the date of the annual assessment. All money derived man the assearaoent of livestock, after witting the portion iBvied for state purposes, is deposited to the cretUt of the migiatory stock fiind. The board of county commissioners annually apportion tne same among the counties where the stock has grazed, according to e. EgudliimtUm,---'Tb» oonnty board of equalisation •djvato and equaliMt YiSmidmk of taxable prop- tttj within theeowrtytand mkj incieaw or hmtt may assessment. Tlie state board of equalization adjusts and equal- izes the valuations of taxable property between the several coimties of the state. 2. BtO^ In tbo fiseal jmn 1911 aad 1912, the rate was 2^ mills for state purposes, and { mill for the state bond fund, levied on each dollar of valuation of all prop- erty in the state. A levy was also made on all live stock of i mill for stock indemnity, inspection, and protection, and 3^ mills for the state bounty fund. The bcmd levy ia in aooozdaaoe w^ statutory pro- viiion. 3. Collection — Taxes are collected by the coimty treasurer. They are delinquent on the 30th day of November and a penalty of 10 per cent u added to the amount theffeof. Taxes on real property aro a lien agsinat the property assessed uid taxes on personal prc^erty are a lien upon the real property of the owner thereof, wliich lions attach as of the first Monday of March in oacli year. The coimty treasurer must collect the ta.xes on all personal property when such taxes are not in his opin- ion * lien i^on real property snflieiflnt to aeoure their payment. Ha may enforee oolieetion by seisnre and sale. The county treasurer in such cases is to be goT- erned by the state and county rate of the previous year, and any excess or deficiency is adjusted later after the rate is fixed for the year. B. rOLL TAXIS. nme is no atate poll tax. O. TBM ISHBBITANCaB TAX. The tax on direot lineal inheritanoe appfiea to cotateo wherein personal property is valued at $7,500 or more. Realty is exeunt. The rate is $1 on $100 of the clear market value. The tax on collateral inheritance — that is, on trans- fers to take effect at death, other than to father, mother, husband, wife, brother, dster, wife of wtm, husband of daug^iter, adopted child, or lineal de> scendant-Hs at the rate of $5 on $100 of marM Talne. This tax applies to estates valued at $500 or more, whether consisting of real or personal property. The county treasm-er collects the tax and pays over 60 per cent to the state for the use of the general fund; 40 per cent is retained by the county for the UiO of the general sehool fund. The tax becomes due and payable at ihe death of the decedent. If paid within six months of accrual, a discount of 3 per cent is allowed ; if not paid within ten months, 10 per cent interest is charged from date of accrual. D. OOBIORATIOir TAXS8. Corporations are, in general, taxed under the general property tax. Fire insurance companies are taxed one-fourth of 1 per cent on theg*"^!" *— fowiMwifiii. leas canoeUaitions and return preamiMB, lAMt ia paid inl» the "state ire maahal land." B. BOBEME8B TAXBS, LUMMKKBf AKD 'WMEB. An inemanoe and ■onty oonpamea, exoept fraternal assocw. tions or secret societies insuring the lives of their memlxTH only, pay an annual license to collect in any one year premiums amount- I ing to 15,000 or leas, $125; to collect premiuma over |5,000, $20 for each additiflud 91,000 ao ooUeetBd. They pay alao an annual fee of $5 for every company they may reprepent as agent. Foreign I insurance companies pay, in addition, a fee of $300 for filing certain 1S8 TAXATION AND REVENUE SYSTEMS— MONTANA. Banks pay for the state examiner's fund an annual fee as follow^!: With capital stock ol 925,000 or less, fdO; capital, $25,000 to $50,000, m; $50,000 to $75^000, 1100; $75,000 to$100,000, $160; $100,000 to $200,000, $200; $200,000 to $300,000, $250; over $300,000, $300. BuiMiqg and loan aasodatioDs subject to examination by the —iner pay am — miii tea oiii mi4 ii m tietlt ot 1 pwrcrotof ita , but not less than $20 normove than $60 for domestic aind** f200 for foreign corporations . Sleeping car companies are tiopay a liceuBe tax of $100 for each car used in the state, of Btato.— For eofim of 1aini» etc., 20 centB par folio; >, waviwUite of incorporation, $3; recording and filing certifi- liMav|ianition, and each certificate of increase of capital stock, itZO(except in cawof ttHa^^am or frmtenud society, $3 for tl for filing), WoeutB per $1,000 (rf capital up to $100,000; |MKI,000 to $250,000, 40 cents per $1,000; $250,000 to $500,000, 30 ooitB per $1,000; $500,000 to $1,000,000, 20 cents per $1,000; over fi,oiiQ,oin^ 10 per fH^OINI; mmm Ibm lor ionigii cMponlkiis. Cotificste of decrease of stock, issuing, $3, filing, $5; certificate of existence, issuing $3, filing, $3; for recording and filing iqpinie «gdMeaee tiie lollo^ving amoimtB Amounts mj^ to 1^,000, 25 cents per $1,000; additiomd laii $100,000 to $250,000, 20 cents per $1,000; additional from |ll%000 to $500,000, 15 cents per $1,000; additional from $500,000 iDil.0»t«e0, 10cailBperfl,0Q0; additiond over $1,000,000, Scents pv $1,000; for filing notice of removal or of change of name, $3; Ithg J^paintment of agent, $5; aimual or semiannual statement «f amf fDn%B c,9aOO per year; 5,000 and less than 10,000 inhabitants, $100 per year; 1,500 and less than 5,000 inhabitants, $50 per year. Water com- panies—cities of 10,000 inhabitants and over, $400 per year; 5,000 and leas than 10,000 inhabitMitt, 9900 psrysar; I,li00«edl8aithaa 5,000 inhabitants, $100 per year; in towns, $50 per year. Tele- phone companies for each instrument in use, 75 cents per year; tele- graph companies, faresdiiiMlraDMaAiB ass, 90 per quaitor. Stmt ndhrays— in towns of over 4,000 inhabitants, 980 per quarter; ie towns of less than 4,000, $25 per quarter. Skating rinks, merry- go-rounds — cities of 3,000 inhabitants, 950 per quarter; 1,000 and 1— iSbm 3,000 ishsWtanto, 990 per qoMler, ksi than 1,000 inhabi- tants, $10 per quarter. Railroad company's warehouse, in each county, $10 per quarter; insurance agent's certificate, $5; ped- dhw e a loot, 913.50 per quarter; with wagon, 950 per quarter; itinerant vendon — on foot, $12.50 per quarter, otherwise than on foot, $100 per quarter. Sale of pools on races, $25 per day; stallion, jack, and bull, $10 to $75; to hunt large or big game, ■aall and feallMfed gMse, Mid to flrii, nommidents, 925; to hunt small and feathered ^me and to fish, nonresidents, $10; to fiidi, noniesidenta, $5; to hunt or fish, bona fide residents, $1; liquai% in city of 10,000 iahabilsali or over, and wifldn 1 odOe thereef, $330 semiannually; 3,500 to 10,000, $275 semiannuany; 1,000 to 3,500, $264 semiannually; 300 to 1,000, $220 semiannually; less than 300, $165 semiannually. Wliolesale liquor dealers, same as mer- TAXATION AND REVENUE SYST] ^-MONTANA. im chants; distillersof spirituous liquors, $600 per year; cigarettes, $10 per month; brewers of malt liquors and wholesalers whose sales are over $3,000 per month, $25 per month; over 91,000aad up to 9S,O00 per month, $15 per month; over $500 and up to $1,000 per month, $7.50 per month; $500 or less per month, $5 per month; manufac- turer of malt only, $100 per year; bottled soda water, etc., manufac- tn ror ^-c i t y of over 10,000 inhabitants, $80 semiannually; 5,000 to 10,000, $40 semiannually; less than 5,000, $25 semiannually. Ped- dlers and canvassers of clocks, agricultural implements or machin- ery, stoves, orvehides, $500 per aaaumi for eadi cdeadw yeer «r any pflHeo thewolia each com^. Municipal Revenues. OBHSBAL PBOPEBTY TAXK8. 1. Ba8&— The property included and the methods of assess- ment and of equalization are the same for cities and towns as for the state, but the council may by ordi- aanee j^royide an independent asaessmeni. 2. Sate— Tikb rate is determined by the municipal council. The amount of taxes levied for general municipal pur- poses must not exceed 1 per cent of the assessed value. The coimcil may levy a tax not exceeding 2 mills on the dollar for the maintenance of parks. 3. Cfolke^m¥— The city or town tnaanrer faaa the same power to collect municipal taxes as the county treasuror has to eoileet atata and county taxea. B. PmX. TAXB8. All able-bodied male inhabitants of a city or town between 21 and 50 years of age must pay an annual road poll tax of 12. It may be paid in labor on the roads. O A2n> D. INUEBITANOE AND OOBPOBATION TAXES. There are no inheritanoe or eorpofatKA taaeea for munidpaKtiea. B. BUrarBSS TAXBS, LfOBHSBS, AXD FBB8. The coimcil may by ordinance Ucense all industries, pursuits, professions, and occupations for which under the state law a license is required, but the amount mnat not exceed Uie sum leqidrod by ibe stale law. School IUvenues, The state school fund consista of the proceeds of the sale of sdiool lands and the moneys derived from certain other sovroea. The inoofne is apportioned to the counties. The county school fund consists of the proceeds of an annual tax of 4 mills on the dollar, which the coimty oommisaionen must levy at tlie time-ollier taxes aie iBniod; of aU fkm and foifeitaies; and of 40 per cent of all inheritance taxes. The county school fund to- gether with the county share of the state school fund is apportioned to the school districts. School districts through the county commisdonera levy a tax of not to ex<»ed 10 mills on Hie dollar on the property of sdiool districts to maintjun tlie schools of such districts. The legislative assembly is required to levy such a tax for school purposes as is reported necessary by the state auditor. UBCBSLATSOH AlfSOItirO BBYBNUB LAWS: 1913. The following amendment to the state constitution was submitted to the iiua]i6ed deetoira ol the state to change tlie rate of taxatioa: Sao. 1. Ttet lor a period of 10 ycMiftom sad after the paessgeoi this act, by a vote of the people, the rate of taxation on real and per- sonal prop^y shall not exceed 3^ mills on each dollar valuation; except that if at any tame during this 10-year period the taabfo property of the state shall amount to $600,000,000, the rate shall never exceed 3 mills on each dollar of valuation: Provided, how- ever, That the proceeds from 1 mill of any levy made during this period for state pmp oa c a sfaaU be used exclusivrfy for the support of the University of Montana, the Agricultural College of Montana, the School of Mines, and the State Normal College, except that not moretlMiilOperoeDtof tiie proceeds ftwDlnfll of any levy made for state purposee may be used for the support of industrial and apri* cultural courses given in any high school of the state, and that 5 per cent of the proceeds from 1 mill of any levy for state purposes shall be wed for tine support of the elementey aiteob of rtate, in school districts where the regular tax levy does not produce suffi- cient revenue to p^mit the holding of more than six months school each year. A etete tax commission was created, to be composed of the go\emor, secretarj^ of state, state treasurer, attorney general, state auditor, and a man to be appointed by the governor for a term of fix ym and to be deeigaaied as the alBta tax eeanuiriaaer. The state tax commissioner shall every two years designate and appoint three residents and taxpayers as a county board of ap- praisers, of eaehof ivIddiboaidaheHhallbeexoAcioaaiember. The board of county oommisBioners in any county in Montaui shall have the power to levy an ad valorem tax of 1 mill or less on each dollar of taxable property in such county for the purpose of se- quring, eqaappba^, and maiiHaiai agacaaatyhir, iadadiagtta pur- chase of land for surh purpose. A state board of examiners for nunea was created. All persons desiring registratkn as mnses pay an nraiiihiitinii and w g isha l i i s i fee of $10. A state board of veterinary medical examiners was created. All applicants for examination and registration pay a fee of $10. Master- pinnber's«xamiaalioa fee, fl0; jowmymee, fS; reneiwal of UoeBaes, f2J0 and $1, respectively. Aliens pay a hunting and fishing license of $30; license for motor vehicles of less than four w heel s, $5; for aotomobiles, from flO lo $20, according to horsepower; chauffeur's li cense. $2 ; moving-})icture shows in cities and towns of over 1..jOO iH)j)ulatiou, $2.'>; agents soliciting or selling nursery stock, annual license, $10; a state ath- letic ~wim<«^«» was s st aHiJMwl to have jarisdicdee over all «&. letic contests in the state; ever}' club or a.s,so( iation exercising any privil^es under this board pays to the state treasurer a tax of 10 per cent of its gnea rece^>t8 from llw ale of ttdoela of aAnisrimn to any OThibitions staged by Asm. TAXATION AND REVENUE SYSTEMS— NEBRASKA. 'Krii<'Di> A air a i MdwaakB incm its revenue mainly from the gen- proporty tax. Corporations pay an occupation tez on thflir capital stmsk, in additioi» to the tax. Foraigii iomuaiioe oon^Miues pay a state tax. CSonaiiUvalile reTenue is dflffv^ed from fees and an inheritance tax. Poll taxes and prac- tically all the business taxes and licenses are left to the floonties and municipalities. All license moneys, fines, loileitiiies and penalties, escheats, and individual wit- OOMSTIT17TIONAI. FSOVIfilOiMIB. AimCLS IX. Sac. 1. The Irgiwlitiii i shall provide euch revenue as may be nMi- lal, % Iwyiaf a tax by viiiiatika, » tlM tkm AaJl pay a tax in proportion to the value of hia, her, or its property and iimiichiaea, the value to be aaceitaiiied in mi(^ manner M brokerB, iMrtm, commiflaian aMrduaHa, dwvmeii, jugglara, inn- keepen, Iqw dnleta, ttdl bridgR% fonieB, iamance, telegraph and oaoBna, vm idB W :ci p «ia i i l % in euch manner as it If' p ai iwi imr, 'vaiiBni mm tk» dis vpoa ^MA it S. The pn^wity of the state, counties, and municipal corpoca- mA Wtml mmA if nwt ^mmmt^ fwM teMAMM mmJt M«S> iAvpopoty as may be used ezdnrfMiy for agricultand and horti- 1 sodctieB, for school, rtSifgum, cemetery, and charitable pur- ' be ezenqpted from tiiatii,, but such exemption shall be Be easement any depreciation occasioned by euch easement may I deducted in the valuation of such pn^wrty. The l«gialatvie may iifefnnaaiid fruit and forest trees grown and cultivated iaio acoount in the assessment thereof. tacS. Redemption from tax sales. 8ab 4. Thm fagUttave dadi law* i _ any county, city, towndiip, town, or district whatever, or the inhabh- anis thereof, or any corporation or the property therein, fnnn their or Hi ft niiHiiiiaMiii Am ■ ef taans is be ktiei lor Hate pupoHi, or due any municipal cnrpemtiop, av Aill iMMaaMiai Inr acii tUHi be amboriaed ia any form whatever. S. Gonnty antborkiea shall nevw aanss taxes the aggregate of vUdk dhafl exceed flJOper flQOii' of indebtednen existing: at the adoption of this aatborized by a vote of the people the county. 'leaa%aiid viOageswith power U»BnlDelocalimprovenMatebyqpeGiei , or by apedal taxation of property benefited . For all other all municipal t-orporaiiona may be vested with cancerned with taxation are: ior two years, in each prednct, theamdMrof assessors is determined by the county board and county assessor, and ■adt aamiwr i» e le cted en B—e. llweoQntyi local assessors to the districts to be afiseesed by them. (2) County asMBor, elected for four yeen, not digible ior two ( (3) County traMBW, elected for two yean, who acts as coDedtr. (4) County board of equalization, composed of the board oletWI^ commissioners, the county assessor, and the county clerk. (ft) 8Me bend ef eqiuHmriiw aad mmimmt, iim^iiwil «i dm governor, andilar, treasurer, secretary «f Mt^ aad tte < of public liadeaad buikliogn. 1. Base — a. The property included and exempt. — The property included is grouped under the following claaaea: (1) All real and peascaial property in the state. Oaiytfce imp i o wme m ie of the purchaser are taxable before the rig^t to a 4 lute, and these are listed as personal property. (2) All moneys, credits, bonds, and stock, and other investments^ other personal jwoperty, including property in traaitlo and from the state, used, held, owned, or contioUed by personsraidiBg in the state; dame ef'ofild ftoek off baala doiaf barfaea in tfce elate; and die capital stock of companies incorporated under the laws of the state. (3) Exemptions, in addition to public property, are: Property used for agricultural and horticultural societies; for sduwl, religious, cem^ tHty, and charitable purposes; alm^ tta iacNMtd iihn «f Inidi by reason of live fences, and fruit and forest trees grown and cultivated thereon. Any depredatioii in value **c. and all other like companies are amaaad on their fran- ^iiai ae lioll as on their tangible property. BaHloadi to^^ car companies are to list their terminals, union sta- HoM, MAiaefhope, aad hi general all local tangible property with the local aaBessors. But the main track, right of way, rolling stock and all other jHroperty of a general operative character are listed and MBeased by the stafe board of eqoaUntioa aad a u i aawinnt , aad ^portioned to the locaUtiea on the unit rule. Banks, loan and trust companies, or investment companies are aaseaaed on their real estate and tangible personal property. The dhenhbldeii thwein are Mnamd ea the excess value of the shares over and above the value of the property assessed to the bank . The bonk peye the taxes and has a lien on the stock to secure reimburse- Hunery stocks, growing or gliw aiili, in 11» faaade ef nanary- MB are liated and assessed as merchandise. e. Egualizaiion. — The county board of equalization acts as a board of review and equalizes between indi- Tiduals and also hears and passes on appeals. The valuation of personal property is equalized vasaxuSfy and that ,, 50 cents; recording artielai ot ineorpoiation, It cents per 100 wonb; fiiing certificate of auditor or state banking howd, 12; filing aiticki of cmpomtioD not formed for profit, $2; incMMe of eiSfSM •lock, and iW cento §or mA fl,0W increase ao certified; filing certificate of decrease, $5; changing name or filing amendment, $5; issuing license, $1; taking ackuowl- tolpMntoradauiiiBtorinf endi, H. ll»«BUBinati. IMllXBITAllCnB jIHD OQVNttailOir TJUUS. IWe are no inheiitanee or oorpcnvtion taxes for the oounty. m, wmwrnsB taxss, ucnnffscs, and pbes. Deakn in malt, spirituous, and vinous liquors, residing in the county Iwit net wiiiiath»ilBito«laaiacwpfln ^ within 2 miles of the same, except in counties having a population of 150,000 or more, may be licensed by the county board. The amMHt of Bennw fee to hi eadi can established by the board in ito discretion, provided it be not Itm ttaa IBOO aamnlfy. Tha proceeds of liquor and all other hoMMaWt be aaritettsasila* tenanace of public schools. Ptoddkn sdliag ealride thft li^ of a city or tmiHtUn any ooa^ in the state are to pay an annual tax of $25; in Tsilkloi, oaa hona^ $50; two-hone or more, $75; ferries, $2 to $500. Mini»3iPAL BMwmnnm, A. onmAL nKMPMPr tazml 1. Bom — Ihe property inckded and the method of eqnall* zation are the same as for state taxation. If ordered by the county board, separate assessment rolls are to be made for property within the corporate Umits of dties, towns, and villages, except when such munici- piEiieB aBeBMhided imtiiln the Ibnts erf any township, snd esoept also in dtiflK of tlM fiirt dMk In metro- politan citiaB the ■■■mamaifc nkn la Soptanbor 1. 2. Rate— The county board levies such taxes as are required by the municipality. The amount is to be certified to the county clerk by the corporate authorities, and is TarioQ^ Kwit ad for diflenut classes of cities. Same as for state. m. potx. TAzas. All male residents of cities between 5,000 and 25,000 inhabitants helireea 21 and 50 years of age are to pay ao»ia% a hOior tax of $$ lor ^ys' kbar, o Mm B. nuiMrANOB Aim emmmATttm taxbs. Dme are no inheritance or corporation taxes in mnnicipaltieB. E. BUSINESS TAXES, LICENSES, AND FKK8. Cities in general have power to raise revenue by levying an occupation tax or hcense on any corpora- tion or business within the limits of the city. All sdsttt^ and fitermry le c t ur e s and entertainments, as wen as oonoerts given by oitiieni of dty, are to b« exempt from such taxation. FawnbiDken-metrapolitaa cities, $100 per ywr; oHmt dtita, $50 per year. Liquors— in cities over 10,000, not leas than f^W per year; in cities under 10,000, not lees than $500 per year. TAXATION AND REVENUE SYSTEMS— NEVADA. US Scaiooi* RnTsmnM. The state common school fund, consisting of the proceeds of the sale of sdiool lands and fines and for- feitures, etc., is increased by an annual levy of from one-half mill to mills on each $1 of valuation, and distributed to tlie counties in proportion to the num- ber of scholars. All license moneys of the counties, cities, and TiUages are to be applied to the siipp,(KX), $140; $325,000 to $3->0.()00, $150; $860,000 to $400,000, $160; $400,000 to $450,000, $170; $450,- 000 to $500,000, $100; $500,000 to $800,000, $200; $000,000 to $700,- 000, $250; $700,000 fo $S00,000, $300; $800,000 to $J>00,000, $350; $900,000 to $1,000,000, $400; $1,000,000 to $10,000,000, $400 and $75 additional foe each millitm or fraction thereof over and above $1,000,000; $10,000,000 to $15,000,000, $1,200; $15,000,000 to $20,000,000, $1,500; $10,000,000 to $25,000,000, $2,000; $26,000,000 and over, $2,500. Holds, rooming houses, apartment houses, and r en t um mts, regb* tration, $2 per annum. Dentists, $1 per annum. Billiard aud pool tables, for first three tables, $10; for each addt> tional table, $5. Tbe state may levy ior badges one-fifth milL CompanieH loanin{» money at more than 10 per cent interest are to pay an annual license fee of $100. A university building fund was establiBiied and a tax of f of 1 wSSL lot this purpose was levied for six years. Counties were authorized to levy a tax not to exceed 2 mills to establish or assiBt in establiahing county pabBc U^efitme systems. County boards were authorised to levy a tax not to eoeoeed & milli for the erecti o a of court houses or jail?. In cities of fmrn 40,000 to 100,000 population the council was autiioiised to levy a dog tax, and aim a tax not to exceed 5 mills for public grounds and park purposes. The limit of the school district levy was ndaed faom 25 to 35 mills, and they were also autbcxiied to levy a tax not to exceed 10 miUi for school buildingB. Innpection of nursery Rtork was provided for with fees ranging from $5 to $20; also inspection of oils with fees of from 10 cents to 25 cents per band. OoUtrtonsnwnnlMNMBpay alioanseof $6. NEVADA. Nevada deriTos its lefenue mainfy from the gmnral poperty tax. There is in addition a poll tax for the maintenance and repair of the pubUchii^wajni. There IS no inheritance tax. The counties have an extensive qpstem of license taxes on brokere, bankers, merchants, liquor dealers, sheep raising, and various lines of busi- ness and amusements. The state also imposes a hcense on liquor d es lo Bi , and receives a portion ffYided in Article X of the constitution. mieaetof March 13, 1903, provides that the assettorsof the several ooaatieaihsD meet at the capilol aad ealiblUk a 'vahiatfaa thRN«b. 3ut the state of all raihwads and roUing stock, telegraph and tele- phone lines, electric light and power lines, of all cattle and sheep, ■ad otiier Uada of property whidi can be valued and »eeeed more — Mw ' l y by the assessors acting coUectiTBly. iMented land and land held under aaysteli luideoalMlaie aanseed lor Bot leas than 91.25 per acre. AU haalts are taxod oa thdr nel eaMe, aad Ike Am of stock less the valoe of the real estate are assessed to As ovaen in the county or city atee the bank is located. The haft nne the tax oa the ahaies of stock. All the property of every bank ia iHdeh ao ■hnea ol slodc haw been issued is assessed to it in the MM SMMtt atelier |MM|l|fiB assemed to the owners thereof. No bank issuing stock is aaseeaed apoa ote property thaa ita real estate and no stockholder in such bank is asseeeed on "in reat of his property interest therein, except for his share of stock . The Amm of stock or boada Jmuud by any domestic corporation are not taxed by the state when the same are held by nomwideata A mtvtgBge, deed of trust, contract, or other obligation given to eecme a debt, for purpose of assessment, is treated as an interest in the property afbctsd thereby, eioept as to aife«ad sad otkar qoed public corporations. The property affected by such mortgage, etc., less the value of such security, is assessed to the owner of the prop^ erty, aad Oie taloe of Ike nemity is assessed to the owner thereof, m the county, city, or district in which the property is situated. For the purpose of assessment of the property and franrhij^s of any express company the cash value thereof is to be not less than thehifestamountonwhicktkaBstprettcfliMeowpoayforthecal- eadar year previous to the assessment will pay interest or dividends at^iateof Spercentperannum. The net profit is the difference between average frai eaaeil earnings per mile on the mileage opemtod ia the state oa loeil and throi^ business and tte aee> emery annual aven^ eipwae imi eiBs tin wch MiteMK»emaed fai theetato. ' ' The awernm eat of laOioad property is made oe a ndlsiy beris, and apportioned accordingly to the various counties, except in the event that any portion of the roUijqg stock or personal property of a mihoad eompeegr opented whoOy wiihia the state shaU not be ^ used in an the eeaatfei through or into which such raihtMd rune, P«**« «f raid rolling stock or personal property shall be aaessed oaly ia the ooonty or counties where used or employed. c J'giwl ii rt i ' n>«--The county board of equalizsr- IMA equiluM be»weeu kOMtu^ and may ooneot any rahiation, but no reduction is to be whm the complainant lefaeed to make his list under oath. The equatization ia made aft« the tfaiid Mioadij «f September. There is no state board of equalization, but the •■■WiOii of the eeveral counties are required to meet at the eapttol to ealaUidi tinoughout tha state a unlfmiii Tatoatioa of iB ehuMa ol jiinintj. 2. Rate — The rate of state tax is fixwl by thakgUatora, wfaidi convenes biennially. A rate of 60 cents on each $100 of taxable property wia fiand by statute for tha yawr 1912 and apportioned TAXATION AND REVENUE SYSTEMS— NEVADA. 145 aa follows: 39.6 cents to general fund; 3 cents to terri- torial interest fund; 3 cents to state interest and sink- ing fund; 6 cents to general school fund; 5 cents to contingent fund; 1 mill to university contingent fund, 1905, No. 1; 3 mills to university contingent fund, 1905, No. 2; 3 oeiitB to state pneon intenat and sink- ing fund. 3. OoUedion — Property taxes are collected by the county treasurer, except that taxes on personal property not secured by real estate and taxes on the proceeds of mines are collected at the time of making the assessment by the aflMBBOr, "who may eoiosob audi collection by eeisure and aale ai pubib auction. Taxes on realty and on personalty secured by real estate are delinquent on the first Monday in December, and 10 per cent penalty is then added and collection is enforced by sale, or by suit in case the taxes exceed $300. Judgment is to be entered for 25 per cent in addition to tiie tax and a penalty of 10 per cent Baal eatate ia aubjeot to Hen t» taaoBB doe tiiereon and lor taxes on the owner'a personal property. Taxea on real and personal prop- erty may be paid in semiannual instalments, one-half by the first Monday in December and the remaining half prior to the first Monday in June. But if the first half is not paid by the first Monday in Deconber, the irtiflle tax ia due and the penalty of 10 per cent is added. When the aasessor of any county assesses per- sonal property unsecured by real estate, he immedi- ately coUects the taxes on such property; and in case of a reduction being made by the board of equaliza- tion the taxpayer is entitled to a refund of the excess paid. Each male resident of the state over 21 and under 80 years of age (uncivilized Amarican Indians ex- oflpled) and not by Uiw emapi ia requned to pay an annual poll tax of $3 for the mamtenaiioa and beiCer- ment of the pubHc roads. The county assessor is ex ofiicio poll tax collector. He may enforce collection by seizure of personal prop- erty and may sell on one hour's notice, or wages may be gamkdieed and employers held responsiUe. 0. THB INHERXTANOE TAX. Theie ia no inharitanea tax. D. cobfobahon: taxes. The property of corporations is subject to taxation tha aaine aaihat of individuab. K. B U aU IMS TAXB8, LKmnHIa, MXD ISM. Tiiiiaiii (I companioB. — Fire, life, coopmtive iaaaance associa- tioa or mateal boadit sodetgr, and scddeat, aaansUy, $100; casu- illarai^iBsly.aaaailljr.iao. (fiaw sad g iai lH i i le be paid to state school fund. Licenses and fees to be collected by the comp- troller and paid to the state general fund.) Liquor dealers, who sell in less qusnthMB limi 5 gdkniB, ^ per aanttm;retaU drag store, in leas quaatitieB than 5 gallons, $12 per annum; Wholaale liquor dealer in excess of 5 gallons, $100 per annum. Foreign building and loan societies pay to state inmnace ooia- Binioaer aa aaaasl liceMe iee of $100. Fee for filing cerlifiratc of incorporation, $5; appointment of agent, certificate, $5; trade-marks, filing, $5; commiieion, notaries public, $10; great seal, 15. (These fees are to be paid into the library fund.) CJorporations — filing certificate or articles of incor- poration, increase of capital etock, comiolidation or merger, 10 cents per $1,000 capital stock, in no case less than $10; extension or renonral of ooiporsto existence, one-half the ordinal amount; dissolution, changes, amended articles, decrease of capital stock, increase or decrease of par value of shares, $10; filing list of oiliceis and diredxxB or trostoes and aaaae ci agent, fl; filing diaitflr aad statement of foreign corporation and issuing certificate of authority to transact businesB, $10; certification of laws, $2; all other certifi- cates, $5. For^ life insnnBice camp—ins pay to ooiiqptwlkraieeeI |6 ipr filing power of attorney for agent. Physician — applicatbu to practice, $25. Dentist oTammstiop, $25; lioeose, $2. Pharmacy— application for authority to practice, $5; license, $10. EmbalmerH examinitioa foe, not to exceed $10; renewal of license, $2. Bar— ezamiaatioa aad Uoanse, fZS (lor benefit of rtata lihiary fund). The state engineer ooUecIa fees ranging from bO cents to $25 for services performed in coaaectioB water rigjits ol the state. License to practice optometry, $10. Banks. — Annual license — capitalization of $25,000 or less, $100; $25,000 to $100,000, $150; $100,000 to $200,000, $275; $200,000 to 1500,000. 9m; tmjm or over, |SOII(to pay eipeaMa of Mc 9, THB INOOME TAX. Thm is no iaaoine taJr hi Nevada. OoDimr Reybnubs. 4* annul. vmofBmitt tjuob. 1. Bate— Tha pioperty indnded and the aaaeeamant and equahaation theiaof aie the aama for county tajcea aa for state. 2. Rate— Begiimiiig in 1905 there was placed in effect a law designed to bring about a reduction of the limit of tax levy by tha eoontias for purposea other than the payment of internet and the mainliaiianae of the aoon^ sinking fund. This law provided for an annual reduction of the tax limit in counties having a tax levy in 1 904 of less than $1.50 on the $100 assessed valuation, at the rate of 2i cents on the $100 imtil such limit reaches 70 cents on the $100, which abaU be the pennaneat limii. In counties idme iSkm tax levy for 1904 eoBoeeded $1.50 on the $100 ctf assessed valuation, the rate was to be reduced, annually, at the rate of 5 cents on the $100 until it leaches $1.50 on the $100, alter whiob TAXATION AMD lEVENUE SYSTEMS-HEVADA. the rednctioii aliall be the mtm as in the praeeding Paragraph. This law was modified by the set of March 1, 1911, which pnmdes Hiat: b iM coontieB nhose tiz mle*' lor eoan^ pmpm m for Ihe yeer 1910, exclunre «yf tax to pegr the interest •ad meiiitaiii the sinking fund of the bonded indebt- edness of such counties, did not exceed SI. 05 on each f 100 of assessed valuation, it shall be lawful for the lioard of county commissioners of such counties to fix tlie ttam. nito for such county purpoees lor the year Itll at not eimeiliiiK tlM on each $100 of asiMMd valualion, and smk board of ooantj eoauiiinioiiers flhall thereafter, during each subsequent year, fix such rate at a sum not to eoBoeed $1^ on each f 100 of assessed valuation. 3. C^iOeeiion — Same as for state tans. 'OiiainMiiit9aeolleeled.&«iai]MraonaI property tiac, pell tax, and the tax on the proceeds of mines by the several county assessors, there is reserved and paid into the count v troasurv, for the benefit of the jren- end fund of their respective counties, by said county aMSBOBSy the folloiring peroentageoommissions : First, on tie i^osa anuNBit of coQeetaoiis frem psnonal ppopvlgr tux, six pw cant; seeond, htm poQ^tax, 10 JpMflMP'' 4BM|lliiMtb'' ^lltalDt^dl^ ilSlNKMBflki jjpB^EMDNfeCMdllB ^of^' IDBKDDMBiBiji jjlpNttP ''CMiiDK^^lKs B. 'WmJL TAXXS. The entire revenue derived from the poD tax less eonmission goes to the county for the maintenance ol the load districts in the county where collected. power to the inhabitants of any county, pay a franchise tSX of Spar cent ol the net pctAta made by serving such inhabitants. Pidifie Mfi^ cofpaatMiH pay a haacAdM' tax 'of S pw eiut of aan pwfits to Hw conBtf l u M mw whiwia lacaiid,. IngHis l i Bsllt lis county requires tie lu l l»eill |'MeMMe tuns: Billiard tabke, 'pai fc , 16 per qvailer; henriSaftHttft 'pMe,. eadit ^flipsr qaaMw; theater— for less than oneoMMtfa, |5 per day; for one month, $20; for three mcmths, 940; for oneyMV, 175 (aune fees for exhibitions ot opera areoae«trifl«en). CSreas, emmm, f»pwetyWtinB; wire dancers and other exliibitiaa% fMI per day; pawnbroken, per qoailar, flOO; intelligence office, per ^sartv, 916; broiBaB and mn^ iagt iiais— first class, bttstnesB t280yMa pvqoiflw tor; secoad cImb, buaineas f20i,0B8 pw ^psdar, $80 per qauter; thild clas?, business $100,000 per quarter. $50 per quarter; fourth ^Mi^ bosineeB $50,000 par quarter, $30 per quarter; filth class, bud- — iliMltsa Wi>,lliMlip ritorial interest fund, 2.4 cents; 1915 exposition fund, 6 cents; con- tingent univanatjr fnad, 9 riiaitai Nevada school of iadiiatry hiad, 2 cents. i Provision was made for the paymwit of certain fees by candidates or party commHteaa fiUag t.iatMi.ati)a af anarfaatinn, nagfaiK ftna $10 to $100. Motor vehicles, 12^ cents per hcnaepower; minimum rating, 20 horsepower. Liquon— retail dealers sdhag ia aanaMdidaaa,cle.,aaMHdfaa,9B. (Ftaadapfd into state treasury.) Stallion and jack — examination, $10; renewal, $2. Itinerant vendors, $10 per month; if wagon and one or OMire ia used, $25 per month. CSircus, caravan, or menagerie, $20 per exhibition, not hereinbefore enumerated, $10 per day. Sparring match, $100 each exhibition. Hunting and fishing — bona fide roridonts, 91 a year; citfaea of the Uaited Stataa not a boaa fide resident, $10 a year; not a citiaaa af the UaHed Stataa, $19 a yaar; for fishing (only good 30 days), $2. For the fiscal years commencing January 1, 1913 and 1914, ad valorem lax of 2 cents on the $100 is authoriaed for purpoaeal ealib> lishing a state institution for delinquent boys. Mortgages, etc., are deemed as an interest in the property thereby affected, except aa to raiboad aad othar quasi public oorporations, and the assessmoit ef the prapai^ ia eoaridered as the aMeaaMit ef such mortgage, etc. ; either party may pay the tax. The coimty commissioners are authorized to levy a tax not to exceed 1} per oaat in walaffiwgiaatiBil taaia for tibaliarfltaf the fire, daptftaiaat. lis TAXATION AMI REVENUE SYSTEMS-NEW HAMPSHIRE. NEW HAMPSHIRE.' New Hunpsliire depends mainly wpm ih» emnbiiied propeiij and poll tax for state, county, and municipal revenues. State and coimty taxes are apportioned to the towns, which are held responsible for their aaaesament and collection, except the taxes on railroad, mxprnm, maM. ear companies, and telegraph and tele- plMMM compaiiies, wliidi aie assessed and collected bj tiM8tateaiitli€krities. Iliere aro some spedal coipora- tion taxes on insurance companies and saTinsi banks, and Hhto is an inbetilaiiee 'lax. cxmsnnmoNAL PBOTismNS. Mm. lt» Eveiy member of the community has a right to be pro> toclai Iqr it in tile enjoyment of hia life, liberty, and property. He % theniore, bound to oontnlmta Ms eliaie la ^ mfnm of mch V**"^ TT-" *^ imimiil ■tfiirn. hImwi winmiwiji, ui m efoivmlent. An. 28. Neiaiiaidy,diuge,t«i,iaq)ost,ordntyflhall1>e«alab- lished, kid, or levied without the comMnt of tlie peofde or thmr lepre^ntatives in the IcgisIaUiie, or antlioi% Mired fram that lK)dy. Am. 5. Full power and anthority ai» iMieby given and granted tB tfce general court * * * to impose and levy proportional ■ad mMOoable useBamoats, rates, and taxes upon all Uie inhabitants «f a^ wtmdmaM wUMu alato, and vpon aU «tates witiiin Hie Maw. * * * Max. «. The public charges of govemmMit, or any part thereof, wmf Im nisKl by taxatkm upon poUs, estates, and other classes of piopeity. indodiog fianchiaeB and the HaaifBr or sncceaAia of pn^peity, by will or inheritance; and there shall be a valuation of the estates within the state taken anew (uice in every five years at^laa^ 'aB^ a* 'MiMli oltaBw aa^ 'llw geaeiai eoitit 4^ OFFICKBS. He oflioeiB most diroc% eoneened with taxation are: (1) Selectmen of town?, three cbo?en at the annual meeting. AasesBors, alao elected at town meeting, who constitttte, with ^ ' 1 1 I II 1 1 1 I t pnt finatd ttr fliii ■umi w ii h hiI uf tatm. P) Town collectors, chosen at the annual town meeting. (4> City aaseaaors, choeen in each waid a> aiay be preecribed by rf UFeattM acei, «1m> lota a booid and foiiMem all dntics required offiiMa and assesstuB of towm. HI **€taaty convention," vhich conairta of tte finiifMitaliiw •f 'Ilia' liMnit of the coutttieB. PI HMnt^ fwaiM i aaoiB , ^me eiecled iMMoiially. (7) The state tax commission, consisting of three members •fpiMnted by the supreme court and commissioned by the governor. (S) State baud of fieense coumusBionen, consisting of three Ai M a ajtuiaiid hf thegiwwar.. State Revexitss. A AMD B. OKHKBAI. FMOiVnTT ASSk VQLL TAXM. TIm state levy of gmml:ptopmtf taxia ia uppm^ Ibned to the towns and raised by tiiem in the ■anner as their own revenues. The poll tax con- ■titotes an integral part of this tax and can not be l ^^ y " ! * ^** " M derived mainly from the following; sources: AMNadiz to taeraport of the tax conuniasion of 1908, containina *elMniiaiMe«ia.iilt. SMrioalMWif iMi^im, ^dimii described separately. Polls are put in the ''invoice" upon wbicb "all taxes'' are assessed at 50 cents each, and taxable ptopettj at 50 cents on each $100 of ita appraised value. This ffswm pflOi a qnaai pmper^ valuation equal to $100. 1. Base — The base is the invoice as described above. o. The property included and exempt, and poUs. — Sacb property, leal and p«nonal, \nthhi the juris- diction of the stale, as is o^naBly ennmenled as taxable in the statutes. All other property is ex- empt, as are also certain itami in tile enumerated classes, as shown below. The polls included are all males from 21 to 70 years of age, not specifically exempt. Hiose wiuwe poUs are not included are: Tmuptn and insnie; addien or sailon of the War of the Re- bellion, if honorably diachaiged or pensioned; tmd ttt tbn dhf rollim of the selectmen, soldiers or sailors who served in the Spanish- American War and are disabled in consequence of such Mrvice. The enumerated classes are : (1) Real estate, whether im]»>ved or unimproved, and whether eiwiMd by fisldiala or nonreridenta; real estate includes lands, tenements, and hereditaments, and all rights thanto and inftwfti thaein; buildings, mills, carding machines, factory buildings and machinery, wharves, ferries, toll bridges, locks and canals, and aqueducts, any podioB of tte «al«r of irhidi ia aold or xented for pay; lands, dams, canals, water power, buildings, structures, machinery, dynamos, apparatus, poles, wires, fixtures of all nada and dascripCioaa owned, operated, and employed by any private corporation or penon not a municipal coipoiatioa ia fMMrating, producing, suppljring, and distributing electric power or Ugbt; also the property of any railroad, railway, expreea, tele- phooe, Uiagmtk, Omfiag, diaiag, parior, and private ear eoni- (2) Panonal estate liable to be taxed is: Stock in public funds, indodiaf aU Halted States, state, county, city, or town stocks or bonds and all other interest-bearing bonds not aiwipit fnm taxa- tion by the laws of the United States; stock in corporations in the Btate, except where the property represented by the stock is tax- able directly to Am eoipMatiea; Heck in cwpoiatioui located outside of the state, oiwaad Iff p«8ons living in the state, except where either the stodt or tlM property represented by it is taxed ia tlM towoa or alatn where the corporations are located; money on hand or at intoest more than the owner paya intwest fcr, ia- dading money deposited in any bank other than a savings bank, or loaned on any mortgage, pledge, obligation, note, or other eecurity wMor oa iatOM* or iatMt be paid or teeeived ia advance, but excepting money loaned at a rate of interest not exceeding 5 per cent per annum secured by a note and mortgage on real estate aitaato in this state; stock in trade, whether of merchants, ahopiEaopan, iMchanics, or txadoaMa, at tta rnnngB value for the year; law materials and manufactures of any manu- factory, wood, tiad^, logs, and lumber, if exceeding |50 in value; Mias iMdi, " t ^M limf. hmam hoata, or ellMr vwato §at ^ traaqwrtation of passengers or freight and seagMB^ VHMb; vehidea theaapogate v^ue of which exceeds $100; horses, asses, and mules ovar 18 moatta old; sheep over 1 year old, and hog% over 6 months old, but 2 hogs for each family are exempt; (oen, cowa, and irthw neat stock over 18 months old; fowls of every description exceed- ing $50 in value; wood, bark, timber, log?, manufactured or un- ■aaoiMitand. eaeMdiaf 100 ia vriaa; Ow aet yearly income of TAXATION AND REVENUE SYSTEMS— NEW HAMPSHIRE. 149 ships and vessels engaged in the foreign carrying: trade for at least 10 months of the year preceding the annual assessment; all boats and laundtes the aggregate value of which exceeds $100; portable aiilli; atadhorses or jackasses for the use of maies. (3) The exemptions are, in addition to public property: Ilouses of worship, panonages to $2,5U0, schoolhouses, seminaries of leam- fag, public cemeteries, and all property hdd in trust for the benefit of pulilic places for the burial of the dea^l; the roal estate and per- sonal property of charitable associations; land and buildings Ix long- ing to the army and navy association of Portsmouth; property to the amount of $1,000 of any soldier or sailor who served 60 days in the Army of the I'lxited States diirins: the War of the Reljelliou and was honorably dischaiged, and the wile or widow of the same, pro- vided tha i^Bp«gate value of the |m>perty is not ovw 18,000; tiie iaqwovenient caused by reclaim ini,' pwanii) or swale land, for 10 years; by the vote of a town, for 10 years, auy new manufacturing eelablishmeat; undeveloped mines, unless belonging to others than those to whom the real estate is taxed ; all public stocks and bonds; stock in corporation not for profit; materials to he used in shipbuild- ing; money loaned to a town by a citizen thereof at a rate of interest not exceeding 6 per cmi, by aroteof tbe town; lailroada not 10 years in use; any city, town, precinct, or village district may exempt from taxation any future issue of its bonds, owned or held byitaowncitiEenB; new state hoepital bonds; licensed billiard or pool tables and bowling alleys; also the minimum values of differ- ent classes of property and the undti^age dnaififltic flf Uffwaf ff bm^ tioned in paragraph (2 ) preceding. Abatements are allowed as fc^ws: Landowners planting timber trees upon their land have a rebate for the first 10 years after plant- ing of 90 per cent of all taxes assessed upon the land ; for the second 10 years, 80 per cent; for the third 10 years, 50 per cent; the select- men may make reasonable deductions from the appraisals of the estates of the insane when the income from the property is not sufficient to support them; the selectmen shall abate a sum not aaeeeding $3 from the tax of any inhabitant wlio riiaU construct and maintain a watering trough fur hor-es; also a reasonable de- duction for planting and protecting shade trees by any hi^way; also for ttw use (tf wide4ired wagons. h. A»8e8ame9U—^e assesgment of all polls and prop- «rty, eseiq^t that ortion of theassessed valueoZany property othorwiae taxed is to be deducted. Shares we assessed to the owner where he resides, if in the state; olherwiae, at the principal place <.* hvm- ness of the corporation. The railroad.-^, as w.dl as all tjclefgmgh and telephone linns and the property of car ooaapanies and expnm companies, are aammed by the state tax eommi.'^sion upon the actual value of their prop rty and estate used in their ordinary business which would not be exempt from tazalaportioned among them shall be equal and just as iMiiwuttn tnein. :aint% ooontjt mi town 'tasea are lemi together If Hie selectmen of the town. State taxes levied in • lump sum (SSOO.OOO in 1012; $600,000 in 1913) are i|^rtiono(l by the state legislature to the several towns on the basis of their valuations as equalized by tlio state tax oommlsaion, but the taxes are levied on tie. looal MiHiniiiil. HMte is thni no imtmsal and 'CfatiuBt state nite. fie aii|MirtioBni«iit of imlie taxe^, according to the valuations of tlw poili and ratable estates in the several toMrm is made ereif fourth year ( 1 9 1 1 , etc . ) . The legislature specifies the amount and time of payment of the tax for each of Hie tato on railioad, teieera{ih, teleidMMie^e«r,aiMl m^mm oompanieB is land by the state tax oommia- MB. It is to be the average rate levied upon prop- erty tiiroughout the state, ascertained by dividing the total amount of taxes levied by the total appraised of pn^erty and polls entered in the invoice. i* iMMnly ai law, state and local, exeefit thoae on nAMda, ele., mm eollaeied bj the town ooDeetom. The collector may distrain on goods and chatteli^ and, if necessary, take the body. The lien for taxes on real estate attaches as of the Ist day of Jnfy after the amiMimiint. lif %mm i^iieii osiMb to ciiooae offiosn for ■ MMnmg and colhelinf taxes beoooMB liable to tn exiaiit for steto and ooim^ taxes, wlucli nay be levied on the property of any inhabitant or owner of IHPoperty therein, if no estate of such town be found idiereon to levy the same. Extents may also issue agamat any officers concerned in taxation who f aU in Umir dntiiMi- .tto i on lairoad, tek^imph, telephone^ esr, and companies are paid to the state lieaauier and iPHoned to' the towna aa eiiilaDied nder "h. 11 at lU per cent is charged on all taxes not paid on or btloie the 15th of October. OmdiiMd wMt Hm fHMtai property tax. Pee MM. property within the state passing bf wH or Aa iMtBlato lawm of the stete, or bf deed^ grant, e>-giil|. imited to %tkm eiwt in pniiwian. irfier deatli of Hie giantor, to any person except the father, mother, hiMband, wife, brother, sister, lineal de- scendant, adopted chOd, Hneal dsoeMidant of adopted child, 8cm-ln4aw or danf^tai4ii4KW, or to charitable, educational, religious, cemetflff, or other institutions, societies, or associations of public charity in the state, or for or upon trust for any charitable i)uri)ose in the atete, or for the care of cemetery lots, or to a city or town hi the at^ for poblic purposes, is subject to a tax of SpereentofitBMliialirahM. If «1m bequest is to one of the penons mentioned above for life or for a t^rm of years with remainder to others, the value of such remainder shall be appraiaed and aobject to a tax of 5 per cent of its value. The atete treasurer may appoint a suitable person to aniraiBe th* piperty at Ite actaal market value if the exeentor or administrator faib to lOe an inwitoif or if he is not satisfied with the inventory filed. The tax is payable to tlie state treasurer by ihe executors at the expiration of two years after the date of their giving bond. If not paid when due, interest at the rate of 10 per eeni is added. Hie state treaauer, with the approval of the attomsf genenl, may effBei a settlement of the in- heritance tax in ease of a contingeni hmmmt or when life tenant haa power to ^ipoint. ». CN»raiAni»r vazai. Ooiporationa in genenl are taxed under the general praper^ tax, an denribad ~ , . haa aad tnat ctnapanieB, loan and banking companies, and other eimilar corporationa are req a fa iJ to pay an excise t*ljy|Pf-'oui^ 1 per cent upon the amount ti IMHn they pay interest, after deducting the fllMicviiigid«|wiiti vdne of all of their real oaliito, ths vidw of aU by mortgagee made at a rate not exceeding 5 per cent per annum aad the amount inveated in state, county, municipal, or school diHrict bond! Iwgisg failiiwl at a rate not sseseding 3J per cent ; and such companies are, in addition, to pay a further excise tax of 1 per cent per annum on special depotfti or a^Sil alocfc attar dednetfaiK the valae of all real estate. The state ti i m mi to «sdi towB ia trihiiA dipmilom or stockholdera of any 8uch corporatke reside, the taxes m SMmad upon the deposits and stock of rmfdaatu of such town. BaadiagaadkaaB MaftoHwi ia j a s ny ataxofHi w e -feuiU M of 1 per cent upon the iritals amount paid in upon capital stock after the same deductioas aOflfiPed to savings banks. Thin tax in paid by tlw ilato traSMWlr to ^ towns where associations are located. Stock fire insurance companies fA this state are taxed annually 1 per cent on the amount of their paid*ap capital on April 1. The *^ iHrtfflratiig to aafii tmra fa tlw stotn mm b pmpflrtfm of three-fourths of the tax eo paid a-s the shares of stock owned in the town bear to the whole number of shares. Tlw state rtlabia igr ito Mm aw what la aaiiitrilmtod. 9pato ao asMand apon savings banks, trust companies, loaa and b s nMw g companies, building and loan a-ssooiations, and upon stock ire insurance companies of the state are in lieu of ail taxes, except depositocB. atBcttaldM^ Every foreign fire, marine, fidelity, and casualty insurance com- paiqr la seiialffMi to iiajr to the state tNanuer a tax of 2 per cent per TAXATION AND B£V^»(U£ SYSTEMS— NEW HAMPSHim lil annum upon the grow premiums received by it upon bmdnesB done in the state leas ratam liiamliiiai and reinsmance in authoriced coaqMBies. Foreign life insurance companies pay a tax of 2 per cent upon fRMB piemioaM less paymenta to lesidenta for death toases within the year, provided that the lax shall not be less ttaa per cent of the gross premiums received during the year. Hie expenses of the pubUe service comnrinriom are met hy a lax levied on the gross receipto of the railroads. Every trading-stamp company shall pay a license of not less than 1250 nor more than $1,000, to be determined by the governor and conicfl. Smy diittflbalar of trading stamps diaU pay an excise tax of 3 per cent of the gross receipts from the sale of articles with which stamps are given. Trading-stamp companies shall pay 10 pw c«it of the gram aoMimt leceived iram the sato of mch trading E. BUSINESS TAXES, LICENSES, AND FEES. Peddlers— for each town, annually, |1, fee of secretary of state; and the following amounts for the benefit of the town: For each toanef l,tainhabitaBtaocleBs, aammily, |5; fareachtown of 1,000 toSiWK), annually, |8; for each town of 2.000 to 3,000, annually, 510; lor each 1,000 in e»»em of 3,000, annually, $1 ; or general license for entile state, ammally, ISO whh a fee eff» far the secretary ef^ate. Itinerant vendors, annually, $25; salesmen of lightning rods, annually, $300; manufacturers of fertilizers, annually, $50; also analysis fees of $10 for phosphoric acid, $5 for nitrogen, and $5 lor potash, but the lee far any brand does not etceed $15. Dealers in cominrn ial feeding stuffs, an analysis fee of $15 annually. Nonresident hunters, |I0; resident hunters, $1. Insurance brokers, fW. Chddea, fl; mmiMldinl s for guide Heenee, m. Liquor licenses.— Innholders, $25 to $1,000; sold in quantities less than 5 gallons, $250 to $1,200; any kind of liquor not to be drunk on premises, $100 to $800; malt liquors, cider, or light wine, BOlover 15 per cent alcohol, to be drunk on premises, $150 to $600; druggists and dealers for medicinal, mechanical, and chemical xises only, $10; if sold otherwise, as provided by law, $50 to $500; rail- road i wtauraats. amlt Ikiaon, cider, or Vi^t wfaw, IW to 1200; associations furnishing food and lodginentor'8 and chuiffeur's license, $1; additional copy of certificate of ngirtMtiaa «r iicwaaa, W oeati; addirinaal awaber plate, $1. By the secreta r y of state.— Ohaiters are granted to corporations by special acta of the legislature, on pav-ment of fees as follows: Savings banks, $100; other banks, one-tenth of 1 per cent of capital; railroad and insurance companies, one-twentieth of 1 per cent; other h mt aa m corporatfaas, fSO; asMndments, $25; corporaHaBa to do business elsewhere, according to capital, $10 to $200. By the insurance commiiwioner. — ^Foreign insurance companies- filing charter, |2S; filing amwtal atatoment, $15; fiEng lioenw aad each renewal, $5. On payment of a fee of $2, the insurance com- missioner may issue an annual license permitting the licensee to insure his property in foreign companies not authorized to do busi- aMi ia tiw Btato; each Me ea w e later paying to the state treasurer 2 per cent on the gross annwl piwwMimMi, in— mrfwiw yw^wai*^^ |>*i«l by him for such insurance. Fbr medical examinatioo and license— for all ewe^ matriculates of New Hampshire Medical School, $10; ioc matricttlates of the New Hampshire Medical School, $5. Beneficiary societies, $5. For dentistry certificate, $10; for pharmadfltcertificate, $5; faraadrtuit pharmacist certificate, $2; for embabners — examination, rq;iifltra- tion, $1 ; for optometry certificate, $20; for certificate of exemption from optometry examination, $10. F. THB mOOWm TAX. Thare is no income tax in New Hampahiia County REVEiniES. A AHD B. OBMSRAL FBOPBSTT AND POU. TAXSa. 1. Base — The property and polk indnded and tlie method of aaaessmeni and of eqaaliBition are the same as those of the state already daapribed. 2. i2ofe— The count}' treasurer issues his warrant to the select- men of the several towns in the county reciuiriiig them to assess, collect, and pay over their just proportions of all taxes granted by the oomity eonvwtioiia. 3. (kiOatAim-' G^eetkm ham the town may be enforoed by the cotmty treasurer in the same manner as by the state traesorer iot state taxes. 0. n, ASD TBB DnmiTAirCB TAX, CXIBFCXBATKIH TAZW, AJm MJBHnS TAXSB, UOENBSB, ASD ran. The inheritance tax accrues for the benefit of ^ state only, and tliflce aie no ocHpoiatiiin taxes or traainesB tuaa, fioeosss, and fees in the eoQiK^ MmnciPAL Retenues. A AHD B. OBHBBAL ttOPUmr AHD FOIiI. TAXBS. 1. Base — Hie property and poBs ififlinded and tbe melliod of iMWMWinamt and of equalization are in general the same as for state taxes. Tlie invoice for all taxes is taken by the selectmen of the towns or by the asaessois of the cities and the appraisal made by them. 2. Rate — The selectmen assess all taxes duly voted in their towna and all sciiool and viBafe dutrict taxes antlior> iaed theran. These may be levied in one assessment widi the state and county taxes. Towns may also raise money at town meetings for municipal purposes. Each town shall annually raise for the repair of high- ways and bridges a sum not less than one-fourth of 1 per cent of the valuation of the polls and ratable estate; and in addilioB to said sum ss mndi more as they deem necessary, provided that no town shall be required to raise more than $60 per mile. 3. Collection — Municipal taxes are collected in the same manner and by the same official as state and county taxes. ■JL'lMi TAXATION AND REVENUE SYSTBMS--NEW JEKfifiY. c. nn nnuBErAiiOT tax. ^ The inheritance t&x does not accrue to the towns and B. OOKPfMUTION TAXB8. See state inrenaet, m. mmmmm taxmb^ uobhsbs, awd wmm. Otf^mmtciiB or the selectmen of towns may license : Pawnbrokera* pliieAows, and ezMlwtioiis, fl to faOO per day (if in a haU, |1 to ISO); billiard tables and bowUng alleyi, flO per year; aune in wmmer hotels, fi (when licensed they ire exempt from taxation); tam ""Ib, »; dogs, feBHfo, |5; breeders of dogs, |12 to |26; ped- pwr flW, $5 to $10; itinerant vendors, 2 par ent of Wfim «i findi in moA; pimriMoi, SO cemta aiiatt»%. ScMocML RxvBiins. Sich town constitutes a school district. The ■•leotnien may assess taxes on the property subject lo loini tma, lint may make a new InToica. Hm sttttutm pnmiie ikai He Mleetnm in eadi town mm to asBees aiiiitia% "upon the polb and ■vtable flitato tlierein a sum to be computed at the tato off 1750 for every dollar of the public taxes •l^portMuied to such town." Towns may, however, M miet to eqnaiae tlie sdmol Mitaofnaut to aiHil in providiiig adequato sufierviBion tile stoto iMfcM an enUiial aivprapfiatMiii viiiali la j^portimied to tlie towns according to the average assessed vaiuar tion |ier pnei^ of aTwage attondanee. For the schod year 1912 the amoont apptoprieied was $11&,000. Tlie proceeds of all taxes collected by the stale upon the deposits and stocks, in savings banks and in similar corporations, of persons who do not reside in the state are known as the 'iiterary fund," and the "fund" so constitoted is distributed among the towns iiiptofOftion totiMnvmberofsohol^^ and aU money arising from dog Heense f eea, tHbieh m wrt paid oat for damagea to domeetie animali bj do0^ ■ •ppliMl to the achofds. MMmmjkWtm Amotnve lawb: ms. Til© eagmpUm age dboneB, mms, and mulea, and of oxen, cow8, and other neat stock was raised from 18 to 24 months. A poll tax of $2 was imposed on every male inhabitant of the ■tete from 21 to 70 yean of age, whether a citizen of the United States or alien, except paapta^ inna* pcMM^ aai eflMM mmtmpk by special pro virion of law. Money loaned for school purposes in school distiicta at a rate not exceediog 5 par o«al; pnpaitjr of edoeatkNal, dMoitable, leligiow institutions, and temperance swieties; bonds or notes of the state and of any of the counties, municipalities, school districts, and vil- lage preeiaeto of atete, bewing mterest at a rate not exceeding 5 per cent was exempted from taxation. Changes in motor vehicle annual registration.— Nonpassenger ewxying comjnercial motor vehicle or truck, not more than 1 ton eaiMdty, HO; 1 to S toaa, mXM; 1 to S toM, fIS; moie than 5 tons, $20; automobiles, used exclusively in carrying passengMi for hire, $10; motor vehicles owned or controlled by anaanfactONr or daalar, t>S; idiea let for hire, |10 additional. HKW JERSEY.' New Jersey liaa piMtiea% adbleved a Mfaimta^ state from local taxation as to somves of vevwne. Tlie one exception is the state school tax. Thestato defiree its revenues mainly from: (1) Taxes levied on railroad and canal property; (2) taxes levied on the capital atoek of DUsoeQaneoas corporations, including a large nnmlMr wbidi, altiioii|^ Ineotporated in New Jersey, All not eany on bwlBBift Hive; (3) a eoQateial inliwl- linoe tax; (4) taxes on baling and ineimnee eom^ pnies; and (5) miscellaneous fees and income from fliato propert}'. The revenue from these five sources %m for eeteral years been so ample that the state has Imhi able not only to meet ito own expenses therefrom, l«l also to make Ibend a]q»ropriataoiiB in aid of local ailwil mtMeU. («) lliero is leiwd by geiMral law enialable property as assessed in tbe loeal taxing dis- iiiolB a so-called state school tax. Ninety per cent of ibe proceeds of this tax is returned to the school dis- llieto as soon as received; the remainder, constituting lie leserve find, is apportioned to the counties, logstbtr with additional moQeys fmm tbe state treas- ury dsii^ from other sources. * nkii fsomptlatina is derived mainly from the following sources- Ikl Iaw of Ne^r Jersey, revision of 1903. with annotations —a nifri i wi ta, and supplements to 1905; prepared by the board of aenBiiaatioii of taxes. BSMBtt. Sjura, ]>903 to 1913. While, as above explained, the general property tax is used primarily for local purposes, it is assessed, levied, and collected vadv gwni il and vaifonn Invs and under the strict control and st^Mrvision (tf the state board of equaUzation and ke i^Mlle, and tbe county boards of taxation. The "main stem," the franchiee, and the rolling stock of lailioad and canal piopevty an wftbdfswa ten local taxation. AH other corporations are taxed in the same manner as private individash^ and public service corporations using the public streets or highways pay a tax to the municipalities on their gross earnings, in addition to the taxes levied on their property. The general tax law was extensively revised in 190S and IMiain in 1905, and in 1906 the general system was fundauMataflij dianged by tbe mtradnetin «f «e eoeatf boHda of taxat^^ tte lawa cooceming the state tax on railroads and the local gross eamingn tax on public service corporations have been "fum ndftii naay timis daee Hm oeiiwa digest of 1902 waa compiled. CONSTITUTIONAL PROVISIONS. ARTICLE IV. iic. 7, par. 12. Fhiperty shall be assessed for taxea under general Inroand 1»7 iiailm ralM^ MoosdiBg to ito true vahte. omoBRS. "jnieofficers mostdirectly concerned with taxation are : (1) AsseoBcwB under various titles, but the general tax law pro- vides^t tlM terra "■■ a — i i ** diaU apply to all oOoem cbarged TAJUTSm AND BEVENUE SYSTBM&-NEW JEKSEY. 15d In the townships and tOfViM these assessors, one in each, are elected, for Hw moii part* lor a taimof three years; in the smaUer cities there is usually one assessor only, but in some there are two or more ward or district aflsessors, Theae are in some cities elected and in ottieiB awK^nted by tiie mayor or by tito coundl-^iMr term ia usually three years when elected, one year to three years when appointed; in the larger cities there are boards of assessment of bam three to five members (EUaabeth, 12), variooaly appointed. Ufha pfoper local antbority faila to eleetor appoiattti asNMor tiie governor may appoint. (2) Ciounty boards of taxation, composed of three nembeM^ ap- pointed by tbe governor lor tiuee years. Haae boards, imder supervision and direction of the state board of equalization, act as boards of review and of equalization for the counties and have con- trol over the assessors. (8) The atatte board et aflsessors, composed of four members ap- pointed by the governor for a term of four years, constitutes the board of aawssment for certain classes of raihroad and canal property and for certain clam of eerpat a ttoa s tucad ea gnw eandaes for local purposes. ^ _ (4) The state board ol equalization of taxes, composed of five members appointed by the governor for a term of five years. (5) Tkx coUectofs, sometimes called receivers of taxes, one in each township, town, and city, elected for three years in towndiips, towns, and smaller cities, and variously appointed in larger cities. (6) County collectOfB or Uu aa uieta , elected for three years by the county board of chosen freeholders, who receive the funds collected by the district collectors for county, state (if any), and state school puipoaee and remit the state tax to the state treaaorer. Statb Keyenuss. A. mnsAi. nonoTT taxbs. With the exception of a levy for school purposes, the state does not levy a tax on real and personal property generally, Maao^ H still leAeins tbe xi^ eotodo. H snob a tax sbodd be necessary, it ^rould be apportioned among tike counties in proportion to the property therein as assessed by the local assessors. Certain kinds of raikoad and canal property, kno^vn popularly as the "main stem," are assessed by the state board of assessors and taxed for state purposes, a part of tbe roTenne bring dialcibated to the local taxing distebti. As tbia jb not ocmsidered an integral pari of tbe general property tax, although in some ledpeeli resembling that tax, it is treated nnder Ooi^ poration taxes. 1. Base — a. Tke property induded and exempt. — All property, real and personal, nitbbi tiie jiixisdietion of tbe state, not expressly exempted by law, k aobjeet to taxation. Real and peroonal property are not specifically de- fined for purposes of taxation. The gansral definitions fffcmk in the statutes are : (1) Real estate includes all lands and all waterpower thereon; tU buildings and trees; all mines, quarries, peat and marl beds; ■ad an fidietiea. (2) Personal estate includes all goods and chattel?, debt.>*, and public and corporate stock, whether said personal estate be within or without the state. (3) Exemptions: Bonds of the United States, of the state, and of ito political subdivisions; propwty of the United States, of the state, and of the several counties, schools and taxing diatricto tdien Vied far public purposes; penooal propar^ out oi ths state and tased when focsted; an property of tte national guard uaed aoleiy for military purposes; all buildin?s actually used for colleges, schools, academies, seminaries, associations and corporations, or- ganized exclusively for tiie aacal or mental impro>viement of men and iVQiBen, or for religioua, diaritable, benevolent, or hospital purposes, not conducted for profit; all buildings actually and ex- clusively used for public libraries, religious worship, or for aaytama or scbodb far foebi»4ttiaded or idfotic persons and chiUien, and owned by corporations of this state authorized to carry on such charities; the land whereon the same are situate necessary to the fair use and enjoyment tbereof, not esioeeding 6 acres in extent far eadi; the furniture and personal property used therein: the endowment; all buildings used exclusively for purposes considered charitable under the common law, or belonging to any association or c urpomtMn farmed for the purpose and actually engaged in the imkof preventing cruelty to animals, with the land wIktpoii the ff%ma are erected, necessary for the fair enjoyment thereof, and the fcimituie and personal property used thenin; the funda of aU charitable and benevolent institutions and associations collected and held exclusively for the sick and disabled members thcnxf, for the widows of deceased members, or for the education, support, and maintettaaoe of childseB of d o c c a ao d members, and all endtjw- ments and funds held and administered exclusively for charitable, benevolent, religious, or hospital purposes within the state (the buUdings hiied far rantsi paid to a landlord aw not eaasqil); !>■»• aonages up to $5,000, including the value of land; shares of stock in corporations having special contract for exemption; and the shares of stock of any corporation of the state, the capital or propwty whenof ia made taicable to and against said corporation ; graveyards not exceeding 10 acres of ground and cemeteries and buildings for oonetery use erected thereon; real and personal property of fire- men's asOTriatiir— and of vohorteer tn companias; niart|;i«e8 on property which is exempt from taxation; bonds of biological and fish stations; savings bank deposits; offices and franchises and all property used for railroad and canal purposes, the tasatioaof whldl iapravidfldfarbyaayolfairlMrofthiaatato. BsMnptpaapactr ia listed by the sasasBors. 6, Assessment— AM property, except certain classes of railroad and canal property assessed by the state board of assessors, is assessed annually by the local or district sssessors in eaeb "taxing district^" wbksb m defined aa tbe township, village, town, city or ward or district in tbe &!bf, in wbich it is located, except intangihle personal property wliich takes the situs of its owner. The assessment refers to the 20th day of May and the valuation must be completed before the third Monday of August. Real estate ia to be aaseaaed at the "fun and fair yafaie" or "at snefa price, aa in the judgment of the aaaoaaor, it would sell for at a fair and bona fide sale by private contract." Personal property is to be assessed at its " true value," which term has been defined by the courts to l)e equivalent to fair market or selling value. The assessor may call on every inhabitant for a statement of bis rataUe real property. The penalty for refusal to render such statemoit or for rendering a false statmnent is an asseasment "at the highest value he (the assessor) has reason to suppose it may be placed.'' Land and im- provements are by order of the state board of equal- ization, separately assessed. Personal property is to be ascertained by the assessor "by dOigmt inquiry and by tbe eatb of persons to be assessed." Oertain cbseea of ntilioad and canal property subject to local taaatKMi, an niiiiiBBoi by tbe state boanl of asseMora. TAXATION AND REVENUE SySTEM&~NEW JEBSEY. ll»«lortgtgB or debt eecured by mortgage on real property idiich iMlBlid, shall be listed for taxation, and no deduction from the mmamA iwlae «lball be wtOo on Mcomt ef a mortgage. The parties to a mortgage may agree as to wh© dull pay the tax on that part of Hw prop erty covered by the moctpce. A mortgage on peraonal |iwf«%ni«jr be liM if tbe owner of mortpiged property "^i^ fhm taxpayer has the right to claim deduction, from tto aggn- pie ol his personal property, of all debts due persona leridiiiK in b«t in malctag cWm fa, dedn^ cieditofs and state the amounts owing them. €02°«*^°»' «»<*P' »» specificaUy provided otherwise, are •gMliBd M iwMeiits m inhabitania of tbe taadag districts where •wrdhiil office is located: Tbeir raal and penonal propeffty fa ff*** ^ *ie<*me manner as other property. With the excep- tfa« el (national, state, and trust companies) the shares ol ■Mefcoqimtiniaaae not taxable as nidi, tiie property vbidi «HV rapwmt beii^ taxed to the corpoiatioaia. mnm of elock in national and in state banba are assessed against *• itaclMieia in Hm taxfag district where they reside, those of nonresident botdeni being assessed where the bank is located. Hie bank pays the taxes on nonre-^itl^nt shares and has a lien on the nni itvidenih to eoBure reimbursement. The real property «fbanlEB ia aasessed to the bank and tbe amount ttMrarf deducted lli|»e tbe value of theshares is determined. ^Bfe ittsonnce companies resident in the state aie tnxed ii the mm manner as oOer cnrpe m tiime and in deducting Ibeir dflbla •J^fflowed to deduct, not the fKe of lk»]p«iMii, but their praMUt insurance companies are taxed on tho full amount of •jJJJ^^Lki^^i and tbe accumukted surplus, leas real estate as Stock inanmnce companies, other than fire and life, shall be •Mned in liie taxing district wbere tbeir principal office is situated, m tft ni mannw ne flte ' I n wa mce cnmpaniee are assessed. The real estate u aaseased in the district where located. lb«amo«tel ^^w»l estate a s wimm ent diall be deducted from any aesesBment nrnde i^on die cq>ital stock ami accumulated surplus. No fran- dkise tax shall be imposed npon any eodi cempany. A dqg tax is leWed and collected in connection with the peep* «% tUL Peracms keeping one dog above the age of 6 months pay ^^g' ^^^ ^ g ^ J ^y^^wa^^ ^^ tl. lliis law Implies c £p>ltMfiofi.-~8iiiM> 1801 lii«it»ie]i« «3nRMed * wy extensive control oyer the assemoit nuuie by IocaI assessors. This control, since 1906, is exer- ted by the state board of equalization, through the •maty boards of taxation. The county board is a ^*°^oses, and may ad(i 10 ]>er cent tiusreto for contingencies. In like manner the ' ' board of i^mm &M|iflld«» m each county reports the amount to be raved for aooatypnrpoeea. llieooimty board of taxation then computca ^ tut rates nooai sary in each district to raise the sum required, on Hiq basis of the assessed valuation as equalised. The general tax law of 1905 provides a limit for all purposes, exdnsive of the state school tax, of $1 . 70 in ciUes having over 50 000 inhabitanteandof«.60ino*hertaxinfdiiitrlcte. Sobeequent hiwe provide for a fradual r.xlurtion of rates in all countica where the aggregate rate, including the state school tax, is over $2. The linHrtieaeiiqMised upon tbe tax mte in any district shall not apply to the tax rate required to raise the state tax, tbe etate adMel tax, to P*y against the taxina: di-stricts, or to pay the cost of milltimil|||g''ilUid maintaining any sewage system in any borough ^udi amy be in ndfiliaa to Hm Kiiytnd nt». IKs legisktion ■ppeais to be intended to prevent an increase in the actual bodoB of taxation which might have resulted, if the old rates had been con- tiniNd, from tiie InenM fa the awcMcd valuation brought about by the action of the ainta bond of eqpaltntion and by tbe oonaty board of taxation. 3. Collection — Taxes are collected hy the collector of each taxing district. They are due the 1st day of October, and deUnquent the 20th of December. The penalty for ddinqiienqr k 7 per eent, imksB the governing body of the taadng dirtriel tea a li^iale, b«l b not to ceed 12 per cent. Taxes on personal property aieool- lectible by distress and sale immediately after Decem- ber 20, and, if no goods and chattels are found to seize, the delinquent may be imprisoned. Real estate taxes, if ddinquent, become a Hen on December 20 and war- lant for liie aale iMOea tbe following July. ■Hi* tuee m nal eMMe may be collected from the tenant or other person in possessiont wbo in turn may racover ftoB tte Imd- IwdL The taxes on unimproved or untenanted lands may be col- l^cted by Miauiv ami mle of timber, wood, herbage, or other vetodi- blee. Comity taxaa, together with tbe state school tax and the state tax, if any, are paid by the district collectors to the county collectors, and the state taxes are remitted by the cooaty coUaelm tathe tw Mi n i i oftbegtete. ywMecuw B, fou. Tank Tim poE tax k not used to supply state revenue. 0. mi juuiuuxaiiQii «ax« A tax ia Impoaed on the transfer of any property real or penonal, of Hw Talne of mo or orer, or of any interest therein or meone therefrom, in trust or other- wise, topenoiiBwooipoMlkna,mtlieMlo«JiigeM0a: (1) When the transfer is, by will or intestate kws of thia etale, of PTOPOrtv from a nanm dvi»y moA^ ^ rwlimt 111 tbe e to tew TAXATION AND REVENUE SYSTEMS— NEW JERi^EY. (2) Whenthetraa8feri8,bywmorinto0tfttekw,ofteagiblepiop- erty within the state and dwideat ww a ao aiw d dwit a< Uia^Bte at the time of his death. (3) When the transfer is of property made by a recident, or of taa^fe P>op«ty iriiQiiB the etale made by a nonresident, by deed, grant, bargain, Mli, or gift, made in contemplation of death of grantor, intended to take effect after such death. (4) ^en any person comee into Ae poawonon or enjoyment, by a transfer from a resident or nonresident decedent, when such nonresident decedent's property is within the state, of am estate in expectancy of any kind or chacaeter whidi is contii^nt or defeasible, transferred by an instrument taking effect after the peaage of this act, or of any property transferred pursuant to a power of appointment contained in any inetnunent takuig effect «ter tlM iMa«i of tbie act. Tim tax is at the rate of & per cent of the clear marlsrt yalne of the property and is to be paid to the state treasurer for the use of the state. Property passing to father, mother, husband, wife, child, or lineal descendant born in lawful wedlock, brother, sister, son-in-law, or daughter-m4aw, or to any child or children adopted as snch, of the decedent, or to any ehtid to whom such decedent for not less Iban 10 jeani prior to such transfer stood in relation of a parent; provided such relation3hip began at or before the child's fifteenth birthday and was con- tmuous for said 10 years thereafter, or to churches, hospitals, orphan asylums, public libraries, Bible or tract aocieties, religious, benevolent, and diaritable Bwtitatkme, or for a public nuBiiflMnt or mamorial, is esBBmpt. If the tax is paid within one year from the date of the death of the testator, a discoimt of 5 per cent is allowed; if not paid within one year from such date interest at the rate of 10 per cent per amnoa is added. 9. oomrtmienam Tazw. All corporations, both domestic and foreign, are taxed deduct from the amountof tbe capital! sto<-k issued and outstanding subject to taxation an aSKNint equal to the assessed value of the property used in tbe state. "nibitaxisaaBesBed on the basis of a return made totbeetate boMd of assessors and is coll<»cted by the controller. 2. State franchise lax bated on grot* eamxnga or on grow prantiimf ondnvpin*. The foUowinsj elapses of corporations arc sul>jcct to a state tax based on gross earnings or gross premiums received within the state at the rate named: Gas and eleetric compaaiea, when not nwig tbe public streets, highways, etc., at the rate f)f one-half of 1 per cent; life insurance companies incorporated in New Jersey, on gKMB premiums at the rate of thirty-five <»e-himdred11iB of 1 per cent^ with an additional tax on aor^ua at lite rate of 1 per < cnt; parlor, palace, or sleeping car compaaieB, on gross receipts at the rate of 2 per cent; exjwess companiee on gross receipts at the rate of 2 per cent. Tbesetaxne are as«j«d by tbe state board olaMiesore and collected by the controller. S. The StaU tax on railroads and canal companiea— -Historical note.-^ This tax originated in the "act for tbe taxntiott of raitaoad and canal property" approved AprU 10, 1884. The chief provieiont of this act wore: First, that all property f«f any railroad or canal com- pany not used for raihroad or canal purposes shall be assessed and taxed by the aaine auutiw, and in the aaaw mannar aai at ti« same rate of taxation as the taxable pri>p< rty of other owners in the same municipal diatricta; second, that all property used for railroad and canal purpoaea AaU be aMMd by tbe etate board of aMH» (1) The main stem, consisting of the ri<:ht of way not ovBT lOOfoet wide, with raik and sleepers and all passenger depots. (2) The i«ad estate other than the main stem, including road- bed and tracks, outside of the lOOfeet; all buildin potber th andeyot buildings used for passengers; all water tanks, wmtecwoika, riparian rights, docks, wharves, and piers. (3) The tangible personal property, including rolling stock, cars, locomotives, ferry boats, machinery, tt 1i» IM Mt i«lMlv« to mibmd taanillni^paned at the Maiimaf M88, provided that pn^wtty of tlie dwi Ni>. S ia the wt «f laa^ w tate other than main stem, including iwdb«d lad mMMlIu of the 100 feet; all buildii^ (includiw paMomui ijiwte fonwstly iwdadei 111^ •^^man rights, dork, wharvee, and pienaiMMiid be aasened ■irttiilOMl assesBoiB. This act beii« found unconstitutional after ■■■■■■aBtiadhte B nndt for IMW and 1907, the l^^ture in 1908 .iBir lfcMe yeaw. Rwromably all the old prov-isione of the statutes •WW mil thoae dedaied unconstitutional are still in force and -«» 19(» this p«pi^li«i 1«« Honed to the local taxing districts where it m keatad, aadaohjaelad to taxation in each sacii dirtrict at the saaa niia aa alkar «MMlv ^Oiiit«f the state's share to the county collector and apportioMd to Aa aaMHil wAetA. districts by the coon^ Biq;>erintendent of aehaoh. •ill immmmmmm BWi i|w aii t. ^BoBmtie. Mfa ii— imce com- piliaii ana taaad on surplus and gross prnmiiiMMi 0h4 "tiadar Hiila liaa iiiiBi toa, abo ve.) The following taxes are assessed and ^ II JII ^ ''*'^ ' rtfothw"*"*' ^ '>*"^ and insurance: Fire imnr- pamnms, and retaliatory taxes against the companiea dTstetes ^idi levy aure than 2 per cent on New Jeney companies, at the laaw niie aa m Hhtm rtaies. Voieigii lifa iaamaace companies are taxed only under the retaliatory law. AU oiliiv dkmmid iHMaaea oompaaiBBfe 2 per cent on grass premhniM. (ibr Ifca qpaeiai fieandiiw tez on ompoations using the public atoeets and for the annual ' j^tfl n fm «■ atoaat laiiMadK aaa wmmmm mastatf. wsmmm, ah© warn. I»amaw5e agmt, tenim eoaqwiy, Mnerant vendon, |25; mt. Me, marine, aod Iiv« stock insonace *mmp,fnift, ^gg^ laridents to auction jewelry within the state, $100. tl» the aeotatoiy of state.— Incorporation fee, 20 cents for each HM of capital clock autiiorited. |2» adnimam tax; incraaaa of itock^20 cents per $1,000, $20 minimum tax. Consolidation and !2S ^ ^' ^^'^ authorized beyond Ofttal of m i pua S tam conaolidatod, |20 minimum. Extension of aavporate existence, same as ogpniMtian; danlntioD, d^«a of ■■^mciaaae el capital stock, etc., |20; foreign corporations, fawflqpa tax, 11% fnwign insurance con^wny, |20; annua] atate- MHt at itaanaea Qoaipaalas, Pi. F. TBR IirCX>M£ TAX. "tttte is no income tax in New Jeraegr. ^mmrt M mwmvm L Thm coonlj reiffinues are entirely derivative in New ^ktmy. Thme h no independent assessment of property for the purpose of county taxatkm, nor does the county levy or collect directly a^'pol^ o tricts and equalized by the ootmty bond of taxation. The amount to bo raked for county purposes, to wit, for current expenses, dobt and interest, public works, poor relief, and other county purposes, Ls determined by tbo "bottd of chaeen freeholdere" not later than the Itsl Tuesday of Aqgttii. Thk smouni k limitad to a sum which shall not eoDMed 60 omts tot each $100 of assessed valuation in the county, but an mcrease not to exceed 10 cents may be granted on npp K n stiwt to the county board of taxation. The county also receives, for distribution to the local school districts, the state sdiool tax and a portion of the state tu3L on taairMd and canal prv^rtj. (3ee State EoftBiMB, A and IK) IAdbiuifal Revenues. A, 'flmUAL XMmXT TaJOM. (See under State Bemnes, a.) % B. POLL TAxna. A poll tax of $1 p«r aumm m aMMd, lensd, and collected, with the property taxes, on aSi m^lft resident in (Jie state over 2 1 years of age. Exempt are : Paupers, idiots, and uisane, firemen, veterans of the CM War, and members of the national guard. The assessor entets tiie poU tax in his list together with the ratalde propevfj; tMt is ooBsoted and enftwce- able in the sane manner as an tlie taxes on penonal property. o. THB uaaaarAxcm tax. ISis iidMritanoe tax is not a mnmeipal tax. D. COSPOBATION TAXXS. Corporations genersUy are taxable on thMr property in the same manner as individuals. The following are special cases, and, except as otherwise stated, aia taxed in addition to the property taxes: «omM»^ of public service eorporatioru.— An persons, •ofaaiiaaAlqp^ aanciatioaa, or corporatkma other than municipal or corporations operating railroads and canals, which haw rigit to use or occupy the streets, highways, roads, lanes, or pubUc ptaoea" are taxable on their gross earnings, in addition to the taxes on their property, at the rate of 2 per cent upon their gron receipts except street railroads, which paid for 1906, 2J per cent; for 190?' 3 per cent; for 1908, 3^ per cent; for 1909, 4 per cent: for WiL 41 per cant; lor mi and thereafter, 5 per cent. These taxes are assessed by the state board of asBoaaoiB aod appoa. tioned to the various taxing dLstricts in proportion to the value of the "property located in, upon, or under any pubUc street," etc aa shownbytheretomsofthediilrietMMeRiia. BstHiahaMdhaatha power to oqvaSae aach ninawiMiiili). TAXATION AND REVENUE SYSTEMS— NEW MEXICO. I taxes are due and payable at the same time as other taxes and are collected by the district collectors in the same manner as taxes on other property. They are in lieu of all of the township, town, boros^ orcityfraaddas taxea, butdo not impair the validity of any coateaetar agi a a saa at for tha original parchaaea of the fcan- chiae. Tba dam of corporatioaa aetnally aaKSsed on groaa eandnga hi tiiis way are street raihrayl^ water companies, gas and electric companies, telegraph and telephone companies, district tcle- l^ph meennger comj)anieB, sewer companies, and dl or pipe- E. BUSINESS TAXES, LICENSES, AND FEES. Hie common oovncils and boards of aldermen have power to license junk shops, l)illboards, billposters, roller skating rinks, omnibuses, carriages, and other ▼ehicles, peddlers, pawnbrokers, auctioneers, milk dealeiB, stxeet mnsicians, shows, and tbeatrieal per- fonnaness. Bates given in gtoMal statotes aie: Gbeaa-adadarion 25 cnila, not to exeeed ISOO per day; adndaaon l^to 25 cents, not to exceed $100 per week. Concert*— adadaacm 80 cents or more, $25 per concert; theater, $350 per year. Saqpioy- Blent agencies, not to exceed $25. The board of excise commissioners has the power in towns and cities of granting rets^ fiqiior fioenses. The rates loimd in gwieral statutes axe: liqtKxt.— Hbaatatote fixea tiie n d aia iu aa Ucease fee but t»>t the maximum, according to population, as follows: $100 for a popula- tion not exceeding 3,000; |150 when it exceeds 3,000 but not 10,000, and ISOOwhenitiahiezceaBof 10,000. BeerboCt^ fUK>; Other Hoenses are detefndned by municipal ordi- School Rsvenues. The free public schook are supported by the statc> school tax, by appropriations out of the revenues of the state made to compensate for the withdrawal of nulroad property from local taxation and to leduce the state school tax, by interest and other income of the moneys invested in tlie state school fund, including rents of riparian leases of lands under water, by tlie poll tax, and such taxes as may be voted loisally, the local taxes being by far the gzeater part of tho support of the schools. The aggregate amount of the annual state fund other than that from investments is to equal $5 for each child in the state l)etween 5 and IS years. What is necessary over and above the state appropriation is levied as the state school tax and is apporUcmed 88 above in proporlion to tiie assessed vtiae of the inop> ei^ tftyftMi* in eadi ocnmty and taxing district. Tlui money is collected by Ae eoonty eoUectors and re- mitted to the state treasurer. As soon as received 90 per cent thereof is immediately returned to the counties and taxing districts, being apportioned by the county superintendents, and 10 per cent is placed in a iflservo fund and ^qportkmed to the ooontieB by tha state board of edneatioa. The other monei^ in the state school fund are apportioned by the state board of education. The funds raised by local t>a»ation are under the control of the local authorities. LKnaLAXfON Amanm bbvbhub laws: ibis. The governing body of any village may appoint a board of « consialuvoittweaBMHBbeia lor Ihfea years at a salary iixedby such £^overning body, ^he first assessors appointed under this law shall hold office for one, two, and three years, respectively.) Osteopaths, lawyen, atatuoary e n g in e ei a, and opentani of pane bums are required to take out state licenses. Muuii ipalities were authorized to exclude from the maximum tax rate prescribed by law a levy to provide for the interest, sinking fond, and coaatrae- tson. and maintenance of aewet systems. Provision was made ior the iannace of new liquor licenses in the ratio of 1 license to 500 inbmMtamVij which are granted to the highest bidder therefor. NEW MEXICO.' New Mexico draws its revenues mainly from the general property tax. There are certain special cor- poration taxes on car and express companies, and on foreign corporations engaged in producing, refin- ing, and selling petvolsnm or coal qH. There is no inlievitanee taac, and sacb l ie c nsea as are provided for 1^ statute go d^reet to the suppcn^ of schools and the general conatgr governnuBt m oomty in which collected. In changing from a territorial to a state form of government (Jan. 6, 1912) provinon was made in section 4, artide 12, ol tbe new constitntion that all laWB of the territ^xry in force at the timo of admission into the Union as a state, not inconsistent with the * TUa comnflsdon is derived maiidy inm the following sources: Compiled Laws of New Mexico, 1897: Santa Fe, N. Mex., 1W7. Laws of New Mexico, 1899: Santa Fe, N. Mex., 1899. Laws of New Mexico, 1901: Albuquerque, N. Mex., 1901. ThB Bonrion Laws to 1913, and Beport of the Secretary of the Ter- lilary^lMMI. I constitution, should remain in force as the laws of the state until they expire by their own limitation, or are altered or repealed. Tbe i^visions of the new constatntion oonoeming taau^on an aa folkma: OONSTmmONAL PTOVISXOK8. ARTICLE vm. TaxeUion and revenue. Sec. 1. The rate of taxalMn shall be eqoal and uniSiMBaiVQaaU subjects of taxation. 8bc. 2. The legialatiiieihall have power to provide!^ tha levy and collection of licoise, excise, income, coUateral and direct inheritance, lef^acy, and succession taxes; also graduated income taxes, graduated collateral and direct inheritance taxes, graduated legacy and aucoeasion, and other specific taxes, including taxes upon the production and output of mines, oil lands, and foraata; but no double taxation shall be permitted. Sac. 3. The ennoMcatipa of subjects of taxation ui aedaon 2 of tMaatlidsd^Mtillllii lhe Iqgiaiatuie of the power la iw|iii>a TAXATION AND iUBVENUB S¥BTfiiB-NEWlfEX100. «il|0i!lt l» Im luwd in audi manner as may be consistent wHk tike principles of taxation fixed in this constitlitkn. Sic. 4, There sliaU be levied annually for state revenue a tax ■at t© esceed 4 miliB on eacb dollar of the assessed valuation of the pKuporty in the stale, except for the support %^ l ceipanlioM, pubic liims, coinmiuiity ditches and all latemb thereof, all church property, all property used for educational or charitable purposes, ftU cemeteries not used or held for private or flMpMle pnft» i«I all beads of tlM state of New Mexico, and of 'ttie counties, —**■"![ 1|i iiiilllis, Htd^diMcIs lliinwf ** nt l' be «swn>t ftomtazatiDi. fc:. 8. thm power to license and tax corporations and corpoimte property shaU not be iisiiiH|Qidied or suspended by Hbe state or •ny subdiv-ision thereof: Protnded, That the l^lature may, by feneml law, exempt new railroads from taxation for not more than si* yaM% §mm and after the completion of any such raihoad and twcfc es; SMdt raihoad being deemed to be completsd iir fte pnr- paee of taxation, as to any operative division thereof, when the mam is opened far business to the public; and new sugar factories, ■■clliiBy radueliMb and leffaiiag wach% and 'pnaqnqg plants far irr^ation purposes, and irrigation woritSi far not ONM ten wht ycais from and after their establiahnmt. Aw. t. AB pNpsrtjivi^ the tmitnial limits of the authority inOfitlt^ ^> *nd subject to taxatioii, akall be taxed theran for mtm, emmtj, municipal and other purposes: pro\'ided, that the M» board si equalization shall detwmine the value of all property i^iiiB% s l eep in g ear, tefagnph, tdepbene and etber tansportation at transmission companies used by such companies in the opeeatkm of their lailraad, express, sleeping car, telegraph, er teiepiione linse, or other tmnqmtation or transminon lines, and shall certify the vmlue thereof Ma»«blmdnad i» fh r 't i m rty and municipal taxine authorities. 8nc. 11. The legisiature may exonpt from t^'g^tiftn property id adk band ef « faniiy to the swMat sf IMS. Sec. 12. Lands held in lar<;e tracts shall not be aMMed far tion at any lower value per acre than hmds of the sum chaiacter ^^'^^^[^''^^^'^^^ ^IZSii ^ — Theplov- onmam. Tbm often moBl diroetlf WMMMRMd nitii timl&m P) Oonnty asseaaor, elected every four years. ^^^W^Cwnttjf ooiieelor; iSm county treasurer is ex officio tax (3) County bsMi :«qpBliatisn, -■TTii iii i i i of 'tiw mumr commissionefB. (i) 8Me bend efe(|«BiiaaSien, created by the c(»stltiitloii,<90B- ■flts of the governor, traveling auditor, state auditor, secretary (rf State Reybmubs. A. onniAL mmanr taibs. 1. Bm§-^ a. The property included and exempt. — All p s opvij in the state not exempt by law, is sabject to faf^^^ft pp (1) Real estate includes all lands w-ithin the state to which title or right to title has been acquired, all mines, minerals, and quanie^ and all lig^ and privileges appertaining to land, and improveuMBts iddch include all buildings, structures, fixtims, and fences afflated to land, wiwtlMr titk IQ tiM Iwd bM beoB aet^id or not. (8) pHWMd property iadodiaB everything subject to owner- ship not included -n-ithin the term "real estate." (3) Exemptions, in addition to public property are: Bonds of state, county, nranicipality, and districts; public libraries; cem- eteries; property flf literary, scientfic, benevolent, i^cuUuial, and religious institutions and societies: fair associations; a fandly home* stead, to the value of $200, or other property to make up an esenytfon of taoo-, ailnss and uMag ckiiH bearing gold, silver, and other precious metals (but not the net product and surface improve* ments), for a p^iod of 10 years from the date of the location; irrigating ditdies, canals, and flumes beloa^i« to communities and used on a mutual basis; and all othw ditdMa, etc., far lii^Mli^ purposes, for a period of 6 years after conplatkm; property of irrigation districts, tanning factories, for 6 ymn; and railroads, far 6 yean aflw the completion ef tiw nad and bnmdiea. Beet stigar and broom factories, woolen mills, smelters, watv power plants, cement and plaster nmnufactuiing works, waterwajrs, pipe lines, canals, and irrigation phmts and r^ning and reduction works coBipietwl bsfaMApa 1, IMt, AaD teeoEMipt fawn taatisa for six years. No tax is to be bvied on any mining claim located under laws of the Uoilad StatsB, or upon any dMft er weildng thenin nntn after a patn^ Ins been issued by the United States and for one year tharoaflai; but other net improvements and the att pn?dnct is h. AssetsmerU. — ^Every person is required to furnish a sfram Hal of Hmm wad value of his property us of Januaxy 1 of eadi ywr, Imi tbe nnniioil rtikm m fixed at the value of the property aa daftenniiied by the aaseasor. For a false list or failure to render a bat the penalty ia an incraMO ol 26 piT o«tt ia thA aiMMad value. Lands are to be designated on the assessment lists according to their c^acacter, as agricultural, grazing, coal, saline, mineral, tim- ber, and town, city, or village lots. Bona fide debt* may be deducted from credits. Corpcxations are assessed on their property where the "i w ne is aitaalsd. Bat vfaaMlfaeeailfaaaipllricr property fa aMMd, tW stockholders are not taxed individually on their stock. Bank stock in national or state banks is assessed where bank is lo- cated, by tibe stale boaid of eqnaUaation, on the basis of statements by the corporate oAoers, and the taxes are paid by the corporation. Baildag and savings and loan associations are assessed with the asBOont riiown to have been paid into the aBsociation, up to the 1st day of January, upon outstanding shares of stock, less the amoont diown by the statements to have been loaned to nhareholders upon mmtgage security listed for taxation, and upon shares of stock of said association, and neither the asbodation nor the shaiekoldan tiberain shall be liable to other taxation upon shares of stodc Moftgages on real estate held by building and savings and in ^n aMOflfstiins are exonpt if the real estate is listed lor taxatimi by the oaasis. Bailniad, telegraph, telephone, and sleeping car companies and other transportation or tianamiasion cnmpanies are to be awaed by TAXATION A10> REVia^ g¥ST@MB— NEW MEXICO. the state board of equalization . All property fa 10 be assessed at its actoal mdae. The valuation is apportioned to the counties where the pn^rty is located, on a mileaire basis. The power of tb^ board extends to all classes of property owned by the railroad. The state board of equaHsation fixes and determines the minimum value t and infenat thereon is nol to exoeed 4 mills. The constitution provides that for the first two years alter the same goes into effect the total annual tax levy for state purposes exclusive of necessary levies for the state debt shall not exceed 12 mills; and thereafter it shall not exceed 10 mills. A tax of I adll is levied to oeato a fond to be known as ^ " New Mexican mounted police fund." The sheep sanitary board may levy a special tax uptrn thaasssssed value of all sheep in the state. 3. Collection — Taam are ooBected by the county treasurer, irbo is eac offido tax eeOaetor. Hie cofflector is required to visit each precinct and give notice to all persons to call and pay their taxes. Payment may be made in two installments, the first between August 1 and January 1 and the second within six months. On the 1st of De- cember in each year half of the unpaid taxes become ddinqueDt and on the lat tP on the business in the state. One-half is distribatod to the counties according to business done therein. The Santa Fe Railroad Co., under act of Congress of June 27, 1902, pays to the collector of the rnuiitips of Bernalillo, Valencia, and McKinley, respectively, an annual tax at the rate of $175 per mile for each mila «f aadn tsaek hi ssid coonlaes, this tax bemg in lieu of all other, eaeepting that on Ihe hmd gnmt and the shops and land, etc., at Aflbuquerque. Insaaaee companies are taxed 2 per cent on the grass aaioaat of i i iw ni MH is iw s iwM l, I— lUwaad pwmiaaM. B. BUB1WB 88 TAXES, LICENSES, AND FEB8. A number of licenses or occupation taxes })rovided for by statute, are required to be paid direct to the county treasurer to be uaed for achoola and gennral county purpoaea. Sndt lieenaea an treated aa eotmty revenuea. Otiiier business taxea and lieenaea impoaed by the atate and uaed for atate putpoaea are: Automobiles, |10; embalmers, $25; renewal of registration, $2. Hunter's license. — ^Each guide, $5; each big game license, resi- dent, $1; each bird license, resident, $1; each big game and bird license, nonresident, flO; each big game aad bird license, resid^t, alien, $10; each big game and bird license, nonresident, alien, $10; each general big game and bird license, resident, $1.50; storage or taansportation peradt (each), fl; each pensit to hasp gMue ia captivity, $1; each permit to ship fish out of state, $1 for each lot; to ship deer out of the state (each), |2; for duplicate license or pcr> mit, $1; noniendents over 12 yean of age, to fish, |1; all non- residents not aliens, who pay taxss ia the state amounting to not less than $100 annually, are entitled to resident licenses npoa liie payment of same fees as required of residents. UesBBO to Bsn llqwr ea tadam mft, to be paid into the slala school fund . Corporation charters, railroads, 10 cents for each $1,000 of capi- talization and same for eadi sobesqvant iamauu of capital, in no case less than $25; amendments, other than increase of capital, $10; filing certificate of business and agent, $5; filing other in- struments or documents, $1. Ovporations for mining, maan- faetoiing, iadastriol, and oliMr purposes— certificate of incor- poration, 10 cents for each $1,000 of capital, in no case less than $25; increase of ct^tital stock, 10 cents per $1,000 of total increase, bat in BO case less tiwa fSO; e uu sd Hd a tin g and BMiger, saaM as Cor increase of capital; extensi-iQg plain written matter, and 75 cents for each mt0 dm paps of tabulated matter; fumishing plain copies of cer- tlin rla«w3 of records, etc.. .^0 cents per hour for copying, and 76 Mtsper hour for cq»ying tabulated matter; certifying to officially ■'W ifOuim yf dwsion, onnpiled, or revised statutes of the state, |5; ii pHMfill* iorai, 12 f «b« irat 100 ptgm iad H for mek aiidi- •■■•I Hi pgee; certified copy of election legistiaioii booil, fl, ani Ii mm per page of registered names; poll books, ceitifyiiig mtary pvibUc, fl; traaufenng tnilMittty of notary public from one comrty to BBotieff, |1; ina^ dttfliaile cranmisnons to notaiies pABc^; memMag all official and bank depositorj- bonds, where lie coaKniB do aot esKoeed 15 folios of 100 words each, |2.50, and IS cents for eadi adiitioiial foKo of 100 wokIb Ofer IS ItMbr, ior ifcgaU oatlw of office. $1 : admini.-^terin!: oath and affixing sea!, 50 mmto; recofding and indexing all other papers than official bonds ScenlB to tlie int folfo of lOi mfe, and 15 cente for each ad^^ lilMnlfoiio; fiMn^requisitioiipqjtfs, issuing mandateoand^ipoini. mmta, 13; eniching records, etc., 50 cents per hour; comparing a cmpy of any law, etc., 5 craits for each folio of 100 words; certificate wmA wmlf ft; commission to conunissiinier of deeds, f5; cerliflcate toGenewl Oflfee, Wa.«.hington, D. C, $1; filing'emblem of pntical party, fl; certifying to appointment, etc., of county, dis- m- iIMB 'dieer, fl; for oHmt cerlfleates, $i. nwmnefols— «Bmination and registration, $10; certificate, $3. Fhysiciaw-* •—min ation and certifi cate, |25. Dentist8--ing to registration by county ck^ $1- annual renewal fee not to exceed $2. (Funds for use of the board. ) fdeforiuRdngautonofeiieiieease, ^; annual renewal, 60 cents. The fees are parable to the seenrtary of stoto. Game and fish preserves.— Each permit to capture, $1- each qnadraped park (2 year Ucense), $15, and each renewal of 'mm •10; each pai^ (10 year license), |H>, md NaMraloisHn^ ili;«^ hkm (2 year license), $10, and renewal of same, |8; addi- tiaual bko (2 year licnse), 96, and renewal of same, $3; one lake for 10 yearn, IB, kbuotbI, flS; mA additiona] lake, 10 years, ffS» each renewal, $5 ; certiicate, $1. Bj^M, building and kan associations, and trust companies pay ■■■■illy dto foUoving fees ka examinatirai: Capital stock not mam tinui i»; mmmjm, m. TOe territorial (state) engineer collects fees ranging from 60 cents iniW for services in connection with the use and distribution of the wmr of Iko rtete, aad coMtiuclion and inspection of irrigation work, proceeds to be applied to the hydrogn^Iiic survey fund The Caty Act hmd board collects the following fees: For filing apidlcutiM, H; for making certified copies, same fees as chained by secretwy of state. SottlemondaoeitlnndpiynfoooffStoaaiOT taking praof of claim, to deteimino to ImmMu of inteifoB wmln; Amdsfo to state treasury. 8kH|i iMiiclam to bo paid 3 canto per Ml far examination; for sheep bemg shipped or driven out of the state, 6 cents per head ^ ^ certify as toiMltoiycoBditicn of each sheep- mm^ boiRK dipped or driven into db state for puipoee of gnmng ' •oento per head. FnndsfatbsaelltofaiieepsanitBiybaMd. Inqpoctoa of cattle hides, 10 cents each. Funds paid to cattle foTtotocmSii fc^ds***** collects a foe of 25 oonts Tnstoompanies pay to the BUditlirmf siafai to lliww ■ ■iiii ■■ 1 1 wmmm^ Mdforenaminatiop. |50. Insurance companies pay for filing articles of incorporation, $50; power (rf attorney, $50; copy of charter or deed of settlement, $50: annual statemmit, fSD; oertiicato of Mrikority, $2; cmtlficuto of authority for agent, $2; copy of any paper, per fbtio, 20 cento; for afiixing seal, $1; fraternal, religious, or benevofonl soduty Bum fS for fiUuKamual statement. r. THE INCOMS TAX- TlHt« is no inooBw tec in Neir Mdieo. County Revenues. A. oamyki. nonaar tmmm. 1. Aim— Tbe property included and Oia Mnimoiii and equalization tlioraol «• tho maub lor tmuitiii M for the state. 2. RaU— The boards of county commissioners of the various oountiea aro aaiboriMd to levy for currwit expenses an anniial tax of not to esoeed 5 niOi on tho dollar upon the assessed value of all taxable pniporty in ^ county. Additional levies for MMMNH I^Mild ftt^ poses arc also authorized. 3. Collection — Same as for stalo. m. rOLL lASH. Evoiy aido-bodied man beiwMa tba agea of 21 and 60 years pays to the eoonty road board a road tax ct $3, or in lieu, labor on public roads three days, ezoapi that active members of fire companies are exempt. Counties collect and disburse the general state ooU tazforaoiiooli. B. OORFOKATION TAXSi. Oa»^mM of the state tax nyon car oompaidaB k apportioned to the counties aoeofding to mflnagn, and one-half of the tax on the gross receipts of express companies is distributed to the coimtin aoeimlinff tA nVMNHM done tnerem. Tlio Santa Fo BaiOvoad Co. pays to the counties of Bmialillo, VaiMda, and MdQid^ an annual tax of $175 per mila of main traek in aaid eonnftiia In Kan of all other taxes except the taxea on tibo grant ' and shops and land at AlbuaiMmn. ■. Busmnaa TAxna, uonvana, axd ma. One-half of the tax on occupations provided for by statute is paid into the general current expense fund of tho oonnty, and ooaJudf into tha county school fund; also the prooaada of al fioooMa on tha lotail traffic in malt, vinous, or diatiBad Ikgaon go into tiia county school fund. Itinerant vendors of drugs, etc., $100 annually. Itinerant vendors pay following fees to procure license from the ooun^rdrit: Itawrsling OB foot» with one hone, $2^ t*a|ii|iiiiiii|iih,p||; ;tiai«rilaf ;«u'bfefcl%tUI; tevoUsfiawyote TAXATION AND REVENUE SYSTEMS— NEW MEXIC50. 161 manner, $350; doinp; business in any building, tent, etc., for each eiirh place, 1250. The revenue thus derived is to l)e divided equally between the general county fund and the school fund in the respec- tive counties where collected. Peddling boef« $250. This fund fo to bo pid into tilie "wiM an'T"»^l boontjr fund " of the county. Dealers in merchandise, odier than li<{aara, annul sales not exceeding $10,000, pay liooise tax of ^0 per annum; $10,000 to $20,000,120; $20,000 to $50,000, $50; $50,000to$75,000, $75; $75,000 to $100,000, $100; over $100,000, $150. Real estate i^ent^, $10; hotels and restamants— receipts 11,000 to $2,000, $20; receipts $2,000 to $5,000, $40; receipts over $5,000, $G0. Livery and feed stables and stage lines, $10; pawnbrokers, $250; theaters and public htfliH- capacity 300 persons, $10; capacity over 809 penoDs, |25. License taxes, one-half of which are for state and one-half for county porposes, are levied as follows upon liquors: Wholesale liquor dealers, $100; brewers, $60; distillers, $200. Retulliqaordeolm— to be paid into iiie county school fund; cities, towns, or pndncts of 600 inhabitants or less, $100; 500 to 1,000, $200; 1,000 or over, 9400. Municipalities may impose additional licenses. Umnsafssi BsysNinEa. A. OSmntAL FBOPBBTT TAXB8. 1. Base — The property indnded and the mofiioda of aoaeaa^ nant and of oqnaHaatien are tha same as for county and state taxation. 2. Bate— Not more than 1 per cent ad valorem is to be levied by any municipality for general purposes. Additional levies for special purposes, however, are authorized from time to Mma. In towna the tax is limited to poses. It is, howarer, an in^pwtant aooiea erty within this state, and all personal property sito- ated or owned within tibia atate, ii ^T t ^ ^ vaiaM exempt by law. (1) Real estate indudea land and all buldin^B and alractans afiMd tiwNto; wIm»v«b Mid idan sad Mm eoi^^ with; bridges, telegraph lines, wiraa^ polea, and appurtenances; all supp<^ and indonires for electrical conductors; all surface, under- ground, or akvated nuboada; the value of all iranchiaea, «r TAXATION AND REVENUE SYSTEMS— NEW YORK. 163 permission to oonatnict, maintain, or operate the same; all railroad structures; branches, etc. , on public roads or grounds; mains, pipes, or tanks for conducting steam, heat, water, oil, electricity, or any property or substance, including the value of all fnachises, rights, authority, or permission to construrt, maintain, or operate the same in, under, above, upon, or through any streets; all trees and under- wood growing upon had, aad aiti inineB, nuaenla, quaniea, and foRflils in and under the same. A franchise, right, authority, or permission specified in this subdivision shall for the purpose of taxa- tion be known as a "npecial franduse." A special baodiiae riiall be deemed to include t^ie value of the tai^ble property of a person, copartnership, association, or corporation situated in, upon, under, or above any street, highway, public place, or public waters in oolinectiOB with the special fnmdtfae. The taagilde pwipa rty so Uicluded shall be taxed as part of the erppc ial fraadUaa. The term "special franchise" shall not be deaaaed to include Uie crossing of a street, highway, or public place outside the limits of a city or incorporated village where such crossing is less than 2S0 feet in length, unless such crossing be the continuance of an occu- pancy of another street, highway, or public place. This subdivision doaa not apfdy to aa «la«aled nlkoad. (2) Personal p wpar ty includes ohattols^, money, things in action, debts due from solvent debtors, whether on account, contract, note, bond, or mortgage; debta aad obl^ations for the payment of iBoaay doe or owing to penona residing within the state, bowever secured or wherever such securities shall be held; debts due by inhabitants of this state to persons not residing within the Uaited ftataa (or tbe pui d iae e of any real estate; pablie stocks, stocks in moneyed corporations, and such portion of the capital of incorporated companies, liable to taxation on their coital, as shall not be invested in real estate. Ifortgages are not taxable as prop- erty, but are subject to the mortgage recording tax. (3) Exemptions from taxation, in addition to all public property, aie: The lands of any Indian reswation; all property exempt by hirfcasiaMcalionotiwflMaaaaaaBiptlioa c a to ad; lealprapaity purchased with the proceeds of a pension received from the United States government; cwtain bonds of the state and all refunding booda of municipal oocpotstions; property of a municipal c(»pora- tion outside its corporate limits ia not exempt; the real property of a corporation or association organized exclusively for ^e moral or mental Iminovement of men or women, or for religious, Bible, tract, charitable, benevdent, ariaaeaary , hospital, infirmary, niliiralinaal. scientific, literary, library, patriotic, historical, or cemetery pur- poses, or for the enforcement of laws relating to children or animals; real property of vohmtoer fhe d e pai taa m to ttot exceeding 916^000; parsonages up to $2,000 ; real property of a fratem al association if the net income is used for the free education or relief of members or their familiea; real inoperty ot agricultural aodetiea permanently used for exbibitiaa grounds; real and peraonal piopeity of ministers and priests to 11,500; vessels engaged in ocean commerce and the com- panies owning them until 1923; certain property of nonresidenta; ad depoaltB ia aavi^ baaka. Moneys collected by insurance companies used for the payment of aasessmentB, or fur death losses, or for benefits to disabled members; owMn aad boldan ci atock in an incoipotated company liable to toxatiaa on its capital, are not taxed as individuals for sucJi ato^; personal property in excess of $100,000 of a mutual life insurance company incorporated in the state before 1849; real property from i^di no income ia d^wd and pemnal prspMty aitaatod in first-class cities and belonging to a medical todety of any county within such city, which society was incorporated under chapter 94, LawB 181S, exemption tat any toaOty not to exceed $150,000 in Wtagi and New York counties or $80,000 in any other county, and real property from which no rent is derived and personal property, situated within any city of the first class and belong- ing to aa iaooiporatod phanaaoentieal aociety wfckk baa beea or may be authorized by act of the legislature to establish a college of pharmacy in sudi city, not exceeding $100,000 in the counties of Ibip and Nev ToA, aad $50,000 in otiier ooontiea; the nal and personal property of an academy of music which was purchased with the proceeds of general or popular subscription, when it appears that such association has not earned a net annual income; homwhoM furniture and personal effects to the value of $1,000; land oonlaiBlng from 1 to 100 acres planted with trees for f omatoy . 6. Assessment. — ^Therc is in general but one assess- ment roll for state, county, and local purposes. This is made up in the first instance by the local a.ssessors. The assessment is generally made between the 1st of May and the 1st of July. In lovns having an incor- porated village with more than 10,000 popylatimi ass e ss ors may hare from April 15 to Jofy I. The to^vn board may fix an earlier date if they determine that a longer time is required for the assessors to do their work, which may be at a time after the 1st day of January. The assessment of banks is made on the basis of reports wbiobi show their ccmdition on June 1 . GorporatkMiB are required to render reports in detail on or before June 15. Property is to be assessed at its full value. What this value is has not been defined by statute, but the courts have held it to be the "amount of money the property would sell for at a fair, free, and well- adTMtised sale." Debts owing may be deducted baMi tbe fail value ci the personal property owned. Real estate is assessed in the tax district in which it Js situated, and personal property, with few exceptions, at the place of residence of ti>eoimew;oaaeacaptaonia the paMBBal property at aaB r BB d a Hl a having an actual'situs in the siato ia saaeaaad aad laaed irhara alb* uated, unless exempt by law. In general, corporatinia are aaasssed upon their cafilii **9wUtag in money or p wipa tl y > ** aad theihawihnldw aaa aotaaaaaMble vpaa their interest. State and national banks pay a lax of 1 per cent on the capital, surjrfuB, aad aadividBd pnfita tvttont deda e l i on far dabt or far funds invested in real property. The value of "special franchises" subject to aanaanent in citiei^ towns, and villages is annually fixed and determined and after* wards equalized with the assessment of other real property in ^e same locality by the state board of tax commissioners. This assess- ment is the basis for state, county, and local taxation for the enauiug yeHT. The assessment of railroad, telegraph, telephone, nrptpn Han raw panies made by the assessors, also all special trancMaa assessments as equaliaed are apportioned by the naaoaBoaa atnong the achool and e. Eq wdi m lw n.---'Ihe snmwmnint roll Is oompleted by the aasesBors on or before the 1st day of August; it may be seen and examined by any person until the third Tuesday in August, when all complainants may appear before the assessors who sit ai> a board of review, and if, after taking testimony under oath, the assessors are satisfied that a change should be nuide, they may chai^ any swianprneat. In cities the assessment roU vhm oompleted is filed on or before the 1st day of September in the office of the city clerk, to remain for 15 days for inspection. The board of supervisors of each county equalizes the assessment of real estate between the different tax districts within the county, but may not change Uie 164 TAXATION ANB REVENUE 8YSTEM&--NEW YORK. aggregate valuations of the county. In regard to per- ional property it has the power only to correct illegal iir«rroiifl(nis aflMasmeiits. fhe sttte bowi of eqiuiliiataoii «}iiali9es the wnrnn ment of real estote m between coontifls, but may not reduce the aggregate Takation of all counlaeB. This equalization by the state board affects the apportion- ment of the state taxes only, as the levy is made by tlie supervisors on the valuations as equaUzed by the eoviityiMMinl. Any suiMsrviaor may ^peal ttmk tlie actum ot the lioeii of 8ii|Mrriaoro k rapi^ board of tax commissioners. There is no provision for the equaliaalioii of the •Bsessment of personal property. Tbe amoiiiii of state taxes to be raiaed it tiipor- timed amonfi the oonntieB by the comptroller on the basis of the assessment as equalised by ^slile boaid ef equalization. The rate is expressed in miUs on the doUar. The amount required from each county, as determined by state equalization, is levied, together mA the local taxes, by the supervisors upon the asMssmtnls as equaliaed by them. S. fkBmiHon — State and all other taxes on individuals and i*^^ me collected by the local tax coUectois. Those OB individuals are a lien on the real and personal property of the taxpayer; and those on bank stocks, on the dividends and stees. BailioMl, te l eg M ph^ telephoae, and electric ligbt or gaa rnmpsstiM ■■f , «iliia ao dftya, IMr tUDw wtOk 1 pm emt im flw CMDity treaauren). If not bo paid, they are collected by the tax col- iMlar. Unpaid taxes may be collected by aeizure and aale. There ■tiii^liMnie proviawm lu eoflutliw ef Iixm Itoib BonrendeDta. lie tiBIl collectcM- is entitled to receive as fees for collection 2 per Oiat il aB turaa ctdlected within 30 days of notice that he has iMrf«eitf»iiia(«l^aniiiheoaorbaiot«I)eoNnber 20) if the Hintion. On aU taxes collected after the expiration of 30 days ta il entitled to receive an additional 5 per cent, which ia the delin- ZmTiU t^ 'm mf^ ■ewiiw 1 ftr ctt. 1 fcn jg SB turn m. TOLL TJOm. There is no poll tax for state purposes. C THE IXHEKrrANCB TAX. (KJHyini as the transfer tax.) A tsEX is imposed upon the transfer of tangible prop- erty within the state and of intangible property, or of aay interest therein or ineome therefrom, to persons m ^ foioiraig esses: (1) «aa*r liy vfO or faiaMste hsm of Hihm^ «« pilMrty m iVinaiDi' of prapwly -vMiii tiio aisle and decedent was a n<»- Mridmt of the fltete at the time of his death. ^3 > Property of a raaident decedent, or of a nonresident decedent within the state, Iwmrf i i d by will, if not qwdfically deviiad, shall be deemed to be tiaufoned fafmOmMfy to aU hfateia named in will. (4) TiaiHfBr of property irttMa tiw stale aado by a tirfdent, or of tangible property within the state made by a nonresident, by deed, grant, baigain, sale, or gift, made in contemplation of death ol gMrtor, intended to taks tUtd iftar such death. (5) When person becomes entitled to proper^ by aay oiidi tians> fer made before or after the passage of this chapter (6) When any person shall exercise a power of appointment, derived InMidiqMrilkn Of iMopavlyaBado befoworiMvthe paang^ of this chapter, such appointment shall be deemed a transfer taxable in the same manmt as though thepitq)erty beloi)ged todoaeeof Mch power. (7) Tax imposed hereby shall be upon the clear market value. Exempium$,— Any property devised or bequeathed for religious ceremonies for the deceased donor, or to any person who is a bbhop, or to any religkms, sffciratim a l, dMsilablo, a da rioMSf y , boaevoisnt, hospital, or infirmary corporation, for Bible or tract purposes, and to corporations organized for the enf<%cement of laws relating to cUMNBor animals, shall beexempt. Thmsban also be exempted personal property other than money or securities bequeathed to a corporation or aseodatira organized for the moral or mental im- pnveuMnt4>f men or women or for scientific, literary, library, pa- triotic, craaetery, or historical psipoaa^ eaospl wlMie ofltoom or members thereof shaU Mc«v» sagr pawniaty pnm tram the o|>fia- tions thereof. Rate of tax: (1) Property in excess of $5,000 to father, mother, husband, wife, child, brother, sister, wife or widow of a son, or the husband of a daughter, or child adopted as sadk, of tbe docedeat, or Tsador or to any child to whom such decedent or vendor for not less than 10 years priw to such transfer stood in relation oi parent, provided such rel»- tiooflloii iMfw bofoiecilld*B tll os Bth birthday and was continuous for said 10 years thereafter, or to any lineal descendant of such dece- dent or vendor bom in lawful wedlock; the tax on such transfer dtaU be at the rate of : Birportk»ed to the nuaar divisions. D. cxnvoKaTKMr xazw. TbB priiielpal eovporatkn taxes in New Totk are a fraaehise tax applyii^ to aB classes of corporations, an "oiganization tax" on domestic coipontiais, and a corresponding "license tax" on foreign corporations. The two latter are treated under "Business taxM» TAXATION AND REVENUE SYSTEMS— NEW YORK. 16S Bemses, snd fees" because of their close snalogy to the fees chai^^ fw inoorp gation, pipe-line, transfer, baggage express, telegraph, telephone, palace car, or sleeping: car purpofjcs, and all other transportation companies not liable to llic taxes described in the two following parag^rairiiB. The rate per annum is fiv e ten ths «/t 1 per cKot of tbe srross eariiiiiL^s in llic state, whidi incliides fjjoss earnings from its business originating and terminating within the state, but not earnings dmved bam business of an interstate charactor. Elevated railroads or surface roads not operated by SleHa pay I per cent of gross earnings and 3 per cent on dividends in excess of 4 per cent upon actual amount of paid-up capital employed by such corporations or company. Any su(^ railroad corpomtioB whose property is leased to another railroad corporation is only required to pay a tax of 3 per cent upon the dividends paid in excess of 4 per cent uptm the amount of its capital stock. Waterworks, gas, electric, or steam heating, l%hting, aad power companies pay five-tenths of 1 per cent of grosi and S psr cent of dividends in excess of 4 per cent. Franchise tax on insurance corporations. — An annual state tax for the privil^e of exercising corporate fran- diises or for carrying on business within the state oqunl to 1 per cent ,Mi^ $975; 50,000 to 500,000, |750; 10,000 to SO.OOO, 1525; 5,000 to 1«,060^ 9450; 1,200 to 5,000, 1900; in any other ptaoa^ Hi TAXAHOH and revenue SYSTEBIS-NEW YORK. 9190. Tnfficking in liquors not to be drank on the premisee— in citiM, efec^ of 1,SOO,000 inlubitKnts or mora, $750; 500,000 to vmMM, 9t»; m,m to aiw^on^ tiiii; iimiw to mjm, W»; IhffOO to 10,000, 1150; 1,200 to 5,000, $112.50; any other place, $75. Tlnnmcist fm mediol purposei only, $7.50. Our, Bteamboftt, or 9301k. pBnnoa,cto.,holdiiigfic!«nwto8eUliqiMniiotto1w : m tih» pnHi'iiiii, lor delivery mgona, each, $150. Alcohol, Iw industrial purposee— in cities, etc., of 1,500.000 inhabitants or ■01% 137 .SO; 500,000 to 1,500,000, $30; 50,000 to 500,000, $22.50; ]|^toiO,OB0i,ilS;iit«ByetfMr]ilM»,i7Ji. OiaweraofMto, •le., for right to sell liquors not to be drunk on the premises, $75. the revraue derived irom the liquor tax is paid to the > mvnie^ality. ]liHi«iiacaii¥lct4Mid« foods, $500. PedilMioiiiDot, $20; one ,etc , $30; more than one horse, $50. In all cases $2 additional ; be paid to the secretary of state. Fiivate detectives, if one ,|iat; ita pitiwiMy or c wyi wIi BBt Wli. 'fiii liB iiMi ii I hf Hkm alMto comptroller and is for 5 years. L— "rho onraer of a vessel shall pay fees for inspection |B;ov«r]Ooiid r SO tons burden, $10; under 100 tons burden, $12.50; over 100 tons burden, pilot, licensed, pays $5 for original license and ipehicles. — ^The following fees are paid to the secretary vpon the registiation or reregistiation of a motor vehicle: or leas, $6; man than 25 honepower and less than ^ li h M ee p oi r Mr and leos ttoa H h — if w, 91ft; SO horsepower or more, $25. ConuDMcial motor vehicles pay $5. For motcMr vdiicles, other than thooe nsod for commercial puipoooa, tlWiWllpi f^;pst— *j»n fwftsfcatiiii p —M ad' dmiiig— M piwTnti, die animal ngisliiitini fee thereoftar aball be one4iaIf the amount. Hm boo impoeed, other than those for manufacturers and dealers ii— loiilil iiuffBO, 'is Hmi «I aB tnm, local. A IMI # 19 cents Ik each 9]i9 fv fraction there(rf the principal m t Miiing at flie same. i on all transfers of shares of stock in any domestic k a tax of 1 eonto on «adi 9199 of ^ face value or fraction thereof. In cases where the shares are issued widtovt 4"gipi**^ money value the tax is 2 cents fnx each share. Ji toK of oowi'liaif of 1 par cent npoii lSk0 iKe vafaw of bonds, mi/tm^ or ddbto seenied by mortgage on real property recorded in any c^te other than New YoriE, and not remrded in the state of New York, and upon certain classes of unsecured debts. ly niien incoipoiatod pays a ao-caBod otgani- i tax of one-twentieth of 1 per cent of authorized capital stock, wyAiswdlected hjlhait ate treasurer. The same rate applies to IsVlBsball MKb tax be kio tlMn 16. •■IV taMpI banMug ooipoKtioao, certain insnrance companies, and btilliHig tad loan associations, entering the state pays a "license fee" of alwaighth of 1 per cent of capital 9mA oaplofed by it in Omi state daring Ito inl yoat of bwlMOi tad upon any increase in subsequent years. BanlEBhave to pay all the expenses of conducting the department ofi^dtiilfc irilidh aw t§ f a rt Sa md among fliem as flie superl n teud- IMpviitaBdent of insurance collects the following: For filing 1^ IMt oauopt corporations for the insurance of domestic ani- I im im 919; annual statement, $20, except cooperative and domeetie animal insurance companies in which case the fee is $1 k)t each 100 mesnbers or fzacticm thereof, not to oxeed $25; certifi- — tai to niiBta» mm mm 'tig eiytw. of pyow on 11^ 19 conita per folio; cortilFing same. $1; wiwIHin of v. tez in V&w ToiIl County Revenues. 1, Beue — The property included and the method of a.ssessmeni and of equalization are the same for the county as air ready described for the state. The rate Is detendMd 9ad IIm tax Ifffy in9d0 bj IIm board of snparfigom. 3. Collection — County taxes are caU9el9d with otlier taans by tha local tax collectors. B| ASH Oh VOULy IHHERITA1I0% TAXES. There ""is no county poll tax, and counties do not share in the inheritance tax nor in the special corporar tion taxes. DagBc—ooB Or taxes may be impoeed by the county board of supa^ viMnaintas to be fixed by them. They are collected by the tax not ottwrnibi iaed, tt» ntaa A* OM WeimMr iMdir, 99; each additional bitch, $5; for one dog oflMr than bitch, 50 cents; each additional dofe 92. Tba tax luBirtw nCaina 10 per cent aa his fee. MmmaF Ai. A* OSNXBAL FBOFSBTT TAZX8. 1. Base — The property included and the method of assessment and of equalization have already been described under State rewBUM. 2. Bali— The imte is fimited to 2 per cent in certain cities by oharteTi in aome it is limited by statute, and in others it is fixed by the various municipal authorities. In New York City it is fixed by the board of aldermen on certification from the board of estimates and appor- tionment; and in a aimilir mnoMr, in «itua cl Ibe 3. CoUecHom — Municipal taxes are collected by the local coUeotora nndar State revanuea, above. Villages. — ^Unkea a village decides not to impose a poll tax, an BMQ bflitirean tibe afw of 21 and 70 yean residing in the village are fiabla to an annual poll tax of $1, oxoept firemen, haaonhfy discharged aokbfin and sailors who lost one arm or 1^ in the service of the United States, clergymen and priests, paupers, idiots, and lunatics. All personal property is subject to levy and sale in the collection of a poll tax. TAXATION AND REVENUE SYSTEMB—NOBlfi CAROLINA. 107 Towns. — The town board of any town may by reso- hition determine that no money shall be raised in such town for the ensuing year for the removal of obilraetim in liia big^iway eansed by flBOw, and lha audi obstnictioBa ahall be removed by labor of per- sons and corporations liable to be assessed in such town for highway taxes. The town superint«adent of a town in which the obstructions in the highways are caused by snow, annually makes an estimate, giving the probable number of days' labor needed during the foflowii^ year for the removal of snow, and ■Mrmnn mm day's labor upon each male of the town above the age of 21 years, excepting honorably discharged soldiers and sailors who lost an arm or leg in the service of the United States, members of any fiire company, persons of 70 years of age or over, clergymen and priests, paupers, idiots, and lunatics. ThB hthaot of aoch eaiimatad number of daya is apporttoned and Miiwwnd upon the general property of the town as the same appears by the last assess- ment roll. All assessments upon which parties fail to appear or commute are certified to the town board, and by such town board to the supervisors and high- way commission and are inelnded in the next tax roll of the tofwn and favied against the pemona assessed at the rate of $1.50 per day as other taxes are levied. Nonresidents if caUed out and refuse to appear or to conmiute at SI a day are charged by the town super- intendent $1.50 per day for each day required, and the same is assessed against the property of such o. IBS nnnBHTAiron tax. There is no inheritance tax for cities and towns. HbB tax on aharea of bank stodc ooDec^ed by the oouilj treaaurer ia i^populatiott of 200,900 or nan, $500 annually. Cities get one-half of the liquor liconaoo (see State license). Towns may license peddlm and fix latoa. Bof fiooBoaa— b seoood and tfdid daas dtiM, fl. Villages may liconso oarrii^s, cabs, etc., auctionccrinj^, hawking, peddling, retail business from canal boats, circuses, theaters, or other oddbttionB, billiaid nloona, boiHiiig aUeys, etc., and ptdiMc halls and opera houses. The board of aldermen of New York City may license and tSK carts, Iiacks, cabs, expressmen, etc., car drivers, boatmen, bool- UadDi, pawniiiohMM, f«A dealain , kaepeta of intdligenoe oAcea, dealers in secondhand articles, hawkers, peddlers, vendors, scalp- ers in coal freights, menageries, circuses, shows, bone boiling, fat rendering, etc. , and dogs. In Neir Totk City these Uoeosea are aa> nual: For each public cart or truck, $2; public hack coach, $3; pub- lic hack cab, $2; special hack coach, $5; special hack cab, $3; ex- press wagon, $5; junk shop or dealer, $20; dealer in secondhand arti- deo, «85; jvak cart or iKMft, $5; peddler nw« hoM and wagon, 98; peddler using push cart, $4; peddler carrying merchandise, $2; ticket ^peculator, $50; coal-freight scalper, |250; conmum show, 125; public Aootfng gallery, |5; puMe boiwIiBg alley, 95; poUic billiard table, $3; dirt cart, $1; general hoisting, $25; special hoist- ing, $1; fruit or soda water stand, or both, $10; newspaper ot periodical stand, or both, and in addition also a fruit or soda water stand, or boort to the corporation commission between the 1st and 20th day of June, verified by the oath of the officer or agent making the same, giving the total capital, irriae of shares, p w y er ty subject to local tax, etc. The corporation eonunission shall thearenpon value and assess the property so reported iooording to its true vahie; valuations are apportioned to the coun- tiee. AU taxea dae the atate except for sdiotd purposes are paid divaot to the iMe tni«mr. c. Egwdisaium.— The coimty board of equalization equalizes the valuation of property l)y raising or lowering the assessment to make it conform to its true value in money and to the average valuations. The state board of tax commissioners constittlllii the state board of equalization for the purpose of eqiiaMsag the valuatioDfl on real property among the several oonnties In the state. 2. B9ie— An ad valorem tex of 45 cents on every $100 of the value of ml and personal property is imposed as follows: General state purposes^ 21 cents; pensions, 4 cents ; public sdiools, 20 cents. The taxes for paUie adHMda are paid by the sherifif direct to the county treasurer. 3. OdUec^onr- Taxes are due on the first Monday in October in each year and are collected by the sheriff of the county, who may levy on personalty after November 1. Taxes are a lien on real ])roperty assessed after June 1. Taxes due the state from corporations assessed by the state board of corporation commitwioneTS are to be paid by tiie Mcrotaiy of ik» company diiect to the state treasurer. CompanieB faihng to paj the tax are liable to suit and to a penalty of 50 per oellt» to be included in the judgment. B. nXLL TAXm On each male between 21 and 50 jean of afe, except tbe poor and infinn, then k levied a poll tax of $1.35, t)ie prooeedb to be devoted to education and to tlie solvit of tbe poor. o. THB DnnBrrAircK tax. Both real and ^enoaal property, passing by will or descent, or transfiHr made in contemplatkm of deatli, where the decedent was a resident or the propertj wm located in the state, except to the husband or wife of the deceased, or for religious, charitable, or educational purposes, is subject to an inheritance tax as foUows: Where the share of real or personal property is over 12,000, all in excess of $2,000 shall be taxed— (a) UibBal issue or ancestor, brother or «ster, or adopted diild, 75 cents per $100; (&) descendant of brother or sister, SI. 50 per SlOO; (c) brother or sister of father or mother, or descendant thereof, S3 per ?1()0; (d) brother or sister of grandfather or grandniotlior or de- scendant thereof, $4 per $100; other collaterals and strangers, where tiie share is in excess of $2,000 and up to $5,000, $5 per $100; in exeess of $5,000 and up to $10,000, $7.50 per $100; in excess of $10,000 and up to $25,000, $10 per SlOO; in excess of S25,000 and up to S50,000, S12.50 per SlOO; over SoO.OOO, S15 per $100. If the tax is not at the end of two years, 6 per cent per annum shall be chained until paid. This tuc is payable to tiie state teeasurer through the xMgb of the county courts, and is for the beneit of the state. TAXATION AND BEVENtJE SYSTEIIS—NORTir CAROLINA H. OOKFOmATlON TAXU. Qmmvmf aspontiiMi doing bueineaB in I (railroads, banks, building and loan amociationei, insurance s, tel^raidi, exiaeas, and telephone companies excepted) t frandiiae tex biiapQwd: tlock, |»,«IOiirkii, |6; iB,linito|50,000,$10,- $50,000 to $100,000, $25; $100,000 to $250,000, teO; 1250,000 to 1500,000, 9100; 9500,000 to $1,000,000. $200; over fl,flMI,OOD, net. W»mi^t^,mmmmiiKmham1iMpinm1o lavy aiif fmcftigi tHb« Wmilt^ «aiporations maintaming an oflEice in the state for 9Mm work only, I, pay an annMl iui: of $100. Raiaroadi pay m piMlife tax according to tl.OOOorleteper mile, per year, $2 per mile; $1,000 fo $2,000 per mile r, $3 pwmile; ^,000 to$3,000 per mile, per year, $4 per mile; mdb. 'ta'it tobepaidto atate treasurer. Expieas companieB pay a license tax of S per cent €n gron Teven u es derived frwnbiuiiMa done within the state. Tekgiaph ompaniee pgr M ]Mr ceat on gvna eaniifli wiWn Itm ilnla. Tinliniiww ) pay ^ per cent on groee receipts within the state. Pro- campany files a statement with the board of state tax I to %y ili m'intii'ljial oAcOr, ^at at least one-fourth of its assets are invested and taxable in the the tax is 1} per cmt; it the amount so invested is one-half of f lax is 1 far cant; 11 tt« anouat^ so imnistod is three- I «f ils assefeB. Oe tax bime-half of 1 pereiut. No county. antaxed in the state in addition to the license and ad valorem But if one-fooith of the aas^ are invested in prop- is 1 yveamtott posB leeaipto and If the amount invested to be one-fourth of 1 per of Hbm amount named. Com- texm lor IIm of oanTing on llieatas, annual, in cities or towns of 1 ,000 inhabitants or less, $10; ' 1.000 to 3,O0C, $15; over 3,000 to 5,000, $50; over 5.000 to 10,000, miiwmimmt»nm»mm;mmUJtm,$m. ThasaHoanses hf tba sMfl. and on»4Ml «l tia proceedi «• to tte mi»-ialt' to Urn oaunty; no oilier state or county license, nmgf iavy n lax not paatar than the amount levied hf tha atotou. TmnBeag tbaatrical ceMpnaies, per day, IB; exMluting paintings or statuary, work of their own hands, day, f2; aU places of amusement chaiging not more than aalB nAaunion, and paifanuagia ngivan ]rinoa aa w m k at a time shall only pagf nliMHaid tax for Um dUies, and t««aB,.i||||iJ^ a greater amount than Oat. of tiW' atote tox. tllllllf' shows, on each sanaad t/Hm mim, aa MIows: Intownaof lanittnn inhabitants, $10 per annum; 2,500 to 5,000, $20 per annum; to 10,000, $40 per annum; 10,000 to 15,000, $50 per annum; rilWpcraunm. Owmtiea, dtiai, tonmai^ nalle%7 a greater amount than that of the statok menageries and other shows not Ucansed otherwise, are [ topay the loiloiringliceaBe Ism lor aachday's pwformance: rnqniring less than lA can. 93S; 15 to 99 car tadna^ 980; 20 to ' ttnins, $75; 30 to 40 car traina, 9199; 49 to 90 cartniM, 9150; tiains, 9200; 00 to 75 car tnina. 9180: wrir 79 925; every diow chaiging more than 50 cents atlmiwiBn, 9309. Covntiea may fix county tax not to exceed state tax. On evwy carnival company and otho- likeaanmnents condaelld for profit in week stand engagements, with not more than six attrae* tions, $50 for the state, and a like amount for the county; when 0Qtt> rfiling of OMira tban rfx atlaellona. 979 fcr atate and Ift* amoottt lor county. Towns and cities less than 10,000 inhabteaili may levyn like tax not greater than for both state and county ; cities of more than 19;099iid)nliitattta may levy a tax iiot greater than twice that levied for coon^ and state. Ilieee fees do not apply when more than 25 cents admission is charged. Religious and charitable entertain- ments are exempt. Attorneys, physicians, dentists, oculists, pho- nar>' surgeon", accountants, fire insurance adjusters, or any juracticii^ any professed art of healing far fee or reward, 95 (no dty ortoiwaaHy levy ad^RtioaatBeeaiBe). Real estate and rent collect- ing agMits, 910; wholesale coal dealers, $25; retail, $10; coQMti^ agencies, and second-hand clothing dealers, $25; undertakers, em- balmers, and retail cofl&n dealers in towns over 15,000, $25; 10,000 to 16,090, 9l5;5,000tolO,099,9IO;la«tkBn9,089, 99. Bananadrnda dealers, $25; wholesale, $50; no county, city, or town may collect an additicmal tax; itinerant peddler of docks, stoves, and raises, 950 lor aadi ooqnty ; bicyde dedbn in towns of 12,000 or over, 910; lem than 12,000, $5 ; dealers in automobiles , $50 . Commission merchani% brokers, or dealers, $10; ship brokers, $20; marine railways of 80 tons hauling capadty, $7.50; 80 to 150 tons, $15; over 150 tons. $30; pasinlNralgeR, fuio. livery staUes, SO cento lor andi als maaOa for every horse or mule kept for hire; stable keepers selling more than five hflTMsor mules in six months are rlamififid as horse dealea an d a i ai a q nife d to pay aa ai Miti i — I taK nf, $500; over 809 mOifaaa. 91.909 (no eaaaly «r tasrn Heeaaa); mlailen of dgn- rettes, $5. Public ferries, bridges, 1 per cent of glMi race ^t s; emi- grant agents. 9100 fw the state and $100 for the county in which ageirt does hnriwess; itinerant oculist. $5 for each county; itinerant aplidan or dealer in spectades, 910 for each county; Indb^ ■'■■P concerns, $200. Marriage licenses, $1. OflSdal seals— great seal of ■tate. $l^B^^^Btoto department, 50 cents; seal of state tieanarar, 50 Burance, $200; acddent insurance, $200; marine insurance, $200; mmtf insunmce. $100; plate glass and boiler insurance, $100; do- I, $50; fraternal order insurance, $25; bond TAXATION AND REVENUE SYSTEMS-NORTH CAROIINA. iMiaBtiiwiil. titie f w w * — I ste., 9100; all other insurance compa- aies.9100. CMIflci^ of ineo«pQiatip«ty to any amount not exceeding in value $200 i individaai Hable to tumtkm; bat tbe k^htive assembly r, by law, provide for paTSMatel a per centum ol giOH eaia> of railroad companies to be paid in lieu of all state, county, * ' p, and school taxes on prop«ty exclusively used in and * fiilcaaipilation is derived mainly from the following sources : Reywiue and Taxation iMflite SlMa el Mmlk MtHkt IMft. Fabusiied by authoritv. «be Revised Code o{ thf State ol llortk Dakela. laW and im " Ijiiiitoll»3w carries, but no real estate of said corporation shall be exempted from taxation in the same manner and on the same basis as other real estate is taxed, except roadbed, ri^telvay, ■befMy aad baild- ings used exclusively in their business as common carriers, and whenever and so long as such law providing for the payment of a per foKce. The legidatbe aroembly nay fute pemvide flMt gmin gioim within the state and held therein in elavatni^ WnkMMIi tad gianaries may be taxed at a fixed rate. Sao. 177. All i m pwreme nts vided, shall be assessed in the county, city, township, town, village, or district in which it is situated, in the manner prescribed by law. The ftaachiw, roadimy, roadbed, laHi, aad roHlBK stock ol aU ail- roads; and the franchise and all other property of all expieM cum- panics, freight line companies, car equipment companies, sleepfay car eoropanin, dtoii^ car companies, telegraph or telephone com- paaies, or corporations operated in this state, and used directly or indi«ctly in carrying persons, property, or messages, shall be assessed by tte state board of equalization ft their actual value, and such assessed valuation diall be apportioned to the counties, citias, towna, villages, townships, and districts in which such raihoad companies, express companies, sleeping car companies, telegraph and telephone companies are located or through which they aro operated, aa a baaia for taxation for such property, in proportion to the number of miles of such property within such counties, cities, towns, villi^es, town- ships, and districts. Bat AoaU aay nihead aBew any portioa «f its roadway to be used for any purpose other than the operatioa ol a railroad thereon, such portion of its roadway, while so used, shall be aasened ia the BiMuier provided iorlha auMBMnt of oChar nal TAXATION AND REVENUE SYSTEMS— NORTH DAKOTA. 173 Sao. 180. The legislBtive assembly aiay provide for liw levy, col- lection, and disposition of an annual poll tax of not more than $1 .50 en every male inhabitant of this slate over 21 and under 50 years of age, except paupers, idiots, insane persons, and Indians not taxed. OFFICEBS. The offieere most dii«ctly dmoenied with taxatbn are: (1) TowtiriUp aaaaanr, elected annually wiHi the othw town officers. (2) aty ansssor, appointed in each even numbered yMr bf mayor, with the approval of the city council. (3) Cotmty assessors, in counties not organized into civil town- ehipe, elected for two yean. (4) Oonaty traaanrar, claetad every two yean, aad eligible for not more than two terms. (5) Township board of review, composed of the board of super- vimsof ea^tomMh:^, tibe boaid el trastees of each incorpwated vilh«e, and A» Mjor wd aldetaMn from the aevenl mids of each city. (6) The city board of equafisataon, composed ol tbe mayor and city council; la eilieaeiBMiiMd ea tiia Lua i ni irf n i i piaa, lha eeei- wAnAitn (7) Village board of equalization, composed of the bOBld el tnis- (8) County board of review and equaKiafinii, c omp oae d el the bcMU-d of county commissioners. (9) State board of equalization, compoaed ol the governor, state auditor, state treasurer, atteraey ga—ai, aad the rnrnnrf a rinaer el agriculture and labor. (10) State tax commission. By diapter 868, Laws ol 1011, a tax commiadMi was created, the members thereof to be appointed by the governor, one member to be appointed for a term of two years, one for four years, and one for six years, and thereafter eadh mendMr is to be i^pdnted for a tern of six years. This board is to have and exercise general supervision over the administration of the aasessmeut and tax laws of the state, over a— eaon, boards el l eiia iw, aad boatda ol eqwaHtartMi, to tin end that all aawwiineiita el pupHy be anda leiaitiveiir jiiat aad egnal at true value. Al«^» has power to inquire into the system of accounting of public funds in use in tomiihips, cities, villages, and counties, and to nake needed recommendations for a uniform system of accounts of the receipts and disbursements of public funds in municipalities eltiMilate. Is to aaen at their actual value all lMlll» aaipaMr com- panies doing buBinesB in the state. Is to consult and confer wiHt. the state board of equalization and aid flieai ia tiie diidiMi* el M dtttiea Statb Kevbmubs. a. oeneeal pbopekty taxes. 1. Base — a. The property ijidiided arid exempt. — MX real and personal property in thk state, and aU personal prop- erty of penMOMi or eotpwatioiiB Tmd&ag or doing buanesB therein, exoept aa speoia% examptacl, k (1) Real property, for the purposes of taxation, includes the land itself, whether laid out in town lots or otherwise, and all buildings, structurea, and improvements, and all rights and privi- kfea, and minea aad quarries appertaining thereto. (2) Personal property includes all goods, chattels, credits, moneys, and effects wheresoever they may be; and all ships, boats. vesBSis, whetlier at h(ime or abroad, and all capital invested therein; all money? at intoresl . wliother within or -n-ithout the .state, due the peison to be taxed, and all other debts due such persons; all public stodn and seeoiitiesf aU stodc in turnpikes, railroads, canak, and odier OOipoiations, except lu^tinnal banlc.s out nf tlio t-tafo, owned by inhabitante of this state; the income of any annuity, unless the capital of sudi annuity be taxed within the state ; all improvements made upon lands held under laws ot the United Stetes, the title to which is in any railroad company or other corporation not subject to the same mode and rule of taxation as other property. The gas and tvater niains and pipes laid in roads, etc., are penonal profperty. The statute enumerates 27 classes. (3) Exemptions, in addition to public property, are: Schools, academies, colleges, and institations of learning, with the books and tamitiue therein, and grounds not to exceed 40 acres, not used wUh. a view to profit ; property used for religious purposes, includ- ing parsonages, and land not in excess of 1 acre; cemeteries; build- ings for purely public diaiity; public hospitals, and all BMmeyaaad credits of each institution; and personal property of each individaai to the amount of $10. Property of posts, lodges, chapters, com- manderies, and like organizations not organized for profit and used for places of meeting; property of any agricuUuial lair associatioa not conducted for profit to any of it 3 members. Exempted property is to be asse.d and vahicil as other jiroiHTty. 6. Assessment. — There is but one assessment for state, county, and city purposes. All counties or parta of counties not orgaidzed into elyil townriiipa aro drndod into a weaeorg* dtBtriets; each organised cifil townalnp and each city constitutes such a district. Afl property is required by statute to be assessed annually at its full cash value on April 1, and the ublic service companies, which are assessed by tbe state board of equali' zation. The capital stock and franchises are to be listed where the principal office is located. The a^r^to amount of indebtedneaB except for current exiieuses, not paid for purrbasa a The old gross earnings tax on railroads was declared tional in 1881 and does not appnar in the later codes. jam The following are annual taxes: Commission merchants, $5 ; ticket agents, $5. Grain elevators pay an aanoal license to the state treasurer as f dlowK Oufmdij,tlfim bushels or less, 18; 12,000 to 25,000 bushels, $10; 25,000 to 50,000 budiela, 912; 50,000 to 80,000 bushels, <20; over 80,000 buriiela, $26. Coalarfaaqpaai i iM a pay aaaaasalMcwaafcaof tSfarasAiriaa to the commissioner of agriculture and labor. Creamerieaanddieese CMtoiies, $10, paid to dairy commissioner: Nomeadent hnnter'a Heeaae, 125, paid to game and fish boaid of cootrol. To practice oataopathyvMlB the state, $20. TnuMiwiMidMnts are required to pay $75 per annum for license to state treasurer. Railroad and steamboat companies pay a license fee of 96 for each agent or ticket Corporations, etc., employing agents or traveling salesmen, sdicitiiig for the sale of nursery stock paj a Uesaaa lat el 910 1» the directcv of the experiment station. Stallion registration board to be paid a fee not to exceed 9S ior examination and enrollment of each pedigree and issuance of lie for each stallion or jack. Fee for renewal (annual), 91. TAXATION AND REVEmjE SrerEMS-MOirra BATOTA. 175 Fmlialiawri' tirmf-^**^ and license fee, 9&; naaival of license, 9S. Under the pure food law the following Ucense tees are paid to the agricultural experiment station for each brand, etc., of liquor manu- factured or offered for sale: For single brand of whisky, rum, or bxandy, 9150; each additional brand, $75; malt liquor, 910; bMad or daai at wise, 929; brand class of cider, $10; artificial aleaaad other beverages, $50; and each brand or class of pops. $10. Manufacturers, etc., of concentrated commercial feeding stuff payalioeaflafeeof 915fareadibiand8oldoroiendforMl». Fees paid to agricultural eaqittiment station. Any nonresident owner of live stock who brings such stock into state fOT herding or breeding purposes is required to pay iato treanry ef As caealy tinu entered the sum of 50 cents per month for each kaad «i atocir OO entering; this in addition to other taxes. OtaiB ia wMehmiaes is taxed as follows: Flax, one-half of 1 cent per bushel; wheat, Hiiae^igfctha of 1 cent per bushel; oaiB, baiky, corn, spelt, and rye, one-eighth of 1 cent per bushel. Fees for copy of any document or paper on file, 25 cents per folio. Foraffixingcertificatewadaealtoaiiy document, 91. For^patoie and seal, 60 cents. Filing articles for domestic corporations for profit, $5; other domestic corporations, $2. Articles of incoipora- tion for foreign corporations, $20. Certificates of appointment of attorney, 95. laaiiiig certificate at corporate existence of domestic corporations, $3. Recording official bond, $2. For searching rec- oids, $1. Filing notice of removal of place of business, $3. Filing certificate of increase fffdeoeaaa of c^^tel, 93. Forhwiingoertifi- eKla of increase or decrease of capital, 9S. filing certificate of con- tinuance of existence of corporation, $3. For issuing such certifi- cate, 93. Recording miscellaneous papers, 25 cents per folio, and far ffing any ote paper aafe prwided for, 91. Svery incorporated company or joint-stock company, other than oflnada, banking, insurance, or religious corporations and corpora- tknia not oigaiiiaad for peconiary ^ofit, anOoriaed to do biMfaeoB in the state, pay a fee of 92.50 for fiHng annual statement. Mining corporations are required to pay a fee of 925 to aecretaiy of ilKte for filing statement of finanrial oonditionB, etc. iMBMMia fonmaiiifiitj filing articles of incorporation^ or copies thereof, $25; filing annual statement, $2.50; certificate of authority, 92. There is also the usual reciprocal providon as to reciprocal tuea, Ucenaea, and leeaiipoii foreigB inaoraaea ooaqMuiiee. ■wry corpwation for profit, except irrigation, water users' asso- ciations, building and loan associations, county mutual insurance, manu&Miturers of dairy products, agricnltnial ftir asBoriationfl, cor- yoMttaaa wboee capital stock does not exceed 95,000 formed for wnent of stock, corporations whose cndtal stock does not enoaad '92,000 formed for purchase of musical inatmments, and ijuniiaalfciiM ^wlMMa capital stock does not exceed 95,000 formed for the purpose of baseball and football teams, and other athletic MBodations when composed of nonsalahed players, are required to pay into flie aiata U aa aur y, oa fifiag aitidaaof iaeoqpention, the sum of $25 for the first $25,000 or fraction thereof of the capital ■lock, and $50 for $25,000 up to 950,000 capital stock, and the fur- ther sum of 95 for every additional 910,000 or IkaetioB tfiereof of iticapiiBlalodc. Every corporation placed under the jurisdiction of this board flbaU, if a new coipoiation, prior to receiving its certificate of au- flijriMy Iff I 'lHi w f^ l iii rfw i n w . am! In all niminTli'ffitn IT -Tttt each examination, pay into the state t i c aa nr y tiM following fees: Capital stock of 925,000or less, 933; 925,009 ta9B(MN»» W; for each 910,000 or firactioB tiieraef onrer 9SO,O0D, 99. BaiUKng and kan aMOdattoaa, mutual investment corporations, and other corpora- tions of a mutual character, with no capital stock, shall pay a semi- annual fee of $25 for the first $100,000 assets, and $5 for eadi ad- atioiMl 9199,060 er faaetton tiiareaf of assets. Veterinary surgeons, for certicate or diplomas of examination and r^istiation, $15, and $3 annually thereafter for such time as applicant dMll coaliaaa to piactiea. Worn an paid over to Ibe Automobile.— Registration and reregistration, $3; transfer fee, $1; duplicate certificate ef legiBtratioB, 91. Pfcyrfdana aad mu- geons, examination and license, $25; same for reciprocity license. Optometry.— Examination, $10; certificate to practice, 95 (funds fm use of examining board). Director of experiment atition coHecta aaiaapedion fee of 95 for each 10 acres of land devoted to grow- ing nursery stock (inspection after September 15). — Examination of stallion or jack, $5. Dentista, examination, $25 for first, and $10 for each aubaeqaait enadaatioD; reciprocity lioenae, 9S9; aaaoal license fee, 92; registration in county where practicing, 50 cents; certified copy upon removal, $1; duplicate certified copy (from board), $1. Inspector of hotels collects following feea: Less than 10 rooma, 99.50; 10 to 90 rooms, $5; 20 to 50 rooms, $10; 50 or more rooms, $20. Inspector of oil collects 25 cents for testing a barrel or leas quantity of oil. State engineer collects foes ranging from $1 to $20for8erviceeiaconDeetioniriAtniterrigh«Bof Aeetate. Super- intendent of public instruction collects following fees for teachers' certificates: Life professional certificate, $5; state certificate, $3; special certificate, $2. Funds go to provide and m a int a in teadMnf raadiagciadi^cle. F. THE INCOME TAX. There ia ao istoamB tax in Noitli Dafeoia. Coinmr Reysnues. 1. itefe— The property included and the methoda of assess- ment and of equalizatioiL are the same for «soiiiitj as for state taxes. 2. Rate — County taxes aro to be Mad In specific amoania by the oonnty oomnilssonen, and sie to be based upon an itemised statement of the county expenses for the ensu- ing year and of the outstanding indebtedness. No greater levy is to be made than will equal the amount of such expense plus 5 per cent of such amount, to- gether with the amoimt of one year'a interest npon and 10 per cent of the principal of liie ootstanding debi. Thn is not to enxed 8 milk on tiie dollar for or^uarycoaiiCy reve- nue, including the support of the poor, 2 mills on the dollar for a bridge tax, nor 8 mills on the dollar for a road tax, to be paid in money or labor at the rate of $1.50 per day; a hntiber tax of not to exceed 2 milfa■■ iwlB far lead paipoaia. 3. CUBiefiom-' CoOeolkni ol eoonly taxea ia tlie sama is that of state taxes. Each county is responsible to the state for the full amount of tax levied for state puiposea. in TAXATION AND REVENUE SYSTEMB-NORTH DAKOTA. B. roiX TAXB8. Hi© county MiditOT may levy a tax of $1 on each •iwlar in tlio eomity for tiie niiiporl of Um common A poll tax oi $1.50 may be levied liy Hm county commissioners in unorganized territory, and by ihm board of township supervisors in organized townships, on ev«y male person between 21 and 50 years of age f orroMb and blidfeB. This can be paid in labor in Bra of money. ©. MMD ». HfllKSrrAlfCB Am* CORPORATION TAXES. Counties do not levy inheritance or corporation E. BUSINESS TAXES, LICENSES, AND FEES. Resident hunters are required to pay the county $1 for license; nonresident, $25. Municipal Revenues. 1 Ifmm ^ ©KM'aAL pbops&tt taxbl Ho property mdiidod and the motliods warn of paying judgments against such city. 1h» paifc eonmiarifln of any incoipoBated city may levy a tax not la cau^eed 3 mills for park purposes. The city council of each city, not exceeding in population 50,000 fuhahitanls, and each village or township board of every village ■id tomHiiip contaimng over 400 inlwhitaiita, may levy a tex aol «mB«sff 4 noli to ^ortdMi aad/i^^ rfSb*' ^'J^^^l^*'™''*'''*' • '"^'I'B®' ■'■y » toat not to exceed 10 B. rax TAXMB, fitiij mafe iniaMtant abovo 21 and under 50 years of age, etxeept paupns, idiots, and lunalioB, is to be as- Msad o«S' day's bdior in eaob' year. All road taxes collected from residents of any city, town, or village by the treasurer of the county are to be tumfld ow to the munidpafity. c. the inheritance tax. There is no municipal inheritance tax. D. cxhiforation TAzas. Every dty, town, or village is entitled to receive 2 per cent of the insurance premiums paid on policies on property therein, for the support of its organized fire department. This tax is collected by the state treasnrBr. E, BU8IXE8S TAXES, LICENSES, AND FBKS. The city council has power to fix the amount, terms, ajid manner of isMiiag MccBNa to Jortuae toOeis, astrologers, persons practicing palmistry, clainroy»cy, nuMmriM aad spiiitaallaB, hawksn, peddlers, pawnbrokerB, keepers of ordinaries, theatrical exhibi- tions, sh ows ^and a musem ents, ticket scalpers and employment JigMeiM^ bsAaaa, eaailNit dnvsn, carters, cabmen, draymen, porters, expressmen, watermen, runners for public howea; Kilf^^fdi,^ bagatelle, and other games in any place of pubUc resort; auction- een, hmberyards, public scales, money changeis, and brokers. DoeB,«2; femidedontK. TiDacea have Hm mum pomn. In addition to a state license, transient merchants are required to pay not to exceed |25 per day to treasurer of city or villMe wham tba buAMsi is'caadnctod. School Ke venues. The state tuition fund, composed of the net proceeds of fines and penalties, the interest and income from the pennanatft sqImmI fmid, and the leases of school lands, k appovtioBsd among tiio oounties of tho state in pro- portion to the number M eUUnnof seboolagaaadin the same mamiar amoqg tha •rand sebool SMttB of the county. Each district school board may levy a tax fof school purposes upon the property of the district not to exceed 90 iiiilb on tbo dollar. Specisl sebwd dislriete may be formed, and taaras levied to pay interest snd principal on bonded indebt> edness contracted for support of each district. For school purposes in territory adjacent to speciid school districts the board of education may levy a tax not to exceed 30 mflh. A tax not to earned 20 nuDs may be levied in school districts for the purpose of paying final judgments. Independent school districts may bo Ibrmod and taxes levied to meet part of the expense of omplnymg teachers, etc., and not to exceed 20 mills lor the pur- pose of providing buildings, etc LEGISLATION A WIUIUW BBmUB LAWB! ]»1S. A new inheritance tax law was enacted as foOows: A tax shall be and is hereby imposed upon the transfer of any property or interest therein or income there- from, in trust or otherwise, to any person not horo- inalter exempt, in the following cases: When the transfer is by will or the intestate laws of this stato from gay pMdyiiig pow w Kri of the property while a wridtnt TAXATION AND ilEVENUE SYSTEMS-OHIO. 177 «l the state, or when ihe property ia within tiiia atato or wifliin its jariadiction whether the ownership of or interest in such property be evidenced by certificate of stock or bonds of foreign or domestic corporations and the decedent was a nomwidMt at the tiaie of hia daafli. When the transfer is of property made by a resident or by a non- leaident when such nonresident's property is within the stote or wWdn ito jutiadfction, by deed, paat, bargain, sale, or gift contemplation of the death of the grantor, vendor, or donor, or intended te tak« effect in possession or enjoyment at or after death. Itofidad tiiat no tax shall be imposed upon any tangible per- sonal property of a resident decedent when such property is located without the state and when the transfer of such property is subject to an hdMrHaaoe tax hi state whoe located, and which tax bas actuaUy been paid; provided, further, that such property is not without the stete temporarily nor for the sole purpose of deposit or safe-keeping; and providing the kwB of the i*atewh«e8«Apwp- «rty is k)cated allow a like exemption in relation to Badl pnpcrty left by a resident of that state and located in this. Ratea and exempUont.—Ufon the transfer of property of the ▼aloe ol or kaa, the laie of tax on all sums above the first $20,000 when the same shall pass to husband or wife and on all sums above the first $10,000 when to the father, mother, lineal descendant, adopted child, or hneal deacendantof an adopted child, the late ahaU be 1 per cent; and on all sums above $100,000 and up to $250,000, the rate shall be 2 per cent; over $250,000 and up to $500,000, the rate ahall be 2i per cent; over $500,000, 3 per cent, Upoa ti»e transfer of property of the value of $25,000 or less, on all sums above the first $500 where the same is to a brother or sister, a wife or widow of a son, or the husband of a daugjiter of the dece- dent, li per cent; over $25,000 and «p to $50,000, 2i per cent; over $50,000 and up to $100,000, 3 per cent; over flOO,t of tbe Obb Tkx OommiaBion, 1911 and 1912. one-third of the true value to the actual value. This increase in the aaseased yafaiataon reaulted m ageneral limitation of the rate of levy. In 1911 the aggneate amount of taxea which could be levied in any taxing dktnot, including sinking fund and interest levies for state, county, township, municipal, school, and all other purposes, was limited to the aggregate amount of taxes levied in the year 1910. The law further pro- vided that the levy in 1»12 ahould not eiMed the aggregate levied in 1910 hf more than 6 per cent; that the aggregate in 1913 should not exceed the aggre- gate in the year 1910 by more than 0 per cent, and that the aggregate in the year 1914 or any year thereafter should not exceed the levy of 1910 by more than 12 per cent. OONSTTTimONAL PBOVISIONS. AMXKUM X. Sao. 7. 11m coflunisBionen of oottntiee, the trustees of townaliiiis, and M T^^*'' boards shall havo such ])o\v<'r of local iBxatisa |oc |wlii» puiposes as may be prescribed by law. 4a8«0'— 14 M TAXATION AND EEVENUl SfiT£liB--OHia AkticLB xn. Sac. 1. fie ievying of tmm by the poll is grievous and oppies- mm^ tilerefaretiiogniMml aMmlily 'liudl nwwlevy ft^poO tufw c9Mnl|r or iliite puipcK^cH. Sic. 1. limdimU be passed taxing by a unifonn rule all moneys, caediti, invrntaeiiii im bonds* fitoclm, iauit«lock companies, or otherwise; and also all teal and penonal property, according to its tme value in money, exceptii^ bodids of the state of Ohio, bonds of any city, viUi«e, hamlet, county, or township in this state, and hoMit Mcd in beiialf of tlie public schools of Oliio and tlie mMms of ilHll.llcli«i in connection therewith, which bonds shall be I tmaticm; but burying grounds, public achoolhouses, I ussd mdmMky lor frnklkc wmOap, iasCitiitioiis of purely pohlit charity, public pin^ierty used ezclunvely for any public puipoee. and personal property to an amount not exceeding in vaioe $200 for each individual may, by general laws, be exempted ftait taxMion; but all such laws abalt be aidiiect to attemtmi or •epeal. and the value of all properh' 30 exempted shall from time •o time be aaoettaiiied and publiahed, aa may be directed by law. iac. 3. ffteoeiMial aoMUbfy aiiall provide by law for taxing the ' or purciiased, moneys loaned, and all r dues of every description (without deduc- tfoitl «f iB bnto nop» existing or hereafter created, and of all ■> ibl aH praporty ewplogred in hmMim dfeiU always r ft iHWdeB of moArn equal to timl iapoMd on liw pmpmfy of 4, flto genend asseBibly ibaU provide lor raisiiig reveane enfficient to defray the ex]>en9e8 of tlie state for each yeiar, and aho ~ " am to pay the interest on the state debt. . 5w Ko tax shall be levied except in pursuance of law; and hm iapiriBg a tax shall stale dialiiieliy Ite obleet of «iie , to which only it i*hall ho applied. 6. The state shall ne>-er contract any debt for pwepmittil ■I. improveiMnt. Sbc. 11. No bonded indebtedness of tlie state or any political sub- Aviaion thereof shall be incurred or renewed unless, in the legisla- tion under which such indebtedness is incurred or renewed, provision is Mde for the fevyii^i and cdkcting annually by tttntaam an amount sufficient to pay the interest on said bonds, and to provide aainlciaK fund for their final redemption at matuii^. The directly concerned with taxation il) Qnadrwmiai city boarda of ■ a — uii of real paoperty. 1 2 • Boards of review III dtiv^ «iicii.git"al»aa'baaadaMa9iialiaa- tion and revision. CS) He budget comminoners for the anual adjustment of the niea of taxation, compoae d of the county auditor, the mayor of the im^^ municipality in the < nunty as Auwm by the last Federal census, and the jHosecuting attorney. (4) Ananal boards of equalliation of nad and petKaad property, BWneyg. and credits in countiee. (5) Quadrennial county boards of equalisation of real property ' " «lcilll% wiidk also at aa boanb of leviaion, compoeed of r,«3annty surveyor, andtlielluwBMnBibflmflfiialMMid BiinionerB, all elective. » conaly andttors, elected lor a term of three years. local taxes. of Mate, elected for a term of four years. of tlie of (M) HiB tax commisBion of Ohio appointed by the governor, com- State Keyenues. A. QIMBBAL FBOVBBTT TAXSB. 1. Bdse— a. The property included and exempt. — .Vll ])roperiy in the state, whether real or pei-soual, and whether belonging to individuals or corporations, and all moneys, credits, mvcBtHMots m txmds, eld^, or otherwise of pcnons rtaUSag m the stete «re ^misnd to be subject to taxation, except only such m aMjjr expressly exempted. (See EzemptioDs.) (1) Real property includes not only land itself, with all things contained therein, but, unless otherwise specified, all buildings, im- provements, and flztaes, wi^ all ijgfitB and privily pertaining thereto. The roadbed, water and wood stations, and such other realty as is necessary for the daily numing of taibaadi ia daiMd as peiMmal property. (2) PexBonal pnpetty indudeo evary tangible tting being Hia subject of ownership, whether animate or inanimate, other than money, and not forming part of any parcel of real property, as here- inbeioae defined; the c^talalodc, undivided profitB, and all other means not fomdng part of the capital stock of every company, whether incorporated or imincorporated, and every share, portion, or intorost in such stock, profits, or means, by whatsoever name the mm may be designated, inclusive of every shnw or portion, rigjtt, or interest, either legal or equitable, in and to even,' ship, vessel, or boat, of whatsoever name or description, used or designed to be used eiteesxMv^ or ptftiallyin navigating any of the watenwithfai or bordering on thi.^ state, whether such ship, vessel, or boat ehall be within the jurisdiction of this state, or elsewhere, and whether or not the iimwAaHhaive been enrolled, roistered, RBVEmB SYSTEIi&-OHIO. 179 nor any acknowledgmuut of any indebtedness, unless founded aa aome canaidmtio» actually reodved, and believed at the tune of maWtig Buch acknowledgment to be a full consideration therefor; nor any acknowledgment made for the purpose of d iminishing the amount of credits to be listed for taxation: Provided, That penskms l^ceivable horn the United States shall not be held to be credits. Both credits and debts are to be estimated at no laigor sum than it is believed can be collected or paid. (8) ^KmpfMMM EzsD^ytionB cooaiat of afl public property and property used axduflively for or belonging to or included under the following: Armories; cemeteries and companies for preserving dead bodies; charities; churches; fire companies; indigent and insurance funds ck of donies- ! tic and foreign corporations, from th(? auditor of state I the duty of collecting the tax upon the gross recfnpts and gross earnings of public aervioe c(»p(»atioB8, and tiansieRed to the treasurer of state the duty of col- lectmg such fees and taxes after the same liave been computed by the auditor of state. It fnrtlu r imposed upon the commission the duty of ('([uahzing bank shares, abolishinl the state board of <*qualization for real property, and constituted theeommisBion a boaid of equalization for such property. The commission is required to assess the pnopeity of aU axpinM, telephona, teiapaph, alaeptng car, freight line, aquipmant, elactrie li^t, gas, natiual sri-'. pipc-liiK'. waterworkt*. inessenjrcr, Hi^mal, union depot, water transporution, heating and cooling companies, and street railroad, steam, suburban, and interuifaan railroad ooBi- panies, and to deternune the amount of the gross receipts or gross eaniiii'^s of such companies as are retjuiretl to pay an excise tax upon their gross receipts or gross eaminga, and llie proportion of the capital ato(^ lepresentad in tiiestatoaf sleeping car. firoifiht lina, and equipment companies. It is also required to ascertain anil determuie the amount of the subscribed or issued and outstanding capital stock of doaMstte oor- poratiow, and the pnportion of the authorized capital stock of foreign corporations represented by property aii pnpeitj «rf andi eoniMaiy in tbe Ftoiglit Mm and equqNMnt companies and aleeping-car com- pjjj^^UgglH^ e|WB tbe amount and value of that proportion of li«ea|Mtal stock vbicb repfeaents tbe oapital and pioiwv^ owned and used in Ohio, the guide beinc Ibe mihupi nf imia o lu lAidi tile rolling stock is opeiated. JkmmGmmmnMtt turn paid bj libe^ above' iMBtinied ooqiani- liMi 'ii piid into tbe ateto twmy. He IMopetty of cotpomtioaa not i|iecially provided for is re- 1 to Uie cmiBty aoditon^ vbo a«Hi it and apportion the total Bl aBK»g Ibe to«»ri#i^ irilbigaa, ciiii% or iiwdi in pro^ I to the real property of the corporatiooawliytt Mcb, tiMI 1»^it ; collected by the county treasureis. tmtm hold on tax day; transient traders are assessed upon that propor- tiou of their slock which the time they are present bears to the ■d tanjr be gmaMd vbaMnnH Oiey arrive; thus, a trader rasbop for one moiitb only pay o n e P n USh ef biaetock, r be was present on tax day or not. I are listed separately and should not be included in the flOO and upayed female and $2 on eadi unspayed female is levied. If after paying sheep claims from this fund, there remain more than fl,tBt» tiw mcmt may he apportioned for tbe benefit of societies •frr imrriTlliini iff' — ttr fbfflimn and ■mh—lii. nrboii 'luiiil,, piiw land, or road and brid<;e fund. Tbe county conmiiscriouers, the county auditor, and the county HiH M mi ii ni. 'in amy tamtty, era nia|iirity tbeteof, wben they have raa- mm to bHieve that there has not been a full return of p rop er ty within tbe county for taxatioo, diall have power to onploy any penon to taake inquiry and to fumidi tbe county auditor the facts as to any * 'MwofpNfMrtyiortaatatltaiandtbeeTideMeneeeaMly toau- ibim to subject to taxation any property improperly omitted t fte tax duplicate; compensation not to exceed 20 per cent of be pMitod by lie above au^oritita. In r. EquaHsafion. A board of revision shall not in- crmse or reduce the aggr^f|«to valuation «f the real pnupmtf of a ooun^ or dty m fiand th« tax fiinmnniiihiii Keal property valuations are equalized, first, by tbe quadmaiai county boards of equalization "so that each tract or lot shall be em- tered on the tax list at its farue value." At the conclusion of tbe quadrennial anpraissnant of vadl psepetiy ia tmy munleipal omw poration, the board of review therein shdl sit as a board for tbe equalization of the value of such real property within their respec- tive uunicipelitiee. Utar tiuit the county board may reconvene as a "board of revision" to pass upon complaints wbidi may bwe been filed with the auditor. The changes made annually in the assessment of real property are equalized by the annual county boards d review. At the completion of the work of the quadrennial aasesHHIk eadi county auditor ia required to transmit to the state tax commiariw an abslnet of tbeteal property in eadt taxing district in his county. The coninuasion determines whether such |woperty tnuf -benk aaseased at its true value in money, and if, in its opinion, it has not, tbe c omnrisBo n may increase or decrease the valuation in any cminty, city, village, or taxing distriet, or ia any mrterdivMoa of a municipal corporation larger than an election precinct by Bocb ratio artment and the payment of the expenses incident thereto, each lire insur- ance company doing bumneas in Ibe state pays to tbe sapetiBfenidoat of insurance hi tbe month of November of each year, in addition to the other taxes required by law to be paid by it, one-half of 1 per cent of the gross premium receipts of such company on all business tiaasaetedhitheatatednihigtbe y ea r ae »tiiw»edfaig ,aaahowiby its annual statement under oath . The superintendent of insurance shall pay the money so received into the state treasury to the credit of a special fond for Ibe maintw - nance of Ibe eAoe of state fire marshal. For the purpose of maintaining the department of the public service commission of Ohio and the exercise of police supervinOB portion to tbeintiastate gross earnings orreceiptaoi mil mikoa^ Md pobfic vtilltieB for tbe year next pmoedfaig tbat bi wbicb the assesBKeatsan vade. The state levies a license tax on auctioneeis and on ceitain articles sold at auction, tlis rate being fi^ the Court of OonmKni Flsas. Other license taxes am asfoflows: Peddlers, if on foot, $12; with 2 h<.rsee, $28; if on boat or train, $60. Honorably diwchaiyMi soldiers and sailors are exempt from these licenses. Itinerant yendors, $25 per amram; on tbe m a niif a ft uwr, importer, or s^nt of any commercial fertilizer, $30aaA1Hdlyeneadh brand. On the sale of feed stuff, $25 on t^ch brand. Fraternal benefit societies pay an annual license tax of ffS; embalBen,95; tenewalofsaaM, fl; opentors of stoua beOan, 12; dentists, $25; pharmacists, $5; assistant pharmacist, $3; renewals. $2 and $1, respectively; pharmacist of another state, $15; aasiaUnt pharmacist, $10; veterinary surgeon, IB. TAXATION AND REVENUE SYSTEMS^HIO. riij'acMii, preliminvy examination nKtwifery, oite- ■•fBliiy,, IS. Hoii-iwiiiBtlimilBr'.'* licvnsc, $15 to cleric of county inwliicii one AMiinitohunt, and an additional tWof 25 ronts to rh'vk if demanded. fO' locate and maintain boats in state reeenoire, lirenae fees "lio iquor tax is known as the " Dow Law ' ' I'pon the boanen «l tiafficking in sinrituoiiB, vinous, malt, or other intoxicatii^ Hqoon, th«« !■ m m m m i aainmny against evety person ei^aged therein for each place where sodh boiiiMai ia cHiied on, flie nm of tliPO, thi«e4enths of which giies to the state. (iYe4enllHl to Hm HilMhi^ or Tiliq^, and two4enth8 to the county. la adilition, nihroy covpomtioiM conducting dining or Imffet cms upon which intoxicating liquors are sold pay into the state IWMOiy a license of $1,000 or $1,500, according to the length of Kne Minliteed, controned, or opented by such corporation. ^lioleaale dcalem in cigarettes and cigMtie insppen pny an anniiallicenseoflli: retaUfii; owtlialfffi— totjastrtsMidone- hali t<» the cmmty. LkMaes Inr iritiqg laage ikooi fl to fiSJO p* Maag mmm, ■oemdiag to meth'Hl and device used. lb solicit fire, ligfatnistg, tatmdo, explosion, or narine iiMnance by cnufuiies not anthniaed to do biuinen in the state, there is «i«ged an annual license fee of f 10. •Po riHMluct a private employment agenc y, a license fee of from Sli to flOD, depending on the size of the city in which operated, is rimmed. TBmA gasofine or steam motor vehicle pays an annual r^istiatkni fecr of 15, and each electric motor vehicle one of $3. Manufartnrers •Ml d«alen pay m annial rqgiatntion fee of f 10 for each make of Motor vehicle, to be detefateei by th« power of me. dnaffisnr's license, $2. H» aBCi«lBfy of state collects the following fees: Filing articles St teempimtion, oipitai stock, flO,000 or und«r, $10; over flO,er filed, 20 cents per folio and fl for seal. Life insurance companies pay further 1 cent per $1,000 insured for making Tafamdoas of its pofidm. Tioiid-investment companies pay superv-isor of such companies following fees: Filing applications for admission to do business in state, HOO; certificate of aulinrily and aannal renewal, |0O; annual i ta temw it, $25; issuing certificate of authority to agent, $2; eack copy of paper filed in office. 50 cents per folio; affixing seal, $1 . Foreign building and loan associations pay to the state inspector the following fees: AdmisAmtodoliiliiuminamBtrte, tlOO;cer- tificate of authority and annual renewrf, HO; both foreign and domestic associations pay for filing each annual statement as follows : AmelB, 180,000 or lem, $3; $80,000 to $100,000, $5; $100,000 to $250,000, $10; $250,000 to $.500,000, $20; $500,000 to $1,000,000, ISO; if more than $1,000,000, $50; for copy of any paper, 25 cents per ' foKo; for affixing seal of office of inspector, $1. Funds to be depos- ited with state treasurer. Certificate of teachers in public schools, $1.50, to be paid to the county board of ezaminoa, 50 cents to be paid into institute fund of tbe ooonty in iriddt api^kjant writes the examination , and $1 to be forwarded to the state commissioner ot common ■chw?IS| wkn shaU pay same into tiM state tieaeuy to cmdift olaiMml mviBBa fond. Foeign inniianoe oonq^y , k« mddiig «mI larwHdi^g ananally, etc., the intamst ckMte. eOfe^ m nmmnr m mdk m$jm w deposited. The pvbUe mrviee rnnm isii isi ceOects certain fees for testing appliances and for fimiAkic My eopgr ef amy fapsr filed wfft conunission. Dairy and food commisrion collects fee of $1 for each Ngistmtion of each manufacturer of cheese. The state sealer of weights and ms— niS 1i altowwl tt*mof |6 for each gas meter prover tested. beard «lQcfc comwiiidoneia, board of if the state agricultund experiaMmt station, the state dnig liod comnuastoner, the iih arid same commiaBwn, and state f veterinary examinen. An aoaail tax of oneJnlf (tf 1 anil OB ail taiahte iMperty In the levied for the purpoees of coulitatiag a alate highway fnnd. Thia tevy is to be in additiin to all oth^ I Inr any pmpiMM. Soven^-Aveper caat-of iyBtaxiato"be ifplied to the nmntenance of the mf^gglimm^ «nd •a be need on an intercoonty syatiHati of lIplirayB, and 25 per cent market roads deafnaled as " fiiautes 1 to 12." [ ngirtimtion lees oo iMtiv vehicles were io^ rcsKleatalS; fore leulii ctarvihfcJBatitti; lovi vehidea from 95 to $18, acconttag t» hoMepowcr; aai for manufacturers and dealers to $20 for oachaMllMef Mlir ¥ahkil| to be determined by the motive power. AU penons or corporations subject to examination and inspection by the superintendent of banks pay an aBBMl lea of fMaoid «na seventy-fifth of 1 per cent of their afr!7rpp:ate resources. Those com- ing into the state to transact business pay the same amount for ceitificate antherisinf thea to c e mm e uc ^ htmam. In th* c«m of fon iV'n trust companies this fee is $50. Dealers io stocks, bonds, mortgages, and other securities, and real estate not located in Ohio pay to the superintendent of banks an annual fee of $50, and $6 for each agent ("Blue Sky" law). A budget system is ostabli.shed for all 8tat? officfrs, departments, and institutions, such budgets to be submitted to the governor in the even nmnbeted yoM for dieir wants for Aa biiimhl poMd b^;inning with the 1st of July following. The fees of foreign building and loan assodatioDB payable to inspector of bidding and loan associations were advanced as fol- lows: For filing application for admission to do business in the state, $500; each certificate of authority and annual renewal thereof, $200; for hling each annual report, $20, and in addition, one one- hmdMdth ell per cent of te aMia. Under certain conditions counties ar<; aottMhtd %i upft&flittB money and issue bonds in aid ol canals. flM amomit of exemption tnm the inheritance tax was raised finwi $200 to $500, I 111 II ■fijiwiiiMaiiiiil nm rliai^afl ftiaa TB ym cent to the state and 25 per cent to the county to 50 per cent to the state and 50 per cent to the city, village, or township in which the said tax originated. The rate of taxation authorized to be le\'ied by the county com- ariaMoniiiii for turnpike road purpoees was reduced from 6 to 2 milli on the Cellar of valtHttioBOB the taxable property in the cooatgr. Fishiag licenies were raised from $1 to $ 12.50 to $1.50 to $20 per fishing season, according to the method and dev-ice used. The law relating to hunters' licenses was changed so as to require residenta of the fltat^ to laaeanaaehlieeaaaaMl izii«^ lee fcraaa atlt. Township clerks were authorized to issue such licenses. The fife for phyricians of other states desiring to practice in Ohio 980. eoMAillition of Oklahoma was adopted in 1907. It fimmdes an extensive code of revenue laws ulucii lias Immi sii|)|))lemeiited by statutes so tjiat the rmnm him mom m force aro difiiiile as to the ition of al timm ol texftMe pmpa^ and liie im i iii wimitB of Hstii^ same, 1k» 'dntias moA pmnm of •■easors, and the manner of equalizing assessnwBlB Igr iMMrds of equalizatioii for state and ooimtieB. cxntsffiuniciiiAi. raoviBioiiB,. annd.x i. * Land belonging to citiaena of the United States dM larila of the Mate riiaO never be taxad at a diahMd belonging to residents thereof. Notaxee AbH be imposed Iv tUs lagUatnre on lands co- propmy beloi^g •a or which may fc ii n a ilai he purchased by the United States or > This coBspiiatian la derived. TYke Revised Laws ol LawB to the fdlowii^ sources: Sec 50. The legislature shall pass no law exempting any property within this sute from taxation, except aa otherwiw provided in tfav Sao. 1. Urn liiiiMBtiiMW shall pronride by hkwior aa anaaa) tax sufficient, with other resources, to defray 1Im erthsatad at ( W ai l J T expenses of the state for each fiscal year, flao. S. Wtewvar tiw np mm m of aay iwal year diall exceed the inMNBe, Ihe legislature may provide for levying a tax for the ensuing fiicU year, which, with other resources, shall be sufficient to pay the deficiency, as well as the estimated ordinary expensea of the Hate for the eaaahv yw. Sec. 4. For the purpose of paying the state debt, if any, the legislature shall provide for levying a tax, annually, sufficient to pay the aanoal iatamt and priaeipal of mmIi debt wHfain 25 yean from the iami paange of the law creatiag the deb t . Sao. 5. like power of tavation shall never be surrendered, sua- pended, or contacted away. Taxes shall be uniform upon the same cfaui of aablaelB. Sec. 6. All property used for f^ee public libraries, free museums, public cemeteries, property used exclurivafy lor schools, coUegea, TAXATION AND REVENUE SYSTEMS-OKLAHOMA. 185 •ad an nroperty used exclusively for religious and chantaWe pur- poees, a^ aU property of the United States, and of this stote, and rfcminties and of municipaUties of this stote; household goods of the heads of famiUes, tools, implementa, aad Uve stock employed in the support of the family, not exceeding flM » "^^'^^ * ■rowing crops shall be exempt from taxation: Promded, Tl»tau woperty not herein specified now exempt from laxa^ mider Se bus of flM tenitttry of OUahoma, shall be exempt from taxa- tioa natU otherwise provided by law: And promdcd further, inat there shall be exempt from taxation U> all ex-Umon and ex^on- federate soldiers, bona fide wsldenta of thia state, and t.. a 1 widows off ex-Union and ex-Confederate soldiers who are heads of families and bona fide residenta of thia atote. personal property not exceed- ing $200 in value. , „ , . . AU property own«l by the Umw Indian Orphan Home, located in C«a Comity, and all property owned l>y the Whittaker Orphan Home, located in Mayes County, so long as the same AaU be used exc Wely as free homes or schoob for orphan <*ildiwi and for poor and indigent persons, and all fraternal orphan homes and iSm orphan homes, together with all their chariteble funds, shall be exempt from taxaUon, and such property as may beexeaipt l>y leaKm of treaty slipidattoM existing between the Indians and the United States Government, or by Federal laws, during the force and effect of such treaUes or Federal Uws. The legishiture may authorize any incorporated city or town, by a majority vote of itsetectors voting thereon, to exempt manufacturing establish- ments and public utiUties from municipal taxaUon>r a period not exceeding five years, as an inducement to Hielr lontian. 8aa 7 The fepakktme may authwiae county and municipal oorpooti^ns to levy and collect assessments for local ^frowe- ments upon property benefited thereby, homesteads included, without regard to a carfi valuation. ^ ^ , u ,, Sac 8 All property which may be taxed ad valorem shall be assessed for taxation at its fair cash value, estimatfid at the price it would bring at a fair voluntary sale. • • ♦ Sac. f. Except as heroin otherwise provided the total taxes, on saad-VSkSSm basis, for all purposes, state, county, township, city, or town, and Bchool district taxes, shaU not exceed in any one year 31i mills on the dollar, to be divided as ioHowa: Stele levy, not more than 3J mills; county levy, not more than 8 mills: Provided, That any county may levy not exceeding 2 mills additional for county hig^i school and aid to comoKA schools of the eo«»t7, iio»«v«r 1 sriH of which shall be f or anch high school, and the aid to said common schools shall be apportionedtaa provided by law township levy, not more than 5 mills; city or town levy, not mole than 10 mills; school district tovy, not more than 5 mills an the dollar for school district purpose., for support <.f common Bchools- Provided further, That the aforesaid annual rate for school purposes may be increased by any school district by an anount not to eaEOMd !• JsIIIb on $1 valuation, on condition that a majority of the voters thereof voting at an election vote for siid increase. ^ Sbc 10 For the purpose or erecting public buildings in counties, cities,' or school districte. Hie latea of twatkm herein limit^ni. may be increased, when the rate of such increase and the punx^se for which it is intended shall have been submitted to a vote of the people, and a majority of the qualified voters of swh county, city, or sAool dktrict, voting at such election, shall vote therefor: Prot ided That such increase shall not exceed 5 mills on the doUar of the assessed value of the taxable property in such county, city, or achool district. Sao 12 The hgWSture shall have power to provide lor me levy and collection of Ucense, fnmchise, gross revenue, excise, income, collateral and direct inheritance, legacy aad socceawm tHBas* alao gisdaated iacome taxes, graduated collateral and dinct inheritance taxes, graduated legacy and succession taxes; ako Btemp, registration, production, or other specific taxes. Sac It. Thsstets Biay salsct its subjects of taxation, and \e\y sad collect ito isveaues indepteidsat of the countiar, citiaa, or other aniaidpsl ssbdiviaioaB. Sec. 14. Taxes shaU be levied and collected by general lawa, and for public purposes only. ♦ • • &BC 18 The legislature may authorise the levy an.l colle. tion of a noil* tax on all elec-tors of this state under 60 years of age, iwt exoBoding $2 per capito per annum, and may provide a penalty for the nonpayment thereof. Sac 19 Every act enacte.1 bv the legislature, and every oMI- nanc e'and resolution passed by any county, city, U>wn or munic- ipal board or local legislative body, levying a tax shall specify distincdy the purpose for which said tax is levied, and no tM levied and c..llected for one purpose shall ever be devoted to another purpose. , Sec 20 The legislature shaU not impose taxes for the purpose Of any county city, town, or other municipal corporation, but may, by general laws, confer on the proper authorities thereof, respec tively the power to assess and collert audi taWB. Ssc 21 Thereahallbeaatete board of equalization, cnasistingof the Ro'vemor, state auditor, state trea-surer, secretarv' of ^J^' ney general, sUte inspector and examiner, and the presidwit off ths boaid of agriculture. The duty off said board ahaUl>e to adjust and equalize the valuation of real and personal T)roperty of the several counties in the state, and it shaU perform such other duties as n^y be prescribed by Uw, and they shaU aaaeaa all ladroada and public service corporation proporty. , . ,^ . _i Sbc 22 Nothing in this constitution shall be held or construed to prevent Uie chissitication of property for purposes of t«xsti^ and the yalualioaef diflh«atd-aiahy difcisrt BMMiaor Biethods. ARTICLE XVT. Sec 3 The legislature shaU hav e power to and shaU provide far a sv-stem'of levees, drains, andditchea aad of inigation in this state when deemed expedient, and provide for a s^^stem of taxation on the lands affected or benelitM by such levees, drains, and ditches and irrigation, or on crops produced on ssA had, tedisdiaigesuA bonded indobtedneaa or expenwa necessarily incurred m the <-tab- lishment of such improvements; and to provide for t-ompulsoiy issuance of bonds by Uie owners or lessees of the lands benefited or affected by audi Iswaa, dnias. sad ditches or iit^ation. AKTICIJS XIX. Sec 2 Until otiierwise provided by law, aU foreign insuiaBCS companies, indading surely and bend ceropanies. doing busing in fhttstate, except fraternal insurance companies. shaU pay to the insuiaaoe oonmiaaioner for Uie use of the state an entrance fee aa Bach foreign Me iMUiance company, per annum. ^••200; each for- eign fire insurance company, per annum. $100; each foreign acci- dent and healtii insurance company, jointly, per annum, »00; each su.etyandbondcompany,perannus.,$IlSO; ^1^^,^"^ ance ccwnpany, (not accident V per annum, |2&; eadl foreign live- stock insurance company, per annum, $25. Until otherwise provided by law. doBMatic oooipsniea excepted, eadi inraraace company, including surety and bond compamaa doin- business in this state, ^hall pay an annual tax of 2 per cent on ' all premiums coUected in the sUte, after aU caacellatioaa ais deducted, aad a tax of fS on eaA local agent. OFFICERS. The officers nuisf^ diiectly concerned with taxation are: (1) The tax mauainm in the oeveial counties elected for a term of two years, ... (2^ County lieasuxer. idw b sx olilcio tax collector, elected for a term of twoyssan DsHsiiasat texaa are coBedid by the county sheriff. , (3) County bostdof equalization, composed of the board of oooaty ^ ''^^'^ ^ coBBty aa a cnn B r iaaectsteiy. TAXATION AND B£V£NU£ SYST£ll&-OiaiAaOMA. W ■Wmm hamA of mi MMti i m ,,, CBMpBwd -of the gciwaor, ilKte auditor, state tieaBum; aocnilMy of itelo, attorney general, state examiner and inqieclar, «ad tepraiitiit of the board of agricul- . 'Tito OHM flAcM coHtitato ft iMidirfimMn fertile » of MBOniii iy the jHoperty of public service corponitkHW. (&) Hm» oorpotation commi»ion and the state auditor, who admin- Mm Hm taxM on the gross recmpts public service corpfwations (t^ County excise board, composed of county clerk, county treas- uier, county iu«%e, county superintendent, and county attocney. a. f%£ ptvperty included and exempt. — ^AH property in tlie state, whether real or personal, including the FKOptrlf of ooilMinilioiis, buiks, mud bankers, except m U faEMnpt, is subject to tlie gOMral property |l) Beat property. %m liie purpose ef luatiHi, is e oM t tn eii to Wmm. the knd itidUf and all buildings, structures, and improve- ■MBli or other fiztuiw of whatsoever kind tboreon, and all rights ■Mi privihgw tihoeto Iwloagiiv or in aay wiN all mamm, M in— ii^ qwaiias, and trees on or under the same. Itaoae] property, Ibr die pmpose of taxation, includes: Jit fDodi, diattels, mmieyB, credits, and effects; all improve- ■naii Mde by others upon lande, Uto Ise of iriiieli is imtod in tibe TTnited States or this state; all improvements, including elevators and other slructures, upon lands the title to which is vested in any Miimy aaqpaay or odier ixvporatiin <«boae property u li the same mode and rule of taxation as other proper^; the stock of Banerymen, growing or oth^wise; the amount of money invested la bonii, etocltB^ or credita outoide of the state of Oklahoma; all poblic and aecnritaeB, and alidke oc ihareo in any natknal or ' bank or company incorporated mitm the laws of this or any ' atote or of the United States, and aitiiatod and transacting tintbleMato; all^riiBne to l^fB aqwntiona oiraed by of thia state; all hones and atal cattle, miilai, aaes, swine, and goats; all bouadaoM fimitma, inciuding gold •■d aOver pbte, ansical inatrnmeDts, watches, and Jivairy ; pri>'ate Ibaanes; all vehicles for tniisptxrtmg pflraoDs for {rfoasoie ot psofit; all wagons, vehicles, or carriages: all implements or machinerj' amwrtaining to agricultural labor; all machinery and materials used If aaHialwtotias and all aHBubMrtmed artidai; amniities; all ■aaeys, goods, or property and capital employed in merchandizing; •8 agiicttltuiml implements or maduaery, goods, ware^, merchan- diMerodMr cbatteli to thissteto to poawsion or under the control 'if' at ImII. for salO' by any waieboassBHUii, agent, iMtor, or repre- sentative in any capacity of any manufactiu^r or any dealer or agent of any such manufacturer; personal {Mroperty belonging to ftoaaH er w p wiiw doa^ M^^l or tnaqportoliaa bnatoaa aad beloi^ng wholly or in part to pMnna wiiilto ttb alate lor sadi part as is owned by said penoiis. la addiHoB to die sdiedule of tax exanptions inrovided for in Mela X of tie eoastitutioB, tbe ioncnvtoK paupatty la e aem ptod tnai ta3cation by statutory legislation : Ibe engines and equipment of fire companies; all property, both 'Btolaai p i iiiu ia al , ot.seiiiallie, adacadoaal, aad. baaeveieBt iiMdlo-' tioa% oollegea or soctoltoi, devolid solely to the appropriate objecto > institatioBB; Ibe books, platers, furniture, scientific or other ipeitotoingtothe above institations and used solely for the _ . abovacoatamplated, and tbe MfcapraiMrtyofstadeatsto any such institutions twed for the purpose of their education ; all breaking and wells on hmds upon which final jffoof has not been Mdt; toauly poitiaili; aO iood aad faal povidad la Uad far tba all gfato aad ftaagaaecesnry to maintain for one year thelivei used in supporting the family; all pensions from the United S or from any of the states until paid into the hands of the pensioners; polls fA all active manbers in good standing, not to exceed 30 in number, of ibe mwpanieB in dties and taaras of aaira dMui 1,000 inhabitants, and not exceeding 15 in towns and villages of less than 1,000 inhabitants, provided that such fire company owBs at least IBM aetib of appacatas; tbe shares issaed by a buildinsi; and loan association and loaning its funds to members within this state and the notes and mortgages of building and loan asBodadons doing buBiness in this state under the laws of this state aad which are givea by the members of aaeh MBodatfea apsii laal estate located in the state and whidb nalaalilaiaiailflCt tSltli^ tion under the laws of the state. INaaiaal p sopet ty vasd in die i^psnatioa aad development of the use of the waters known as "underflow water" by controlling and bringing to the earth's surface said underflow water in sufficient volume for practical use for irrigadon erty of the agency. Fsmnal property is listed and taxed in the county, township, aadadMMddialriet ia irbfeb dM oaasr lasidsa ea dw lak dayef January. The property of banks, bankers, brokers, insurance, and other companies, m e rch ants, and manufacturers is listed and taxed iatta c sa aty, towaiUp, dty, aad acbool dfatricta where their busi- ness is usually done. Animals aad toiming implements are listed where kept, unless the owner lives outside a city, in vfaicb can ilto listed in the territory where the owner resides. Pmnial propsily ritaatod aad fcapi ia aanpudsad eoaadaa Is assessed by the assessor of tbe oqpaiaad coaMj to aiddi U to attached for judicial puqposaa* MaRbaato aad mannhctuiani Hst ^eir stock by eadanting the amount on hand during each month of the preceding year and dividing by the number of months. Commission merchants list their property and that in their hands for sale in the same manner TAXATION AND REVENUE SYSTEMS-OKLAHOMA. m In case any peiaon teqtdted by law to Unt his property fails to do so the assessor is to estimate it and the valuation placed upon it by the assessor can not be reduced by the board of equaliaatton. A penalty of 60 per cent is added for refairi to make a Bst. Deptedated bank notes and depreciated stocks are t<. be esti- mated at their current value, and credits at what the persons listing them beUeve wiU be received or caa be collected, aad annuities at vbat diay an ^mlib ta BMaaf. c. £>^ of this chapter, such appointment when made diaU be >ea^ tWerta»Weintiie«me«BaaBera8tl»iig^1iieii»i«rt^ to &e donee of 8D(^ power. 5. The tax imposed hereby shaU be upon the clear market value of such property at the rates hereinafter prescribed. Class 1 \^'here the beneficiary shall be the husband, wife, lineal issue, lineal ancestor, or adopted child of the decedent, or any child to whom such deoedaat for not less than 10 years i>rior to such transfer stood in a mutually iicknowlcMlKed relationship ..f parent, pro%'ided such relationship began at or before the child's fifteenth birthday and was continuons thereafter far Ike said 10 years, or any fineal inoe of such adopt e shall be the brother or aster of the fother or motfier of the deeedenfc, or a desceadant of the same, exempt $250; primary rale 3 per cent ; rate increases by one-fiftietli of 1 per cent for each $100 over $2,000. Ctas84. Where die beneficiary Aan be dm bR>dMr or sister of the giaadfofiier or grandmother of the decedent, or a descendant . f the same, exempt $150: primary rate 4 per cent; rate increases one- tenth of i per cent for each $100 over $500. Class 6. Where the beneficiary- shall be in any oter degree of coUatenil' consanguinity than is luToinbeforc stated, or shall be a stranger in blood, or a body poUtic or corporate, exempt $1W; primary rate 5 per cent; rate increases one-tenft of 1 per cent for eadifBOQoiverfSOO. Tte cumulative incresse of t he tax rate of each $100 of value of testamentary gifts in excess of SoOO was interpreted by the supreme court in the ca.se of Mc- Gannon et al. v. State ex rel. Trapp, in a decision handed down in which the court says that the law is constitutional, but it repudiates ihe arithmetical pro- gieasiflii in the oomputatioa of the tax, and holds that the law provides for but one increase of rate over the primaiy rate in any class. K the tax is paid within one year, a discount of 5 per cent is allowed ; if not paid within 18 months, inter- est at the rate of 10 per cent is charged. This tax is paid into the state tressuiy, one-half to be used for the public schools of the state and OBe- half f(v eeneial state pnipoaes. D. OOKPORATIOll TJJOA. All puMic servioe cotporatiooB, which teim is de- fined to iacMe aft traMportatimi and tnnsmissioii 188 TAXATION AND REVENUE SYSTEMS— OKLAHOMA. oomiMaiiea, all gas, dectric, li^t, hmt and power companies, pipe line companies, walerwoitoi and water power companies, and all persons or corpora- tUMis authorized to exercise the right of eminent domain or to use or occupy any right of way, street, •iof, or pobBc highway, abng, om, or under the ■ainiB in a maiuMr not permitted to the general pub- Be, an subject to a tax on their groas receipls at the lalM aei forth below. These taxes are in addition to lie taawB levied and collected upon an ad valorem baaia upon the property and assests of such corpora- tiona. Jf the company operates both within and viliMMil iho alttio, Hw amoimt of gross roeetpts sob- jaeC to Hm tax IB that portiim of tho total noaq»ts liiat the business done in the state bears to the whole business, unless satisfactory evidence is presented to the corporation conmiission at any time prior to the time fixed for payment of said tax that some other |in^«niioii more fairly represents the proportion of mm^iIb wiHiii the state. HmmiIwim: Baihoad% receipts or excise tax has been paid. TAXATION AND REVENUE SYSTEMS-OKLAHOMA. 189 Graduated land tax— la. addition to paying the reg- idar ad valofem tax on land, aU pefsons owmng land of taxable rahie in excess of 640 acres of average t^yfU* value, pay an annual tax upon the average r^tan of the excess, at the following rates : mien the land over 640 acres and not over 1,280 acres of aver- age taxable value, one-fourth of 1 per cent upon the excess; over 1,280 acres and not over 3,000 acres of %ymigfi taxable value, 1 per cent on ^ excess over 1,280 acres; land in excess of 3,000 acres and not in excess of 5,000 acres, 2 per cent on the excess over 3,000 acres; h rn^ of average taxable value in excess of 5,000 acres and not - aons at not over 15 per omt of the tmm recovered. B. POLL TAXES.' Eveiy male person aged between 21 and 50 years, having resided in the state for 30 days and not being a county or township charge and who has not performed road duty within or without the state in that year, is subject to road duty of four days of ei^it hooia, in each year, but may famish a s atis f a ct ory sabrtitttte, and one day's woik of man and team ia equivalent to two days' work of man alone. But any person sub- ject to road duty may become exempt therefrom by pajdng $1.25 for each day so exempted to the super- visor of his road district which shall be paid into the township treasury for the benefit of the road distfid. O Aia> D. nUDBBXTAHCW AMD OfySIOKaSlOH TAXM. These taxes are not used by the county, a. jw Mj gMB TAxas, uomu, asd vxas. Ferries, fixed by county commissionerB. An annual county tax of $60 to iBTied apoa itineiant vendon doii^hoatowiawiyf ountyiolthealato. Tlia proceeds of ^ t» go to eootfy vond f and. MtJinciPAL Rkvbkubs. A. GENERAL PROPERTY TAXES. 1. Base — The property included and the methods of assess- ment and equalization are the same for munidpal as for state and county taxes. 2. Bate — The rate for all purposes, state, eoui^y, city, town- ship, town and school district purposes is limited by the constitution to 3U niiUs on the dollar. As the atate may levy 3i mills and the county 8 mills, the local rates are restricted to 20 mills plus any portion of the state or coimty limits not used. The Umitation on rates prescribed by stalttte for tax levies in cities and other subdivisions are: City levy, not more tiiaa 7 mills; incorpocaled town may levy, not more than 5 mills; township levy, not more than 3 mills; Bchool district levy, for the support of common schools, not more than 5 nulls. These rates may be exceeded by popular TOlB. 3, Collection — Same as for state and county. TAXATION AND IKVENUE S1fSTEII»--OREGON. B. FOUL TAXJBi. Hic city eoaBci lias power to iafm$ m poi tax of wot exceeding $1 on aU able-bodied males between the af^ of 21 and 60 years, an«l the trustees of towns are authorized to levy a poll tax of $1 on all able-bo devices; dmys, Incka, and otbcr vducln und lat lit dlgr for piy; hay scales, huabcr daalen, fnniitiire dealMi» saddle Wd Iwn ii B i doaleis, stationeiii, jmrelera, livery stable leeaiMn; t«l estate ai*ent?. pxpn»!»f< oompaniep, life and fire insurance cotn- pauies or agencies, telegraph companies, theaters, etc.; docton, School Eevekuss. Mmm^ funds the state are apportioned to the Tarious counties in proportion to school populatioii. The county school fund consists in a levy not to exceed t huUb on the dollar «l Hie taaudile. property of the «inB^, of niieh nol mm 1 miil chaM be for high fldioolii niieii, 'iiilk Hkm prmmiB of ii wmmtgm''W^ lected from §am, Imfaitiirat, eadiMits, proeeeds from •the sale of estrays, penalties, and money collected irom marriage licenses, is apportioned to the school distiicts. Additional funds may also be provided by local diatrict levies not to exceed 5 mills. ClM-liaif ttBMNHit raoemd 'tan Hm inhmitaiMse tax it ilK> wmi for' the puliie MluMii ni 'the^slata. UBOISLATIUN AFFKOmO BSVBNUE LAWS: I91S. Wm SoilowiDg few wwe added: Registration of traimnl nursfls, fl5; dentistB from other states, |25; regirtiatioii fee^ §1% aaoMnl eer- »«f renewal, $3; afMUs' cwMcftte of authotity, SO cents. I» all conntiei tlie toiiil levy lor cnnvnt expeoaes «l each coa^ of atonding mutual fire not mote than 4 mills, and not exceeding 1 mill additional in aid of tlM common schools; where the aeeeased valuation is less than 14,00^000 the oouitty levy is aol to enwed 6 mffli far eomal «x- penses, and 1 mill in aid of common schoola; where the af^scssed valuation is less than $10,000,000 and not less than $4,000,000, the comity hvyii not to eaeeed 6 nfflsforciiiTeBt expenses, and 1 mill lor conuntm schools; dty levy not to exceed 6 mills; incori^rated towns not to exceed 4 ndUs; town.-^hi]) lovy not to excwd 1 J mills. "Cutrent expenses" do not include auiy payment to be made on tte bonded indebtaiHMi er aagr jaipMil ^P>iMi wudk eenaly or minor civil divi-iinns. Building and loan associations obtain certificates of authority tar IMriede ef ttt aMalka ee ci i, vpoa tiie payment of $2.60; they •lio pay certain examination fees. JUl coqxntions organized for profit other than public Horvice corpoistioai, including National and state banks and trust com- panies, aie — e-ed in ^h» county, tania, dMet, cr city wkm located upon the net value of their moneyed capital, surplus, and undivided profit as the mim exist on the fint day of January of eac& year Urn the asMand velaettak ef any i«nl erteto locetod In the state and listed etfientely in the aeae of eodi corporationa. All penons, films, ■MOfiaticM, or corporations engaged in the pradtiction of petioleiim er etfMr mmerals, oil or natural gas, pay * ' f * rr TT-t rf Itii gmw Tihin at the eelyl. All interstate transportation and transmission companies pay an annual tax of 4 per cent of their gross receipta. This tax is in lieu of eU other toxM iMynUe hy eMk eewpniae in the etote. All personfi, firms, associations, joint stock compeoiea, or corpora- tions owning any land in the state in excess of an agprepato of 640 acraa, pay npoa dto eacoM the following annual licence tax for the pmrpoae of the geMOd expenses of the state g on eniment: Vot eadh dollar of valuation as assessed for ad \-alorem taxes in the preceding year the lullowing schedules: 1 mill where such excess does not eiBoeed MO M9ee; S aflb ee oieer $!• MNB Hid not eieeeding 1,280 acre?; 3 mills on over 1,280 acres and not over 1,920 acres; 6 mills on over 1,920 aciea and not over 2,560 acres; 10 mills on over 2,560 •oiiB and not over 8,M 0e aee; 15 mOk on all exceeding 3,200 acres. Lends of Oe asMssed vahte ef $10,000 may be exempted to any person in lieu of the 640 acres. Such of the funds received from these taxes as are not used for state cunent expenses are turned into Oe oomnea adheel And. Far d Jhn ne uiy a penalty el IB per cent per annum and not le^i^ than 5 per cent for any part ef a year is added after 30 days from the date the tax is payable. OneheW ef Ae aonnal 2 per cent premium tax paid by foreign fire insurance companies is set aside as a flnoMn's leUaf tend. In lieu of the ad valorem tax on real ostate mortgages and the indebtedness thweby secured, a regiBtration tax is imposed as fol- lows: nftyceBteioreaehflt»orliBiertheprindpoldeibt«robl%a- tion and for each remaining fraction over $100 when such mortgage is for five years or more; 30 cents for each $100 when such mortgage is for less Ann five yean and not more liian three yeais, and 20 cents when it is for less than three years. This tax is IbT sHMOrU gages recorded on or after July 1, 1913. The record owner of any nal esteto mortgage placed on record prior to July 1, 1913, may eiset to pay iMi leifslmtiaB in lien of any and aB • OREGONJ Tha mmmm of tlw atate .an teiwd faun liia'i_ eral property tax, inoome from deposita of atate fimdi, inbioitaiice tax, corporation license fees, and licenses en gpoes earnings of certain daaeea of corporations, and oilier minor sources. \ c ei i iaa t io n m deriiwd 'Ijedli 0^l^pnl Lave, 1M$. * ' Laws of 1910-1913. I Reports of State Officers, 1912. Hw pnml anp e rf i i i Mi ol tlia *ft*ntHi ftitMl in m board of atato tax OOMSTITUTIOMAL PBOVI8ION8. - «a B. Hn t«i w ilit]r Jisll lis Im|iiibii1 altliom the people or their represent a t i nee ia tibi all taxation ehall be equal and TAXATION AND M)VENUE SYSTEMS-OREXJON. 191 ARTICI-E IV. ! Sec. 23. The Illative assembly shall not pass special or local laws * * • te the aaseHsment and collectid by a creBoatory association incorporated under the laws of this slate. An pubfic libcaries IncfaidinR dm msI and personal property. (6) The property of I ndians on reservations who have not severed their tribal relations or taken lands in severalty, except lands held by them by purchase or inheritMKW and situate on an IndiaB reservation. (7) Tlie personal property of ail persons who by reason of infir- mity, age, or poverty may in the opinion of the assessor be unable to contribute toward the public cliarges. (8) All household furniture, domesti<- fixtures, household goods, and effects actually in use as such in homes and dwellings; also all wearing appsiel, watches, jewelry, and simikr personal effscto actually in use. (9) All lands within Uie boundary of any coimty road, and aU dedicated streets and alleys in any incorporated or uninoqipoBMed dty or tosm, or tosrn plot, vriflnn tite rtsto ^rtale need lor «ek purposes. b. Assessment. — In general, there is but one com- plete assessment roU for state, oounty, and municipal taxes. The county is the unit, and the initial ao ocoo ment is made by the county assessor. AH property is to be assessed animally with refernice to the first Mon- day in March at itetmeeaah value— that is,theamount for which such property wouhl sell at a voluntary sale made in the ordinary coui-se of business. Xo do- tluctions from assessments are allowed on account ui" indebtedness. It is the duty of the aaseBBor to re- quire each taxpayer, under a penalty of (60, to ftii^ nish a sworn list of hia property, but such list is not binding upon the assessor, but is merely to aid hun in arriving at the iteew and true vakie of the property to be assessed. Tax maps are provided and in use by all assessors. The form of assesnentroD is not fixed by Statute, but k made by the bosrd of state tax commissioners. Shares of stock in national banks located in the state are assessed to the individual shareholders at the place where the bank is located. The ehaiesefcapitsi slock of national banks not located in this stote, beU ia tUs slhte wm not assessed or taxed. TAXATION AND REVENUE SYMiai&— OREGON. of stock of other banks and interests in banking capital, and loan asBociatioDS, or trust companies are assessed to I MMh inatitutions are located. ; lam aioclE is iiwwnnii in the home county, which means county wlMrate fta Wm iHaiSk is located at 1 o'dock a. ra. il. fh9 tax collected is qifKvtioiMd to tiMCooiitinjiii^ such lv« alielc it fartumi ill puportiaii to tlw tiBM qw^ ooimty. 'Ite owiiw w Mtar irf alodi. IB any iMsnporatod CQ^^ Mtaxedoiiilicifilal.aloel[.Asllwiitelsani as^ an iadividnlfcr L slock. prapotty phciged is daiaad to be the property of tlie linpSMSMM. Iward of state tax commissioners (created in 1909) has pMml nperviaory powos over the system of taxation and coliec- ffiiilidiMI to its sapervisory dudes the commission is required •o make an ammal aa s onsm ent of the property having a situs in ttiB state, of all laihroad companiee, sleeping car companies, union ■Min aai dopot cDoqpames, fliocllie aad SIMM •express companies, telegraph companies, telephone companies, mfrigerator car companies, oil and tank line companies, and of such ■lar, gi% and dsdiic cotapanies as may be I as one system, partly within and partly without tlM > so doing business in mate than 4Hie county in the stata. - BO asseswd shall inclwto all rii^tsol way,nMdbed, ■mIb, wagoDB, hones^ office tandturoy tda- B, and transraiseion poles, wires, conduits, switch- appliances, and appurtenances and all other of a Wk» vt diliBvmfc kind nsod in Urn canying on of (rf said corpomtaoB, and owned, leased, or t^sfated bf Ikem, and all other real and penooal pitqperty and all frandOies sndqiedal franchises, but shall not indude or subject to assmment ior by tho i iiinmininn audi i«al sslate as is not actually nsed in the exercise of corporate franchise or in op>eratlon of corpo- rate bnsiiiesa, nor to car and machine shops, grain elevatfos, grai n wbiiiiiImhibwl iigltii bridpe aawsi the b ounda ry livcn^ ^1^II»> HMtle cnfl of my coiyoiation, nor tO' the nal and personal pS^iSly of audi corpoiation devoted to navigation, but ■Bch property so excepted diaU befiible to assessment in the same ! term property bnviuga situs in the state, includes all property ■sal and personal, of the caaporatjons, owned, leased, used, operated «r occupied by them, and also ancb pniportioa of tiM roflSiy atock, CBBB, and odier iHiff'W'"**^ property of a like or different kind aa is VBsd pwtly within and partly without the atala, aa determined by iceidence, and includes all personal estate in his tad m guardian, executw, administrator, or trustee. property of coipoiatkwa ia taxed in the county IIm princqial place of buaineaB ia located, unless otherwise provided by law. That of those engaged in navigation, at the home port ol the water craft in whatsoever county located. JM imii: dnll be taxed In tfie county in wbiiA the same Aall lie. Public lands si^ or contracted to be sold are aasessed to the purehaser m of Maidt 1 of the BBBCssing year at the bouf of I a. m. , , iwiitatflf the previous M s o ssing year. I yiHi\Hdpd estate of any deceased person may be assessed or devisees, and each heir and devisee is liable for the of wmA tax, wHk the 'i|#t 'of coaliibutiBn fiem the olber to the payor, capital, and machinery are taxable in the county, 1 coipontMMi whcin theaame may be, eiliier whether owned by a pmam <■ caipmttim leaid^ in or owt ^ tiNi state. Svwy panoB, iim, cotpoiatian, or aa wri a tkiu holding real or personal propM^ ia required to list same and state in his account thereof to the nMBBor the true cash value of all such property, and may be lequired by tfw aaaamor t» -verify anna under muOi. Personal property of noBVMManli iiMMWid hilkiMHM — imar as that of resident citizens. The investments by banks in real estate are deducted from flw i«gNgal» amount of ita capital atock, anpte fund, and undivided profits and assessed and taxed as other real estate. The remainder constitutee the value of the ahares of stock as a basis for taxation in Oie haadBof the atocOolderB. AKatof alod(hold«8,ahowiBg dm nuBdMT of shares held by each party in intflTMt, ia furnished the assessor annually between the 1st day of April and the 15th day of May relating to such ownership as of the hour of 1 o'clock a. m. on the 1st day of Ifaidi p eec eto g . Such taxes become a lien on the shares and upon any divideode earned, and whoi unpaid become delinquent after the first Monday in May in endi year and may be aoM on executkm in Ae aaae manner as other property is sold for delinquent taxes. The assessment is to be completed in each county before the third Monday in Octx)ber. e. Equalization. — The board of state tax commis- abnero nmmn and equalises the •sseeoMiits ol the eottn^ Mimj— ow after eqiudiiatkm hy the ooontj boardB el egnaKialioii, and if any property has been assessed «l other than full cash value, shall change the apportionment of property within that county aoneoo able, in a like proiKurtion. 2. Rate — Taxes for the support of the state government are apportioned among the several counties in the propor- tion which the total taxable property ci eaoli eonnty, aa equalled by tb« iMMad ol atito tax o ommw i w i i e n i, beaw to the lalal ImbiMi fnpmtfii tii th» ewurtiiB 3. The amount of state tax apportioned to the county is to be levied and collected In the same manner as the county taxes, and the county is debtor to the state for this amount. One-half is to be paid over by the county treasurer by May 1 and the leouimder, by NoTember 1. Tnea on real p iope rty are due Inm the day the wamni for OoBeetion is issued to the sheriff, and all taxes are due on or before the first Monday of April following the le^y, but if one-half is paid at that time the remainder need not be paid till the first Monday in October. For payment before March 15, a rebate ol 3 per eent is allowedi aod for dehnqoeDcy a penalty el 10 per eent is 4^ai|^, with interest at 12 per tmL Delinquent taxes on personal property may be ec^ looted by the sheriff by levy and sale, and may be chained against real property of the owner, in which event they become a lien upon such real estate the same as taxes upon real estate. Six months after taxes on reaj property beeorae delinqueni^ it is the duty ol the tax eoUsetor upon de- ttaad for payment ol the taxesi penalty, and tttaristf TAXATION AND REVENUE SYSTEMB-OBEGON. 198 to issue oertifioa*eB of delinquency which bear interest fiNMU the date of issuance until redeemed, at the rate of 15 per cent, and have the same force and effect as a judgment or execution against the property. B. TOLL TAXMBi, Omstittttional amendmBiit forbids the loTying of pofl or head taxes. O. TBI nVHBITAlKaB TAX. All property within the jurisdicdon ol the state, whether belonging to the iidiabitants thereof or not, both tangible and intangible, passing by will or by stat- utes of inheritance of this or any other state, or by deed, grant, bargain, sale, or gift, intended to take effect in possession after the death of the grantor is subject to an inheritance tax. Property passing to baMfTolevA, ehasitabifr, or edu- tutirmft^ iwtitntione iuBorporatod withhi the state aud aetnalfy e^i«ed in this stote in carrying out the objects and purposes for which so incorporated, or to be held m trust for suoh institutions is exempt from this tax. When such inheritance passes to parents, grandparents, husband, wife, child, brother, sister, wife or widow of a wn, or the husband of a daughter, or any child or children adopted as such or in the acknowledged relation of child or decedent or to any lineal descend- ant bom in lawful wedlock, in every such rase the tnz Ml be at temleof 1 percentontbeappraiaed value thereof. Estates valued at leas than $10,000 pasrfng to beneficiaries of this class are exempt, and the tax is levied only on the excess of $5,000 received by eadi. If to an imde, aimt, niece, nephew, or any lineal descendant of the same, at the rate of 2 ptr cent of the value thereof. Estates valued at less than $5,000 passing to beneficiaries of this cUes are exempt, and the tax is levied only on the excess of |B,«» lecelved by each. In all other cases the tax shaU be at the rate of 3 per cent on the appraised value thereof received by each person, body poUtic, or corporation on the i»b«>te ol all anwonts received not exceeding $10000; over $10,000 and not exceeding $20,000, 4 per cent; over |2o!o0o'and not exceeding $50,000, 5 per cent; on the whole of all amounts received over $50,000, 6 per cent. Brtntee vahwd ^ less tihan IBOO passing to benaficiaries of this class are exempt, and the is levied only on amounts of $500 or more received by each. The judge of the county court having jurisdiction of the estate of any decedent shall determine the value of each inheritance and apply the provisioiiB er cent on the amount of gross receipts from business done in the state less losses paid This tax is in Ueu ol aU Uxes on personal property a ndsharee of stock of the company. Beal property is t» be lirted, assessed, and taaed aa that «f individnals. B. KIBINnSS TAXKS, UCmSBS, AND WBMB. Bwy corporation organized under the laws of the state, except corporations formed for any educational, literary, scientific, religious, or charitable purposes, and every foreign corporation, except fire, marine, hfe, accident, plate glass, and steam boUer insurance, and surety companies, pays an annual lieenae fee in proportion to the amount of its authorized capital stock, as foHows: CawlaL$6,000or less, $10; capital, «5,000tofl0,000, $15; capital. $10 000 to $25,000, $20; capital, $25,000 to $50,000, $30; capital, $50'000 to $100,000, $50; c-apiul, $100,000 to $250,000, rO; capUal, $250 000 to |600,(N», $100; capital, $600,000 to $1,000,000, fU5; capital, $1,000,000 to $2,000,000, $175; over $2,000,000, $200. Agents of foreign life insurance compames, per annum, $100; license to each life inauuice company, per annnm, flOO; licen«i to ewA fire iiMSance compuy. per annum, $150; li< on.-e to each accident, rasiialty or credit insurance company, per annum, $100- fraternal insurance societies, $25; (the connniBBioner of tn- smance leoelvee 40 per cent of these licensee); foreign insurance company, annual statement, $5; insurance s..lial taxiOB at the rate pr»> seiibsd by thw ehavtor. It k tiw duty of every inoorporated city authorized to levy taxes, to notify the county clerk, in writing, of the rate of the tax levy made by such city, on or before the 1st day of January in each year. The taxes are then computed by the clerk of the county court. 3. CdOieium— OoOeetMm is the same as for eoimty taxes. O AHD D. INHERITANCE AND CORPORATION TAXES. There are no municipal, inheritance, or special aay poration taxes. mmamm taxes, lhjemsbs, amd vbeb. The common council in cities and towns has poww to license, r^ulate, and control any lawful biwiinowi, trade, occupation, profession, or calling. Liquor licenses may not be granted for a loM sum than providod hf H k ia gf M iji jppi ol, slBto. School Rbvcjnubs. The irreducible school fund of the state is com- posed of the proceeds of the sales of the sixteenth and thii%««iilii sectkma of eivery towndup m the state or of any hmd selected in lieu thereof; all piop«^ accruing to the state by escheat or forfeitm-e; pro- ceeds of the sale of tidelands or sand islands; all the proceeds of the sale of 500,000 acres of land granted to the state by Congress by act approved September 4, 1841, and eertam other miMelhuMons income. The interest of this fmi, nhkh is to he loaned out, is to be iq>portioned among the comities in p ro por ti on to the number of children. The county superintoidtBt distributes the county's share aiyy^i^ the ufiiai school districts of his county. TAXATION AND REVENUE SYSTEMS— PENNSYLVANIA. 19$ Each county of the state is divided into school dis- tricts. The county commissioners of the several counties are required to levy, with other taxes, a tax sufficient to raise at least $7 for each child in the county between 4 and 20 years of age. This school tax is ap- portioned to the districts. Thecounty courts are also required to include in the annual levy an amount suffir cient to maintain a county hig^ school when one is established. In case a district does not levy a special tax of at least 5 mills on the dollar for maintenance for the ensuing year, it win be the duty of the county court of thfl eoimtj ia wliieh ssid district is located to levy a tax xiot to exceed 5 mills on the dollar on all the taxable property in said district to provide for the difference between the amount received from the county apportionment fund and $300. LEGISLATION AFFECTING REVENUE LAWS: 1913. Boaid of state tax commissioneiB was succeeded by the state tax commissicm. Taxes remaining unpaid after dM 1st day of April are ■ubject to a penalty of 1 per cent which becomes cumulative by an additional 1 per cent for each succeeding month, amounting to 5 per cent prior to 8qpt«nber 1, after that the seaae penalty attadM as formerly when not paid before the first Monday in October. At the expiration of one month after taxes become delinquent on any real property in die county, the sheriff is te<|niied and eopowered to issue a certificate of delinquency a^rainst such property, to any person Mt dflnnad who pays the principal and interest due thereon. A corptnation department and a conwniiwionet of corporations waa provided for and a "Blue Sky" law govOTning investment Qom- panies was enacted providing for filiug foes of $5 and $2. An annual levy of -jV of 1 mill on all Uixable property in ibm state was provided for, the revenue to go to the support of the state agricnltnnd ooUege, this tax to take effect after January 1, !«]& The county treasurer was made ex offif io county tax coUedOt. The sheriff was authorized to collect delinquent taxes. The county courts w&e authoriaed to levy a tax not to exceed 1 min foroiimty ftuzs, ete., aBdaimmtu fortiiepiirpoMtaf api^ tural invostigations. Many new Ucenses and fees were provided for among the most uuportantbemgtheloDowiiig: AMomeya^ fees ibr filing application for admiffiion to die bar, ro?ident $20; nonr(>«i(Ioiit $30. Foreign corporations, except insurance, casualty, and surety compuiiespay an annual license of $100. Manufacturwa and deelen hi aMtot vehicles, an annual license of $10; certified public accountattl% examination and certitkate fee, $25; certificate without examinn- tioD, 910; annual r^istratiou, |1; dentist's examination fee, $25; and amnial licenae, |i.SO; ^ imimiiwww mmimaW wuami licenee, 9B; hunter'8licenae,re8ident, $1; nonresident, $10; alien, $10, andagun license of $25; corporations lending money at a higher annual rate than 10 per cent, $50; pharmacMifB examinatifla fee, HO; annoal n«- i8tEBtiaafee,9L The county courts were authorized to establish special road tricts and to levy taxes to construct county roads therein ; they wem also aii<3iarind tolevy taxoB to eetaUUh and mdattim Imunilii . tion farms. The fees for examination of banks increased, b^inning January 1, 1915, to from $17.50 to $250 for each examination, graduated into 12 claases, according to the amount of capital and 8nq)lus. The fees for the examination of tniPt companies, to be made at least once a year, are the same as those of banks, and they pay also $26 for certi- ficato of authority, and $10 for filing annnel leporti. PENNSYLVANIA.^ Pennsylvania places the burden of tazatMm for state purposes almost ^dioUy on earpGfratioos and ingannoe compaiiMB. Mortgages, braids, and certain other dasscs of personal property, however, pay a state tax, but three-fourths of this tax is returned to the counties to relieve the burden of local taxation. Corporations are taxed by the state, except on their real estate, which is taxed locally. Local taacatkm falls principally npcm the real esti^ of individiials, also on hones and cattle, occupations, licenses, and certain corporate real estate, as that of manufacturing companies, but not that of railroads and other quasi public corporations, which are exempt from local tax- ation upon property essential to the exercise of tiieir franchise priYil^es. The bulk ol the revenue derived from retail liquor Ueensesfoeato tbsM«ities,toiniBli9s»boto«i^and > This compilation is derived mainly from the foUowine sources: Acts of the general assembly of Pennsylvania under which revenue is collected, with opinions and decisions of the courts, arranged by E B. Hardenbergh, auditorgeneral, 1904. State Printer, 1904. Compendium and Brief History of Taxation in Pennsylvania, witli Slatistica, etc. Arranged by W. P. Snyder, naditer gpamti, 1906. Harrisbuig, Pa., State Printer. 1906. ^ ». Taxation for State Purposes in Penns\'lvaiua, etc., by Fiank M. Eastman. Philadelphia, Kay & Bro., 1908. Brightly 's Digest, and the Session Laws to 1913. nifiie k a state inheritance tax on ooUateral mher- itanoes. There is also an estaUished system of buai^ ness taxes and hcenscs, and special state taxes are levied on writs, wills, deeds, and certain emoluments of public office. Capital stock of manufacturing coi^ porations is exempt from taxation. In counties and municipalities all oflloes, posts of pit^t, professitfMis, trades, and ocd^atioiiB, as well as single freemen following no calling, are assessed along with property, but there appears to be a tendency to change these tax(^s into a uniform poll tax, more espe- cially for school purposes. €jiMiam ' W ioaui« vBmusKmB. AimCIiB IX. Sbc. 1. All taxes shall be uniform upon the same class of subjects, within the tenitotial limits of the anUiaritjr levying the tax. Mil shall be lened and cdlected under general laws; but the legislative nnnciinhTy may, by general laws, exempt from ta Trt i nn puUie property need for public purposes, actual places of leligioas wuuh^ plaoee of hnriiA not used or held fwpiivatB«rf90iponteprafit,aad institutions of purely public charity. Sec. 2. All laws exempting property from taxation, other ten the property abore emunemfeed, shaD be void. Spc. 3. The power to tax corporations and corporate property shall not be surrendered or suspended by any contract or grant to which the state duU be a party. lt« TAXATION AND REVENUE SYSTEii8--^PENN3YLYANIA. Sact. M. Auy comity, tonnuliii^ Khool district, or other muidh pality, incuiring any indehtednenn, 8hall, at or befwe the tiaw of bo piovide for the collection of an annual tax Buffidflut to pay ARTICLE m. Sac. 1. The general assembly shall not pass any local or special «i the (1) Tamnda^gmA borough assesmn, electets them from taxes on penooal ■ecuritlea. Ttans- portafSoB eompaniea are time taxed under the general corpora- tion taxation and i>ay little in the way of state or local taxes on property. They are taxed principally on capital stock, gross receipts, and domestic-held bonds, and by the bonus on charters. c. Equalization. — The board of revision corrects and equalizes the assessments made by each assessor in the coimty upon mortgages, credits, stodo, loans, investments, ete^ as well as otiier property taiaUe lor county purposes. The board of revenue commissioners equalizes the assessments of taxes for the use of the state among the several cities and counties in proportion to actual value, and any county considering itself aggrieved by TAXATION AND REVENUE SYSTEMS— PENNSYLVANIA. 197 ineraaae in valnaUon of personal property liable to state lax and the quota of tax due may appeal to the court of cqmmQa fiein of Baophin County. 2. Rate— The rate of the personal property tax for state pur- poses is 4 mills on the dollar. 3. Collect io n — Collection is to be made by the collectors of the several counties and citiea. Coonties are responsible for collection, and settlement is to be completed with the state treasurer by the second Monday of Novem- ber, or in default thereof 10 per cent penalty is added to taxes remaining unpaid. The city and county treasurers are permitted to retain their commissions for collection. Three-fourths of the net amount of tax is to be retomed hgr ihe state treasurer to the coonties for their own use in payment of espenses inenrred in asseasmeot and oollection. B. FOUi TAXES. Hmvo is no alito pen tax. C. THE INHERITANCE TAX. All estates of every kind whatsoever, situated within this state, whether the person or persons dying seized thereof be domiciled within or without the state, and all estates situated in another state, territory, or coon- try, when the prason at persons dying seized thereof sludl have their domicile within this state, passing either by will or under the intestate laws of the state or transferred by deed, grant, bargain, or sale made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer to any persm or persons or to bodies oorpwato or pditie in tmst or o^srwise) other tfian to or for tiie use of fathor, mother, husband, wife, children and lineal descendants bom in lawful wedlock, children of a former husband or wife, or the wife or widow of the son of the decedent, is subject to a tax of 5 per cent of the clear value of such estate. This tax is for the use of the state. If the tax shall be paid within three m mills: (h) on the interest paid on loans, 4 mills; (c) on the gross receipts, 8 mills. I-'oreign railway corporations pay a bonus ti> the state in Ilett of local taxation for tbe privilege of piissiug through certain cooatles. wtilcb BMmqra an later apporttaaad to the ooantlea. Paynieiit of this boms Is a eondtUou precedent to tbe grantlas of tlie diarter. Bonma on dkorlers.— Bxc^t boiMlng anit loam aamelatioMi and corporations of the first class, every domestic corporation is required to pjiy to the state treasurer at the time of besiuniug busdneaa or increasing stock, for the privileges conferred in its diarter, a boaas of oae4iiM of 1 per ceat opoa tbe aailMN> ized amooBt of its capital ato(^ and tlw dmxtm la fliiflelted for nonpayment of soch bonna Foreign corporations, except insurance cow^nleiv are sub- ject to the aame conditions and bomM npoa tbtta capital ent' ployed wholly within the state. Tarn on capital stock. — Tbe ordinary tax imposed by the state npon corporations is ^t upon capital atock. Araiiy corporation, joint-stock association, or company having capital stock, and every foreign corporation, except banks, savings institutions, and foreign insurance companies, are required to pay an annul tax of 5 mills on eacb dollar of capital slock except as noteil in the paragraplis which follow. The assessment is made on tbe basis of re^iorts which give un estimate of the Talne, which is to be not leaa tbMn tb» airesaca I)rice for which the stock was aold and not leaa tban tbe value Indicated by the net earninps. The auditor peneral and the state treasurer may revise this valuation. Tbe corporations are ant requited to pay any ftnther tax upon uMWtsaflea, iMNids, and other securities owneil by them and in which tlie tdiole body of stockholders or members, as such, have the entire equitable interest in remainder; any otiier manner of owning or holding sodi oacariltea wiU aobject same to taxation, but tbe value of real estate taxed locally is not to be de(lu<'t«vl. The tax on capital stock does not apply to tliat of manufac- turing eompaniea need in ftm state and wbidi la Invefllad purely in the manufacturing plant and business, except com- I paniea brewing and dlatilUng splints and malt Uqnora and lis tAXATION AND REVENUE SYSTEMS— PENNSYLVANIA. as ez«x:lse flto figlit of eminent domain. Foreign cor- are taxed only on the portion of capital stock em- ta tlie stat«k and tiie same is tme of domestic corpora- WltmBt eapllal cnqiliqred In buatness outside tbe state is deducted. Tbe tax on capital stock is thus a tax on the eom^mmr'a property and assets, together with the franchises, pIvlMflik food win. and eamiiiK capftcity. Oerporatkms and Ibnited paitnershlpa, foreign or dmnestic, wUch have no caid- Inl stock or which do not pay a tax on capital stock are re- paired to pay a tax of 3 per cent upon their annual net eain- lllii or 'ttM9oai»ia'''nidltl<« 'to tazes' on personal ms Itoti not apply to mannfactiiring companies. Hie tax on fire and marine insurance companies is at the rate of 3 miUs on eadi doHar of aetoal ralne of tlie whole Tm* on bank Mtock. — Every bank or savings institution hav- 1^ capital stodi, whether incorporated under the laws of the «r off tlie United States, makes to tbe auditor cenerol • eadi year setting forth the full number of shares sul)- acttbed for or issued and the actual value thereof, which is taken to Iw equal to the amount paid in <»i the capital titotk gtm Wm lafiiins and vndlTlded pralla. lit t«i Is ■■ n—n i l •8 to the stockholders, but is paid by the banks, which have a li«i on the stock and on the dividends to secure reimburse- ML fftn iMsks Have tue optton off pnylBg «t Ite Mi» Of 4 itf Un OB Hw dollar of the actual TahMv as alwire daflnod, or at il» rate of 10 mills on the dollar of the par value of the stock. 10-mill tax, or the 4-miU tax if paid b^ore March 1, is in Hm. tf loe^ taaratfteB^ «seqpt tnzes on tmH eatate, * Trust comi«nies are taswd at the rata of S per eant «n fhe actoal value of the sto<^ Boildiiv and loan aaaodatlOBa ehaitwed 1»y Hw ata^ of rlvania are not sohject to the provisions eoaMnilng of capital stock as herein enumerated. Ail "full paid, prepaid, or fully matured" stock in any ■IliliV and loan aasBclatian opon wliidi eaib dlvidMids are is required to pay a state tax equal to that on mon^s at interest lir tlie tax laws of the state, via, 4 mills on the «oliar. 8neh tax is to he dadoeted fMn tlie casii dlTtdend «r inicrast and paid to tha twasi ir er off tlw state. . Distilling companies are subject to a state tax of 10 mills npon each dollar of the actoal value of the whole capital alocft. Urn avdilor ^iBmral a—wmin- tke faloe iqpsn rqwrta t9 tfte corporatloB. Tas OH receipta.^mwmf laBioad, idpe line, conduit, steam- boat, canal slack water tnowportatlon, streK car, telephone, liililiaiii. dpraaa, sl a ctr lc ^it,. and «av tmmv Is required ia piy a tax of 8 mills on the dollar of gross receipts from bosInesB in the state. The tax is to be paid saniannually upon the test days off Jaaoaiy and Jniy. Itea ia a penalty- of 10 per cent for nei^ect to make return and pay the tax. Private bankers or brokers pay 1 per cent on gross earnings, ttivings institutions and corporations not subject to a tax unty, $100 ; AUegheny Oonnty, ISO; any otter eonaty, |SBl In addition to thesa license fees license taxaa are eoUected annually, as follows: All brokers, factors, real estate agents, and pawnbrokers pay an annual license tax when gross annual receipts are less than won, HO; ItMMX) to flOgOOO^ 92B; $10,000 to $20,000, |60; $20,000 and over, $100. Insurance brokers, $10 if issued to an iiidividual, $25 to a company. Licoise as excess insurance bvofeer, $SM; tor Heense aa i«ent tor any coaapaagr not toeor* l)orated under the laws of the state. $2. Auctioneers pay A cent of the gross amount of annual business except to tta dty d Philadelphia, where the annual Ucenee fte la ISOO. Shooting galleries, billiards, bowling alleys, etc., $20 for the first table or alley and $10 for each additional table or alley, and $2B for seaaon at aoMMr reeorts, ooraclng all tables, alleys, etc.. In use on the premises. Manufacturers an. Rectifiers, compounders, storekeepers, and agents — cities, first and second classes, $1,000; cities, third class, $500; bofougbs, $800; tonvMlrip% fMOi Liesaasa are caOeeM bf the county treaanar and yali over to the state, as follows: Retail liquor deelera (for slate in addition to local licenses) — cities, first and second classes, $100; otiier cities, $60; bor> oi«te $60; townsbips, $2B. IMstillers— production less than SO barrels. $100; .".O to 100 barrels, $200; 100 to 200 barrels, $250 ; 200 to 300 barrels, $300 ; 300 to 400 barrels, $400; 400 to fiOO banrala. $800; 800 to 8.000 barrel^ $MN»: 8,000 to 5.000 barrels, $1,250; 6,000 to 10,000 barrels, $1,500; 10.000 to 20.000 barrels, $1,750; over 20,000 barrels, $2,000; all new distilleries and breweries, first year, $1,000. Bottle r s cities, flfst and second daeeea, $800; cities, tblrd tUtm, $800; boroughs, $250; townships, $125. Brewers' license to sell to licensed dealers only, $1,000; and the following wholesale Hcenses: Production. leas ften 1^ batrela, $180; 1.00O to 2.000 barrels. $300 ; 2,000 to ayOOO barrels. .$400; 3,000 to n.OOO barrels. $.-rf)0; .^OOO to 10.000 barrels. $750; 10.000 to 20,000 barrels, $1,000 ; 20.000 to 30j000 barrels, $1,250; 80,000 TAXATION AN1> RBVBNyE SYSfiaaiS— PENNSYLVANIA. m 40,000 barrels. $1,500 ; 40.000 to 50.000 barrels. $1,750 ; 50.000 to 60,000 barms, $2,000; 00^ to 70,000 barrels, $2,250; 70.000 to 80.000 barrels. $2,500 ; 80,000 to 90,000 barrels, $2.k.O ; 90 000 to 100.000 barrels, $3,000; 100,000 to 150,000 barrels, $4 000- 150,000 to 200,000 barrels, $4,500 ; 200,000 to 800^ baWels, $JMI0O; over SOOyOOO barrels. $«X)00. Manufacturers, dealers, and usors of oleomargarine and renovated butter- manufacturers. $1,000; wholesale dealers, $500; retail dealers, $100; restaurant keeiiers and hotel proprietors, $80; board- tog house keepers, $10. Hawkers and peddlers— retail petl- dlers, on foot. -TS; with one horse and wagon. $16; with two horses and wagon. $25; wholesale peddlers, with one horse and wagon, $40; wltb two horses and wagon, $sa Retail licenses authorize to do business within the county where issued; wholesale Uoensss authorize to do business in any part of the sute. StsBlona and Jacks, registration and licensing tha asae, $3, and $1 for renewal of license, payable to the state. By secretary of the commonwealth.— FUing papers creating corporation, $30; mng Increase or deeresse, capital stock. $35. Willi waiver of notice; without waiver of notice, $30; filing articles of association, railroads. $82; filing agreements of merger and consolidaUon. $65; am e n d menta to dmrter, $80; Instrument tocorporating bank, per $WWO capital, 10 cents; Instrument incorporating companies, $25; prothonotary writ of error or appeal entered by the supreme court, to be paid • by the losing party. $3.50; original writs to common pleas, 60 eOits; transcript of Judgment of Justice of peace, 28 cents. By 'insurance commissioner.— For valuation of life policies not exceeding 1 cent for each $1,000 of insurance valued: fbr flltoff copy of charter, $26; tot flUng annual or other state^ imaiH^ |aO; for license to company or cwtified copy. $2; for each copy of any paper filed, 20 cents per foUo and $1 for cer- tificate ; for any other certiUcate, $2. By register of winar-PMbato off wito or leWsea Off adiBl^ tration, 50 cents. By recorder of deeds. — Recording deeds and mortgages, 60 cents; oomndaHena off inferior oBoera of cities and counties, daika eff «enKt» bsaMb eOeera, nolsries, ree(»ders, etc, $10. T, TBS m com TAX. There is no income tax in Pennsylvani*. County Revenues. A. CHOOaUL riiOFEBTY TAXIS. 1. Base — a. The property induded and «Wfnp«.— Property subject to and exempt feom taxation for oomity pnr- poeesistBfidlom: <1) Bcal eatate, todndtog an tenses, lands, loto of ground aff all descriptions, furnaces, forges, bloomeries, distilleries, ingarhouses. malthouses, breweries, tanyards, and ferries. (2) The following personal property, vis: All lioraes, mares, gddten *»A eataa above tbe age of 4 years. Mortgages, Judgments, and articles of agreement given by corporations for the sale of real estate are taxable. (8) In addition to poMle property. <^rAea, ceme t e ri ea not vied for private or corporate profit, hospitals, colleges, and Inatitotions of learning, benevolence, or charity, public Ubra- rles, and endowments thereof and property used for poiille maseans and art gaUerles are enn^ Induding. however, only the land necessary for the convenient use of the building or buildings erected or hereafter to be erected thereon, occu- pied, and used for the purposes above d esc ribed; and provld- «« aiw Ifest att vnp«(tr» fcet aaA fannnal, in a«tiia «» and occupation for tbm pnrpoaea afoneald sbaU be subject to taxa- tion, unless the person or i>ersons, associations or corporations so using and occupying the same shall be seiaed of the legal or equitable titte to the realty and poeeeesor of tbe penwnal IMPoperly absolutely. Mortgages, judsments. and moneys owing upon arnaes of agreement for the sale of real estate, except those of cor- porattons. are exempt tnm aU taxation except for slate pnrposea. . 6. Assessment— The county assessment is made triennially by the assessors of the respective town- ships, wards, and districts. The assessment is to be made between the second Monday of September and the 31st day of December, and refefs to the second Moodmy in September. Hie reasBeesment of property between the penods of the triennial assessments is required to be completed and the return thereof made to the conunissioners not later than 00 days from the date of the issuing of the precepts to the assessors, which are issued on or before the second Monday of September. Property is to bo assessed at its actual value, hdag the price for whiA it would sdL The list is made by the assessors, n&d no statement of Taluation is required of (he taxpayer. Timberiands are assessed separately from cleared lands. No reduction from the value of real estate is made for any ground rent, dower, or mortgage. In ooontifls of 800/)00 to 1,400,000 population, as shown by last Federal censos, all assessments and valuations of real and personal property taxal.le for state and county purposes, including occupations, shall be made bv the board for the assessment and revision of taxes, which is appointed by the county commis- sioners for a term of four yean. The county is divided into districts and a subordi- nate ammmTr anointed for each of said distri(^ by the bOdfd. Tm counties coming under the provisions of this act, the office of ward, borough, or township assessor is al^olished in so far as respects assessments for state and county purposes. Failure to make return renders the taxpayer liable to an increase of 60 per cent of the auHiufliimr Mse TCtnin tt pimidial^ by » fine <^ not «xoaed&iK seven yeanu ASL oflloea and poets of jwoflt, professions, trades, and occupa- tions, and all single freemen alwve the age of 21 years who do not follow any occupation or caUlng, are to be assessed ^ tte assessors of tlie several ooortlea aUiW Willi real esiate aad per- sonal proiierty. All unseated lands— that is, lands lacking either reside nce or cultivation— are to be assessed in tiie sane maaner as otker praperly. BoUters of soeh lands are to make returns to tbe commtaloaMa e( tto eoaaiy under penalty of aoadraple the tax. Seated laada a«e ta to asaessed fMieie llie aiaarfoii Iwose la sltoated. c. Equdhation^Thb board of revision equalizes the valuation of property in the county, and they may raise the whole of the valuation. TAXATION AND REVENUE SYSTEMS-PENNSYLVANIA. An aiipcAl lies to tlM ccMuiiwmi^ Ibe taxpayer from the sum for which he stands rated •ad the rate per cent of such amount. Freeholders Vmj appeal from the commissioners to the court of emmmm pleas for the district where the property is iitiuiiia. llw eooii^ caiiiiiiiaBi«io^ mhimI aMMMDl nuiy rmm W' mimm iraliwtkiift only in wmsk jmr. 2. Rate— thm county commissioners aiiportiiMi taaEii unong tlie wards, townships, and districts according^ to the valuation of taxable property and other subjects of taanlMMi. The tax is not to exceed 1 cent on every doUnr «f vslMtioii. The nte §m wma cAse or poit of pniit, proMnii, taida, or occnpntion, or on any sii^^e freeman idw ioHfliws no occupation, is to be lowered in dne propor- tioii aa the tax on property is lower than 1 cent on the dollar. t. CoOeetion — State, cmmly, borough, and town^p taxes are col- Med Ivy Hia local tax eoOeolofs of the bomghs and ioiiiuliqiB, wim mm mm$mmM hy emmUkam, In. tomhips of the first dam the tax ooiMiM ai« nad« by the township treasurer. On receipt of the tax duplicate the collector pives notice, and all persons who make payment within id daya an entitled to a reduction of 5 per cent. Wanaaia lor oolaoiioii ai« m eisel two jeaia.. Gbl- ledoiihaiw power la laty by dialieaB and eala of dial- iBli, and if nMOMoy tu eoiMine the delinqiieni in jail. Lands may be sold for county and township taxes two years due. Taxes on unseated lands are to be paid within a year. All taxes, county, township, poor, wAmAf or nnmioipal (except in cities of the first and ■Mid ciaasM) «i« a Ben on veal cilaia fmm the dale «f levy for tfaive yean, and, if noorded, lor five yean. Mefwuf of §tat» im on permm«Mf(.—Thim'fmu1iim of the state tax on panonalty is refnnded to the ooUn* ties where collected. m AMU a mi. jam mmmmAsm taxm. There are no coinly poll or inheritance D. C0RI*0KAT10N TAXES. Bonuses received by the state from foreign railway eorpOTations are to be paid to the counties in which the lines are located in proportion to the assessed val- nation of real estate In the counties. (Wf virtue of ifae pnynicnl sesneni and revise, equalize, and alter it By enactment of 1911, all real estate in cities of tha second class is taxable at a uniform rate without any discrimination of any kind or classification as hereto- fore. The assessment is made triennially, but the asBessMS have power to maka a naw sf iuiint in any wards they deem noesaaiy in any year anboeqiient to the triennial assessment. Machinery of all kinds la exempt, but traction engines are taxable. In cities of the second class water rates are assessed as taxes. In cities of the third class (those with a population less than 100,000) tha &ty board of asses- sors mahis tlia aHsanmnt dvinf the year of tiia tri- ennial assessmoni for county pmpoaaa. Equalization. — ^In townships and boroughs Um assessment is equalized by the county commissioners; in cities of the first class by the board of revision ; in cities of the second class by the board of assessors ; and in dties of tiie third dass by the board of ^vision. From any of these an ^ipeal liea to the ooonty conrt of oommon iiieasL 2. Rate— Townships are of two classes; those having a popu- lation of at least 300 to the square mile aia of tha first class; all others are of the second class. TAXATION AND REVENUE SYSTEMS— PENNSYLVANIA. 201 Sopervisors of townships may levy an annual tax not exceeding 1 cent on the dollar for township pur- poses. Koad supervisors in townships of the fii-st class and township supervisors in second-class townships may U'\ y a like tax of not more than 10 mills on the dol- lar for the construction and maintenance of roads and highways. A tax not to exceed 10 additional mills may be levied bgr wder of the ooort of ({uarter sessions of the peaee of that county upon petition of the board of supervisors, provided that the said road tax shall be collected in cash and no such taxes shall be payable in labor or worked out Each township shall receive annually from Oie state 60 per cent of the total anoont of road tax ooHeeted by soeh townriap, pro- vided that no township shall receive in any one year more than $aO for each mile of township road in said township. Overseers of the poor may, with approbation of any two justices of the peace of the county, also levy a tax not exceeding 1 cent on the ddUar. Every borough has tiie power to leyy and collect a tax of not esBseeding 1 cent on. the dollar. In dties the councils fix the rate of municipal taxa- tion, but in cities of the third class the rate for gen- eral purposes is limited to 10 mills on the dollar. 3. Collection — In townships and boroughs the Direction is the same as for county taxes, except that a taxaUe is allowed to pay not less than er- fMrmances. and museums payable by the owners of «ich build- Inga; but owners of circuses desiring a licenae for whole state may seeore sanw for one year npon payment of $1,000. School Revunues. State appropriations are distributed to school dis- tricts, one-third on the basis of the number of teacliers paid, one-third according to the number of childrML of school age, and ono-tiiird according to the number of taxpayers The school diraoton of any district are to fix tha amount of tax necessary lor the district not exceeding TAXATION AND REVtlNUE SYSTEMS— RHODE ISLAND. tiiB aiiMHiiit of fliato mnA eounfcy taxes, on all otqcets, pefsoDB, and property taxable for slate or oonnty pnr^ poees. The tax on trades, professions, and occupa- tMMis, or on single freemen, is not to be less than $1. A poll tax may be levied in lieu of the occupatioii tax. for adKMiI purposes. iH i LAt iom amciimo wcKfMMWM .itAws: itis. Jm iaipottant. act mm anftoted Mmj IS, 191S, Mrlng Its pnpise the classification, in cities of tlie aecond class, of fwl «tate. for the porpose of taxation, into two da88es» to wit: tte MHInpi oa tHe land and tbe land ezdnsiTe of buildings, aai ftr pvtidiac for mm aniaiiient of a leas tax apon tbe buildings than upon the land exclusive of the buildings. It is as follows : Ttie city council must, in determining the rate, ■ ■ ■ iMi a lax Ml Cbe baildlas as fallows: la 1»14 and 1915. lax apea tte mmm eqnal to A of the highest rate of tnt ' m a lHii Air aali yoats.** This rate is to be decreased aaHi la liB aai eaeii saeceeding year tbe rate will be afnal to A of bigbeat rate of tax laqalred to be asMaaed. Sa oth«- words, after that date the land will bear twiMliMhi «C tbe taxatlMi and the buildings one-thdrd. It line prorided aim tbat certala cMasea of peraiMial prop- eitr «eic aaide taxable for coontjr pnipoeta and in eitiea coex- tensive with counties for city and county purposes at the rate of 4 mills on tlie dollar, as follows : "All mortgages ; all B ii a i aja - oadag by aotreoft deblota, wbetb^ by promissory nola^ «r penal or single bill, bond or Jodgmeat ; all articles of agree- ■Mat aad accoonts bearing interest; all pablic loans whatso- anr, esMpt tbose lasaed by this commonwealth or the United aaiHii aai tboee aaide' taxable for alate pn^iMNns; all Joans iSBDed by any corporation, association, company, or limited partnership, created or formed nnder the laws of this common- vaaltfc or of tiM> Uidtad States, or of any otber state or gDremment. including car^rast securities and loans secared Igr bonds or any other form of certificate or evidence of In- ^b tefl aes a, whether the interest be included iu the principal eff tbe eiUcatieB or payable by tbe terms tboeof, except saeb loens as are made taxable for state purposes; nil shares of Stock in any bank, corporation, association, company, or 11m- ttid paftaacsblp, created or ftMrmed under tbe laws of this com- aMBneal^ or of tbe Halted Slata% er if aagr otber state er foremment, except shares of stock fa any bank, corpora- Uaa. or limited partnership that may be liable to a tax on its aiawa' er Us caplttl 'Slodi fnr state praposes ander tbe laws at Ma faawn«Wl. n a eltb, or relieved from the payment of tax aa Us sbares or cairftal stock for state purposes by the laws af Ike eunmonwealth ; all moneys loaned or invested in other slala% ' t err lta rka, tto Dist^ of fMaoMs, itr imtalflD eeini- Mias. ao eMsf' 'snaayad' fnfHw t in beads ef 'ladttMaal RHODE SiMida laiaiMl depends, lor its slate Twmm, on the iHml properly tax, the tax on corporate excess, on participation accounts and bank shares, on the gross earnings tax on public service corporations, and 'This e aa qii la tie a 'Is dnrived aaOaiy Haai Ibe foODwiag sources: Hie General Laws, Berlston of 190B. Hie liawa r otli^r ostaiilishnicnt of any kind; and all live stock and farming tools on farms; aU fixtures, tools, machinery, stock In livery stables, live ato^ farming toels, goods, wares, mercbsndise. aad other stock la trade, including stock in the business of manufacturing or of the mechanic arts, and all other tangible iiersoual property situated or being In any town. In or apon any irtiore. srill. dockyard, piUng ground, place for tbe sale of property, shojv office, mine, quarry, farm, place of storage, manufactory, warehouse, or dwelling house. The purpose of tbia deflnitioil is to defae tbe sitas of saeb pfepertr, which Is to be in tbe town or cMy bft wblcb sack tsaglble persoasl property Is located. (3) Ex«npU<»s are: Propwly belonging to tbe state and to tbe United States (town and city proi>erty is not alto- gether exempt and, ss a matter of fact. h;is been included in state, but not In local, valuaUons) ; buildings for free public schools and buildings for religions wonbtp and tbe land oa which they stand, not exceeding 1 acre, as far as iised for religious or educational purposes; buildings and tlie land on which they stand, not exceeding 1 acre, and persoasl estate of nvw eorporatfoa ased la educational purposes not for profit ; cst.ites aad persons of the president and professors of Brown University and their families to an amount not ex- ceeding $10,000 for eacb officer; lands ased exdwdvciy for burial purposes; property, real and personal, of incorporatwl library societies and free inibiic libraries; property held for the support of the poor, for hospitals, or for public educattoa; almebonses witii lands, eaeept tbat ataasbonsee belonging to towns are subject to taxation hy school districts in which tliey are situated; bonds and other securities Issued and exempted from taxation by tbe govMnsMnt of the United States, or . le coiporatioiis; and oinsr the tax on tiia los- ses of oyster grounds. These se^ral taxes are paid directly into the state treasury. The board is also charged with conferring with and advising local as- • seasots so as to produce uniformity in assessment liMigiMNit tie slata The hoard prepares uniform mnmmmt falanis Ibr the atim and lown% and the hMsal oiieials are reqniied lo make from the feoords Mch ammal reports to the board as it may lequire. In greneral. all real and tangible personal property is assessed by the town or the city assessors in the towns or cities in which it is located and all other per- aonal property in the tnim in which the owner resides. Intaiigiye peimat praperty under the immediate eODtrol of m gnavdiaa takes its sitna at the randenee «f tile ward ; that under the control of execntor^^- iiimistrators, or trustees at the residence of the per- ion to whom the income is to be paid. But if such Ward or other person live outside the state, then such properlj takes its situs at the residence of the guar- ^bm, eaeenleta, adiiiiiistratofg, or 'trwIeeBL lalililKihIe pefaonal property of a oopartnerriiip is inpi in tlM copartnership in the town in whkii it carries on its business. Tf the partners have places of business in two or more towns, the intangrible prop- erty is equitably apportioned between the several towns in proportion to the tangible personal property in mA lowii in whidi said bnsinen is carried on, any de- inction lor debts dne Irara the partnership bdng made ii endh town in the ratio of the tax in sadh town. Ko ^areholder is liable to taxation on shares held in any corporation within or without the state, or in any banking association, when the corporation in ita iii]MMnate capacity is taxed for an amount equal to the valoe of its property and equal to the market ymim of its sharas; in case sneh oorporatiott or anmeiation is tsiail Ins than said amount, audi iliaieholder is taxed, etj^tojlll^^ difference between the market valne of each share held and the proportionate amoimt per Aare at which the corporation was last taxed. Actual indebtedness may he Mneted from personal property' liaUe to taxation^. ^ijiAnils mm net tinwintd on property .taxed in The time of anMnMol is iaed by «mIi of tiie 8S towns and cities independently, ao that, nnkes by chance, the date would aoi be the same in any two jurisdictions. All property liable to taxation is to be assessed at its full and fair cash value by the assessors. Every person, corporation, or association is required to de- liver to the aasesBor a sworn list of the property owned or imder his control, tp^dtymg the vahie, which value is not, however, binding upon the mnimnni Whoever neglects to bring in a swiotii liit has no remedy if overassessed. All property is required to be listed in separate columns by the assessors, as land, buildings, and other improveraentSy tangible personal property, and in- tangible penonal property, and distingui^ing those who give in an account from those who do not, and the tax is apportioned accordingly. Real estate liable to taxation and whidi has been omitted from assessment or erroneously or illegally assessed in any year may be reassessed during any of tiie f<^owing six years to the person or persons who were the owner or owners or trustee or trustees at. the time of audi tmnimi^ ^ nnmmnm er fflegal assessment The shares of all state banks or trust companies, other than savings banks and of national banks, aitt ass-essed to the owners by the board of tax commis- sioners, but the tax thereon is paid by the bank as agent of the AuMdm. The bank thereupon has a Ban on tfie aharesi The efeatatoi piovlde thai the aasesnnent of the bank and trail een q ia ny ihane is to be made by April 1 of each year. Oysters in beds leased from the state are declared by statute to be the personal property of the lessee and are assessed by the state board of commissioners at the rental valne. e, EfmUmOion.—Thin k no promon for equali- nte, atrietly so ealled, hut any person aggrieved by assessment may petition the se^eeme eomt fbr reliefL This petition, however, deii not etoy p **— if^iw gi i lor collecting the taxes. 2. Rate- There is a fixed rate of 9 cents on each $100 of the ratable property of the several towns and cities, which is to be assessed annually, collected, and paid by them to the state treasurer. Money on band, money at interest or on deposit, other than that whkdi la taxable to a hank. aavli«B bask, «r traat ea»> pany, and the fair cash value of debts, whether or not seenred by mortgage or pledge, due to the person, copartnership, or eetpoffatlon to be tend (an of die foregoing are included to such an amount aa the value of wmA mauey and aaA debts shall exceed the amount such person, copartnership, or corjio- latlon is indebted to others, including in such indebtedness to otlUHi' muw debts aeeaisd hv a mtmtmm^ «v — ^ .. ^ TAXATION AND REVENUE SYSTEl^RHODE ISLAND. 206 nodi person, copartnership, or corporation) ; goveniment, state, and municipal bonds, and securiUes, not exempt from taxation by the laws of the United States or of this rtate; the sto<*8, bonds, and aeearttles of aU corporations carrying on business for profit in the state which are not specifically exempted from taxation by the laws of the state; the stocks, bonds, and securi- tlea of an corporatloas wWcb do not carry on baatneaa ftir pcoflt in the state; the shares of all state banks or trust com- panies (other than savings banks), and of national banks; and all other intangible personal property shall be taxed at the waM&m late of 40 cents for each $100 of assessed valuation. To meet the Interest and sinking fund requirements of the metropolitan park commission, a committee is appointed to equitably arrive at the proportUm dae trMn each cMy and town iBdaded to the opeiatkm of the park commlaelon. The state treasnrer, using such proportion, estimates the respective ^ipftnntB due and includes said amounts In the snm charged BOdi cittai and towns for stale taxes. The maximum rate wUch. can be levied against any city or town for said pur- pose must not exceed on»-half miU on each dollar of assessed valuation. Upon the rental valne of oyaler beds the tax rate is 10 per cent. The higher rate is to compensate for the lower valuation. The purpose of the rental value assessment and higher rate is •Tldently to iriswltl^ the peeeess «C asMsnnent «f this elass of In general, all taxes, state and local, upon property are collected by the town and city collectors. The taxes for the state are to be paid by the several towns, one-half before June 15 and one-half before Deeemher 15. The general treasurer isBaes his mrtant for the oollectiai of state taxes to the town ocdlectors. The towns and their officers are liable to the state for the tax. Execution may be levied on the prt^erty of the towns or inhabitants thereof. Taxes assessed on either personal or real estate are a lien on the real estate in the town. The collector may distrain property. TaaoBS OA hank and trust eon^eay duures and on the natal raliie of Ojyster beds are collected directly by the state treasurer, and the proceeds are entirely state revenues. Taxes on the shares of national banks, however, are collected by the state treasurer merely as agent for and by him apportioned to the town or city in which the national bank is hxsted. Payment of the tax on hank and trust company shares is doe Jn^ 1 Mid 4tSm/t»mt aftsr July 15 of eMk3«Kv m AHD c. fou. AXD iNimraircn taxbs. TbwB SM no atete poll or inheritance taxes. D. OOBPOBATIOK TAXSS. In general, corporations are taxed under the gen- eral property tax. Every corporation and Johit-etock company or aandathm eanylng en bnaineaa for peoit (except tmet cmnpanies and banks generally ; express corporations carrying on business on steamboats, steam or dectric railroads, or street railways; ateam or ferry boat coouiob eattlofs; eteam or sbeet railway corporations and those operating dining, sleeping, chair, or parlor cars; public service telegraph, cable, or telephone^ or gaSk water, H tf»t, heat, and power companies) in addition to taxes on real estate and tangible personal property, pays an annual tax of 40 cents upon the value of its corporate exceea. ghaiea oiC itodt, bonds, or oOer evldeneen ot Indebtedaens of ■ndh corpmratlons are not taxable to the holders. " Corporate excess," as ascertained by the board of tax com- missioners, is the amount obtained by taking the avecafle valne of the cagttal atoA dnrins the pceoeding calendar year, adding thorcto the amount of Ixmds and other indebtedness incurreerty or corporate excess of everi- surh coriHiration the property of which Is operated in the state by any such corporation liable to sadi grew esndags tax. The 2 or 3 per cent taxes are In lieu of all other taxes upon the " lines, cables, conduits, ducta, pipes, machines and machinery, equipment, and other iter- sonal property or estate" need exdulvcly in the bnMneM of i fi^ eoKpmtion witUn the state. The sUte board of tax commissioners assesses the gross earnings tax. The tax is to be paid to the state treasorer on or before JSly 18, and. If net then paid. ahaU bear interest at the rate of 8 per cent per annum from the 1st day of July until paid if such paymmt is made before the commencement of legal proceedings for the recovery of tihe tax, and at the rate of 10 per cent per annum If made after the eommwicement of such proceedings. The tax Is a lien on real estate of the corpora- tions. Shares of stock, bonds, or other evidences of Indited- nem of eompaaies sabioet to the gress earnings tax are not taxable to the Iwldets. Savings banks, on or before AugOSt 1. imy to the state 40 cents on each |iluO of d^NMtfts and on eadi ftOO of rsMerved TAXATION AND REVENUE SYSTEMS—RHODE ISLAND Itall i BiU ll i i i i l lii i Incorporated in Rhode Islaiid pajr a iinllur tHK m.. 'i fc p w itg in "participnting" accounts. llMMUniMt fsompinles of the state, except mutual insurance mmpuMm , pur 2 per cent of tlie' gmm pranivnis and a a w t " ■■Ma roceived dnrlnp the year on property insored in tte itate tut m property in other states wliere such premlams are Mt taxed, and douMttic mutual insurance cmnpanies pay a tax of 1 'per cent on fraas mmimm neattud .and ■awiiawmiiita tiA- lacied dnrfns the yenr. Poreifn Insurance companies' agents, other than mutual, and tlHae of' iMMgn snra^ cmnpnideB' mm raqnlrad 'to pajr a tax ef 2 per cent on the amount of premiums and assessments received In tlie state, and foreign mutual insurance companies and • Win paj a tax of 1 per cent on groes premiums received and ■■■■■■ania' conaded dnrlnc 'Uia yvur. Fire Insurance companies are allowed to deduct from pre- miums and aaseasmaats received so much thereof as may have ftaen latui'Md to .paUtaylMildara' dofinc' tlie jraar 'OPMi cnnoaQa- tions praffMad tin atmiaid iMai of Itoa" paUqr mm Mm been used. IWcIgn iHdldiw nad loan assoetetlona par ene-fourOi of 1 par cwt' on capital adoaliy paid In ''darinc Ite pneadin« eatandar yaar flmi' ffi ili iiHi , niHi 'Caclate -iadnetlana for The stste noeives onfi^loiitlli iif Hm Hqw Botnses collected by the tomm and dism; one-half of the pro- eeeds of town and city licenses on shows, exhibitions, iMwling alleys billiard tables and shooting galleries; and seven-eighths of the duties on auction sales, which asB mw^ieiilh of 1 per cent of the property sold. ' WaHtmrn and poddlns: Annnal— Jewelry, state, $200, Provl- §mm OMutF, fMNI^ otter conatioB,. ISO; otiwr maniiaadiaa, atate. 180. Providence OomMar, $30, other counties. $15 : certain pntentad artklea, state, fBH, with no county Ucenae. Hawkers ■ai padfflcta of "oHier Borekandloe** may take ont qaarmiy nnaaaa for atate and Providmce County. Itinarant Toadota, ■Her mnking a apedal deposit of $1,000 with ^neral treasurer, pay a quarterly atate llcoiae of $200 and a further local license of fim la eatil towa or city wRh a popolattoB of leaa tban 1S.000, and $350 in those with a population of over UMMIO. no apodal deposit is returned 60 days after the expiration ■ad retara or anrrender of the licMise, provided there are no ' a aii U B Brnl claims against Uemae at aaeft. tbm. Automobile and motorcycle operators, par aaaaai, fl. Hunting lice nsoa r ea ld ents of state, and aonrortdante of alato' ate' am 17allid Stalaa 'dtlana and mm veal catato la. state assessed at not laaa fHan fOOOt or who belong to Bteda Island footing or IMing didw hicorporated prior to January 1. 19011. wlUdli own real estote in the state assessed at not less tlmn lUOOO. fl; otiier United Statea dtfaiwi, noataaldaBta of tte atete. $10 : unnaturalized foreign-bom nonresidents of the atatav fl&. These license fees aro paid by the city and town dHta to tha atoto treraarer and tiience appropriated to the aae of tfee eoauaiaaioaon of 'IIbIb Hmt tte pi'teaiiiUim: and propagation of Mrds and era me. iBcoffporatlon fees, certificates, general, $1 ; special tai^ flOO; eotparalioaB otkor tlma «or bostnees, |S; alaa o B» laal> of 1 per cent on capital stock above $100,000; increase capitel stock, one-tenth of 1 per c&A; civil commission. $2; examination of iaraign hnlNHng and loan aaaodatlfNia by insurance coannls- l ih a i cr . $50 to $100, aeemid^ to value of net assets; practice of medicine, examination, $10; certificate, $2; pharmacists, ex- aadnation. $10; dentists, examination, $20; cortlflcate. |2. paddi8i% llcaaoe^ H ; flottlga 'Im a araac o and anraty eooipanlea— iliag copy of charter, |80 ; Ollag aaaaal olataaMat. ; afeat^ certtlicata, annual. ?2. Analysis too to 1)0 paid by all niannfac- turen^ acants, oc sellers of any brand of commercial fertiiiiei naed la the atota^ |8 for each fngredtent aald to be ooatolned in any brand of such fertilizer ; insurance brokers, certlfleate, $10; to catch and take lobsters from state waters. $5. For certificate of registration of automobiles, $5 to $25, aeeordlng to horaepower; of l O t a WyOm fl; of aatoBMMl* trucks, $2; eertifleataa lannA to awtor vaiMa ■mni f Hinr trt or dealers, $60. llpla^MMato, exaoilaatloii, flO; certlfk»te, $10: anmili renewal. $2; certtflcate of exemption from registration, $5. Veterinary, osaariaatloi^ flO; eortiaeatok fS; aaaaal renewal, fl. PubUe a ee wuatani, otatflaatioB aad eoitlleate; fSB^ Embnlniers, examinntinn. $5; certificate, $5; renowal* ffL Amounts received from the above go to pay the expenses of the reapediive boards, any balance being covered into the steto txeaamy ; la a» aoMit laajr thfr expaaaaa of the boafdi oondaet- lag tbaaa o»a 1 a Bti aa % akw baa cfcam a pi M i ttt mm. m, rmm mcoMi mjl TiMBe is no income tax in Ehode Island. Gmnmr BBnonm. The counties are merely judicial districts and have no indepraideiit tieasnry or revenues. MuinciPAi. Bavmun. A. mmmuts fmonmr tazbs. 1. Bm0-^ The property included and the asseasment and equal- ization thereof nre in general the same as have already been described under State revHUMB. 2. Bate— Those electors of any town who pay a tax on at least $134 worth of property may, by vote, levy a tax for the purposes authorized by law on the ratable property of the town, eitliir of a etrtaia torn or at a certain per* ecntag^ on thA vahiatioii, and may order the tine whiii the tax is to be assessed and when paid. No town shall assess its ratable property in any one year in excess of 1^ per cent of its ratable value except for the purpose of paying the indebtedness of such town or the interest thereon, or for appropriations to any of the sinking foiids, or lor estmordinary repairs for damages oniaed by tiw etansBts; bat tiiiBMMnntu for specific benefits conferred by the opening or im- proving of any public hi^way, or any public 8ewer» shall not be taken to be within this HwritatTf^n, Whenever a town for the maintenance and repair of Its highways and bridges, makes an annual tax levy at a rate of 20 cento or aora. and the town deeton direct that the money be expanded under the care and direction of the state board of public roads, a sum of money equal In amount to one-fifth of the money appropriated by the town is appropriated out of tmr namf in tte state troaaury aat otbeiwlae apptopriatt*— to be used by the said state board for the rppsiir, care, and maintenance of public highways, causeways, and bridgaa in tbe apld town. X, TAXATION AND REVENUE SYSTEMS-SOOTH CAROLINA. 3. CoUeeUim— Collection is made by the town collectors upon war- rants of the town treasurer, or when the town treas- urer is elected collector of taxes such warrant shall be issued by the town clerk. All taxes assessed against any person, copartnership, or corporation in any town for either personal prop- erty or xeal estate OM constitate a liea on his, tbeir, or its real estate therein. B. FOUL tAtam. Every person who, if registered, wwM be qualified to vote is to be assessed at the annual asseesaient of town or city taxes, a tax of $1, or so mudi thereof as, with his other tans, shall amoimt to $1. In case of nonpayment the delinquent may be committed to jail, there to remain until he pays the tax and all legal costs, or discharged therefrom in due course of law. The proceeds of the poll tax are applied to the sup- port of the public schools. The poll tax may be remitted upon application to the town council or board of assessors, in ttie cases of persons per- forming military duty during the year ; marines, for any year whUe at sea; of Civil or Spanish War soldiers, sailors, or marinea; and of poraona fAo^ by reaaon ot extreme poverty, are mablo to pay ttM tax. D. COKPOSATHm VAZIB. Public service corporations given a fraadiifle by a mmiicipality are required by state law, in return for the privilege bestowed by such franchise, to pay such portion of their gross earnings not to exceed 3 per cent as may be agreed upon by iJSi» terms of the franchise grant B. BUSINESS TAXES, LICENSES, AND FEES. Town councils may license, at discretion, public shows, bowl- ine alleys, and biUiard tables, shooting galleries, exhfl>itiona, and intaBlianeo ofltoaa On^taalf of the pveeeeda 0» to the state. Three-fourths of the amount of money received from liquor licenses goes to the town or dty and one-fwartt to fbe irtat& Tkn tatea are: To manufacture or sell liquor at wholesale and retail, not to be dnink o!i premises, not less than $700 nor more than $1,500 ; to sell liquor at retail only, according to size of town, 1800 to HjOOO; for drag^atB In sell UqaaM ftr SMdldnal pufpoaea only, IK I'iiwiibroliers. $r,0; private detect ive. $10 ; auctions, one-tenth of 1 i)er cent tluty on all proiJerty sold, seven-eightlia of the proceeds of Which goes to the state. Itinerant landor. local fee. $5. Cinematograph operators, $1. Owners of ships engaged in foreign commerce pay to the treasurer of the town to which tiie ahipe are registered, ftw the use of the town, and In lieu of all other taution, 1 fier cent of the not oariiincrs of such ships. Dogs, male, $1.15; female, $5.15; funds to be used, ilfat, to pay damages^ and the balance to be applied to achoot fund. School. Revenues. Less than 1 per cent of the school revenues in Rhode Island are derived from the permanent school fund. The constitution provides that the money which is appropriated for the establishment of a permanent fund shall be invested as a perpetual fund for that purpose. The laws provide that the duties imposed on auctioneers, whidi are paid to the state, lAiall be added to the school fond. The inoome of the fund is to be annuaUy appM^riated for the support of public schods in the towns. The sum of $120,000 is appropriated annually by the .«^tate for the support of the schools in the several towns, and apportioned according to the numbor of schools and children; but towns, as a ooBdition, must raise by tax an equal sora. The state also makes addi- tional small appropriations for graded and high sdiools, evening sdiools, school apparatus, and school supervision, and maintains the normal school and the Rhode Island Institute for the IX>af. The state pays annually $100, independently of all other subventions, to the town for each graded school thecttia wi& whkh an imgraded sdiool has been oon- solidated. Towns may divide themselves by vote into school dis- tricts. Every such district may raise money by tax on the ratable property of the district, the amount to be approved by the school committee of the town. Dis- trict taxes are levied on the town assessment and c yean (iiauHilliH Ooafotaate aoMiera above the age of 50 years) an annual tax of $1 on each poll, the proceeds of which tax stiall he expended for school purposes in the several school dis- tricts to whlcblt Is eollsetad. WlMnever dnrfns the ttiree next saaiing fiscal years the tax levied by the said county boards of commissioners or similar officers and the poll tox shall not yidd an amount equal to |3 per capibi of the nnAer ly prescribes; snd sneh tsx is to be sp porUoned smong tha conatlea. Any sdiocrt district may, by aatborlty of the general assembly, levy an additional tax for the support of its schools. Sac. 12. All the net tocome to he derived by the stote from tbe sale or IkMnss fat sale of apttllauoB, aMit, vlaoaa. aad la- toxicatlng liquors and beverages, not includlag irtMt Is allowed to go to the counties and municipal corporations of the state, shall be applied annually in aid of the supplementory taxea fOr pabHe aekasi parpoaea: Provided, Ttet tbe aapp lea w atot y taxes are only to be levied when the net Income .nforesaid is not sufficient to meet and equalise deficiencies in the school Itanda ManaiM vm. Sec. 8. Tlie corporate authorities of cities and towns in this slate i*ali be vested with power to and collect taxao for eerporate purposes, said taxes to be uniform in respect to perasna and property within the Jurisdiction of the l>ody com* poainc tibe aame; and all property, except andi as Is essaipt by law, withto the limits of cities and towns shall be taxed for the payment of debts contracted under anthority of law. License or privilege taxes imposed sliall t>e graduated so as to secure a Jast tppsiltkMi «d aack tea apsa lha tta aa a i aufcj a tt thereto. Sec 8. Cities and towns may exempt from taxation, by gen- eral or special wdinance, except for school purpoeea, mano- anttto ttelr Itanite fw five of tka istobHrtnasat of TAXATION AND REVENOTI S¥BTJBIIS--SOUTH CAm)LINA. 209 tones- Provided, That such ordinance sball first be ratified by a majority of such qualified electora as shall vote at an alsetlon held for that pnrpooe. .AUTICUE n. I Sec. 4 (e). Payment of all taxes, toduding poU tax, la »»• requisite to voCtoS* MamoM nt. Sac 29. All toxes upon property, real and personal, shall be laid apon the aetaia valaa of tbe property taxed, as the same ahall be ascertained Mf aa asseaaaamt made for the purpose of lajriag aacb tax. I AancuB t. I Sec 6. All property aiAJect to taxation shall be taxed to proportion to ito valnou I ABTICLB IX. flML a All railroad, express, canal, and other corporations laiiiffufl to transportotion for hire, and aU telegraph and otter aomontioQS engaged to tte boatoeai «C traasiaitting totelli- Sance for hire are common carriers In their respective lines of mwiniag. aad are SObJect to Itobillty and taxation as such. The officers most directly concerned with taxation are: (1) Township boarte of assessors or cwa mfaa i o nws ap- pototed by the governor for a term of two yeara, apon recom- mendations by the membere of tiie general asaaaridy from the counties. There are special proviaions to many esaatlea for appolBtnent and eoaip e na at l fla . (2) Boards of assessors In 'cities and towns, three electora, appointed by the governor for a term of two years. Th«re are spedal boards to Oteitartoa aad Oaliite Wa (S) Ooanty aadttar; i^peiatad bjr ^ •wj^taoe ftr a totai of two years. . . (4) County treasurer, appototed by the governor »r a iwm of two yeara, wte acttaaeoBector. (5) County board of equalization, compoaed of tte rbalrmon of the boards of assessors of the county. (6) Comptroller general, elected for a term of two yaaia. (7) State boaid of aManon, composed of the treasurer, aecretory of state, comptroller, and attorney general, and chair- man of the board of railroad commisslonera (8) Stote board of eqpJlBattoa, ooMpeaadef ■waHaaa ekcl a d by the county boards of commissioners. (9) Special board of equalisation in tii e city of Charle st on, compoaed of the county aoditmr and six dttaeas, to te dseisd br tte dty eoaneU at Ckadeaton. (10) Special board of assessors for the towns of Manning and Summerton, consulting of tiiree resident freeholdera of said towns, to be appototed annnally by Ite town eamSL gTATB Revenues. A* onnsAit FBonsKn' taww . ^* a.^^The property included and exempt.— AW. real and personal property in the state and the peraanal prop- erty of residents of th« state whkli may be hept or used tsB^mri]^ oui of the state, with the intention of hriagNr the sane ial» tiw 8late» er which haa hssa sent out of the state for sak and not jet sold; all moneys, credits, inTestnents in bonds, Aielcs, joint- stock companies, or otiienrise of partks nsidsiit in the state aie sttbject to taxation . (1) Real property Indadea not only land, city, town, and village lots, but also all structures and otixer tilings contoined or attoched tiiereto which pass to tiif vendse by tte conveyance of tte land or loL <2) Peraonal property, for purposes of toxation, Includes all things, other than real estote, which teve any Pecunjanr value, including moneys, credits, tovestmento to bonds, stodte, joint-stock compsnles, etc -Credite" are held to be ton nmainder due to a party after deducting all debte ai»d ds- msnds against him. But no deductions are to be P»jf f ^Jf' mrance premium notes to mutual inaasaaoa eoaqpaaiaa, Mriptlona to capltol stock of any JolaMsek ^^^^^J '^^^ assessed on daulteble subscriptions, or for C**^' ties. All property used to the operation of railroads to cuea as peraonal property. (3) Property exempt from state toxation. In addition to public property, is as follows: Churches, tiieir ture and parsonage; collies, academies, aad bsanaoaaa oa fcamtog uid ttelr endowa«nt; Y. M. C. A. property, not ex- ceedtog 3 acres of land: cemeteries: fire departmento: aU bonds and stocks of Uie stote, and municipal, county, and school district bonds; sU rente socmh* trom «•> wbieb stell not become due within two months after the 1st day of January in the year to which taxes ^J^^ thereon ; aU of any annuity not payabto on or belbre Angaac x of tiie year for wbldi toxea are to te aaaessed Uiereon: all pensions from the United States or from a state; all 8»»»5» « tte^pital stock of any company which te required to list Ito capital and property tor taxation to thte stote; aD tte weartog apparel of tte petaon required to make return and his family articles for the present subsistence of tiie family up to $100; fair grounds of agricultural and mechanical sodetiea. h. Assessment— There is but one assessment for state, county, and municipal purposes. Boel estate w listed every fourth year-.19(», ISIO, m^-hstwesn January 1 and February 20, except a ocrtoin portion of Motenee County, idiere returns are to be made be- tween Maich 1 and Ifaieh 1& In towns of over dO,000 population returns may be made between January 1 and February 20 in any intermediate year upon order of the special board of equalization of sudi cities. Changes on account of sales, traasfwa, or improve- ments are entered annnaUy, P«aonal property 18 as- sessed amioally as of January 1, except that agn- ddtnral products in the hands of the producer on August 1 preceding are included. All property is to be valued at its true money value, which, for real estate, is the price obtained at court sales for par tito Hi and for personalty is the usual price at adnuilflln- tors' sales. The county auditor attends at a comment place in eadi towmhip for the purpose of aaaessing property. The assessment is based upon a sworn list of the items and their value furnished the auditor by the taxpayer, and failure to furnish such list or the return of a false list is punished by an increase of 50 per cent in the assessed value. The auditor has no AMD mvmm SYST£liEM90UTH CAEQUNA. to AmgB lim wtHam giT«n by Hit ipw»«r, neaniiiiiiHl ,cliaiigiv to tfit InmukI of toifiMiiip W til lll1llli«i|Ml iNMM^. wilO is tiM and natloiuil the bank Is located at their "true value in money," Is coostmed to mean all surplua, capital, and every kind owned bgr tte bank. Tte rail aatata It taxed to the bnnk and deducted fmn the valoe o( tiW Unincorporated banks and on tlM tnpital employed In their business for the preceding year, iBvnbrokers on the avmge value of property pawned to them iMterty nsed in the operatiiM vt any rallxwid. tompike, canal, or slack-water navigation be organised in the state, is treated Id property nsed in operation Is assessed hgr the State of assessors. The road is reqnired to mahf alituneDts eoaptraitar fcnetal and also to the coottar anditoia for failure to make the statements Is 50 jm eent addl- to actual value The value of the right of way and track ii to be awortioned pro rata to each mile of main track, and to Ma mtaO' Is to bS' added the valae'Of the nnl estate^ dxtar«%' and stationary property situated In the town, city, or Tillaga; the total value of the rolling stock, money, and credits is to be WPerttoned pto rata to each mile ci suiln track In each town, citir, and village. The apportionment Is made primarily by the nflrand company through Its retnxna, but the atntn board I i^iportionment all other land not actually mined, con- and mining claims, shall be assessed as and real ptoftity. Land actually mined but In Hen thereof the gross pmeeeds and mining claims shall be assessed proceeds to be ascertained and deter- . mine «tf ■■ ateiia l wined, ear companies, palace, drawing room, dlnins. and car emnpanies, and telegraph, telephone, and ejcpress mm assessed by the slBte boaid of asMSBon 6n the basis of verified statements to the con^ptroller general, taking taito ccMistderatlon the aggregate value of all the ahaiea of capital stock at th^ market Talue and the aggregate of any ■ a tii e g e m . which la deemed the trae c«A valve of Um prop- erty of the corporation. The assessed value of the real estate and structures not specifically used in the goieral busloeia, nn iMnjl Igr tte loeal ew. is to be deducted from tha value ot the property as ascertained by the state boaid— ^t proportioii of the value Is taken which represents within the state. The assessment of the state board la appovtleaai to He mmmm and bf m» eewly to the townships. insurance c o m p anies are assessed on perscmal prop- whera the principal oflke la located, but of fWeigB eempanlea am aanased on the pom reeelpla ef the agency, tc^ether with the value of the personal estates altuated at the agency, and are charged with taxes on the > ate. in general, assessed as individuals. WiMtn pw ge i ' lj of domestic corpora tltMos is taxed In the Hate riMPen «f sach emnpetntlona are not assessed. C ffudiifalMMi.— The duty of the township and iMtvdi of ■tmmmm in laoPMsuig aad Icma*- ixf any property, real or penmial. m fixed by the county auditor or returned by any person, pertains to the ■niwiiiiiinint rather than to eqnaliaatioo.. The county board of eqnaMaation equalises the valii- ations of real and personal property fi.xed by the board of township assessors and the special boards of as- sessors. It may raise or reduce items in the list, but is not to reduce the aggregate value as returned to the county auditor. There is an appeal from this board to the oomptrollir gtnataL The state board of equalizatioii masts vnrj loortli year for the equalization of the assessmsnt of real property among the several counties, towns, cities, and villages. It equalizes both the real and personal prop- erty, returns of textile industries, canals providing power for faH or hire, and eottonseed oil and UttT- lizer companies annually, in order to obtain uniform- ity of taxatioiiiipon the pro|p«ty o{ siwh industries. 2. RaU— For the fiscal year beginning January 1, 1912, a tax of 5| mills was levied by the general assembly upon every dollar of He vatae «C all taxable pnpertj of the state to smet tha ev> Taxes .are collected by the county treasurer, who is paid for his .services by commissions out of the taxes collected. The time of payment is from the 15th day of October to the 81st day of December. The penalty for Boapayment of igsm is 1 per cent for January, 1 per cent for Fdbtaaiy.aBdS par o«t altar tha 1st of March. Delinquent taxes are collected by distress or warrant to be executed after March 15. All personal property is liable to distress and sale, and real prop- erty on which taxes are delinquent may be seized and sold. All taxes are a lien upon the property taxed wbkh attadies at tha baginning of the fiscal year and e:qnrea in 10 y«an. a. rou. TAXIS. AH maks between 21 and 60 years of age ars sal>> ject to an annual poll tax of $1, the proceeds of which are applied to educational purposes. Those who ara incapable of earning their own living are exempt. Nonpayment of the poll tax is made a misdemeanor punidiaUo by a fine of not more than $10 or by im- prisonnaBi at luued Jafaor vpon tiia pdbUe works of the ooonty lor not move than 2D days. FoUtaxman used to meet tin BrpaBsei of adiosl diatrieli In whidi collected. o. vmm nmnKftircB tax. There is no inheritance tax in this state. n. oonoiATiOiir taxm. Corporations are not required to return their capital for taxation, nor ara the diareholders tamd on their TAXATION AND REVENUE SYSTEMS— SOUTH CAROLINA. 211 shares tar state purposes, but the real and personal property of oorporations is taxed like that of indi- viduals. (Sea BusinssB taxes, lioeBflBBi and lees.) S. BUSOnsS TAXIS, UOBNSBS, AMD nOBB. Business taxes, licenses, and fees are imposed as foUowB: All pencam or corporations engaged in tbe manofSrtnre or sale, in balk or othwwiae, of fertilisers, cottonseed meal, or commercial manures are to pay the state treasurer an loi^ec- tiou tux of 25 cents per too. To trap terrapin and sUp fEom ittmtt, |2S per amnun; eoabalmen^ Uoenaek flO. An annual license fee of one-half of 1 mill upon each dollar of capital stock paid in is required of every domestic corpora- tion, exoeiit as railroad, express, and otber companies are half of resenre^ the fee shall be 1) per cent ; if it be t hre e fo ur ths of reserve, the fee shall be 1} per cent; if entire reserve be so Invested, the fee shall be 1 per cent. The respective counties sliall receive one-half of the additional lieMiae Ibee eoOeeled on pmnloaas reeetved bf each eos^any In that county, and such sum is to be used for ordinary county purposes. No additional county tax or fee shall be levied on such companies, but munkipalttieB may levy addlttonal taxes or fees by ordinances. IVweIgn mutual fire insurance company maintaining no manlB. writing no business except on property of Its members and doing business without profit; shsll pay an annual depart- aMDt lioense fee of .$25 and the addittooal fM new pesvlded by law on actual cost of insurance. For^gn flre inaorance companies shall pay to the state treas- vter $1 oa the flOO and the same rate on the amount of all piemlams written on fire within the limits of such incorporated dtfea. The amount collected on premiums shall be paid over to tlM raipaetlve dttes ftr ssiport «t Ave dipaitmenta A Itoe «C 8 per eent ea the pvemtaim shaU be paid to the M- surance department by nuy person who deslros to place Insur- ance for himself with any company not licensed to do busineaa In the state: PrwtUed, The adjuster onder the policy shall pay to the insurance commlsslonas a fire iuspectlflii tax of unm- tenth of 1 per cent upon any loss as adjusted. Any domestic corporation may provide sick, aoddcnt, and death beneflta for Its emfdoyees by paying to tbe insuraaoe commissioner license fees as follows: E>oing business in one county, $10; doing business in two counties, $25; doing busi- ness in more than two eoontles, $S0. The Insurance commisdoner may license any person to re- ceive for and transmit premiunjs to any insurance company not authorized to do business in the state upon payment of 1 per eent npoa the net pranrfimM ao eolleetad in the stala Tond. iu\estuient. dividend, debenture, registry, guaranty, loan, and fidelity and other such companies shall pay the fol- lowing license fees to Insurance cmnmiarioner: Doing bosingsi in more than two adjoining conntlea, $S0 ; in not more tina two adjoining counties, $25; in one county. $10. Mutual protective associations' certificate fee, $10. Psreign ftoatemal beoedt asMieiatlons tfiall pay to iasnnaee commissioner an annual license fee of $25. Agents soliciting for insurance companies shall imy an an- nual license fee of 80 cents. iBveirtment companies shall pay the following fees to inaar- ance commissioner: Filin;; preliminary informatton, $2J0; semiannual statement, $2.50; agent's license, $1. A tax of one4eaa of 1 per cent on the gnsi praariam re* ceipts of all fire insurance companies is levied to pay expenses of examining the causes of fires by certain state and local ofllcers. Fire Insurance companies pay an addlttonal tax of one-half of 1 per cent of their groaa pfemlom receipts from business in the state to defkay the egqpaases of the commis- sioner of insurance. CSmiter Inaed or renewed, 1 nrfll oo eadi doilar nd% or iilariMi or tram any profession, trade, em- piofBMnl, or vwsate, or a^j oiier mxm wliateyer, locmne to $5,000, 1 per eent; IMW to |T4if»^ If per eent; $7,500 to IIO.OOO. 2 per cent; HOyOOO to 118^ 21 per eent; $15,000 and over, 3 per cent * Income " is taken to mean gross profits, and dedno* * ' made of necessary expenses for carrying on the t or occupation. Incomes are to be listed at the of WW i lrltiy of nrtorns of personal property. OoliwAlnB is tiio oam as for oilier atoto tajWB, and wl^ like penalty for noiM to iiuiln ratom ForwiMil teid lilo pena% it too iwr o. nHnaraaaT raorm. liqnw business Is conducted by a state dispensary. inm eeles are used for tbe benefit of tbe conuuon ef theetela Mqnor is sold to the county dispensers by the state dls- at a profit not to exceed lOperoenteCtbeooettothe tot fBir eBeepdone Ike ef 0»e eounty dispmisaries and pays one-thlid eeqpeimtions in which they are located. te tte- Ho p r op e rti indnded and the aaoenmcnl and equalization Hmmi am Hit aime for connij Jk fbr state taxes. S. Raie — The rate of tax in the several counti^es is fixed by the general assembly. county commissioners are requiretl to levy a tax of 8 iM> fht Mippefft of pottlie ■Gheola «< tMr ilnr'alato B. POLL TAXES. Il CoOeeHcn — OollHlini w ^f>^ I PropMty, community, and road taxes are levied for ^Mcial improvement purposes in the various counties ; rata from $3 to $3, ages from 18 to 60. Bate and age in different counties. flwraannoqwdalooantyoorpofatioBtaaei. (Sw B. BimifMS VaZM, UOBNSn, AMD m. Plays and shows outside the corporate limits of the towns aai vlllagea per day, |8; drcns, fUO per day; operating pool or billiard table outside corporate limits, $100 per annum; hawkers and peddlers, fee to be determined by county board of c omml ss l onerB (Ck>nfederate veterans exempt) ; j;)eddlers of dmgs and pawaimikan» HOO la mtk eontj; gatiierfaf oysters, clams, and catching terrapin, $10 per annum for each boat of 1 ton, and for each additional ton. $5; each person ez- porttnr dans, |2S; terraidn, $200; cannins ^rHers, $400. To traflk: in sea-Island cotton, $50 per annum. XMlDc In seed cotton and unpacked lint cotton, not more $000 nor less than $1 ; said license to be fixed by county board of riMnmiMlniMiie Emigrant agwt Muai 9sr a Mensa «C IM> par unmai to county treasnrer. In addition to the tongfOag licenses tbe counties receive one-half of the gndoatad lleenae faea eoUielad bgr tiw state w. VBM nroom m *. Counties do not share in the ineome tax. a onmraaar With but few exceptions the county retains two-tliiida of I tnm tke opet a dea ef ( Municipal Bsvknuxs. L Base — With the exception of shares of stock in banks and other corporations which are subject to municipal tax- ation, but exempt from state and county taxation, the property included and the assessment and equal- are tho same for municipal and school taxaa as lor stale, Tlie asMMBMot is to be co^ inm, Hw oooaty anditor^ boetak CSliee and towas may by popular vote excmiii fiir five years from all taxes, except school taxes, manu&ctaiing estabiUdip ments established within their limiUk 2. Rate— Tbe city or town council has power to impose an annual tax not eaeeedlBg 1| perewtia etttee ooataialBff ofvr (MMX) tnkab- Itants, and not over 1 per cent In towns containing between 1,000 and 5,000 inhabitants. In smaller towns the limit is CO eantn on $10a 3, CoOectum— Oidleetion is made the same as lor state and oooniy taaesi Iml wmj be made in inntihiiMile. B. poll taxes. The city council has power to require all male in- habitants of a city between 18 and 50 years of age tO work upon the roads, streets, and ways of the city not eioeeding four days in each year. The city council may- oommiite this tax to a money payment not to eaoeed |8 per annom. TAXATION AND REVENUE SYSTEMS-SOUTH DAKOTA. 118 D; amtauehDos tazbs. There are no municipal corporation taxes. B. BuSiUMe TAzas, ucsNsaSf iUn> isas. City or town councils may require liomses of per- sons or corporations engaged in any calling, basinras, oocapataon, or profesBion witiun the limits of the city or town, except from teachers or ministers of the gos- pel The license is to be graduated according to the gross income of the taxpayer or upon the amount of capital invested in the business. Plays and shows in towns and viUages, $3 per day. (The city council of CJiutrleston may Impose any sum up to $000.) TnJk In long or sea-island cotton must be licensed by the county treaswew. The fee Is $50, and is held for the repairing of roads and. brldlia fai the township where collected. r. TBS ONBSdEB TAX. Ifonicipalities do not share in the income tax. Oi. usnENSiKr raoFCTB. In most cases the mmiicipatity reoeiTeB feum the eoonty one-thifd id tfae profits from the operation of SOBOOI* BMMtSK The conatifla are divided into sdiool districts, which aie authorized to levy and ooUeet an annual tax for adiool purposes upon petition of at least one-third of the resident electors and freeholders. Except by spe- dal authority of the general assembly the rate of levy in the districts is limited to 8 mills. Under a constitutional provision each county is re- quired to levy for school purposes a tax of 8 mills on an the taxable property of the county. The prooeeds of this levy are distributed by the county superin- tendent to the school districts according to the num- ber of pupils enrolled. The constitution further provides thai a poU tax of $1 shall be levied, the proceeda liom whidi sliaU be expended in the adiool distriet in which colhscted. Additional revenues for the support of schools aw derived from the sale of liquors under the dispensary law. The net income to the state from this source is apportioned among the counties in proportion to the needs of the counties after the application of the funds derived fiom 11m eoonty S-miU tax and the poll tax. A portion of the revenues of the oomitieB fiEom this source may also be need for schools. High-school districts may be established and naoi* tained Iqr levy of tax not to exceed 2 milla ijgcnsLATioN ArPBomro asavMroa laws: leia. Except in certain counUes, timber cut for sale or manufac- turing purposes by the c o a M ii er pi al villa of ttie Mate te coa sidered as personal property for taxation purposes. This tax U distributed as follows: One-half to the poblic road fund, one-fourth to the public school fund, and tte flsnalaaar to the 8HM«d fond ef tta impKtUm 'muMim wVMm irtldi eollected. A state tax of 1 mill for public sdioOl purposes was levied, one-half of the proceeds to go to the eoontr la wMefc eo B sBlai and ene-telf to the state school fund. The assessment of the proi)erty of interurban railways was placed under the control of the state railroad oommlasloo. Baflks an required to pay tlie taxes m wm mA on Aarae In the hands of stockholders. The terms of office of the county auditor and county treas- urer in Beaufort, CSIiarleaton, and Kewbewy eooallee wace In- cfeaaed fkeai two to fkrar yaata Mutual protective insurance companies pay an annual license of $10 in their home county and $1 for each additlMial eoonty bnmelL IVMHn awrtm» e o i a p m l f a pay aa aaUMl tax eCfi^ SOUTH DAKOTA.^ South Dakota depends ahnost entirely upon the general property tax for state, county, and municipal MfVMMB. An iidwritanee tax wae adopted in 1905. Corporations are taxed under the general property tax. The poll tax is a local road tax, and most of the busi- ^I P^ and Vt^"*^ are left to cities and counties. oomrtrnmoKAL pbovisioks. ASnOL£ TL Sao. 17. Mo tax or doty dwU be Imposed without the consent of the people or their representatives In tlie l««l8lature, and all taxation shall be equal and uniform. 'This coowHatioa la decived auOnly from the following sources: _ „ , ». The Revised Codes, 1903, State of South Dakota, compiled by Moody, Tripp, and Brown : printed pursuant to an act of the legislature of 1903 : State PublMitac Co., Pierre, Dak^ Vm. The Seiilon Laws to 1913. Aamcuixi. Sbc. 1. Tbe leglalatare itell provide for aa aasaal tax mm- dent to defiray ttie estimated ordinary expwiaes of the state for each year, not to exceed in any one year 2 mills on each dollar of the assessed valuation of all taxable property la Oie state, to be asoertalaed by tlie laat B sii i iMi nmt aiade «or Mate and county purposes. And whenever it shall appear that such ordinary exp rnsM shall exceed the Income of tbe state tot maA year, tlW latiB* latone diall provide for levying a tax for the ensuing year, snfflcient. with other sources of income, to pay the deficiency of the preceding year, together with the estimated expaisee of micli ensnlng year. Aad tor the paniaae of paylag tlie pubUc debt the legislature dudl provide for levyins a tax an- nually suflBclent to pay the annual interest and the princiiial of such debt within 10 years from the final passage of tfie law oeatlBg the debt: PrmMed, That the annual tax for the payment of the interest and principal of the public debt shall not exceed in any one year 2 mills on each dollar of the as- sessed valuation of all taxtfrte property hi the ataia as aaeir- TAXATION AND REVENUE SYSTEMS-SOUTH DAKOTA. talii«d ^ flw fcc 2. AH tazM ahidl im onlfam on al property and shall t» iBtWI and collected for pvMlc p i npu ee e only. Tbe Tolne matoieet of taxation shall be so fixed in money that srami and corporaticm slutU pay a tax in proportion to Ifta valaa or M% bar. or Ite property. nandilMB and Hcenaes l» do business in tfte atate. groeg eamioga and net; Inconie, Aall be considered In tuteg corporations; and the power to lax cotpomta projierty trinll not be surrendered or suspended br aagr «»lillMt w 'gnwt to wikk tbe alala 'tiali be a iiarty. The legislature iMB fUttlile by genenil law for the assessing and le%-yius of taaii r anf ^ paUiC' nan, and may vest tbe corporate authorities thereof, and the corporate nu- tboritiea of counties, townships, and municipaUUes, with the pwmr tn CMia tt 'B ct levaea, draina. and dUebea, and to keep In repair all dniins, ditches, and leveea kentofore constructed under tlie laws of this state, by special assesamenta v^Bion Him a«irording to bencdto received. ABTIGIC XXVI. TIm olioefs most directly oonoenied with twwtioti are: (1) Town board of equalization, comi)08ed of the board of supervisors of each township, the clerk and president of each inoorpofated tows, and the aaaeeeor, auditor, and mayor of each city (except In cltlin tka *»>*ttrff «ff wbldi pro^da tut a board of equalization). (2) City treasurer, elected for two yeanL (8> Ctownty co— ilealonere to be aleetod by eleetora of tMr respective districts for four yearn (4) Township assessor, one for each civil township. The cbalrman of tbe board of anpervlwrs, elected fur two years, Is ex officio anwaaeor. (5) County assessor, one for each county not fully organ- ised into civil townships, his district excluding dvil town- ablpa, deeted for two ycatik (6) City assessor, in dtlea of tbe first and aeeond dasa tip- pointed for one year by tiM amyor witu tbe appnval of tbt dty council. (7) County tnaannr, Hi e li d for tn* yaam (8) Township trensurer. elected at annual town meeting. (9) County board of equaliaation, conipoaed of the coanty eommlarionera and tbe eotmty anditor. (10) State boaai of equalization, naaiMiaul of tbe sofemor, auditor, secretary of state, treaaoar, and eonniartenir at acbool and pid>llc lands. State IUvsnuss. Sec. 18. Schedule and OBdlnanea (The usual provisions asalnst diacriminatioo a«dnat nonresidents in taxation of kaf tba Umtad Stalea, and pnnrldlng for 1. Base — a. The property included and exempt. — All real and personal property in the state, and all personal prop- ctty of pcrMms redding therdn, nnd the property of Cflgpogntiniia nnd of nB hnnha a«^ liaaMng t^|tff^ ezocpt radt m is expnmij «anptod» fa iobieet to tnxntion. (1) Real property, for the purpose of taxation. Is con- atrued to include the land itsdf and all buildings, structures, and bnprovaaMnta, trce^ Sxtnrea, and an rHkla and prlTllefea» and all mines, minerals, nnd quarries thereto belonging. Trees planted under the timber culture act of Congress are not to be coosiderad aa ** Iminrovenient ** on the land, nor aro artesian wells to be eoMldeted In tbe nuamwant (2) Personal property Is construed to Include all goods, chattels, moneys, credits, and effecta wheresoever they may be; all dilpe, boata, and TMaria talnnging to In baWtanta of the stiite. whether at home or abroad, and all capital Invested therein ; all moneys at interest, invested within or without the state, due to tbe peraon to be taxed, and all other debts due such i)erson: all pnblle ato^ and aec nr ldaa; tbe oapltal atodc of all insurance companies organized under the laws of this 8tate; aU stock in corporations, except in national banks, out of tbe state owned by InbaMtants of the state; all the shares of stock in any bank, state or national; all pUMMil estate of moneyed corporations, whether the owners reside wlttiln mr wltboat tbe atate ; and all improvementa on lands the ttna «f wbleb la atUl In the UaUad Stotaa orln anr nllraad company or corporation whose property is not subject to 13ia same modes and rule of taxation aa other property ; also, tbe Ineopa of any annalty, n n i a m tbe capital of audi annuity be taxed within the state. Qaa and water mains, and pipea of gaa and water companies ; and the track, road, or bridge of itreet mUroad, turnpike, and bridge companies aro held . it TAXATION AND REVENUE SYSTBaiS--90€TH DAKOTA. 215 (3) Exemptions, In addition to i)ublic property, art-: Tbe grounds, buildings, and other property of agricultural and horticultural societies ; all property, real and peraanal* of any edneattonal Inatitntion of tbe state; and all property used ex- dnilvely for the support of such school or scientific institu- tion; all property belonging to any charitable, benevolent, or f^gtooa aodety, or need axdnalvidy for dMCitobla^ benevolent, or rdiglous purpoaes; one lot In a cemetery, for family use; and household furniture and provisions for each individual not exceeding $25 in value. b. Assessment.— Id. general, there is one aaaeflBment roll for state, county, and local taxes. Each organ- ised civU township, each city, and the unorganized portica of ea^ comity not fully organized into civil townships, constitute.s an assessor s district. All real and personal property is assessed annually, with ref- erence to the 1st day of May. The assessor is actually to view the property when practicaMe and defeemune the true and fall Taloe in mooegr, listing separately the land and improvementB. Every person, under oath, must list his personal property, but the assessor determines the value, upon view. The penalty for refusal to make the required statements is an addition of 50 per cent on the value returned by the assessor; for failing or refusing to deliver to the assessor, when called upon, a list of taxable property, or for tesn- poraril^ ooBveirting taxable property into property exiempt from taxation, for the purpose of fraudulently escaping taxation thereon, the penalty is not less than $50 nor more than $5,000; and for refusal to be sworn or to answer interrogatories there is a penalty of from $10 to $500, to which may be added six months' im- prisonment The statute expressly directs that the asMSSor is not to adopt a lower or different standard of value, because the same is to serve as a basis of taxation, nor is he to adopt as a criterion of value the price at which the property would sell at auction or forced sale, but is to value all property at such a price as the same is fairly worth in money. All property subject to taxation, ntnated in any of the unorganized counties of the state which have been i^died to an organized county for judicial or other purposes, is to be listed for taxation by the as- sessor of such county. But taxes in unorganized counties are levied only for state and judicial pur- poses. The capital stock and francbisea of corporattoua ate lloted arliera tbe principal place of business is located. Stockholders of every bank, state and national, are to be taxed on their shares in the town where the bank is located. Ito teal aetata la taxed to tbe bank. The basis for valuation of the shares Is the amount of capital and sun^lus fund leea the Investments in real estate. The bank is Uable for tbe taxea on the stock and is obliged to witlibtM K» omi^ of any dm- dmd or diTldenaa as my be neeeaaarr to pay taxes lerlad on such stock. All Itinerant, tranatent, or bankrupt stock merchants or salesmen ai« aMenwd on tbeir stock at tbe aame rate aa other merchants. Railroads are taxed under the general property tax and are assessed on property used in the operation and maintenance of the road by the state board of equalizaUon, taking into consideration the value of flrancblaes, rights, and privtlegea granted under lawa of the state. All other proiHTty owned by railroiul conipanies is assesst-d loyally. The assessment is made with reference to the Ist day of May, and takes Into consideration tbe grow and net eamlnga per mtle and otbtf data furnished by statements of the conipauy. There is a praalty of 2.") pit cent of the assessable value for failure to make the stiuemeut. The asseesment la apportioned to tbe conntlee by tbe atate board of equaliaation, and further to Ike cities, inoorporated towns, and townsblpe of tbe ooontiea by the boards of county commissioners. The railroad commissioners of the atale detetaibie ttna cash value of the property of each railroad company in the state used in the operation and maintenance of their respec- tive railways. This is done for the purpose of aiding tile ainin boaid of eqnaltatlen In ssMaM tnnroadn Telegraph, telephone, e^reas. and sleeping car companies are also assessed by the state board of equaUzatiou on the basis of statemoits in tbe manner tbat rallroada are aaseeeed. Tbera ate penaltlea for failure to make tbe atatementa and for false statement of from |500 to $5,000. c. Equalization.— Th^ town board of review equal- izes in townships, incorporated towns, and cities be- tween the individuals thereof and supplies omisdons of property. Appeal may be made foom the town board to tlie oonnty board of eqoaliiation. Tlie county board of equalization compares the as- sessment of the several cities, towns, or districts of the county and places on the asses.sment roll all property which may have been omitted. The board is not to reduce the aggregate valuation of the county except to make the valuation in the different townships equal. But the board may ruse the valuation of veal propet^ or of the Tarioos dasses of personal pnq^erty of the county or of any town or district to the true and full value thereof. The board may also upon application equalize between individuals. Appeal may be made from the county board to the county circuit. The state board of equalization compares the assess- ment of the several counties of the state and equalises the same so that the several counties are assessed at their proportionate value. The board is not to increase the aggregate assessed valuation of the state result- ing from the equalization by the boards of county commissioners ])y more than $100,000,000. It is to add or deduct such a per cent from the valuation of each class of property as wUl fix the same at its proper I proportionate ▼alafr 2. Rate— The state board of equalization det^nnines sodi rate of state tax to be lened for Ihe cummt year as is necessary for defraying tbe orfinary estimated ex» penses of the state for such year, for paying any de- ficiency in the ordinary expenses of the preceding year, for payment of the annual interest, and for pro- viding a sinking fund for the public debt of the state. The rate for ordinary state purposes is not to lOoeed 2 mills on the dollar in any one y««r, bat Hm legidatiiro may levy a Mden^ tax. SYHTEMs-aoirrH i>as:ota. ttm MclcniEji ttx for tbe flacal jear mding June 30, 1912, wm 1 mmm, aai lor tte jmt mmag 9^ SO, wm, 2 mniB. The state boaid of equallBation may levy a tax of li mills ftr mm mmm of MtakUHmig. malmaim^, and operating • ftasi mm ItttiM'aad co«tB«t plant at tlia itate mmm»m* In general, Hie oomi^ treasurer oolkote all tiie taxes for state, county, and municipal purposes. The twsBsnrers of organized townships or cities collect the tuns, if the ctninties have adopted that method by wla Wo deroamd lor taxes is necessary to fix lia- Hierefor, imt it is ilie duly of etiery pcfson to wmaAw^ tile oAoe of the triasurer iuiTiiig diaige of cpi fe c iw n and to pay his taxes. Taxes are doe os Hie in day of December, and if delinquent after the lat iiy of March, the treasurer is to collect the taxes, to irhidi is added 1 per cent on the first of each month as a panatty, by distress and sale. If he is justly appre- of the kas of any personal tax, he may enforce iteoollaetimiatanytinie. Taxw eiinal prapecty an « f«petoal lien firam Deeemhcr 1; and those en per- MMl ptoperty are a lim HMMon alter tiie ttMs data Tmwm mny bo pnid in two instnlmenta If any panon piya ■■■iaif b y tbe Ist day of Marcb, the balance will not become iMIniiainl VBtn the lat day of OeMMr thereafter, from which «V 1 PW eent a sMath is to be added as poMlty. Sues on railroad and telephone companies are collected loea% as other taxes, but taxes on tel^raph, expieapi and ■■'"••I"*' «•» ■ ■■ lit e.s im am l» bO' paid tx» tte Haie tiilMiiin at the avMSpt' lelt of . % i t***ni attt^ iQf efgNiliaMd to tte n.. wmjL s-AXBs.. lisMi ia no sUte poll tax. C wm .tMHMlKJilfCS TAX. , AH piperty, real, personal, and mixed, which shall pMi IgrivM or by tiie intestate hiws of the state from muj' peraon who may die aeiaed or pnuMJUd of tihe ■une while imeridait of this state, or if deeedmt was not a lesidait of this state at the time of his death, which property or any part thereof shall be within this state, or any interest therein or income therefrom which shall be transferred by deed, grant, sale, or gift ■Hide in contemplation of the death of the grantor or mtended to taioe eCeet in pnmriMion or enjoyment •Her aodi deiHi, is sofajeot to a tax as loilowa: IllPeejtot *» tie lilfcer, mother, hoabeiid, wille, ddld, lielkwv iiatar, wlfie or widow of the son, or hns^nnd of the AaiMcr, er aiiy adopted citlld <«• children, or to any person to wbom the deeedfent Ibriiot less thaa 10 years prior to dsatii sto.«1 !n the acknowledged relation of a parait, or to any lineal desc^idant bom In lawful wedlocbr, if above the value •f |aMNM> la the case o(f the widow of decedent or of $5,ooo in t]ie«aee''effMi|r«f iktollMn,l.pir«eBt«f tte-ciaaraiafket (2) Passing to any uncle, aunt, niece, nephew, or lineal deseendaut of tiie nm^ if above the yalne of 9S00, 2 per cent of the clear market value. (3) Passing to any other person or corporation, on ?10.000 and less, 4 per cent ; on over llOjOOO and not exceeding $20,000, 0 per ewti on eter fMMWO and aot enseeding |00.000, 8 per cent; on all over $50,000. 10 per cent of the clear market value. Estates of the clear market value of yi or Ims am If the tas is paid within 18 montiw afl« dMtii of the decedent, a disooont of t per owt shall be •Uowed; if not paid within 12 months, 6 per interest shall be added from tint ol tto dwtb of the decedent until paid. Estates in remainder shall be valued and taxed iof mediately, unless the party interested executes a bond three times greater than the amount of the tax. Ap- praisers an appointed by the ooonCj court to fix the value of estates. n. OOBPOKATION TAXES. Thore aw no ipeeial corporatimi taxes except on inauranoe oompanieB, all corporations being taxed Donaiiie iMmwe eoemeaies aie aanand vpon tMr capital stock. Every foreign Are insurance company shall pay an annual tax to ^te tieasiuer of 2| per cent of gross amount of premiuma, aad all rwa^walM otisBlasd vadir Ike stale laws and all foreign mutual companies shall pay to state treasurer 1 per cent of gross premiums received. The revenue so de- fivii is ti iii rni ever to tto dttas, etc, fkeai wUch coUected far tte iMMit tfte iw4iputmnt BOlOnMS TAXES, LICKirSES, AND FEES. PebUe wardionse for grain, $1; hunter's Ucense, to rosi- dsnta |1 ; to nonresidents, for birds; flS; to nniiraildeuls, fbr animals, $25; big game, $5 to residents ($4 to be retained by county treasurer to be expended for wolf bounties, and $1 to go to state flBM fend). T n nn wi *S Hoense, nonresident, for mink, muskrat, ott«-, or beaver, $10; fish, nnnrmldnit, f8 Except as noted, the revcnoe Is divided evpwUy ketoem einnly and state game fund. Vaes and liesasM: «» opaeate elaetife baths. 125; each creamery or cheese factory, $1 per annum ; hotels or rooming houses, for 5 rooms or less, $1 ; for 6 to 10 rooms, $4 ; 10 to 20 raom^ 98; 20 to dO vdsbh; |10; 40 to 80 rooms, $16; 80 to 100 rooms, $20; over IQO tmmK fV Pit aasmn. Stt payable to state treasurer. Manufacturers and dealers in commercial feeding stufEs, an SBBoal inspoetlan fte «i «» ftsr aaeh bnad; every dealer la any stock food to pay same fee. Inspecting pubUc buildings, $5; oil inspector, one-fourth of a eoit per galloB, 10 cents for each 50 gallons. For support of state dairy expert department, Ueiaae fm fSr ponalt to we Babcock test on milk. etc.. $5. Becordiug articles of incorporaUou of domestic corporations and isMiaff ebarter aetbotised capital tSSXNN) or less; $10* $25,000 to $100,000. $15; $100,000 to $500,000. $20; $500,000 to $1,000,00(^ $30; $1,000,000 to $1,5<)0. antiner to be paid a fee of 10 coits for each folio of copies of records, etc., and 50 cents for each certificate. For exaip<"»ng buildini^ asTings, and loan associations: First, $25,000 aasets, $10; np to $BO,Fee,$2 for ettmination and enroUment of pedigree and issuance of license; renewal of certificate et ped^cres^ $1 per annum ; transfer of ownership, 50 cents. Medical examination to conduct sleetrle batli, $5. BsaninstHio of 4ntlals» |S5; eafUfteste of reglstratieo, not mace tbsn $2. Bndwbner's Ucense, $5; renewal, $3; osteopaths, $20; physi- cians. $10; Ueeosed in another state or ferrttoiy— without eTsailaaWea. m. tt rnttrnMrn^ l e gts tr a t is i i, $5; re- U^B^WF^ll^ ^^^^^ F. THE INCX)ME TAX. There is no inoome tax in Sooth Daiiota. Oocnmr Bsvenites. A. OBNEBAL FSOFHilT TAXES. 1. Base — The property included and the assessment and equal- ization thereof are the same for county taxes as for slate. 2. Bat&— The county commissioiiers levy the coiuity taxes, basing the levy upon an itemized statement of the estimated county expenses for the ensuinj; year, and no greater levy is to be made than will equal the amount of such estimated expenses with an 'kOBtKm of 5 per cent of the same. The rates anthorized for dif- ferent purposes are: (1) Tbe board of county coraralsBionetS of enremwty awy lsvy an annual tax not to exceed 1 mill on the dollar, to be paid into a fund to be known as " courthouse building fund." (2) For general county purposes, including support of the poor, not to exceed 6 saille on the dollar. (3) For the support of the inasas^ sodh aBMNBt as anj bs due the state from that county. (4) For county roads, not to «Eceed 2 mUls. (5) IVw eeoaiar bridges, not to exceed 3 milla In a county where only part of its territory is orpinized into civil town- ships the levy shall be but % mills m organized townships. (6) For county sinlcing fSnd, one jeai^ MMieat and pw eent of the prindpeL The total county rate is not to exceed in any one yeart mrieaa by vote, tbe sum of 8 mills on tlie dollar. (7> Tbe board of eomty iirr*^— is authorized to levy a special tax to secnre prompt payment of principal and interest on bonds issued tat the purpose of supplying seed grain for needy f annen resldettt ia sadh eeoaly. (8) A special tax oaay bo levied to sMinlafai ooonty patients at the state sanitarium. (9) The board of county commissioners may levy a road tax In addttlatt to that levied by the esveml townahips. not to ex- ceed S BriHs on the dollar. By s])eoinl vote of electors tbis tax may be increased to a rate not to exceed 10 mills. (10) The board of county commisrioners may, in unoiganr iaed toOTuAi^ tery a tax fw a read fttnd, not to exceed 8 mills for any one your, provided ftoA fOnd Shall be COqEMOded in the unorganized district. 3. Collection— Same as for state taxes. ■•XOK. TAXBB. The township board of snpervisors hi organised comities is to assess on oreaty male inhatntant above 21 and imder 50 years of age, except paupers, lunatics, and those otherwise exempt, a tax of $2 ]ier annum for road purposes. By a vote of the electors this tax may be paid in lal)or at a rate of i*0 cents per hour per man, or 40 cents per hour for man and team. mm AKB ifi¥S9UE mmEm----^xrm Dakota. The county commissioners may levy a tax of on each elector in the county for the support of the common schools. This tax is to be distributed to the aetenil aehooi dklriGls in the oomity in propor- tieii tH'tiie mmiber of ciildnii hflftirooi. i Mid SO ymt& ^ «fi raUoDt. iheraiii. G AKD D. INHEKTTANCE AND CORPORATION TAXES. There are ni^ tmaOif' .inheritsnee' or ^mcuI impom- at mail, fMO; travdlns nlenBan wlio acdicita Igr tt» jug. |200, to be paid in eadb county; malt Uiwink wholeaale. $150; spirituous liquors, wholesale. $500 flo be paid In each precinct, town, or city in which the busi- mem la caiM «a) ; dlatillerlM^ 11,000: brewerlci^ flOO; peO- dSers, on foot or bicycle. |30: single horse, $60; two or more lioraes or automobile^ $100; transient merchants, $200, such la «ltj, tmm, w viiliiMB mt to oeeed |25 per day to above fern; traveling lalemien, $25 to $75; H, which Is credited to the school district when Unless otherwise specified, all licenses are issued Municipal Bsvbmttss. imiuded -nnd the ewainiCTit and eqaal- ere the fame for nwiieipMl t,a'* #! *'ii' ss 9. Rate— a. Township. — ^The electors at their annual town meeting may vote such sums of money for repairing constructing bridges and for necessary town 18 vii not eanseed ft woSSk on the doll^, and inr ire goaids audi m smn as will not exceed 9 mills m tlw dollar. The town^p boeid of sopernaorB lifiie highway labor and road tax not to exceed m cents on $100 of valuation. The total township rat« is not ta exceed in any year 10 mills on the dollar iff aD iwrpcses, including the tax for interest and «nidng' funds lor honda. ft. The e% eotmcil is to kty a tax Inr gen- eral |Nir|ioses not to exceed 10 milla on the doHar, and in addBtkn it may levy a tax for interest and sinking fund for city bonds, and may asseas property for con- structi(xi of sewer systems. The city park board may levy special assessments C^ea ii the Urst daos or dlieB under having a fiopahilini of WfiOO or oter, for ■MDt, etc., of system of waterworka, may lefvy ments and collect tax therefor. The city council or board of commissioners in cities of the first class (Sioux Falls and Aberdeen) may levy A lax not exceeding 1 mill per annum on taxable prop- erty to create a fund for the purpose of advertising the city's possibilities and ad\'antages. The common council of cities of the third class, board of trosteee of every incorporated town and townahip) and board (tf every township in towns or townduiMi eontaining over 500 inhabitants shall have power to establish and maintain a public library, for which a tax not to exceed 1^ mills may be assessed. c. Town. — ^The board of trustees may levy a tax for the general fund, interest, and sinking fund, the tax for general purposes not to exceed 5 mills on the dollw^. 3. Collection — The collection is the same as for state taxes, by the county treasurer, nnless the ooonty has adopted the optinilt tbe fol- lowing to a vote of the people as an amoitelBl to the atatii conatitotkm to be added to Article XXI : Skl 7. n* InrtiMtoB «C agrleiiltiiral lands to tenby d»- ctofsd to be • pablle pmp a wi^ and Uie legUdatore may provide t h ere tor, and may provide tor the organisation of Irrigation districts for the irrigation of land for any public use, and may vest the corporate authorities thereof and tbe corporate authoritiea of counties, townships, and municipalities wltli the power to eanatroct, n the tbereby, according to tbe boieflts received. TENHESSEE.' draws its principal revenue from the properly tax and £rani Imbubiimb ta¥init^ iioenflaii T|mi iii«twi— Mifc«««r 'iwiam 'Of tim gfi i i ii ii is V O K-i- w ■ m mtMBy woilBBdkiiit ifyatmi of pvivi]^ taxw upon 1km aaercise of ▼arioug oocupations wliicb SDppknMuts file general property tax. There are special corpora- tion taxes, similar in nature to the privilege taxes on individaals, and state poll and inheritance taxes, as mnmmfim taXlBB OH land t rmwutU em m ABTICLE II. 28. All property, real, personjjl, or mixed, shall be but the legislature may except such as may be held by Ii0 alate. by eoaattoik dtitaa or tonnia, and used exclusively •or poNle or corporation po r poo e% and andi as may be held for purposes purely religions, charitable, scientific, r. or edncational, and sliall except $1,000 worth of per- eff «adi taspayer and the dtveet pfttdnce of Ifee aoll la tbo bands of the producer and his imme- fendee. All pg o p a i ' ^ly liiall be taxed according to its Hat valne to be Meettatoed to aiMii mannor as tbe 1^- dMdl direct, ao tbat taxes sbaM be equal and uniform >nt tile state. No one species of property from whlcb a toK may be collected shall be taxed higher tluin any other ipoclaa «f prapeMy' of tta ease' valae, bat legWatai«' shall have power to tax merdbants, peddlers, and privileges In aadi manner as tbey may from time to time direct. The portion of a metciiaitt's capital osed in the pardiaae of merchandiae sidd bar btoi^ to BouMldanta and seat b a ya aj lha 'SlBia "ahill aot be at a tata Ugher than Uie ad -vahmm tax on ptopetty. Di gM t of the Tax Laws of Tennessee and Criminal Goat Ijiwa. with Annotations, 1907. Prepared by Robert T. Shan- aan for Fnnk DIbrell. controller of tbe state treasury. Mc- Qaiddy Printing Co., Nashville, Tenn., 1907. The Code of T«uiessee. with tbe Supplements and tbe Sea- aioa Laws m"WKf. tol»UL The legislature shall have power tb levy a tax upon Incomes All male citizens of this state over the age of 21 years, except socfa persons as may be exempted by law on account of age or olhar iniradty, Aall ba ItoMa to a poO tax of not leas than QO eaato nor more thnn $1 per annum. Nor shall any county or corporaticm toff • poU tax wcaadlng tiM aOMHmt levied by the stete. flaa ». Tha un a ta i aanariMy ahall bavo power to aoOMftofr the several counties and incorporated towaa to the state to impose taxes for county and corporation purpoa ea , respectively. In socb manner as shall be prescribed by law; and all property ahan ba taaoi affording to tta vataik upon tha pitodftoa aa^ tablisbed in regard to state taxation. • • • Sec 30. No article manufactured of the produce of this stata ahan be taxed attatirlai than to pay citlsen of the HBMad the poll tana «f the I » o • «f SI a haapalA XI. Sec. 12. The state taxea, derived hereafter from polls, shall be appn^vtotad to eflacattoaal purpoaea, to sodi manner aa tta gaaaral a— ib% atell dtoaet tor law. OFFICBIflk Hm officers moat diraeHy eonoemad willi taantion are: ' (1) County assessors, electwl for a term of four years. Com- pmsation is by salary, which in the smaller counties is limited not to exceed certeto fee rates. (2) County board of eqnalizers, composed of five freeholders, elected by the quarterly court of each county. The quarteriy courts shall elect, for two years, successors to the mraibera who bava aertad two fmn, flnaa and two aMematdy. (3) State board of equalization, composed of the seeretaiT of stete, treasurer, and comptroller of tbe treasury. TAXATION AND KEVENUE SYSTEMS— TENNESSEE. 881 (4) County trustee, tax collector, elected for two years. (9) Rarenne eonunlaribaeta, three to number, elected every two years by the quarterly courts, one of whom is to be an aapert acconntant They are to inspect reports and examine ''(I^Tltofanaa agents, three to number, appointed by the comptroller for a term of two years. They are to examine the records of collections and disbursements and may alao bring salt agalnatdettnonentoOeera and eoepetatlonB. To indemnify the state 15 per cent, which the revenna afMd retalna, la to be added to the recovery in all suits. (7) State tax assessors, comaonly taama aa tta laliraad ctaanilartna thna tnM^m% apptfatod by m fofanior Uennially. (8) Board of equaUxation of raUroad assessments, composed of the flovatnor, traaaasai^ aad aeeratary ni atate. ScAnBsnDtiim A. OBNEBAL PKOPEKTY TAXES. 1. a. The property included and exempt— AM prop- erty, real, personal, and mixed, is subject to taxation for state, county, and municipal purposes, except such as is declared exempt. (1) Real property includes all minerals and timber inter- ests and aU other toteresto of whatever kind, Luther tor life or a tem of yeaxai in real estate, Inclnding the interest which the lessee may have In tbe improvements erected upon lands where the fee ia exempt to the owner. Such Inle rerta ar e asaeased to tta owner fheiaef aopntoicly ffcaw attar tataBsata In such real estate. (2) Personal property is described as including: Household goods, implements and vehicles, live stock, water ctaft, toeMue 1Mb Uhltod Stataa Iw w iff and ftoan other stocks and bonds not taxed ad valorem; all bonds except United States bonds; all Aares of stock except when the corporate property or capital ■todc to asseeaed to Uea thereof; notoa, daAllla, cboaea in nation, accounts, mortgages, or other evidences of indebtedness; money on hand, or on deposit; and all other personalty. (3) Exemptions in addition to pnbllc property aia: AH prop- orty brtonging to aiqr taUgious, charitable, sclentiflc, or ednca- tional institution not used in secular business; leasehold estates in hands of lessee, holding under incorporated institu- tions of leantag. when vento tterator are need pwrty for oOaeattoaai poposes, by said institutions; all cemeteries and monuments; growing crops; the direct produce of the soil in the hands of the producer or his inmiediate vendee, and manu- fbetnnd atiielea of tta atoto to tbe hands of the manufacturer ; personal property of the value of $1,000 in the hands of each resident taxpayer; and aU property exempt by charter or by contract b. A88e88ment.—Tbib mmumaeat lor state, ooonty, and municipal purposes is made by Hw ooonty asses- flon. Pcramal property, privileges and polls, are to be a"in «nnml annually, real estate (assessed in 1912) every two years, and both at their " actual cash value," which is defined to mean the price at which the prop- erty would sell at a fair voluntary sale. The assess- ment refers to January 10. The assesBor ia required to visit all realty, see personally each taxpayer, and take Ids italiBMili of aU property, real and personal, witbottiM^ad toMfcaHn^^ The tuq^yer innst make oath to the ammmt of his property but not to the ^dae>, whidh is cmnputed by the asseteor. The penalty for refusal to make the schedule or list or to take the oath is a fine of $10 to $50, upon conviction of the misdemeanor. Suits for collection can not be brought on notes and choses in action not listed. Changes to the extent of $200 in the value of real estate are to be noted annnally by the aaseasor, as wdl as any Impeova- mento Uiereon. The amount of income of United States bonds an d of all other stocks and bonds not taxed ad valorem to to be aaaeaaed as peraonalty. AH bonds, except United Statea bonds, and all shares of stock, except when the corporate propMty or capital stock is assessed in lieu thereof, are to be listed. All personal property whkA la a part of the capital tovested to the bnal- nesa of a meidUmt. factor, or manufacturer is not to be aa- sessed separately as personalty, but as part of the capitaL Manufacturers are assessed on the raw matwials and artidea to praceas of nanofbctnre, bat tta value of articlea finished from the produce of the state in the hands of the manufactarer to to be deducted to aasesisdng property or capital stock* Meidianto aia iiiisiaanfl on tbe average capital invested in the business during the year, which is found by dividing the sum of the highest and the lowest amounts of stock by two. Of stoAs of mtn**"**** sold at aoetton or on commission one-third of the aggregate atoOOBt of tha aannal aalea Is to be returned for taxation. Capital employed in tradtog, where there la no sto<* of goods on band, twma tta bade of assessment Property held by executors and administrators shall be as- sessed in the county, district, or ward in which the decedent resided at time of death nntU tmA shall have been dla- tribnted: but if deceaaed lived in another state, then the property shall be aaiwmd where the personal representaUve resides. laraonal property bald by U aa t toi and goardlans of minors, married women, and lunatics Ml be assessed to each such trustee or guardian hi the cooaly, ward, or district where sudi dependent resldea, If a reaident of tha atote; If a nonreaident, then in the county, ward, or civU district in which the guardian or trustee resides. Guardian having control thereof must render an annual statement. Oorpocatiow ai« aaaeaaed oa thair nal artate and taaglMa pwaonalty as individuals. Qoaal public corporations, sucn as pas works, waterworks, electlte Ught, and dummy railroad companies, and all others pablle to thdr diafacter aad wMA HoaMim ftgfc**, franchises, and privileges, are to be taxed on the actual cash value of the corporate property, including the franchises, easements, incorporated rights and privileges, which valne is to be not leas than the value of the shares of stock and bonded debt, computed at market value, less the value of realty and tangible personal property otherwise assessed. Railroads, including street and toterufban electric laada. tela, phone aad telegraph oompanlea, buildtog and loan. Insurance, manufacturing, and banking companies are not covered by this provision. The stocks and bonds are not otherwise aa- sessed to the corporatfan or IndlTldaal haUera. Foreign corporations are assessed only on the actual cash value of tbe corporate property in the state, taking into con- sideration the franchise and intangible Taloes to the state. Bank aledc to eaaaaaed to flw name of the shareholders at its cash value less a proportionate share of the realty and tangible personalty taxed to the bank. This is in lieu of the tax on capital stock of banka^ (Baeoat opinion of Bapceme Court : Held uaparatton ttMa tor tax an atodc and not tha atoiMtoUar.) TAXATION AND REVENUE SYSTEMS-TENNESSEE Bailrosid. street railroad, intenirban electric road, tel^ra|ib, ■A teitqtboiie companies are assessed by Uie state tax aant- ffee bmis of Kiiednle of 'pfo i w Hy nuHle out 1^ flie cooiinidaa ftum is a penalty of |1,000 tat fliiliire to file the wliednle. In making the valaatlon of property the as- sessors are to consider the capital stock, the corporate prop- tiie ffeUMilMS' of «acii conpuiy, and tlie graas leeeiiiCa ▼aloe of the shares of stock and bonded debt, 'mad'* of any railroad property includes all tracks, ■artldM; Mdae% and aoperstmetntca of ev«ry kind. The "line** of any tdegrmpk or telepiione eompuiy Ineiiidaa all ulTCa, polea, instruments, and rights of way. Tlie proper ty distributable to the counties includes the road- tad. inlilBs stock* fl«neif sea, dkoeea in action, and pmonal property hairing no actu:il situs. This is to be valued sepa- rately from other property and |1,000 exemption deducted. HM valnation is tiien distributed aecording to the ralue per mile The " loaliaed property." indndlns tHe depota and other property with an actual situs, la an iwa fl whero locatad, Iqr Rpilar county and city assessors Railway car% otiwr than, jawniiniiii eaxs' omwd % residents not operating 'Wnill of' iaffllWiy% MTO aaaSBWd hf atate tax assessonL Back aiBuisuiiiut or VHUMMment of taxes on property that feaa eaeaped or becB mdenralned la aMde by Cbe county eovrt clerk in the case of m«N^nts' taxes, or by the county trustee in the case of other taxes. A penalty of 15 per cent may be Car vielation of tbe ravamie provlalfliia in tie back r, and other Interoata in ilHr Bale ani aa- tbereof. u — The county board of equalizers and eqnaliiefl the county assessments, elimi- wuim property exempt, aod hears camplainta. The board may iiM»se or lower Iho entiie ■ouennment nil, or amy ten therein, to confotni to the a«stiial eash value. The state board of equalization at its biennial ses- sions is to equalize the assessments of all properties ill the rtate, except such as are to he equalized by the Me hoaid of eipuilixaticii ol raihroad aaBoam^ts. The hoard may eqnaliae by daaaifieatkiii of praper- tiaa, by waida, civil divisioiia, or coontiea. aBKssment of railroad, street railroad, internrban rall- iph, and telephone companies, as made by the state is aiiMiMBid bar the alate board of eqoallsatloa of are levied by statute at the rate of 60 cents on $100 worth of property, of which 35 cents is for state purposes and 15 cents for school pur- hidi is iitaiiied in the county where coUected. 1. CMKsrfMMi — With the eimptioii of liie taxes of owtain eittaa and the Mate lax aMsed agaimi raihroad, telegraph, and telephone companies, ai ad valoran taxes are col- lected by the county trustee. Taxes are payable the first Monday in October, except municipal taxes of cities having a population of 100,000 or over and of ttoee authorized to collect their own taxes. Taxes an a lien on the property assessed from the 10th of fi Hid wn ^ ^ f ^^fiftm ^ #1^ bear iiieNst after the let of Maxeh, and in addition then is a penallj of 1 per cent a month. They may be collected by distress and sale. Taxes on the stock of banks nnd loan and investment com- panies are to he coUected from the president of the corporation, nie inberf tanee tax la eoOeetod by ttM county eonrt derfe of each county. If any property escapes assessment, it is the duty of the trustee to assess the same and report the taxes collected as "picM-np" taxes. The trustee can net leetipt for «b« prop- erty tax if the poll tax is unpaid. The trustee is compensated by commissions from the moneys eolltteted. B. fOIl< TAXIS. Every male inhabitant between the ages of 21 and 60 years, except persons who are deaf, dumb, blind, or incapable of labor and of earning a livelihood, are to pay an annual tax of $1 for school purposes. This tax is disbributed among the school districts of the county where colle^ed in proportion to the nnm- ber of school duldm. This tax most be paid before the property tax will be received, and its pay- ment is a prerequisite to the enjoyment of the elective franchise. Delinquent poll taxes may be collected by distress and sale or garnishment, and the officer is entitled to 12| per cent commission and fees for his C. THK I1<7HSBITAKCE TAX. All estates, real, personal, and mixied, of every kind whatsoever, situated within this state, whether the persons dying seized thereof be domiciled within or without the state, passing from any person who may die seized or possessed of such estates, either by will or under the intestate laws of this state, or any part of such estate or estates or intinsfe thsrsin paaring fay* deed, grant, bargain, gift, or sale, made in oontemjda- tion of death or intended to take effect in possessioB sr enjoyment after the death of the grantor or bargiblblV are subject to a tax in the following cases ; Passing to the father, mother, brother, sister, the wile or widow of a son, or the hnsband of a daughter, or any chad or diildwo adopted as aaeh in c onfo tm ity with the laws of the state of Tennessee, husband, wift^ child, and lineal descendants bom in lawful wedlock: All inheritances of $5,000 and over, but less than $20,000, are subject to a tax of 1 per cent of the clear market value; all inheritances of $20,000 and over are subject to a tax of 1^ per cent of the dear market Fiswng to any other peraoii or panons or to bodies corporate or politic, in trust or otheiwise, are subject to a tax of 5 per cent of the clear market value. In this case estates valued at a less sum than $250 are exempt This tax is paid to eoonty ooort clerk of eadi ooonty for the nse of the state^ TAXATION AN1> REVENUE SYSi:Eil&-XENNESSEE. 223 If this tax shall be paid within three months after the death of the decedent, a discount of 5 per cent on the amount of the tax shall be made and allowed; and if said tax is not paid at the end of one year from the death 62 nO; $3.50,000 to $400,000, $656; $400,000 to $450,000, $750; $450,000 to $500,000, $843.50; each additional $100,000 or frac- tlonal part thereof, $92,80. There Is a penalty of 1 per cent per day for the nonpayment of privilege taxes, and to exercise any privily without first paying the tax Is a mlsderofmnor for wUdi tiM .fine Is $10 t»|80L B. BUSINESS TAXES, liECBMSaS) AKD FEES. The following occupations are declared to be privi- leges, and the taxes thereon are collected annually by the county court clerk unless otherwise stated. A privilege is defined to be the exerci.se of a busi- ness or occupation which requires a license. The im- position of a privily tax is not to be constmed as a release or exemption from the ad valoreni tax unleas spaeia^ pfoviM. Any indigent ex-Confederate or ex-Federal soldier doing a privilege business, with a capital not exceeding $250, is exempt from the privik^ tax. Meichants are ta pay, in addition to the ad valorem tax upon the average capital invested by thorn in their business, a privilege tax of 15 cents on eacli $100, 7^ cents of which is for school purposes and 7^ cents for state purposes. This tax is never to be less than $5; $5 is to be paid when the license is taken oot and equally divided between the stsfte and the eimn^. If stodc is less than $800, the privilege tax is fixed at $7 JO per w ffMiwn, that no ad valorem shall be taxed. Abstract companies— cities of GO.O(K) inlmbitants or over. $75 : 20.000 to 00,000, ^'^O; 15,000 to 20,000, $25; less than 15,000, $10. Athletic clubs (boxing or wrestling), $300. Advertising companies or corpomtie o a a t reet car advertising In counties of OO.WO inlialnt.ints or over, .$100; in counties of less than (Vt.dOO and more than 40,000. $25; counties of 40,000 and less, $5 ; in dummy cars or railroad cnrsi counttee of 90^100 or over. $00; ootrnties of less tJian S0(,000. $25; railroad depots In each county. |10; by means of banners, floats, cartoons^ etc., in cities, towns, or taxing districts of 00,000 or over, $25; from MfiOO to «MMO. fU: oa WUboUEda in cities, towns, or taxing districts of 00.(H>0 or oveFi $75: from 20,000 to 00,00 habitants or over, $10; under 20.000, $& Cash registers- districts of 00.000 inhabitants or over. $25; less than 60,000. $10. Circuses and menageries— counties of 50,000 Inta^lt- aats sad over. flOO per day; 40fiOO to 50XKK). $75; 35^ t» moo, mi »m t» mm, mj»i woo to 8imx». mt TAXATION AND REVENUE SYSTEMS— TENNESSEE. 9MX» i» aftHMMt pi: vnder 20.000, $20; sleight of hand. $20 par dvjr; otier exhibitions, $15 per day, $30 per week, $100 per MMttli; traveling companies (outside taxed theaters), $S per dtay; per wedi^ |1W iter montli; eoocerta, $40 per mnnm; tamUig pfctarea, In cities of 36,000 or over, $60; less tlan SUfiOOi, fiO; nasie lantoma, each, per annum, $5 ; trained- anlMl eKMMtliiMi mmtSm of SOyOOO InlMiMtante or ofer, |ao per day ; 30.000 tt^HpO, $15 ; less than 90,000, flOi Coal and eolDe dealers — cities ta 00,00 inhabitants or over, $40; 20,000 to •OyOOO, $30 ;«.000 to 20,000^ $12.00 : tasB than 6,000, $5. Coal oU •r iMtnileaB prodiwlB— «illw of 8IMXI0 inhabitants or over (or Wtimm 9 wQes of such cities) , $300 ; 10,000 to 30.000. $200 ; 6.000 •eHMWIIlflSO; 2^ to 5,000, $75; under 2.000, $50. Cobblers- la iimicte of WyOOO or over, |7JiO; 20,000 to «MMMV IB. Oi^ imii— , i—iMlM dtiei of 20,000 tnbabtta]^ or ever, $35 ; less tkan 20,000. $10. Commercial agencies — cities of 20,000 in- iebitantB or over, $150; under 20.000, $75; local. $11. Con- Hi»,llm ■esHipmliw Iwelpii, is eM9i eoaatjr, fUNk; a o wtf e, Iki eeci county. $25. Cottonseed-oil mills — plants pressing un- mi UMO tons annually. $15; 1.000 to 5,000, $90; 5.000 to mM WHm to 2IMMMI, |M>: 20^)00 to $100; aHiiitoMim fUO; fiO.000 to mm $a00; TIMMIO to lOOjOOO; $300: over IQQyOOQt $350. Cotton compresses — ^pressing 1 to aOyOOO belaid per avinm, $^; 20.000 to 60,000 bales, per annum. |W; tMM to HMdOOOiidee, per ■imni, $m; MOim talee or ever, per annum, $150. Cotton factors — cities of 20,000 in- ietHillto or over, $25; 10,000 to 20,000, $15; 5,000 to 10.000, fU»: IMB tiaa 5,000, $5. Detective agendee, $100i Deelm li erlMial mmm cad novtitles, in each county, $100; dealem Ib tlwater tickets, cities of 40,000 inhabitants or over, $25; HyOOO to 40,000, $10; 10,000 to 20,000, $5; dealers in soft iMifci, ttoee mMm wifc drleks ovMde eorpemto Baits, $2. Distillers of brandy — capacity 5 barrels or over per day, $50; less than 5 barrels, $25; distillers of whisky — capacity 10 berr^ per day or over, $000; S to 10 barrels per day, $900 ; 2 to 5 barrris per day, $100; 1 to 2 barrels per day, $50; less than 1 barrel, $25. Directories — in dis- melB of 60.000 inhabitants or over. $50; 20,000 to 60,000. «K; lOyOOIl to mjm, fMH Dov and peay *oer»-iii eewtta* eC 10.000 or over, $20; 30,000 to 50.000, $15; less than 30.000, fHL Lonch houses and atands— cities of 8,000 inhabitants er wer. HO; 0^000 to $6; wider B.O0O. $2m ESee- tlle nght companies — cities of 100,000 inhabitants or over. 1750: 60.000 to 100.000. $750 ; 20,000 to 60.000. ^fiOO; 7.500 to aO^OOO. $200; 4,000 to 7,500. $100; 3,000 to 4.000, $50; 2.000 to dydnK eeleMidiflMnta, wmk #ne by hand, in cities of 60,000 iBluibltonts and over, $15; 20,000 to 60,000, $10; less than mflm, 10; work doM by ateem, in cities of 20.000 lahabitants er ever. |8i: MyMI to mjm, ftsioo: tyioo to ]«0N^ |7.50; l^piiiild imder. $2.50. Feather rmovators, in each county. $300. IHlfim fees of witnesses or oflftcera of court — counties of 60.000 totelHeato' w ewer, flOO; lOvBQO to OO^OOQi |80; 10,000 to 20i0Q0, fS; lees than 10.000. $10. Ferries— cities of 10.000 inhabitants er over (or wttbia 5 Miles), $50; 5,000 to 10.000. $30; SjOOO to MflOn, lat; laie tlMl iyOOO, $5; counties more than 0 miles firom mm, IBl lleriato-dlBlricto of 60,000 lahebttanta. $2S; 20.000 to tlpllk |10; less than 20,000. $7.50. Flying Jennies— cities el «nir aOuMM) Inhabitanta. $5 per month; under 30,000. $2.00 per' wmaA mA, Itol Mto toDera^ fKL IMt etiiiii ritt— of ■OyOOO tnhabltante or over, $5; under 50,000, $2.00. Futures «i cxdMmge— cities of 30,000 inhabitants or over. $000 ; 20,000 to aOjOOO, $400; under 20,000, $90a Games— biUiard tables, peel WMeii, allaye, abootlBK pdMee, ete.---In districts of 20,000 inhabitants. $10; 5.000 to 20,000. $6; less than 5,000. $2.60; toveetment from $000 to $1,000 to dMrkto 00 000 !«ir^>; i?2()0.(K)0 to $300,000, $2C0; $300,000 to $-10o!ooO, $200; $400,000 to $500,000, $300; $500,000 to $780^ $400* 87«MWO to 81j000j000, $500; $1,000,000 to fZ^MMMMMI. .$Tr»o! $2^860 to $B4MMMMM. fWWO; 85,O0O/)0O and over, $1,500. Any company chartered onder laws of foreign mam, MR doing business as domestic coriK)ratlon. shall pay a privilege tax of one-tenth of 1 per cent on authorized capital stock. (Insurance companies may deduct fees paid Insaranoe commto Domestic mutual or assessment firt» insurance companies- filing copy of charter, etc., $15; filing annual statement, $ia Other companies— filing copy of diarttf, $80; annoal atoteoMBt, lite, 825; aanoal atoteawat, oOier t|H« Me. $18; certMcato to agent, $2. Agenti^ toes.— Commenclug between January 1 ana Apm x of ea ment of grounds upon which to build and pioflds Sdiool- houses or free public high schools, and the necessary grounds apportaumt thereto, all municipal corporations owning, or wldeh BMy m fMnra own. aajr Ikea pekHe MM or free pebUe high school were given the right of eminent iImhIh Fraternal boi^claiy associations or societies were required to ptj to 13m fnaonmoe Cfwnmlsstoner an annual license fee of |ia Wa fee is in lien of all elfenr taarn nmpt ^■■tf eo faal Mtate and office equipment. Tte percentage of the general revenue of the state appropri- ated to tte geaeral odoeatkn ftmd was laerBasea from 25 to 33i. The legislature in this act made further and liberal pro- Tistons for increased efficiency of the public school system In fHMfal and OMOOxaglng the establishment of deparlmoits of Industrial waiic teaw eeoaoalai^ ■snesl tnMbm, and Ub> dred subjects. Provision was made for the creation of road-Improvement districts upon tte apf^lleatkm of 28 per cent of tte freebcriden residing within the territory of the proposed district, wMff f are empowered to issue and sell interest-bearing bonds for the purpose of gradhig, graveling, and improving the public roads within tte district Tte teard of road-teproTeBient dis- trict commissioners fixes the tax rate for paying the interest on and retiring said bonds at maturity. This tax is in lieu of all otters for road purposes wKSdn ttw district. The county courts may issue bonds for highway purposes la tte eoBaty* add Issue to be ratified by two-thirds of the voters of the county, a tax to provide for such bonds to be levied by tte oom/lw courts. Municipalities or taxing districts having a population of less than 100,000 were antteriaed to iasae bonds for the purchase e levied and colleeted Cor toe fnrtter matotOMUMS of public roads: Provided, That a majority of the qualified ptapsttj tax-faytoc voters of the county, voting at an election to be held for that purpose, shall vote such tax, not to exceed 15 cents ou tte fieo valuation of toe p e op s ity sobjeet to taxaCien te audi county. And the legislature may pass local laws tor Ite maintenance of public roads and highways without tte loeal notice required tor special or local lawa. Sec. 10. The leglriatnre ShaO teva no power to rriease tte Inhabitants of. or property in, any county, city, or town from the payment of taxes levied for state or county purposes, unless to case of great prtllc calamity in any sack county, city, or town, when such release may te made by a vote of two-thirds of each house of the legislature. Sac. 11. All property, whether owned by persons or cor* powtlons, stell te assessed for taxation and tte taxes paid in the county where situated, but the legislature may by a two-thirds vote authorize the payment of taxes of nonresldenta of conntfes to te made at tte ^Bee of toe comptrolter of public accounts. And all lands and other prc^ierty not rm- dered for taxation by the owner thereof stell te aSSesBSd at ite fair value by the proper officer. Sac. 12. All iwoperty sabjeet to taxation to and owned by residents of unocsudzed counties shall be assessed and tte taxes thereon paid to the counties to which such unorganized counties stell te attached for jodlcial purposes; and lauds lying in and owned by nonresidoite of unorganised counties, and lands lying in the territory not laid off Into counties, shall be assessed and the taxes thereon collected at the office of tte OMnptrolter of tte state. Sec. 13. (Provision for tax sales and redemption.) Sec. 14. (Election of county assessor for a two-year tetn.} Bkc is. (Taxes on land to te a lien thereon.) Sac. le. (Sheriff to te collector of taxes for tte covnty, except in counties having over 10^ tuhabitants. When a col- lector is to be elected.) Sac. 17. Tte qieef flcatf on of tte objects and sobjeeta of taxa> tion shall not deprive the legislature of the power to reqnire other subjecta or objects to be taxwl, in such manner as may be consistent with the principles of taxation fixed in this con- 8titoti any purpose riwn ever be lawful iw aa^ ana year iHiii^ ttaU exeeed 2| per cent of the taxable fwperty of andl idly; and no debt shall ever be created by any city nnleaa at fim aame time provision be made to assess nnnally a raai liiiit anm to pay the Intereat thereon a rinking fund ot at least 2 per cent tboreon. 6l Counties, dtiea, and towns are authorized, in such » aa may now ■§■■ aa ikb «is commissioner. (7) The governor, comptroller of pUbBe ueoountSi and Urn atata traaamer eonatltuta a board to ealeninia tiba ad tax to ia laviad each yaar inri State R£V£nuk8. 1. Base — o. The property included and exempt. — All prop- erty, real, personal, or mixed, except .such as is ex- pressly exempted, is subject to taxation. (1) Beal property, for purposes of taxation, is construed to ineluda tha tend ttadf and aB buiMh«i^ atrwtMi ant improvements or other flxtnres thereon, and .nil rights and privileges appertaining thereto, and all mines, minerals, qnar- lim, and toadlate and under thb same; alao standing timber. (2) Personal pnqperty includes all goods, ehattda, and effects, and all moneys, credits, bonds and other evidences of debt owned by citizens of the state, whether the same be in or oat of the atate; aB ddpa^ haata, and i inauia Htirnginf to inhabitants of the state, if registered in the state, whether at home or abroad, and all capital invested therein; all moneys at interest wttthi or without the state doe to the person to be taxed above what he pays interest for, and all other debts due to such person over and above his indebtedness ; all public stock and securities; all stock in corporations (except nati(mai at Of the atata owned ty lartliiilii ; aB personal aetata of moneyed corporations, whether tha oiumen thereof are resi- dents or nonresidents; the Income of any annuity, unless the capital of such annuity be taxed within the state; all shares in ma^ national bank ; an Imprafuaiita autde by peraena m by Ikni, ll» titia t» which is atBl vaatad In tht < TAXATION AND REVENUE SYSTEMS— TEXAS. m or In any railroad company, or which have been exempted from taxation for the benefit of any corporation whose prop- erty is not subject to the same mode and rule of taxation as otter ptuperty. (8) Exemptions in addition to public property are: Houses used exdosively for public worship, the books and furniture therein, and the necessary ground; public colleges and acad- sndes, with thdr lands; endowment funds of institutions of learning; all buildings used exclusively for school purposes; cemeteries ; property used for public charity ; fire engines and UMlr bulldfnga; public Ubrarles; houeehold and Utdien fnmi ture not over .$250, including one sewing machine; annual pensions granted by the state and by the United States ; farm products in the hands of the producer and family supplies. 6. Assessment. — In general, there is but one assess- mntt, mtde Anmully by the county assessors, which forms the basb of state tad oounty taxes. All prop- erty is assessed as of January 1, at its true and full value^ which is the price that could be obtained for it at a private sale where the property is situated. The taxpayer renders to the assessor the list and value of his property, and the uBeBBmr is required tb surewr the owner that the inventoiy contains a true, full, and complete list of all his taxable property. The valuation as rendered in the list of the tax- payer is to a certain extent binding upon the assessor, and if he is not satisfied, he must refer his estimate to the board of equalization of the county and notify the taxpayer. Provlak» la madi for the aaaeaament ^ bade taxea for prevloua yean in wMdi pi u pa K ty eerapeil being r a n d ea e d or assessed. Credits are assessed only for the balaiice above indebtedness, but no dadneUon la allowed on aeeauat of aiqr hand, nole^ or obligation of any kind given to any mutual insurance eoHK pany, or subscription to capital stock or benevolence. Property owned by residents and located in unorganiaed counties is to be assessed by the aaaeaaor of the county to which it is attached for Judicial purposes. I^iuds of non- residmts lying in unorganized counties are to be assessed by the oomptnriler of puMIe murmmtM, Vha heard of equaltaaUoa for this property consists of tta gaiwa r, Cho attonMy fManai, and the secretary of state. The property of corporathna la aaaeanod the same as otber iwup a rty, in accordance with tbm constitutional requlreawut. There are in addition, however, various special corporation taxes. But shares of capital stock of corporations which are taxed on their capital and property need net be Hated. National banks are assessed on their real estate, and their aharee are assessed to the individual holders thereof. ATI the property, both real and personal, of a state bank is subject to taxation. Bank ofleera must make a awom atatament af Shareholders nnd their holdings, and shares must also be Uated by the shareholder. Shares are taxed, however, only for the diSerenee b e t we en fbm actual «adi value and the propor- tionate amount per share at which the real estate of the bank is assessed. Taxes upon the shares assessed against the share- holder, if not paid by the shareholder, become a lien upon tbm property of tha haakhw c o «gor a l l ea> Dapoalta are de- ducted from aasetfi The railroad trade and all the property of railroads tliat is located in organised oountiea, except the roUiag atodE, is to fee asNsSit te tt* eainM aaA iMocpacKled tawas aiitf cItliB, like the property of individuals. But all railroad property, including the roadbed, in unorganized counties, must be listed with the comptroller of public aceounta. Rolling atodc la aaaeaeed 1^ the assessor of the county In which the company's principal office Is located. The assessment is then revised by the board of equalization of that county nnd apportioned by the comptnller of pUMIc acoomita to the aeveral eawMlea in proportion to the diatanoe that the road runs therein, aat listed on the assef?sment roll as other personal property. The value uf the fruuchises and of the intangible personal propnty T per eiat; ea all In excess of $500,000. 8 per cent 13) Paasfng to any other pannB, aatoial or artificial, the lato la 4 per ent ea any value in escees of $000 sad ap to fMuOOO; in excess of $10,000 and up to $25,000, 5J per cent; to eaneae of $25,000 and up to $50,000, 7 per cent ; in excess of $nyOO(l and to tMMMNO^ S| per eeat; to «a»cai of flOOgOOO aad 'IP to $illl M l08i 10 'w^r mmti en '^idl to' '—eeai eff $llOOyOOtt. n per cent. The tax is assessed upon the actual or market value of the property, and the court may appoint two appraisers to fix sndi Tahie. If not paid within six moniha after daalh of the deQednil» the tax beam intanet fraai snoli doath nntil paid. D. oonKMunoar cans. Corporatiiiiis are, in gsnecml, lazed under tile gm- eral properljy tax above described. There are, in addition, the Mtmiag so-eaUed ^'ooenpation'' taxes: Every domestic corporation chartered under the laws of the state is required to pay an annual franchise tax of not less tlian $10, computed as follows: Fifty cents on each $1,000 or ftfacUon tteeof oi anfhortoed capital stock v» to tUOOOgOQO; 25 cents on each $1,000 in excess of $1,000,000. When the aggregate amount of the capital stock issued, pins tHe soipiaB aad oadlTlded proflto of tiM corporatioo. exceeds the authorized capital stock, the franchise tax riHU bt computed upon the basis of such aggregate amount. Bsch foreign corporation obtaining permit to do business in the state aliaU pay feee as fWtows: VUly doOaia tor flMt $10,000 of authorized capital stock; 910 far eacH aMltls«a $10,000 or fraction thereot OorpoiatloBa eagajed to aMwatoctai^ «le^ rental. leaae^ or operatiott of all ktads of cars, or In eoadocttag, opemtins, or managing any tolegraidi lines shall in no event pay more ilian $10,000; mutual bnilding and loan companies, whose stock ia withdrawable, shall pay a fee of $B0 for tot $M0^O0O or fractional part thereof and $10 for each additional $100,000 or fractional part, with a minimum fee of $200 and maximum of fUMMh. Ite fanara to pay tte tax whea daa a peoalty oC 25 per cent is added, and if not paid by July 1 following tta corporation forf^ts its right to do business In the state. Foreign baOdtag and loan companies shall pay not less than $200 and not more than $l,00a Exempt from the franchise tax are Insurance companies, tranqwrtation companies, and car companies wliich pay Oa mmmn tax ea iiaai i s m ^ toi Owfper atf aMi far pabBe par- poses aad veBglous worship, for agricultural fairs and the encouragement of agriculture, for educational purposes and public charity, and cemeteries aoC tor prirate profit, and water a s e rs aasoclations Incorporated to aid peopto to a«M eeetteai are excepted from charter fee and franchise taxes. Certain public service corporations are required to make annval repmrto to ^ coaip tr ei l er of pabHe aceonnta. aad on the basis of these reports are taxed on their gross receipts within the state at the following latoi^ pejeble Qaartorly anloss otherwise specified : Kpraa compaaiei^ 9} per e«k ef iMr pass feeaipl^ pmjh able annually. Telegraph companies, 2} per cent eletllic iHiLi, etoeMe peaar, and aalaiauiks eoBi» panics, in cities of 10.000 to 25,000 Inhabitants, ono>foartt «f 1 per cent; in citips of 25,000 or more, one-half of 1 per cent Collecting and commercial agencies, one-half of 1 per cent StodE, refrigerator, f^alt^ 'MA eOMT ear eia^paalii^ S pmt cent of their gross receipts. Pipe-line companies, 2 per cent DoaMillc lito Ine o r a n ee companies pay 3 per emt of th^ graee puinitoui receipts (provided that if any ttfe taeomnee company has one-fourth of its entire aw»ets invested within the state, the tax shall be 1 per cent of the gross i»eniinm receipts ; If eaatelf ef tto eallre aamto tefaitoi wMUa «ba state, the tax shall be one-half of 1 per cent). IJfe insurance companies not organized under laws of Texas, pay 8 pw cent of grom premfom receipts (provided, if any such company liaa 80 per cent of its total nmrtm tafseted to pconi> Issory notes or other obligations secnred by mortgage, deed of trust or other Hen on Texas real estate, the rate shall be re- «ai»dto lA iw«iBt; lf «>pereiBt;«iiaBtoriMllbe2ft per TAXATION AND REVENUE SYSTEMS— TEXAS. eeat; If 76 per cent Oie tax eball be 2 per cent). No other oc- capatkm tax shall be pjiid to oitlier stato. county, city, or town. All VUe Insaraaee oompuuies, both foreign and domestic, are re- quired to tovest 7B per cent of tbe amount of their Texas reserves, as required by law (if excoodiug $5.er cent of the gross receipts ; in cities of more than 20,000, tliree-fourtlis of 1 per cent This provision does. not apply to a •tnet railway or traetloa company wbolly mUUm aagr town of less than 10,000 inhabitUlta. Wholesale dealers in si^ituous, vinous, or malt liquors, one-half of 1 per cent of groee recripta from aslcs. Ttetooek aad law Mt pabUaher% 1 per csnt of gm re- etfpts. Telephone eoawanles, li "per cent Oil wetls, one-half of 1 per cent of all oil prodooed at tbe average market value thereof, l^rminal companies, 1 per cent . Tbeoe taxes are paid to Oe state treamrn. A pmnlty cf le per aeat la added tor taShn to pay witUa 80 days after tta tax becomes due. Sleeping, palace, and dining car companies pay a tax of 6 per cent of ttieir groes reoripta ftom aU sources whatever within the state, except from the buflTet service. This tax is in lieu of all other taxes upon such car companies, except a tax of mie-fonrtb of 1 per cent on Hie valoe of their eapUal ■todit to nee to the state, based on reports to the comptroller, beiag ttmt proportion of the whole car>ital stock after deduct- lag Om amount invested in real estate, mtinufacturing plant, materials, and pcapertlea odier than itoeptog; palaea. aad dto- Ing cars a nd ndilpmwits that the sMai to the state beer to the total mileage. Persons or corporations taxed as above are exempt from tbe tax on tatanglble assets. Corporations p.i.ving the state and county taxes upon their intangible properties are relieved from liability for the pay- ment of all oeeapatton taxes measured by groes vecrtpts. Printers' mutual fire and storm, and all mutual fire and tornado insurance companies which transact business in only 4me county shall pay annually to the Insurance conwnlsiiooer aa a toe for flltog annual report $B^ aad aaeb aasodaHan tfmU net pay any franchise or other tax. * Brety mutual fire, storm, and lightning insurance company Aall pay annually to the Insaranee coaHnlasloner oae4wlf of 1 per cent of all gross premiums received, and no odHT tax jtell be required of such mutual insurance companlea. a. nii s mwe vAzn, uobhsbs, akd nw. Tliere is an elaborate fijystem ysiclan, surgeon, oculist or medical, or other 8i)ecialist. $50; local physicians, $5; shooting galleries, In each county. PO; Inlte. cane, and doll racks, $25; billiard tables (used for profit). $20; pools on horse races. $5 per day; 9 or 10 pin aUeya, $100; hobbyhorses or flying jennies, $15. Xheatera— flVv every theatrical
er day : 10,000 or over, |5 per day; provided that this tox ShaU not be collected where the performances are exhibited in regularly recognizeti opera houses or theaters, but in lieu of such tax the managers of said , opera houses and theaters pay an annual oce^tion tax of f2B. Modiants removing from ^ace to place and offering for sjile " bankrupt stock." " fire sale," ete, first month, $100 ; subsequent montlis, each, $20 ; if burtness Is to conttoue 6 months, each flO: If bosinem to to oonttooe 12 months, to adiittton to lUO «he asm seqnlted of regular mer- chants. Circus or wild west show.— Admlmfcm 75 cwto tar ead exhlMttan, $2X1 00 to 15 emits, $900; 60 cento or less. $150. Fortune tellers, clairvoyants, and mesmerists, for each county, $10; sleight of hand, $25; dog fights. $500; cockpits, $50; concerts, f* tor eadi pertormanca; Insnranoe adjarten and agents, annual tax. li^-htning rod agents— to state, $100 ; to county. $50 : dealers— to state. $36 ; county, $18. Cot- ton brokers— city of 10,000 Inhabltanto and over, |S5; less than KifiOO, $18. Pawid»r(*ers, $150. Sewing machine ag»- cios— to state, .^lo; to county. $7. Loan agents— to stite. $150; to county, $15. Credit agencies (no county, city, or town tax), $300; skating rtnks, $25; basAan parks, to towns of 5.000 inhabltanto or more. $2.-; ice dealers— city of 20.000 Inhnbi- tants or more $50; 10.000 to 20.000. $30; 5,000 to 10.000. $20; less than 5.000, $10. Race tradts— 1 mile, $100; one-half mile, $00: nMmographs, etc., where fee Is diarged, $25: kineto- scopes and cinematographs, $25: panoramas— state, $10; county, $2- ExIiibitlons for Siile of medicines— to state, $30; per exhibition, to the county, $2A». C lemmlarten merchants— city of 10.000 Inhabitants or over, $60 : less than 10.000, $25. Cigarette dealers, $10 per annum. Persons engaged in traflBc in unearned wages of others. $5,000 (county may levy tax equal to one-half of state tax). Liquors. — Retail dealers, selling in quantities of 1 gallon or less, $375; wholesale dealers, selling In quantities of 1 gallon or more, $3T5; dealers selling malt liquors exdn alvely. $62.50. Ench office where shipmenta of llQBors are dellfeiad C. O. D., state, .$5.(KX) iier annum. Persons selling at i-etail nonintoxicating malt Uqaors to eootttlee. fuBtleei^ pradncts, dtles, or towns where the sale of intoxic.iting I'quors is prohibited shall pay an annual state tax of $2,000, and the counties, cities, or towns may levy a further tax of not to excee*! $1,000. Selling or offering for s-nle, .md (or) soliciting orders for intoxicating liquors In such territory, state tax. $4,000. local tax not to exceed $2,000. *' Cold storage " of liquors betonging to ofiiefa, $2,000 and not to exceed $1,000 for the local dis- tricts. These taxes are to be paid not leas than three months before the occupation begins; all arrearages of taxes are a lien vpam all the stock and ftxtares used to the bmAasH aMdi may be fnedosed by sale. TAXATION AND REVENUE SYSTEMS-TEXAS. S8S ■■eretary of state. — Chnrters and amendmeiits nf railroads, iilipapli lines, street railways, and express companies, re- «•■«■» Miir fHMMNIO capital, $200; for each additloiial $1,000 fff oipital, 50 cents; clurten and amendments of cor* poratlons for relJjrious. benevolent, charitahle. educational, masionary, literary or scientific library, fine arts, pobile pait% and piftlle cemetery pniiMwes, enconraffement of agrt- enlfnre or horticnitnre. $10; corporations for otiier purposes, flOfor fliat 110,000 of capital ; tor each additional $10,000. $10 ; riiminitllllMra, ofleial cntiflcatca, lemission of fines. $1; war- ntnt of reqolsltion. |2; charters of ttemMl and dock ewponi- tiona, 1300: foreign corporations, capital stock less than $m,MXI, ISO: for each additional $10,000, $10; copies of docn- • ■■nil 18 c«iia.f^'«acll 1011 iroids. Commissioner of iOMfMwe and baatimt.'-mam f*^* tw of insonince cmnpany. $25; annual statement or certificate. $20; cartiieate of authority, $1 ; valuing policies of life insurance •ompaniea, for encSi $lfimj!m of Insnranee, flOi Fllinf diar> ter of casualty, life, accident, and health compantoai, $20; annnal statement, $10; certificate of authority, $1. Coopera- Hm IMiHiiauui company, anuoal alatamait $10; certificate m antfesffty, $L Motual flre^ UghtninR bail, and storm eom- Wmim, charter fe% $»; licanw or 'itMina. mim «Minl MaliimLnt. $ia UMBwt toarift-^lntMi, Mcwa^ m; cartMleat*. ftO; pftmmacists, e3camination and registraHon, |B; p|| yrf raw. Commissioners' courts of the several counties have, in general, the power to levy one-half the occupation tax levied hy the state upon all occupations not spe- cially exempted or profided for otlMrwin, and ia> dii^^ tlie sale ol Uqaom Municipal Kevenuxs. 1. Base — The property, real and personal, within the munici- pality, mbject to taxation by the laws of the state, may he taxed by eities and towns. The city council has power to provide by wdinaaoe tor tiie — thereof. Tim ai« mniikipal bowdi of aqaaliMtaoii. 2. Bate— The city council or board of aldermen of any city oP town has power by ordinance to levy a tax, not exceed- ing one-fourth of 1 per cent, on the assessed value; also SS cents on each $100 for improvfloifflits and con- itniction or puduMe of paUie property, and Ift on each $100 for roads, bridges, and stroela. 3. Collection — Collection is to be provided for by ordinance. There are statutory provisions also, analogous to tilose lor collection of state and county taxes. n. Fou, TAxm, Cities may levy an annual poll tax not to exceed $1 on every male iiAablteBt over Uto age of 21 years (idiots and Ivoaties eieepled) wlio is a nsideiit thereof. All males not exempt are required to work on the roads in rural districts or, in lien thereof to pay $& per annum. 0 Aim n. mBwarAMcm Atm iMimtofioir latsBHk There are no nmnidpial inheritance or special cor- ponitioii taxes. X. BUSINESS TAXES, I ll lilll— |^ AMD 1X18. The mayor and board oi aldermen of any inoorpo* rated town or city may levy one-half of the <»rCTipatlon. tax levied by the state on all occupations not spe- cially exempted or otherwise provided for, and they have the same power to levy taxes on occupations and the sale of IfqwitB as the county commissioners' court ScwooL BsvxNiTai. The constitution provides that one-firarth of the revenue derived from the state occupation taxes and a poll tax of $1 are to be set apart annually for the support of free public schools; and in addition there is to be levied an annual ad valorem state tax of not to eoraeed 30 conte on $100, sufficient, with the avaU- TAXATION AND REVENUE SYSTEMS— UTAH. able school fund arising from other sources, to sup- port free public schools fcnr not less than six months in each year. Counties are to be subdivided into school districts, and the commissioners* couite oi the several counties may levy a spedid tax of not to exceed 80 ceilte on $100, provided it k atttiKviaed by vote of the taxpayers of the district. The constitution establishes a permanent school fund from the proceeds of the sale of public land and from other sources, and the interest derived there- from and the school taxes make up the available school fund, which is apportioned to the several conn- ties <^ the state aceoidiig to the achot^ population of aadi- LBGISIiATION AFFBOIIKO MEyBWUg LAWS: 1918. The state Are insurance commission was created to consist of the coBunissioner of insurance and banking and two mem- bers appointed 1^ the governor for a tmn of two years (one retiring each year). This commission has general supervision over the fire insurance business of the state. For its support all fire insanuiee oomfiaBies pay a tax of 1| pw cent of tlieir gross premiam. The buildings and grounds of Young Men's and Young Women's Christian Associations, used ezciusiveiy for the pur- 28S pose of furthering of religious work, and the bo(ric8 and furni- ture contained therein were exempted from taxatiMl. WlMtienle Ilqaor dealen were required to paj an eOBvpattMi tax of i of 1 ix>r cent foaflerly of Uie grooi receiplB for tii» preceding quarter. The organization of mntnal hail Insaranoe eompeides was authorised upon the payment of the following fees: Applica- tion fee. $25; charter foe, ?25; for filing annual statement, $5; certificate of authority, $1. In addition to these fees such companies pay an annual flranehlae tax of $80. The organteatkHl of mutual firo, liiilitniii':. nnd storm insur- ance companies was authorized upon the pjiyment of the fol- lowing fees: Application fee, $1; charter fee, $20; for filing aSMMl statrasent, |10; for each Ueenae or renewal, $L Thejr also pay a tax of * of 1 i^er rent nt riMiion lawa to ISlS ladvatve. Sec. a The l^lature ahaU providi br law a milftMni and eteal rate of ■mil i and tazatfoa en aU property in tto state, accoidteg to its value ia money, and shall prescribe by general law sndi reguiatlooa ae shall secure a just valuation tot taxation of all property ; so that erery person and oorpoca- tion diall pay a tax in proportion to the value of his. her, or its proiierty : Provided. That a de tricts, municipal corporations and pti^Uc libraries, lots with the buildings thereon used exclorively for either religious worship or cbarltiJ>le purposes, and places of boilal not MA or aaed for private or corporate benefit, shall be exempt from taxation. Ditches, canals, reservoirs, pipes, and flumes owned and used by individuails or corporations for Irrigating lands owned 1»y snch individnals or eo rpw a t lo M, or Ike inffividiini members thereof, shall not be separately taxed as long aa they shall be owne atloo. Private tankm, brokers, and foreign banks are assessed on tta average talance (tf crodlts over liabilities for tta 90 days meeedlng tta veriaai Haf at of tta t^wflmaa of tta business required. Every perwm Is «itltled to deduct from tta gross amount itf ciadlta tta awoiiiit of aU taaa Ma dttta owIbk by blai» teaar TAXATION AND REVENUE SYSTEMS-UTAH. 2S5 institution or society, or to the capital stock of any corpora- tion, and snretyshlp obllgatlonai The capital stock and franchises of corporations are to be listed and taxed where the principal office Is located. But the stocks of any company or coriwratlon which Is taxed on the property re pw e airtad by tta stock are not taxed. All property and franchises, except those derived from the United States, owned by railroad, street railway, car, tele- graph, telephone, eiectrle llfSit, ptpfrVae^ power, canal, lrri8a^ fiig, and express companies operating in more than one county are assessed by the state board of equalization, and appor- tlOBed to each county in which they are located. The assess- ■MBt Of nOfoada, otraet railroads, tdegraph. telephone, elec- tric light, pipe-line, power, canal, irrigatinfr, and express companies' rights of way, track, and other real property other tban franeblse and rolling stodc. Is apportioned In proportion to tte value thereof in each county; that of the rolling stock and franchises of railroad companies according to mileage by tta unit rule. The board of county co mmiss ioners apportions tta ■wiiiaaii nt to tte aatanl «itlii» Wnm, wdbmei, read, or attar taxing districts. Mineo are assessed on ttalr net proceeds on the basis of twifled statements by tte prodooor, of wbldi tta reeocd la kept In a special assessment book for mines. Tlie asses-snient Is apportioned to the county In which the mines are situated. Tta net annual proceeds of coke, bullion, and matte made ftom «B«Bxed eoai and one Is «aaaMA a gndaet Of ayaas tad taxed as personal property. Improvements, buildings, erections, structures, and ma- ehlnery of mines or mining dalaas wMtt have a valne lade- ptndwit of aocb mine, or supplies used in mills, reduction works, or mines are to be assessed as other property. Net proceeds and Improvements, etc, are assessed by tta state board of eoeaUaatlon. All stock brought Into the state by nonresidents for the purpose of taing grazed and all stock removed from one county to anotber for tte purpose of betaig graaed any lengtt of tbne arcaoflhif 20 days Is transient stock. The tax on transient stock owned by residents is paid In the county where owned. Wtan the stock Is brought Into the state, nonresidents pay the legnlar aaaaal tax aa on proporty permanently located in the state, for that portion of the year that such stock grjized or ranged in the state, provided that proof is made that such moA was taxed In oome ottar etate. Tta tax la coileeted In tte county in which the stock Is first found after January 1. The fund so collected is apportioned to the several revenue districts In the county. All. district school funds received aador this act are apportloaod t» tta sevanl actaal dialtleto as the county school fund is apportioned. A tax of 4 mills on the dollar on the value of all sheep and goats, and 2 mills on tta dollar - bnlldUia and loan association. $5; annual statement, r. $2; certificate of authority, $3; filing and cortl- ^fttm l«t^ta haalEer^ prdiminary s ta teme n t, |3S; qaaitMly staliHnrat of each bank, $5; filing acceptance ot provisions of constitution by corporations and issuing certificate, $.1; war- rant of arrest upon requisition of other states, $5 ; filing papers gB— a Hr» IS; osptaa «f rmpma, psr fMla^ 16 eeata per folio. 20 cents; for searching records and state, $1. Chauffeur's fee, $2; motor yehiclea, $2. For flIlBg mait or narks of ownenldp to be aied in aunt* in^. st.iinplns, or branding cans, bottles, etc., $2. Tlie state auditor, the clerk of the supreme court, aad tlW board of land commissioners collect certain fees. Insurance dspartoMBt— Svary laeiirsni'>i ceaqpaay riteU paf the following fees: Fillnji statement for admission (foreign companies), $00; filing certified copy of acceptance, by foreign compaalai, of prnMons of state eoaatltvtlon, $S; flUnc vvm m of attomar, $1 ; flllns articles of Incorporation and by-laws of foreign companies, and examination thereof, $25; amendments, fbrelgn companies, $5 ; filing annual statematt, $50 ; certificate of aatlwrlty. $5; carCtfleste af aaOMNrttr far aganla aad aoUel- tors, $2; preparing synopsis of annual statement for publica- tion, $5; each copy of any papers filed, per folio, 20 crata; affixing seal, $1 ; filing annual statement of county BmtSal flia and llfllitning companies, $1. The commissioner of insurance collects from building and loan assodatlaaa lUt tor cadi daj required to examine such company. city or town hailaff a regularly organized fire department shall pay to the state commissioner of insurance 1 per cent of the amount of premiums collected on fire and lightning Insnr- aalntaining a firemen's fund. Fraternal, religious, or benevolent societies pay an annoal DM Ok fO. LaKeaaa ler roreign zvannMU nsnnuMS^ ^n, aanapc from other taxes. Bank commissioner. — Fee for annnal examination of bank: WlMn the aggregate assets are $100,000 or less, $25 ; more than ^^S^J^^^m^ iikHkdi juigiilli iiio^p^^ ^^kfl^k ^P^IO^^^t^^^ m^s^PB f^^^t^B ^P^IO^^^BO^^ and not more than S.'iOO.fKX). $.'50; more than $.'»00,000 and not more than $1^)00,000, $00; more than $1,000,000 and not; more than $S,O0O,O00t $78; more than $8,000,000 and not more than $10,000,000. $100; SMre than $10,000,000 and not bmnw $1.'>.000.000. $150: more than $15,000 .0(X) and not mors $25,000,000, $200; wh«i more than $25,000,000, $250. jheeooBtaBla atawtaattsa, |SB; aHmal Ucsnas isa, lOL Physicians aai surgeons, examination, $25; OfeHaMeik flS; admission to practice from another state, $78. Dentists, filing application for Ueaase aad examlnatloa, Hli; I s s a aa e a of licsnse, $5; cortllled copy of UceiMe, 9U0; Meiaaa without examination. $25; certified transcript, per folio, 25 ecttts; certificate of character and attainmmts, $5; other cer- ■sai, 0$ tmtB; mdb. aaanal Heaaae fee, $1. Pharmacist, license, not exceeding $15; assistant, $5; license to pharmacist registered in another state. $25: assistant, $15; renewal of license for registered pharmacist, $2; for assistant state board of veterinary medical examiners to practice yeHrluary medicine, surgery, and dentistry : Examination fee, $8; dOsa, |1 amnially. nwsa ttm are applied to the Teler- Inary fund. The state board of horse commissioners — Examination of animal by inspector, $10; renewal license, $2; certificate trans- ftr of onasHitfp of aaiaad, |t; d^ileala eorttteate, |L These fees are used to defray the expense of Inspection. The department of live stock : All cattle intended for breed- ing or dairy purposes are inspected before being admitted lata tto alati or Atpped oat of tto atOa; a iM of |B la charged for iiMia«iiin «f int aaiaal, iai II iir tlonal »n **nfl l. TAXATION AND REVENUE SYSrrisalS— ITTAH. The state dairy and food commissioner, who is ex-officio sealer of weights and measures, collects the following fees: For scales of 100 pounds capacity or less, 75 cents; 100 pounds aad leai dOO poondi^ fl; 600 pounds and loss than 2,000 poaadik $L80; 2,000 pounds or over, $2.50. For any nests or aets of measures, 75 cents; £ot any yardsticks, 25 cents. Architects, examination, $15; license, $10; areiittB^ prac- tlelng to atate beftae creation of the board, license, $10 ; county recorder's fee, $1 ; annual license fecb $5. Penalty of $5 for nonpayment of annual license fee. The state aaglneer collects eertaia fees for Irrlgatiom and water rights, and pays same into the state treasury. A fee of $1 is to be paid to the sUte recorder for each " mark or brand" recorded. The state flik aad gaaw eoaHriaMHi eoDaeta esrtaln fiMB for licenses. The county recorder collects certain fees. The state kortlealtDral owna i ti sl oa eoOecti a tea of nJSO Mr linaaa to mtt aoiaary stock. F. THB IHOOMa TAX. Tbara ia so ineoaao tax in Utah. OutijU'i BsmnnsL A. GENEBAIi PKOPEETY TAXES. 1. Base — The property induded and the aaaeasmeiy^ and eqaal- iaatkm tbesreof are tiia aana for county aa for atate 2. Rate— The board of county commissioners was authorized to levy for the fiscal years of 1911 and 1912 an ad valorem tax not to exceed 5 mills on the dollar for general purposes, and one not to exceed 4 mills on the dollar for county sdiool purposes, and cme not to ex- ceed 1 mill on the dollar for the cars and maintanance of fw 4^e —* aiisk and oliianriaa dependenl poor. Oonnty commissioners may levy and collect a " special road district tax " ; the amount to be assessed according to distance of property from proposed road, ranging from 20 per cent to W per esat of tte Talaa of ssld property. They may also levy a special road tax not to exceed 5 mills on the doUar when authorized by a majority of the property owners. The boaM determines the rate of tery aad coOoels tlie tax for irrigation districts. The board of county commissioners Is authorized to levy a special tax of not to exceed 2 cents on each $100 of tamble property for ^ porpese of eieatlag a faad, not esoeeding $5,000 in the year In any one county, to be used to maintain exhibits of the resources of the county at domestic or foreign oacpositlons or fttira, and to eaoovraie Immlgratioa and In- Offaaae tfads la Oe prodaela of tlie state; CbUactkm of ooattlj as of state taxes is mado by tlM conl^r treaanrcr. B. KOXi TAXIS. There is an annual road poll tax upon every man over 21 and under 50 years of age who is not physic- ally incapacitated for work and not exempted by law. Honorably discharged soldiers, sailors, or marines, militiamen and regular volunteer unpaid firemen are exempt. The tax may be paid by two days' work of eight hours each, or in lieu thereof by a money pay- ment of $3. All money collected in lion of labor, except sock as is collected by incorporated cities and towns, is paid into the county treasury to be expended on the public highways. Collection is made by the road supervisors of the road district C AND D. rXWamOMXtM AND CXWPCWATiOlf TAXBS. There are no county inheritance or corporation taxes. E. BUSINESS TAXISS, LJCEN8JSS, AN!) FEES. The board of county commissioners has power to license, for purposes of regulation and revenue, all and every kind of business, not prohibited by law, trans acted in the county, and all shows, exhibitions, and lawful games carried on therun ontsido fiie limits of incorporated dties; to determine tiia rate of said Uoeua tax; and to provide for tbe eolleclion thareof. Tjtl|fK*r Hw wff^ outside of cities ami towns. ;ire granted by the boards of county commissioners, who fix the amount to be paid within the foUowing limits : Betail dealw, not less thaa $000 and not aioie Hwa |2^; wt tslBSs lw dealer and dla- tmsr. not less $400 and not more than $1,000; druggists or pharmacists, not less than $200 ami not more than $000. Brewers, annual caiMicity 0,000 hairels, not less than |S80; more than 5,000 and not more than 25.000 barn ls. not less than $500; more than 25.000 and not more than r.().ooo barrels, not less than $750; more than 50,000 and not more than 75,000 barrels, not less than fUOOO: more than 75,000 barrela. not less than $1,250. Clubs, not less than $400 nor more than WKI^ lieaass la paid to ^ treasora: of tbe county- MimicBAi. BEvaxms. A. GBMERAI< PROPEKTY TAXBS. 1. Base — The property indndad and the assessment and equa&ation thereof are tbe same lor city and town taxes as for slala tficl oo«ib^. 2. Rate— The city council of each city or board oi trustees of each town determines the rate of the general and si^ecial city or town taxes. 3. Collection — The collection, aa for state and county taxea, is fay the county traasorer. B. POLL TAXES. In incorporated cities and towns poll taxes are col- lected and expended for highway purposes, as pre- scribed by ordinance, similarly to the county poll tax. O JJI^ a^ llimRATO AND COaroaATlOK TAXBS. There are no municipal inhmtance or corpCHratioii taxes. I TAXATION AND REVENUE SYSTEMS— UTAH. Tjjon, ucKirsBS, and li cWtB city ooimcil detemiines the amount, terms, and iniliner of issuing licenses for hawking, peddling, pawnbrokerage, loan agencies, employment agencies, the keeping of ordinaries, theatrical and other exhibitions, shows and amusements, and tho Ijjy ticlnil flcalpcfSi dmtillM CTii' bralm, keepeis of pnlilie miiiefs for stages, ours, piMie houses, hsnks, ■■|n«9B companies, laundries, ha dtanem, itofikMpcvB, and the various lines of business. In towns the board of trustees has similar powers in Mpsct to liquor and other licenses. License fees or iMSi m any private oi»|Kinlioii or I wisin e i wiiiiiii C% eammSk, m boandi of trastees of the towns wiiiiiii Hm loiknriiig Boiils: r. Mt kaa than fSIMI and not mam ffeaa HUBOO; dealer and distiller, not less than $400 and not VbMU fljOOO; druKiato or pharmacista, not less than lai Mt MMfia tkaa IWMl Brawcra, ammal eapadty 6,1000 aa fttO; more than TkOOO and not more tban 25.000 barrels, not less than $500 : more than 25,000 and not more than 50,000 barrels, not less than $7li: lliore than 60,000 tkm myom lamia, not taaa Hmui 9MO0; mmm Tl^jOOO barrels, not less than $1,250. Clubs, not less than more than t2,00a License is paid to the. treasurer School Bxnxtujm. I constitution establishes a school fund, which is wffm&amA to conntieB, fnm the CJJS&ilf'^ tftpiMiclMids glinted by' the. IJiii^^ ited by a general tax levy of S miUs. The county w)mmissioners, at the time of the annual levy of other count}' taxes, must levy a tax not to eitceed 4 mills for school purposes. When the state, ooun^, and district school tax Isfiis mm insolBcieBl iw wdmtA purposes, after a lety «f not to exoeed 4 mills bf the oomiliy ■iwninissiiwew aai ft its of 5 mills by the sdiool district trustees, the iisie ilfpropriates the amount of the deficiency. TIbe county superintendent apportions tiie state and eounly school funds to the school districts of the eonntgr aooording to the number of school children re- sUfaf 111 ssidi district over d and under 18 years of Sparaal sciMMd taxes may be voted in the districts to purchase school sites, to erect buildings, or to pay current expenses, and to buy books, etc., for school libraries, in any sum not to exoeed 2 per cent of all taxable property, on the basis «f llie county ''VwiuMV' MVMi ditfMl'liM'iiAuMnl iiin unn A tax of not to exoeed S n^Us qa tiia dollar may b» collected, when properiy voted by taxpayera, in dtiei. of the third class, for public libraries, snd not to ex- ceed 4 mills on the dollar if a gymnasimn li main- tained in connection with the library. County school districts of the first class are as- sessed a tax not to exoead ft| mUb on the ddlar lor flopport and maintenanea of sadi stdiools, and not to exoeed 1| mills additional in one year lo ba vaid exclusively for the pnwhaas of sehool aitsa and ereo- tion of buildings. There is levied and collected annually a state tax of one-half mill on each dollar of taxable property for high sdiool purposes. Hi^ school districts may be created and one or more high schools maintained by a tax levy in such district not to exceed 5 mills on the dollar, if a ma- jority of the qualified electors vote in favor thereof. tmBmuams ArwrnownQ bsvshto l4ws: i»is. The fees to be paid tanks to the bank commissioiier were revised as follows: For the annual examination of sav- ings banks and each semiannual examination of all othor taidn, whm tta agsncate aants are $100,000 or leaa, $30; over $100,000 and up to ?:i00.000. $30 ; over $300,000 and up to- $500,000, $36; over $500,000 and up to ^IfiOOfiOH, $48; ovar |l,O0O,a0O and ap to |>yOOOuOOOi IK; of«r fMOOyOOe and to $10,000,000, $80; over $10,000,000 iind up to $15,000,000, $100; over $lSkOO(MX» and ap to $26^000,000, flQO: over «2Qy- 000,000, $200. When tte atate road cnaMiriHoa e ta aga e a eeaatf ned lato a state road with state aid. counties with an assessed valua- tion of less than $2,000,000 must raise an amoont equal to or more, not to exceed 10 mills : having an assessed valuatkm of $8,000,000 to $10,000,000. 12 mills; $5,000,000 to $8,000,m 13i mUla; leas than $6,000,000. 15 mOfaL In cities of trat and ssnod class having an assessed valuation of $10,000,000 or over, 9^ mills, and in cities of the second class having an assessed valuation of less than $10,000,000, 8 mUls may be levied, ot which at laast 8 adOa Aall be nasd for the payment of tsa^ ers and 1) mills for the piirrtaaB ot aeheal aUiaa and the «fee> tion of school buildings. Boards of eoutty cownntssionws ara to Imj a tax of t mills on the assesssd valna on all sheep and goats and 4 mills on the aassasni viiae of all range horses and cattle, the reve- ana to ta liaanf la the state bounty fund to encourage the de> ■tmetloa of eartaia ptadatory wild aalMala. (Gkaivad fwai 4 and 2 mills, respectively.) The hunting and fishing lic^uie for aliens over 12 years of age was made fllk Annual inspection fees for hotels were provided as follows: Hotels with less than 20 room.s, $2; with 20 and less than 60* rooms, $5; with 50 and less than 100 rooms, $10; with 100 TAXATION AM) REVENtJE STOTEIIS--VEIRIIONT. VERMONT.' Vermont's revenue system is that of a combined gen- eral property and poll tax, supplemented fer rtate pur- poses by a scries of qwcial corporatum taxes and an inheritanoe taac The graeral property tax is in the main administered by the towns, and each town is held responsible in its corporala e^paci^ for ite share of state and county taxes. The peculiar feature of the Vermont system is the " grand list." This was originally a list of polls, prop- erty, occupations, and ineomes, eadi ftena b^ig ** ae* in the list" at an afbiteaiy yalnatum, the endaam being made by these arbitrary valnes to rq;«e8ent the rela- tive " faculty " or ability to pay taxes arising from each item. Eventually the endeavor was made to bring these arbitrary values into some relation to actual values. In so doing incomes and the valuati(Mis of different occupaticms were dropped and polls and property retained. Ilia liMen of each town appraise property at its value and set the same in the grand list at 1 per cent of the appraisal. Polls are set in the grand list at $2. The grand list is composed of these two items. State and municipal taxes are assessed on this grand list. State school and state highway taxes are annually paid by eadi town to tlie state tieasoier, and axe redis- tributed in a aMumer that ia intended to rdieve to aome extent the tax boidens of the poorer towns. Public utility corporations, insurance companies, and savings banks and similar institutions are subject to the payment of taxes and fees to the state. For the last few years sufficient revenue has accrued to the state from these sources so that no direct slate tax haa been leried, exoepti]« the adiool and big^hway taxes Just mentioQed. This results in a practical s^- nrtioB ol tile aoitieea of atate and monicipal revenues. coveimmoKAii pboviseon& ABTICLE IX. cnAnn x. Tint «fec7 meBdmr boat, lEe|>t or used fbr sopptying powsr, electric motors, and other machlnerj' used In manufacturing, mining rights In severance from surface ownership, buildings on leased land, and standing timber are *'8et in tta Hat" as real estate. When property is mortgaced the nwctcagor ia treated as the owner until after foreclosure. (2) Personal estates are not specifically defined for pw> poses of taxatioa. but perpetual or vedeeaMble leases are "set in the list " us yaiMiial ssspsiljr at a sum of which the rent is 6 per cent. (3) Exemptions, in addition to aU paille property, are teal estate er trees exenqtt for 10 years; c^ueteries; b enae h o l d et mmf ■pmmm to ^ vaiaa «f fBOO; waarteg ap» piivata and praiBBBloor. and persons ^g fft j ittg for axemption who served in the War of the Be- h. Auessment.— This is caUed " listing." The valn- ref er strictly to April 1 in e«ch year. Only 1 piT cent of wM fittpfif !• aei i& tiw list'' BmI cBlate is liitod or apiifaised qtwdrauiially (ltlll» IfM), tbe iMtbg biHiig completed by t3ie fourth Tncsilay in Angmt Beal estate of railroads not used in operating the road is listed like other real estate. The quadrennial appraisal is corrected annually for alterations only. \ Ekdi taxpayer ii ttq^aimd to fnnuuii I3bm liatm a wmmm iiivaiitory of Ma proper^ 8iib|€ci to tuoition, iiiltiwftppimisalisiiMdeli^tfae listws. The appraisal is to be at mA mm m they would appraise the same in payment of a just debt due from a solvent debtor." Willfully omitting to make, swear to, and deliver an Inventory or delivering a false inventory renders iie taj^Miyer liahlo to donbte apinraiaal and d^MrifW liia of Ms to have a hflurinf beim tiw Ix^ n cKNiMMrBtkNia,. except tbooe taxed Iqr atate (see D, Corporation taxes), are to be set in the list, like pmooal estate, to the owner, in the town where he ro- il be raridea in atato ; otlMrwIae, in tbe town wbere 'ttn^ MipMMIon baa its place of bnaineei' Standing timber sold without the land on wbldi It atands is Uated and taxed separately to the purchaser. MaiBr or pamr boats vaM at nmro tban flOO are taxed aa tta 'lat «ar <'''Apil> in vested in United States bonds. Ia Oe ease of baxaa, tbe avwaga tamomtt of tbe aw ts i w i l valuation of real estate owned by such osrporations Is also deducted. Tbese taxes are payable in seaaiananal instalments. National bank dqwslts bearing more tiian 2 per cent Interest are taxed seven-twentietha of 1 per cent The tax is paid by the depositor oc tiw bmA aaay pay the tax and charge it to the depositor. Building and Investment eonqioides and agents for n)m aaaia pay 1 per cent upon the agfrregate amount of moneys received to he loaned without the state and upon the aggregate amount of bonds, mortgages, chooes in action, and securities nego- tiated, unless they return the name and address of the person for wiioni the investment was madei, in whicb case tbo tax ia assessed to him. a. awnw aa a vAxaa, UKmsma, Ann laaa. Every corporation, either foreign or domestic, having capital stocli or deiK)sit of $50,000 or less, pays an annual license tax of $10; for each $50,000 or fraction thereof over $50,000, $5; but no tax sball exceed |SBl WWBmn to pay tilte annnal Ibsenae tax terminates the existence of the corponrtloB. Liquor licenses. — First class, to sell intoxieating Uiinors to be drunk oa premises, fee, $800 to $1,200; towns of less tban 1.n09 bilallllaBU. 1800 to $14S0O; second class, retail sale, not to be drunk on premises. $S00 to $2,000; third class, to sell malt liquors, ciders, and wines containing not more than 15 lier eent aleobol, to bo draift on pvemisea, ffBO to $899; fsurib class, wh(desale dealers, $750; malt liquors, $500; fifth class, sold for medicinal purposes* not less tban $10; sixth chiss, to sell intoxicating liquors in sonuner hoMa, fees proi)ortionai to flrak ^tma, aceording to duration of license; seiventli class, malt liquors, not drunk on premises, $100 to fSOOl Tbo towaa derive no revenue from these licenses. Motor TAIdes.— Registration fee, $1 per borsepower; aooond registration, 75 cents per horsepower; third and snecoselffg registrations. 50 cents per horsepower. Manufacturers and dealers, $25 ; special fees for nonresidents; operator's license, $2. Otiier licenses eirileeted annually by tte state are: To atit fertilizers, $20 for Oadl brand, except fertilizer containing only phosphoric add and other nitrogen or potash, $15; to s^ oleomargarine, $100; itinerant vendors, $25; resMent iMntera, 50 cents; nonresident, $10; seine license, not to exceed $20; auctioneers, $10; circus, to exhibit in state three Wiontba, $1,000 to $3,000 ; foreign creamery associations, $5. Per s on s Meklaa tooorperation by apodal net pay fSi If tbe capital stock does not exceed $10,000: over $10,000 and not exceeding $50,000, $50; over $50,000 and not exceeding $200,000, $100; over $200,000 and not ezceodlna $800,000, $200; over $500,000 and not exceeding $1,000,000, $900; over $1,000,000 and not exceeding $2.0.000. $500; tor eadi additional $1,000,000 or fraction thereof, $200. til TAXATION AND KEVENUE SYSTEMS— VERMONT. Pur articles of tocfc, 125; capital stock ^BJSOO or laws, no capital $m; over $5,000 and rnsanince commissioners. — For a state license or renewal tiiereof to foreign insurance corporations, |5 ; for license to an liiniaiiiii agwt foit tontm eonpanla^ aimiiallr. |2; fot license to insurance broker, or renewal, annually, $10; for filing annual statement. $20; fraternal boieficiary associations, for state certificate, $5; filing cluurt«r. |8; nUMHil leport, IS. Bwigia of rostra tion.—Fliyaician8 and anrgeons, $20; non- resident idiyslcians, $50; embalmera, flO; nurses, $5; dentists, |SS; fdiaraHiciata, $5; oateopatlia, |26; wtiMnetrists, examina- itioai, iMt and A Mm y. vm mooMM tax. Tile property imdiided inA Hm mflthod of polls with property, as well as the method of assess- ment and of eqiHiiiMtiiiii, hmw been described under State revenues. 1. Bate— Hie rate lor county purposes is determiiMd bf Hw eoUected by iooal taai Taxes for the wiiiiiciufi as ase oinir 'tHDMi c AMD' n. mmameTAvm. ahd cmmmkrmn ace no oowily inherilaiiee or corporatioii Tff a^, UCmaM, AKD lliot aBBoaUy. |1S; wiHi a hone or T^cle, or by railroad, annually, |90. Paid to county remitted to state treaaoiera, and reaHwrtioMd iHila of IMpoMIOB. IfillllllCIIf'AIi. WmWKWKB* L Boie — TIm property and polls included, and the method «f mmmmmi and of eipaliaBlioii are the same as lor The proper I^slative authorities of the towns, school districts, fire districts, incorporated villages, and cities may levy taxes and determine the rates of munic- ipal taxation. This is usually done in town meeting. flie selectmen levy a liighway tax of not less than oue-flftb tmmi tesii '*re 'Oolkeled m wm ^itate tazeK 0 Aim n. mmmaAMm axo ooaroBAHMm tazm. There are no municipal inheritance or corporation wmamm taiv, usmsmmy aso IHnenint tendon are taxed an anoimt equal le which would be produced If the rate of state and local tazwi for the year was levied upoa tlw fooda of aucb vendma aa appraised by the listers. Doga, in towna: Wot a aaala or apayed fiwals^ |1; fior a female, $6. Selectmen may license nnd tax circuses for two days' exhibition not more than $100 nor less tlian $10; menag- eriea, not aioie tban |B0 aor taw tkaa ftft Towns, Tillagea, and dtlaa may lloanat tlMatans riMwa^ aad School Rj b venum . The funds deposited by the United States in 1837 as Vermont's share of the surplus revenue distributed to the states, were apportioned among the towns in proportion to the population, to be invested by the sdkool tr oi tee e, the laHmt being need to aiqnpevt the achoda. The "Hontiaffton Fond," reeeived by bequest for sdiool purposes, was, by an act of the state legislature in 1884, established as a permanent state fund. In 1905 an act was passed providing that the proceeds of this fund might be used for general state purposes, and tliai thn glaia shonid annually apportion to An towns, QBorganiied towns, and gores, for aehool par- poses, an amount equal to 6 per sent OB Hb^ entirs amount of this fund. The Spanish- American War Claims Fund, consist- ing of $240,000 paid to the state of Vermont in reim- bursement of the state's expenditure on account of that war, was, by an aet of tiia kpibtars in 1904, set apart as a permanent fuid for poUk «hoot pnrposes. The state leties an annual tax of 8 cents cm each dol- lar on the grand list for schools, the proceeds being divided among the towns in proportion to the number of legal schools. (A legal school is one kept 28 weeks by a registered teacher.) The sdeetmcn luhre ocmtrol vanally of the town school finid, oonmthig of Am investments for aebooli> and are also to i^ropriate annually for sdiool par- poses a sum not exceeding one-half nor less than one- fifth of the grand list of the town district and to a tax to meet such appropriation. imbeahdh Arvnotnro mmrnnm hkimi ;tsts. No dednctlon on aoeoiHit of drtita owing diall be auide the appraised valoatloa «f finnal iMpwtj aor fteai Hie grand list of any person. Act 42. Belating to taxation of polls and ratable estate in unorganised feowaa aad gocea A state tax of 1.25 cents on a dollar is annually assessed upon the grand list of each unorganized town and gore, which la to be the only tax levied therein on the grand list excefit TAXATION AND REVENUE SYSTEMS— VIRGINIA. MS The grand lists are to be made up by appraisers appointed by the commissioner of taxes. Methods of assessments and conectloB Aall be Ute aaoM a« la towae. No state highway or school tax, and no taxes voted by the general assembly sliaU be assessed to unorganized towns and gxwea Bnperviaora appelated by the governor dull collect the taxes and tarn fhem otmt to tte state teeasuer, caEeapt eoaatj taxes. The revenue derived from tlie organised towns and gores, after the expenses of administration are paid, shall be used in the laying out, construction, and maintenance of highways and bridges in those districts, under the direction of the state hl0mnj comailertoBer. Act 50. Repeals section of public statutes wUeJl aUowed railroads to pay taxes on their gross eaminga. Act SSl B^iiealB section of pabllc statotes wUdi allowed steaodKMit. car, and transportation companies to pay taxes on their gross earnings, and provides that such *'**ft«pfl"**»ff ahaU pay a tax of 1^ per cent on their property. Aor B8l Sleeping; parior, and dining ear coaipeBiea aisA pay a franchise tax of ti per eent tion of telephone companies, and substitutes: Telephone com- panies shall iKiy a tax of 1^ per cent upon the ai^aisal of their property made by the tax commlssimier. Act 57. B^esls aete rating to taxatloa of bolldiag and invef^tnient companies. Act 58. Charter fees chsrged: For flilqg articles of associa- tion, not providing for cairital stock. |25; wttii cai^tal slock not exceeding .$5,000, $10; $5,000 to $10,000, $25. Act 60. Includes wife or widow of a son or hnsA>and of a daughter among those heirs exempted from payment of an ialMritanee tax. Act 76. To consolidate the various school funds and appro- priations and to provide a more equitable distribution of the same: A "legal school" is any public school maintained St least 150 days including holidays and others allowed by law. The receipts of the 8 per cent state tax, the revenue from the fa tte s B S t OB tlie penaaaent sdiool faad* aad |8QuM0 ap pro p r t - ated annually is to be consolidated aad dlotriboted among tile various towns, unorganized towns and gofes, for tlw ea- conragemeut of education. Act ISQl Ucense for sdltng oiwmisigsrinff to be $25. Act 187. TipsasB Her pawabceken^ fea» flB, ngnlated bj Ite towna. Act 257. Public aoooontant, legtstrattoa fee, $25^ Act 213. Yefeeriaulans* regbrtxatkn fee^ |6; aaaaal tieeaae fee, $2. VIRGINIA.* The revenue laws of Virginia were extensively re- vised in 1903, pursuant to the provisions of the new constitution which went into effect July 10, 1902. The principal features of the revenue system are set forth ill Axiada Xm o{ the o(»stitiitioii, died bdow. The gsnetal property tax is used for bodi state smd loesl piffposes. The Iraiiefaiaes of railzoads and canal companies are taxed for state purposes only. There is an extensile system of state license taxes, which supplement the general property tax. Towns and cities may be authorized by their charters to levy licenses. There is also a poll tax and taxes on col- lateral iidieritanoes, ineomes^ wills and achsiniBtra- tiQBB^ da s dfl sad oontracts, and on suits. C»2J8TrrDTIONAL PROVISIOKS. ARTICLE XIII. 8bo. 168. All property, except as hereinafter provide*!, shall be taxed ; aU taxes, whether state, local, or municipal, shall be aalftim apea tiM ssme dsse of sobjects wrtXUu Ite territorial limits of the authority levying ite tax, sad flhaU be lerlsd and collected under goieral laws. 'This compOfetMa is M^'SMlalj fima tbe faihmiag sources : Tax Laws of Virginia, 1910. (A pamphlet compiled vader the authority of the auditor of public accounta) The Code and the Session Laws down to 1912. Report of tiie Virginia Tax Commlsriwi, 1911 (appointed to make an Inveatlgatlmi Qf the syabem oi assessment, revenue, ta fMee la tbe stele). Skc. 160. Except as hereinafter provided, all a8i?essment8 of real estate and tangible personal property shall be at their fair Bwileet ^aSm^ to be asewleiBed as piaaetlbsd by law. The general assembly may allow a lower rate of taxation to he imposed for a period of years by a city or town upon land added to its corporate limits tbsa is i m pos ed oa siBdIar propw ty within its limits at the time sadi land is sddad. Nothing in this constitution shall prevent the general assembly, after the 1st day of January, 1913, from segregating for tlie pu rpo se s of taxatloa tbe several kiads aad clseneis of p rep er t jf , so as to specify and determine upon what sobjects state taioea and upon what subjects local taxes may be levied. Sec. 170. The general assembly may levy a tax on inoomes in excess ci fOOO per uumbb; aur levF a Ucense tsx iqiOB any business which can not he reached by tlie ad valoNSi aystem, and may in^KMe state franchise taxes, and in tn- posing a frandilse tax may. In Its dlseretloo, make tbe sasM in lieu of taxes upon other property, in whole or In part, of a transportation, industrial, or commercial corporation. Whenever a franchise tax shall be Imposed upon a corpora^ tion doii« baslaess la tids slste^ or srbenef s r aU the capital, however invested, of a corporation chartered under the laws of this state shall be taxed, the shares of stock issued by any such corporation aball not be further taxed. No dty or town shaU impose any tax or assessment npaa abutting landowners for street or other public local improvements except for inak> ing and improving the walliways upi>*ll VwMim far a of nal estate in tbe year 1906 and every fifth year eze^ that of railway aud canal corporations, JkBiHU7 1, islSk My aflnmA tfea gHierai iiaj|r provide. seaoal aasembly aball ^vide for the special ■KMHMBt' of aU eoal and oflwr ndnecal luid. special asBssHBOit to mmM taaA ifeall lit cxtoting law& ■neral assembly sball levy a state capitation resident of tbe state not less tlian 21 years of age, except those by this state for military services, $1 of which Iw afpOei aadiHiTdy In aid of tiie pubUc free sdiools. to tba acboel popolatloB. and Um naidw ihall and paid by the state into the treasnry of the or city in wliich it was collected, to be appropriated tjr anlMiiitlMi to 'MMii ' 'Coaiilj or dty purposes as Itov sliall respectively determine; but said capitatioii tax Aall not be a lien upon, nor collected by legal the personal prcH^rty which may be exempt tfeo poor debtor^a law. Hfeofaiiia] may authorize the board of supervisors of any or the council of any dty or town to levy an additional Ita nail% wkMi Mi ^ iUgMI'^^^'t* aid of «f sodi comity, city, or town, or for sndl p; «r town purposes as they shall detormliMk , m JJtot iito.any operating a mileage and doing business within this state pays a Hoenae tax of fS for eadi and every mUe of tni^ over which it operates its cars in this state. Every corporation, Joint-stodE company, or asso ci ation formed under laws of tfals state, eroept railway, canal, lltfit. heat, and power companies, gas and water companies, Insar- ance, banlviiiR, and security companies, and teloplione compa- nies, having an authorized maximum capital stock of $5,000 or less, shallt tn addition to tbe charter foe, tax on pro per ty, aad on income or receipts, and license tax and registration fee pre- scribed by law, pay an annual state franchise tax as follows: $25,000 and under, $10; over $25,000 and up to $50,000, $20; over $50,000 and up to $100,000, $40; over $100,000 and up to $300,000, $60; over $300,000 and up to $,'•00,000, $10<); over $500,000 and up to $1,000,000, $200; over $1,000,000, $200, and $10 for eack fl0OyOOO la exeaw Ikeceol Steamship nwnpsnlfle aad car aad traaqwrtatlon companies, except express, pay an annual license tax of one-half of 1 per cent on the gross receipts of such company in addition to flie taaeral fttoperty aad ottier taxsB to vrhldi tksy are sakleet B. BUSINESS TAXES, LICENSES, AND FEES. A large number of lieenae taxes are levied annually for state pnrpoaeB. Merchants pay Honse taxes for tbe privilege of transjicting business in the state to be graduated by the amount of pur- chases during the period for whldi tbe Uoenae is granted, being tbe next preceding 12 aioDths, repotted under oath to the com- missioner of the revenue: Purchases up to $1,000, $5; over $1,000 and up to $2,000, $10; over $2,000 and up to $50,000, flO and W oeola OB eack $iaa ever 9SjOOO: over IBIMMn^ fUi and 10 cents on each $100 in excess of $50,000. Railroad companies which sell mineral or forest products not from their own mines or lands are taxed aa otker SMrdianta Privilege and llesaae teaes ea corpora tloaa (aanaal) t Badi and every express company operating a mileage in this state shall pay, in addition to the general profierty tax, a license tax of |6 for every mtte eo operated vHthfai ttis elate: (Ws Is In lieu of all other state taxation, except property tax and registration fee. This tax is p;ild into state treasury.) Tele- graph companies pay a license tax of $2 per mile of poles or ceadaHB earaed or operMsd la tbm state; also 2 per oeat ef gross receipts on state biisinoss. Telephone companies. Ucpnse tax, when the gross receipts from business in the state do not TAiXATION AND R£¥SNU£ SYSTEMS — ^VIBGUUA. ammtm of miles of jfolm do not waA Hfee Mjotiljr <^ the stock or other p mpext y of or eoatrolled by another tetefdione lik mmpmj whom rectipta exceed $50,000, 1 per reorilits fram bustneM dOM witMn tills slclif 30th day of June preceding; when mm mm |60,000 or more than 400 miles of Iw Is < i p si «twa or ft ■MjOffllT' «t tib stoA or otlier prt^^- s onmed or controlled by any other tel^jplMiM or tde- company whose receipts exceed $50,000, 1 per cent on Mceipts up to $50,000, and 2 per cent on the excess of re- lOOyHMV and In sdditloB fS per nrils (tf Warn of polfls m conduits owned or operated by such company in the state. IjScsI motBsl compsnies, which do not charge others for trans- and mMA are ant oigftaiMd tor praAt and dud! be exempt from this tax. Buildlns and loan association. — Specific license tax, where •ipiUl is not over $25,000, $75; $25,000 to $50,000, $110; mum t» HOOuMMt flflO; IMKMMIO to tlSO^ $186; $1B0^ Is laOO^OOO, $225; $1110,000 to $350,000, $265; $350,000 to idOIMWOt $375; ill eoBeav of $400,000, $375 and an additional pqr Ike liccnae tax upon capital Invested in this state. doing buslnes.s on the purdy mutual plan, con- bnainess to the city or county where organised, the •s im tsto IMd only when tte prUielpal ofles of tte is located. Shares of stoclc issued by any building loan aasociaUon which has paid the license tax are not aeeident, plate glass, steam boiler, assessment, security, mn- iIh^ United Brethren, live stock. trsTelers' company, and all Ohe eanpameBk In additton to tlie unwral iwoperty tax, pay m apedflc license tax of $200 for the p i t f U sg e of doing business in the state. In addition, a tax of If per cent upon the gross anxHmt of all assessmenta, premiums, dues, and fees derived ■re; marine, surety, guaranty, fidelity, employer's liability, It, plate glass, tornado, automatic qE>rinkl«r, boiler, and all like insorance. and a tax of psileies, contracts, or agreements for life, mu- tnal aid. mntnal benefit, sicic benefit. United Brethren, health, lire stocl^ and all like insurance. Fire Insurance whtXty witUn tba state on a i^atnal basis, not designed to accumulate profits nor pay dividends. life insurance companies, whose entire an of Its bnsfnesB does not azesed pay a tax of 1 per cent npon the gross amount of tbelr premiums, etc. Fire Insorance companies doing busines.s on the leeal reserre (not mutual) plan, whose gross premium meelpls dM not esceed «MM^O0O dnttac tte pMsaliic year, pay IJ per cent upon the gross amount of premiums, etc., col- Flre insurance companies chartered In the state not to neenandate pnillts or pay dtvldenda, and doing tfea pnrdy nmlail lian, doing business In not than Ibnr counties in the state or in more than four con- oonnttea, inrovided the population does not nceed I M fc alH a l n » am mmup^ mm 'tMs'lnz.. Oommission merdiants. $50; wbsn cnmmissions exceed fMIOO.feO; for eadifMMM) in excess flCtlUOOO. $10 extra; also. tbe wmomat paid by ttfoar ■ w fri Mi nta and stodk If dsidlng In tfeoae Unea. foot, $250 ; otherwise, $500 ; lightning rod ped- laoO; lightning rod merchants, $25, and $10 addttkmal is trsnictnd,. olhsr tiwni of milk, butter, eggs, oysters, gaoM^ fmlt. and farm imducts not pro ly them, $00 for eadi vdiida need; peddlers of coal and wood In dttea wi ^ — To an organized social club having 30 members or more, $2 per member, but in no case to exceed tbe letail liquor license. Druggists pay a retail license to adl ntaon^ iiamr ttat no Heeaae ahall ha nvdred for liquor used ta compounding medicines. Wholesale, all kinds. $1,250; malt liquor, wholesale only, $500; malt liquor, bar Ucense, $250; letail. anient spirits, $550; retail, watodag piaee^ $100; retell and shippers' license, $1,000; sample liquor merchant and each agent, $500; manufacture, mashing, and distilling less than 10 bushels per day, $60; 10 to 20 bushels, $150; 20 to 80 b«diaiB» 1808; 80 to 48 haahrta, $iOO; 48 to 78 budids. $500; 75 to 100 bushels. $700; 100 to 150 bushels, $900; 150 to 200 bushels, $1,000 ; 200 to 250 bushels, $1,200 ; 250 to 300 bushels, $1,400; and for each 100 bnshds in exeew of 800 at the mteaf 1000 fbr each 100 bushels so mashed per day. Manufacture of alcoholic liquors by direct feruientiition and distillation from pomace or from cider or fruits, where the distillery is run laaa Hmui ttxaa aMaihm 928; ttam to dx tamOm, $80; mwe Ihaa m nmM^ mt ■ aai i lii l a il i l wmm SiM pm. IE SYSTEMS— VIRGINIA. 249 HannfBctnren of dder with addition of pr eae r f a tifta, fttO; retail cider, other than pure juice of the apple. $100 (if con- taining alcohol, spirits, wine^ etc., the same licenses apply as tor ardent spirits) ; rectifier of spirits, $75a flailing soft drinka fh»n soda fooatain, towns and dtlea of less than 2,000 inliabltauts, $2.50 for each fountain; towns and cities of over 2,000, $5 for each fountain : manufacturers of soft ddafca at a ptoee other ttaa a aoda foaatein. fUL Dealers in motor vehicles, $50; automobile license, 20 horse- power or less, .$o; 20 to 45 horsepower, $10; over 45 horse- power, $20; motorcycle, $2. Chauffeur's license, $2.50; garage. In towna of leaa than 2j000 lahahiteate, $18, and 00 cents for the storage capacity of each vehicle over five; In towns of 2,000 or more inhabitants, $25, and 50 cents for the storage caiiacity of ea pacity. $2. Hunter's license, nonresidents, $10. License to catch crabs, ordinary boat, $2; sailboat, $5; power boat, |8B; picking or emtiBK bonae, flO; eaiudng or packing house, $25; for each boat used in buying crabs or for each person or firm engaged in marketing hard crabs by bar- rd «r etate^ fS. Ucense to fish.— Elach sail vessel with purse net ot not more than 400 meshes deep, $5: more than 400 meshes deep, $25; each steam vessel with purse net, $100; each pound net, $8; other amall nda^ «1; haal aatea^ |8; Mfl hani adae; $80; haul seine operated by steam power. $50: sturgeon gill net, $3; sturgeon haul seine, $25 ; nonresident catching bluish by hand line, for marlcet or profit, $2. License for buying, marketing, or shipping scallops or clams, less than 20.000 scallops or clams. $2 ; 20.000 to MyOOQ^ $5; 50,000 to 1,000, $10; over 100,000, $20. Domeatle eorponrtietta, oteer than paMie amiiuj eorpMn> tions, pay fees for granting or extending charter where the authorized capital stock is $50,000 or under, $10; $50,000 to $3,000,000, 20 cento for each $1,000 tiiereof ; $3,000,000 dr ovar, $0001 Mntnal organisations with no eapHal atoCk bat nal strictly Ijenevolent institutions, $25. Domestic public service corporations, fees graduated aocotdc ing to capital stock, tnm $18 en a capital atodc ef $8«,000 or less, to $5,000 on a capital stock of over $90,000,000. Foreign corporations, fees for certificate of authority to do business, graduated according to capital stock, from $30 on 9mm, or less, to $5^ oa over $ Q 0 y 088 j $ eO. Voadga cor^ porations without capital stock, $50. Fees for lustration: Every domestic (other than purely charitable) and every fiMdgn cerporathm doll« bnateeaa to this state shall pay an annual registration fee, graduated ac- cording to capital atock, fran $5 on $15,000 or leaa, to $25 on ovw $300,000. Bnodnatton of baaka: A fte for enandnatton, gcaAMlied according to the capital, surplus, and undivided profits, rang- ing from $35 on $100,000 or less, to $155 on over $500,000. Inspection of stock and poultry food. $20 annnally. Cer- tificate of examination: Doctor, $25; doitiat, $2. Bei^atra- tkn fw: Doctor; $1; p ha rro a d aT, or aaaiatant. $8 aad aa aap TAXATION AND REVENUl SySTEli&-VI»GINIA. MB or gnnt of administration, wbere flW ' ta w f it f i^. i§ In f%f flails of' nlKtliig to real and persooal property nemriM ivlwre tbe comMatatkn la not more than $300, SO cents; consideration or valae of pvoiMitr laOO to $1,000. |1; over $1,000. per $100, 10 cents m the amount of the obligation secured; toA those of other Internal improTflment of me IhM^ property, and works of audi com- ers to the whole property conveyed purtition and deeds of release, 50 cents, or ■igiwiiimiia t ula ift i g t» lh» «C nOiag or equipment of a railroad corporation, 10 cents on every '$Mn or fractkm th^eof of the amount contracted for. But li flMt «ff a saltad lytac onlj partly IB fte ««ti^ the tax is m that propottloo of the amount contracted fur aa th* Vlr- mileage bears to the total mileage of the corporation, any original suit, except a suit in chancery, in a cir- does not exceed $000. there is a tax of dHnand for damayps oceeds $600, the addl- > $m la 10 emtM. appeal, writ ig» l ih « ■ ■■ers (elected biomiaUy ), the eonnty oC ^ Ihn iitttit {€} Mnto Iwaid of eqnallutloa, auditor, the commissioner of public of the state tax commiasicm. (7) Stato boaid of tsz members appointed by the governor for a term of four years, exercises general sapervlaion over all taxation and assesses the opMUtmc pnmrtj of nflnnas and teicctapb companiea, car wwnpanieB, and cxproas eoaapanlas; alaa takes duuss sT and superintends the enforcement of the inheritance tax laws, and the collection of the taxes provided for therein. A. ODIERAIi PBOFBitTY TAXES. 1. Bmt— m. Fitf fr»p«r§!f meh t i 0 d md mmmft> AH prop- erty now ezisdng or thai kontAid or teoi^^ iolo tlw state is mbjoel to empted. (1) Realty, for the purposes of taxation, includes the land and all structures and flxtares thereon and rights and privi- legas appertaining ttetain, qfoarriss, and fossUs In and under the land. The operating property, except rolling sUxk and othar movable propaity* hnkmglni ta — "rrtvfl cm^mifHt except street railroads. (2) Pmoaaltir. lha pnpaaa af taxatiai, teMsa an goods, chattels, stocks or estates; all improvements upon lands the fee of which is still vested in tba state or tbe United StatMk or in any railroad company. Leases of reel property and leaaehold Int sta sts fhSNte fbr a term less than the life of the holder shall be held to be personal property. The rolling stocic and movable property of railroads and an Ika apofatlnr property of alraet ndtnteda Is assessed and taxed as personal property. Standing timber owned separately from the ownership of tba land sluUI be Md to be pownal property ; also fish trap» pound net, raef asl, ast nal, and dng seine flsUnir locattoaai Mortgages, notes, accounts, moneys, certificates of deposit, tax certificates, Judgmental stat^ county, municipal, and school ^Hotflet IwnAi and wanaals are not eoasMsrod as property subject to taxation, and wm jldactton li iftiwdfl tm acesMt Of an indebtedness owed. Gas and water mains laid in roads, streets, and alleys shall be Md to ba iigpiaMil piaperly. Ships registered In any United States custombsMS Jm tfea state and used exdusivtiy in trade with other states and countries are not deemed property within the state nor sub- ject to taxation. (3) Exemptions, in addition to public property, are: Ceme- teries; churches whose seats are free and the grounds thereof aaed SBdatfvdy for tibmrA im i i i u sss not exessdbig 120 by 200 feet; property of Young Men's Christian Associations; ftee public libraries: parsonages on church grounds; schools and coneges wHli lesl estate not over 10 acres, supported in whole or in part by gifts, endowmnte or cfearlty, the Ineoma of which Is devoted to the purposes of such Institution, and which are open to all persons upon equal terms; personal propsfty of l ea d e of tenOisa «p to $900; fire engines, Im- plements, and buildings of fire companies; fruit trees not nursery stock and not forest trees artificially grown; all ships, vessds, and boata in actual construction and material actually ast apart for tba euMsti action af saato; oqtaafss^ orpbaa asylums. Institutions for the reformation of fallen women, homes for the aged and infirm, and bo^tala fw tba earn ct tlfa sk^ h, AMeitmeni, — ^In general, there is but one ogm- idete aasesinMiit roll far state, eonnty, aad wmmmi^f f} taxes, the county being the unit, and tlw MMMnoit if TAXATION AND REVENUE SYSTEMS— WASHINGTON. m Real property is assessed biennially in the even-num- bered years, the list and valuation being made by the assessor, but corrections are made annually. Per- sonalty is assessed annually on the basis of a detailed list rnkde by the tas^yer under oath. Hie assessor, hoiwev«r, fim the ^ tree and ** Takie, wiikli is that which the property would bring at private sale. The penalty for failure to imoA » iUifc er loT • iifae list is$10to$2,00& The connty assessors meet annually with the state board of tex commistdoners to confer upon means of Improving the method of asseatdng properly. Public lands not bring devoted to the public use, benefited by local Improvemrats, may ba asBMnsd and tassd thsrsfiar, the same as other property. The reel and personal property of corporations are by the constitution to be assessed as that of Individuals. The assessment of the operating property of all railroad companies is made by the stete board of tax commissioners on tlie baais of mrom statemente fumlriied br tbe at the l^gal rat*' 'imiil Dw COafOKA'TION TAXm. and fofcigii eovpofatlMia liavlBS ettpHai atoek is an annaal franchise tax In tbe form of a license fee «f fUL Otber than the general property tax, there are no other taxefl^ except on private car, iM9mm» mA fnanr- Erery private car company doing business in the state is reqalied to par a sum in the nature of an exeim or i^vllefe m wtm mmmtH IMt eonpoted hy toktog 7 pw tie awMiat ised Iff ite state board of tax comntia- Im tta iMWia of mnm atotemaits) as the gross re- pclvato car eonpenj for business done within tile Tear. This iloea not C9mnpt anjr private car company from the assessment and taxatiOtt «f fhair taaslMe propertj In the manner provkled hj law. IfipiniM floaqiaalea' ai« wq n lw a to 'piy a prlvllefs tut of B par cent of tlMdr gross receipts for business done within the Hate wbidi is credited to the state general fund. . This does list aacaqit them firmn the tax on tangible property. AO iaaanuiee ooaipaiiic^ vx eep l IWi ^ pajr a t** of 9% par flMt of their gross premiums after deducting the amount paid returned premiums. Life insurance com- tpajSpsresat'Of'ttoaiBoaBtof proBiiuBaeolleetod, less dIvMeods actually returned to holder. If any insurance .oom- 50 per cent or more of its assets Invested In any or warrants of the state, or bonds or warrants of any fHy. «r dlMflct fit *Im> atato or to lauusitr the state, mtt tttt mtm fee feot^ 1 fir Mat He otdlectod. toMifaeee ceaqieBlMi ate vsQpdiod to d^[ioeit certain Itiee with the state treasurer and pay an annual Doe equal to aawnnt to one-tmth of 1 per cent of the value of the securi- tka so deposited. 8och companies are also taxed on the basis rty owaed to ttW' eoenty wlMM iaek pesp- and not otherwise. fhalWBal benefit society is exonpt from state, county, ak'iHufll oiaaBUfteMS d'isa''OiiiP' ^^aas^^Hih ASjHdiMBa dh^.^a* ^'^■b ^^^^^a1 BOamBSS TAXBB, LICKNSEa, AND FEES. agent — Fire, per annum, $2; marine, r>er M cents: nil otber, $5; commission merchant, $10. Fish com- ■Ussloner collects following fees for license to fish, etc. : Drag aet. not eieasdtag aW fwl to IWfili, fftiO; ISO liet to 400^ PJSO; 400 feet to 500, fW; each additional foot, 3 cents; each pound net, tiap^ or s^ne on Columbia Rivor, <25; ,flll: each 'Arat-daai: pane aetoe, $50; eaA neoad- porse seine. $25; each gin net or dflft net, 95; miA set net, trap, or weir on Wlllapp Harbor flO; each pound net, etc (except on the iuliet; oc &mf9 Bailor), |00; eeCi i*cow flsh wheel. $15. Stationary fish wheels, $25 for first-class wheeia and flO tor ■econd-claaa wheda. In addition to ^ foregoing license charges the owner of each trap, pound net, or Itali wheel operated to tHa watara of tba itftte pays $1 fbr eech 1,000 flsh so taken. Persona atfag wowa aad boato to buying flsh on the Columbia River, except for regular canneries and packing plants, pay $100 each to the state of Washington, and to aia flab rnmmfieBsr a Im of iMk Fsnsaa o^igiA ia buying or selling, etc., salmon, other than canneries, etc., pay a license fee of 90 coita per ton, but not less than $2.50. Porsona, etc, dealing to aalmoa to the oatoat of 100 tons taken tnm the watera of Chaya Btibov pay a neeaaa foe of (OOi License for salmon canneries: Canneries packing less than 10.000 cases per annum, $100; 10,000 to 15,000, $150; 15,000 to aOlOOO^ «»0; SMXIO to XjM, fSBO; to MMNKI^ $800; 30,000 to 40,000, $400 ; 40,000 to 50,000, $500 ; 50,000 to 60,000, $600 ; 60,000 to 70.000, $700 ; 70,000 to 80,000. $800; 80,000 to 90,000, $800 ; 90,000 to 100,000. $l,O0a New canneries pay a license of $250 until their pack la 4f potaitaait 9SB; aopplcBMBtal ailldM^ $10; appetotawat of asent, $5; certified copies of articles of incorporation, etc, $5; copies of documents, etc.. In excess of 20 folios, 15 cents per folio; certillcato under seal of the state, $2; recording articles of Incorporation, 15 eenta per toUo; fllliig aad laeording trade- mark. $5; patent of land issued by the governor, $1 for each 160 acres; recording miscellaneous papers, 10 cento per f(rilo aad IB to each ceae; aatoaioNla, reglaterlng osrOfleate, $2; renewal, $2; recording trade-mark, $2; medicine, practice, examination fee. $50; dentistry, practice, examination fee, $25; veterinary surgery, examinatl(m fee^ $16, reglirtratlon fee, $5; legMMed nnrse, fee for raglatiatiao. 10. Insurance companies. — Filing articles of incorporation, $25 ; amended articles thereto, $10; issuing cotlflcate of authority aaaeally, for eadi vtncwal ecrttteato of aaOtwlty, $10; filing annual statement, $20; other mlaeaOaneous paptl% $1; agent's license. $2; solicitor's license. $2; copy of papers, per folio, 20 cento; broker's license, $100; agent's license for un- ae tl D rt Bi i wusalu $m; eiftMeeto aadsr ssal. $1; fra- ternal benefit society annual liooMH^ $IOl Odd F^ows, Maaons, Kni|^ of TythUs, etc, sodetiea^ escoBQiC Trust companies. — Filing articles of incorporation, issuing certificate of authority, renewal of such certificate and filing each smiannoal statement, $10 each; examination, $25; wjiHe of papers, por fsUo, 10 eita Attorneys, examination and admission to Jfaillia law, $2Bw Physicians, application for licenae, $2& Pfeamaclsts, reciprocity reglstzatka fee, $8; oauainatioe and registration, $10; annual fee not to exceed $2; aaMitoat, $1; shopkeeper (not a pharmacist), annual license, $G. Optometrists, examination fee, $25; certificate of registra- tloa, $n; eerttfleato of «MBftlaii» $181 annual fte, $1. ■BibalBMra^ eiatotoetlon, $B; reglatratlon, $5 ; annual fee, $1. Barbera, eaamtoatlon, $5; annual fee, 50 cents. Banks, annual examination, $25, together with one two> hundredths per cent of deposits. In no case to exceed $200L loa Hotels, annual inspectlMi. 20 rooms rooms^ $10; dknto than 100 roooM^ $20k TAXATION Mm WSVEmJE S¥8flBliB--WA8mNGT0N 2S5 Inq)ection of oil, 40 cento per barrel for the first 2 barrels ; 80 cento for tiie next 8; 20 cento for the next 5; 15 oente for the next 15 barrels, of not less than 60 ftfDoai^ and one^lfth of i cent for each gallon thereafter. Ann^ iai license for conducting private fish hatchery, $25; aaaaallleaaBB to take oyMsra fbr seed parpeeee, $6w Annual license for nursery and tree dealers, $5 ; agent, $1. Examination and enrollment of pedigree of stallions and jacks, and license, $2; renewal of UosMe, $1 (biennially), 60 ceato; d^pMcato tteaoee oerttSeate^ 60 Voe each fortillxlng Ingredi^t contained or claimed to eaiat to oonuneidal flBTttUaer oftared for aaH analysto fee^ $6. F. TSm IN COME TAX. Then is no iiuxHiie tax in Washington. OousTT Mwnamm. The p gOii eriy induded and Uie assesraoeni and equal- ization are the same for the county taxes as for the state. But county taxes are levied on the aaaesanaent as equalized by the couniiy board only. 2. Bate— The county taxes are levied by the ooonty commis- nonaK% wIm, widiiii oertain alaitatoty 1iniitations, fix the for eoon^, sdiool, and rmA and bridga pnr- Upon proper petition to the state highway commi public highways may be laid out, and the cotmty at assess the benefited property 15 per cent, or sndi greater veaat as may be atatod to each petitloa. Road districts may be formed and the county commissioners levy a tax not to exceed 10 mills for road and bridge The county commissioners may levy an addlttonal tax not to exceed 4 mills for tmmpllw nad parpn e wi 8. Collection — Collection of county taxes is made by the county treasurer, as are state and township taxes. B, G, Alio A. rou., tlr]|«n•Alla^ Aim ooamAT^ The counties levy no poll, inheritance, or special cor- poratioii taJMS. B. BinnnBBfl taxbs, ucavsiis, and fees. - BGawkera of gooda, on foot, per annum, $100; wagon, $150; 2 horses and wagon, $250; any other ooaveyance, $300l Billiard Ubles and bowling alleys, outside of taoorpor- ated Hnlto of eity or town, $25 to $tt0i Vsmeo^ $1 to $100; saloons, outside of incorporated limits of cities or towns, $300 to $1.000 ; butchers, $10 ; county hunter's lloenae^ resident, $1 ; lumresident, $5 ; nonresident alien, $50. IfumcxFAi, BAfsmns. The dlTtficai of loeal gmnamo^ am: of loor claaom (1) tiiose having over 20,000 inhabitants, (8) 10^ to 90fll» wtMM^ (8) MOO to 10^ inhabitants, (4) 300 to 1,500 inhabitants; tovsrnships, where such organization is adopted by the county, embracing that portion of the county mitside of in- corporated dlkB and towns; school distdds; and road districts, A. cmrasAfi ym ma n' i taxub. 1. Base — The property included and the methods of assess- ment are, in general, the same as for state taxes, with certain local peculiarities in procedure. In cities of the first dasB that portion of the county assesBiaeiit roll eml»mcing prasons and pwperty sobjeot to taxa- tion in the city ocmstitutes also the roll for the city. Cities of the second, third, and fourth classes may have independent rolls made by city assessors to con- form, as nearly as possible, to the county rolL The township assessor performs the same duties as the county aansBonk The dtiss appoint committees of their cily oooneits to equalise or asniBt' the connty boagi in eqwsliiwtion. 2. Rate- In cities the city council fixes the rate for municipal revenues, with various restrictions; in cities of the second classes the maximum rate is 15 mills. In cities of the thod and foortii dasses, 10 milla Cttiee of tbe lIXBt daas may levy a tax not to eaeeed 1| mills for park purposes. In cities of the second, third, and fourth classes the coandl oiay levy a tax not to exceed 1 mill for paric purposes. GltieB of tito tUrd ctoas nay levy a tax not to exceed one- half of 1 mill for support of the poor. The city council of each city or town may levy a tax not to exceed one-half of 1 mill for malntaaaaoe of Ijie flvemen's re- lief and penilMi fond. Municipal corporations having a population of less than 20,000 may levy for current exp^ises a tax not to exceed 10 Bdlls; for payment of inddMedneas, 6 mill& In townships taxes are levied by the tedne8s weie authorized to levy and collect annually a tax for the payment of current expenses of not to exceed 15 mills in addition to a tax of 6 mflle tor the tode M e d aMi fmBL The dog license was fixed at |2 per annum, and a tra<&Bg stamp license at |6,000 per annum In each county was pio- vMtod tor. WEST VIRGINIA.* IPeH Viiginia depnds primarily on the general pHl l i.lj f lax for Goonly and municipal purposes, aili en an eixlauave lyEicni of taxes tiwd li^wwuffff on va- Mtei bnsineBHii ^ cA i HHW^Mt i«Mafi lor ilito piv- Hie general . pnn ie rtj tax for state purposes bong almost entirely removed. There are, besides, a collateral inheritance tax and a system of annual license or franchise taxes on corporations, including insnranoe, telegraph and telephone, and express coin- There 18 a poU tax lor both the sdiool snd ■d. An amendmenil to the state constitution in 191S prohibiting the sale of all intoxicating fiquors in the state went into effect July 1, 1014. tiM TiinWutiii*! West Vlfglula AansBBwnt Law8« Acts of 1904. 190.^, and 1907. (In pamphlet fonn, Townsend. state tax commissioner.) Virginia License Laws, containing changes made by the and extraordinaijr aeaalons of the l^islature of 1907. ~ hf^ C W. Dlllea, ionMr tax cemi ' ''Ijws in im. C»N8TrnmONAL pbovisions. ARTICLE X. Sec. 1. Taxation shall be equal and uniform throughoat the state, and all property, both real and personal, shall be taxed In proportion to Its ytihm, to be aeowtatnod ss ^Hraeted by law. No one species of property from wMA a tax taaj be collected shall be taxed higher than any other species of property of equal value; but property used for educational, Utenuy. uirnSUk, vrilgleBi, or ehetttsMe i w ufiw i ^ (dl terles» and public property may, by law, be exempted taxation. The l^(lalature shall have power to tax, by and eqnal lawa, aU privileges aad tra n e hle ee of persons and corporations. Sec 2. The l^slature shall levy an annual capitation tax of $1 upon each male inhabitant of the state who has attained tto aiaef SI yma, aMA Ml be tmrnfOr swpii>li>«ject to taxation, unless specially exemptod* (1) Beat peoperty ladodes all li^ateafc la land and Ito appurtenances, except chattel Interests and chattels real. (2) Personal property Includes all fixtures attached to lead. If not ladnded In the valuation of land; all things of nim, BiovaUe and tangible, which are subjects of ownership ; and money, credits. Investments, and all chattels, real and personal; all personal property belonging to resldrats of the OTBTEIIS--WEST VIROINIA. 85T state, whether situated in or out of the state, and all personal property in the state, although owned by peraona residing out of the state. Is subject to taxation. But personal propettF permanently located in another state, where It Is aobject to taxation, is not to be taxed hera ^MoBfly" Inelodea aot only bat idl notes, tokaoa, er papers wliich circulate or are used In ordinary transactions as money or currency, and deposits which, either in terms or ^fect, are payable In money on demand. " Credite " indndes all daims and dewiaBda, vriMtber owli^ upon bond, note, certificate, booli account, or otherwise, and whether due or not, whether payable in money, property, labor, or aernces eaoept only ao^ deoanda aa are ladoded In the term "money." "Investments" Includes stocks, bonds, and securities of the United States or this state, or any other state, nation, or gov- eRHMat or of any eMy, town, eoanty, ^strict, nllmod* or other corporation ; and any share, portion, Interest, or stock in the capital, joint fund, assets, or profits of any company. aiieOer lncoinP(»ated or not, or In a eteawboat or other vessel, or in any adventoie^ business, or undertaking. (3) Property exempted, in addition to public prop«rty. In- cludes: Churches and parsonages; cemeteries; public and fam- ily libraries; property used for edoeational. charitable, aad benevolent purposes; all real estate not fTfiertlii^ one-half acre and the buildings thereon used exclusively by any college society as a library or as a domltory or club room; personal property on band to be used in the aO ba lam ic e of live atodt oa hand, and dead vktuala laid away fbr fSadly oae. b. Assessment. — ^There is, in general, but one as* sessment for state, county, and municipal purposes. The county is the assessment district. All property is assessed annually as of the 1st day of April, at its true and actual value. Taxpayers are required to list their property under oath and to declare the value of eadi item, sabjeot to revisioii 1^ the asBMsora and boards of review and eqnaiiaation. Failure to render statemrait subjects the taxpayer to a penalty of double assessment and to loss of rem- edy for correction of assessment; a false list renders taxpayers liable to forfeiture, for each year, of 10 per cent of the property not listed at any time during five previous jeaf& Befuaal to be examined by the asBeesor is std^jeet to a penalty of $25 to $100. The assessor, at the time of making assessment of property, collects the school and road capitation taxes and is allowed 10 per cent conmiission for collecting same. Delinquent capitation taxes are reported to the sheriff for collection. Beal property subject to a mortgage or deed of trust to ■eenre a debt or HabOtty is aawsasd to the mortgagor until the mortgagee or trustee takes poHesdon, after whidi lie is deemed the owner. Person'hl property mortgaged or p l e d iiild is likewise assessed to the party who has pooKsriaii, bi Hsttog BMBcy. etedtts, or laveataMBta the dAto owed as principal debtor may be deducted, but not those for widcft tile taxpayer is liable merely as surety, indorser, or guarantor, unless the principal dd>tor Is Insolvent. Investmoits and credlto are to lie rated at tteir awflBet or peeper vidae. The proporty of corporations generally, except as otherwise shown below, is assessed to the company in the same ipwnnw 42649*— 14 ^17 Sf8 TAXATION AND REVENUE SYSTEMS— WEST VIRGINIA. as ftat of IndlTldaals, and tbe shareholders of soch eorpora- tlons are not sMened with their shares or intnwt in the capital stock. f^u'liia ten IwridiBi^ olter flma nilxoad, on niMi « toll «r fare is charged, are aawand «t t«l tiMM tiMte annoil «l»e §K purpoaes of taxation. Wt'l^irMil QaanpuiiMk •l a t l ai l Bg itiwt ti^BwnijK car eoea- faalMk fi nM^fft riMnpaniiiaL |ipa4iBa coa^anies, and telephone and telegrmpii companies, are taxed upon the general property valuation. Property wed to the opmtion of aocb c aapa nte a m mmmaA tte baud ot pokUe wacfea at tte atala on tbe taato iff elaborate retnms by such companiee. Property not ■nd la the operatiiia aro ■iwwiil where Uia kanka are lo- aMb *» the several holders thereof. Debts of sharaiaWers mmu. to may be deducted from the assessment. c. Equalization.— The board of review and equali- zation in each county reviews and equalizes the aaessment as returned by the assesMT. It may of its mm uotioa c«mel tlM nil mSL hmt ud pwa m wg^lMam %K Afped Iks lo tlit oieait flamt. Bailioadi lad oltor cotpoiilkBg mmwh i ! by tiiB iMi iKwnl of public works aggrieved by the iflMHHMal my appeal to the circuit court of the county where the property is located. The prosecut- ing attorney and the state tax commissioner represent the interest of the state in such appeals. 2. Rate— The rate of taxation for state and state sebod pur- pi» ia fiMd Iqr Ilia board of piiWk woriB IftsB 1 a»d nol wuam tlwa 8 m Hia HOa Botli stete and mml^ taaes afo ooUected by the slivit of Ite imiir, or Igr eollsito app^ .anditor. Taxes are a lien on real estate from the time the aasessment is made, and are due and payable during October and November at a disoonnt of 8| per cent, M«g DsMiMr at Ims, and after ^MHtaiy 1 ]»- Imiat is addid at tiw rate of 10 per cent per aniiin|| ' f i fi^iyl tans may be coUected by distraint of per* aeaii proper^, by garnishment of money or property io the hands of another, and by sale of hinds by the dieriff. laxea aaaeBaed by the board of pubUc works on raUfoada and •Iter eatfOfatlaai^ 'kail, state aad laeal, axV' caOacMa ky tlie auditor, and If delinqoent on the 20th of January, are flien orflected by the Bherifr with a poialty of 10 per coit The aheriff or collector la cooapinaalml ky fees aot «f tea lAa aasnor is to list for taxation all male persons 0i«r SI years of age residing in his district on April 1. Tlw rate of the tax is $1 per year. The county court amy exempt persons from the poll tax on account of Iwclily in&mi^. a IBS JDfHHRUrCB TAX. A tax, psfabte into tim trvMniy ol tbe state, shall be imposed mpoa the transfer, in trust or otherwise, of any property, or interest tlMnfa^ faal, pMWnal, or mixed, if sndi transfer be— 1. By will or by the Intestate laws of the state, from any peraon dying adaed or poaaeaaed of the property while a TCaMMUt Ok vbh anm 2. By will or the intestate laws of the state of property within the state, or within its Jurisdiction, and the decedoot was a nonresident of the state at the time of Ida death. & By a laaUaat or ky a aoawalteat, wben such nonreri^ dent's property Is within the state or within its Jurisdiction, by deed, grant, bargain, sale, or gift made in c ont em pl ation of deatb w lalaBdaa to tSka aAet after teste. 4. B|y tea owner of any property which he owns or to which he is absolutely entitled, so as to be vested In hlmaelf and any other peraon Jointly to the efftet that the title therelii or to aoma pait teamf vaat aa asrvffonhip to aneh othor person, a transfer shall be deemed to occur and to be taxable under the provialona of thla act upon the vesting of such tiUe. 5. Wtea say potaon teall aurdaa a power of appointment derived from disposition of property, such appointment when made shall be deemed a transfer taxable to the same manner as teoagb tlw pnparty trt aati l te tenaa off ante pswWi When the property or any btne flci a l intefwi t tesnin passes by any sneh tnmter where the smoont of the pn^MTty flhsU inteifl in valaa Ute exanptioa hareiii^ after ^wcified, and diall not exosed in vaiaa fSHMXMI, the tax hereby imposed shall be— 1. Where the person or persons entitled to any beneficial interest in such property ahaU be the wife, hoitoand, child, lineal descendant, or IteMl aaomlor «C tha tei aa wt at te a rata af 1 pv caatsm «f tea SMiiisi fStas «< «Mk latifiar te anch property; 2. Whero the peratm or persona entitled to any benaOcial totareat te sodt proporty teall ke tee ktetecr or alater of tte decedent (and term brother or liBter shall not Include a brother or sister of the half blooA), at the rate of 8 pe r centum of the martat value of audi toterest te aote property; & Whom tka p«wa or persons entitled to any beneficial interest in such property shall be further removed in relatlOO- ship from the decedent than wife, husband, child, lineal da- t mr*^^. Uaaal aaeaator, knteir, or alsiar, at tte rate off S HMiiipHiBm off tee iptete tetee off sate toUnak te sate property. The foregoing are for convenience termed the pri- mary rates. When the amount of the market value of such property or interest exceeds $25,000, the rate of tax upon socii exoess shsU be ss follows: 1. Upon all to exceea of $25,000 and up to $5 ptoae; or cxpreaa ooB^paBlea, te wMdi an aonnal Uoenae tax is specially provided. Foreign insurance companies pay a license tax of 2 [Mir cent of the amount of pcoBdam oolleeted to too atoto, Ioh retomed premluma Other fees paid by insurance companies : Fire Insurance companies (except farmers' Stotsal and otter like eompaalea) dotes bMtaeaa to tte alate pay ona- half of 1 per cent of gross premiums receipts for maintenance of state fire marshal's department. Thla tax may be omitted any year tliat the existing fund la laise enough to matntata 'tta dapartowt for tte eacnat year. Insurance commissioner. — For valuation of domestic life toaurance companies' poUcies^ 1 cent on each $1/X)0. There is a relaltotovy rate te vataatlaa of lito potteles te eoovaaiea organized under tte lawa of anotiier state. Ail insurance companies, annual llcoise fee, $10; for receiv- ing and filing annual reports, $10; certificate of valuati(Mi or coodttloas to bo fled to aaottwr alata^ |S; te oach aaeaTk certificate of authority, $5. Foreign fratonal benefit societies for first certificate of aniliority, $25. Foreign expreaa otnnpanies pay $1.50 per mile of road over which they carry expressage ; foreign telegraph and telephone companiee. $1 per mile of wire over which messages are sent ■II a riftm rarrHir tintimm tnnwi la aa esae to tte lloaiaa tax to be less than $100. Corporations holdtog more than 10,000 acrea of land to the stote pay a tax of 6 cento per acre to ezeeaa of KMMW aiawa Oorporatlona dmrtoMd tor educational, IttBtarft asrled> tural, scientific, religious, or cluirltable purposes, and cemo- teries and lodges not incorporated for profit, are exempt Den wat l e laasmnfo, oapraH, l ales r i pi, and tofcfftema coa^ paatoi asa taxed aa oOier oecpocatlaaa a. BUSINESS TAXES, LICENSES, ANO nSSS. The state requires licenses for vaiious acts, occupa- tions, and businesses, some of which are issued the auditor and others by the connly ooist and (he oonntj dark of the coonty in whkii the bosinesB is to be csr- riad on, except m incorporated cities, villages, or towns, in which cases the licenses are issued by the council for city purposes, and by the county court csr county clerk, depending upon the nature of the license, for state purposes. It is the duty of the county clerk to ascertain from time to time all persons in his dis- trict fram whom state licenses are required; but it is also the dnty of every person to a|^y to the county clerk and cause himself to be properly listed and licensed. The license tax year is computed from July 1 to June 30 of the following year. The following taxes are levied annually unless other- wise stated, and become a part of the state fund: Hotel, tovem, or restaurant, 3 per cent of tbe yearly rentol ▼aloe of tlio tMoadaee ooeopM; diatilleriaa of wkMiy aai brandy, $100, and. In addition, 25 cents for every barrel manii* factured, except apple and peach brandy; brewers of porter, ale, or beer, or any drink of like natore, flOOi and, to addl> tloD, 15 cento for every barrel of beer, ete., manufactured. Sale of brewed liquors— wholesale. $750 for not over 5.000 barrels and 15 c^ts for each additional barrel; spirituous llqaots oHmt tfam Ireirad llQBOia, fTW to addUton to an otlwr taxaa; NtoO, fSQO; aate of botb wlrltooaa and bieitod U|vora IJUkilAll/^ iHl^U IfJ!j'VJ!iJN''UJ!f OIOlJ -WEST VntOINIA. at mm. fMHV: i* mtim mOtn inr same. |100; wholesale aad itAan of otlier Hum lireired Ilqiiota» not to dnmk on premises. $1,000; llqnora cm railroad cars, $25; assignment of liquor licemMh |Q0; sale of both spirituoua and brewed liquors vloletaH 1130^ voA mwy barrd of taer aold In of 4.000^ 15 cents in addition, mnnldpal tax for same to bo limited, maximum |750. Refireshments In theaters, |700. f of ai^le or peadi hrandj distilled from fruit grown In the $100. Beal astate and alock 1»oiEac% IW; hwcfct diops, STiOO; d|EarettB% $10; other preparations of tobacco, $5. Dmgi^ali^ $2; iMMfttag all^ for public nse^ 940 for the first allir wi $1S 'ior 'OMli' n i iilt io M l allqr; Mttatda and Ite like.. 990 for the first table and $25 for each adflttlBMl «Uo; jUk ABalei% $2S; agmts of Junk dealers, $10; tra^m alaaip 9OOO; trading hooae-hoatSk 9^0; penny doi n, 9il tiUHv rtti ■iaehlBeB.'96; anloBO- bilea. 91 0; merry-go-rounds, etc., 1 week, $10; 4 months, 930; 6 months. 9^0; 1 year, 91OO ; dealers in pistols, dirks, etc., 910; ■HMgr ftNlBW, ISB; tafatdlc^ $W for tk» int taMm, $10 for •neb additional table; roller skating rinks for public resort — dtlea of 10,000 inhabitants or mare, 9100; 5,000 to 10.000, 9S0; tan tkan 5.000, 925. Public parks (admlaalmi fee), coun- mm of ofiir''iiliiliili>aiiita«i^i 20.000 to aouoooi $is: less than 20.000, $10. Fortune tellers, $5; labor agency. $100. 95. with 92 additional for evoy 1.000 inhabitants l l i w ii iiw iLO ga, $100; #Mdom tai pntant rl^iii, Ft lb M«m. agencies. $10. Peddlers — without a horse. 950; with one horse, $150; with two or OMwe horses. 9200. Trav- eling salesmen — sewing maffMiiMt nad ilVfWik $30; musical in- 920; llgktnlng roda. $10; iMiak ajwit^ $10; shoot- : gallaiea, 925. Theatrical po^ormancea. In cities of 20,000 or over. 920 per week; over 10.000 but under $1S par wwk; aad in eltlw of 1/kflm 1» and less, $10 pw week ; on boats exdusively on navi- 9100 annually. Theaters and opera housea. In «C aOiOOO or more Inhahltanta. three months, $100; Six $»>; oao year, $1«0; lOyOOO bnt under HMMW Inhab- llantsk three months. $75; six months, $100; one year, $125; ItuOOO bnt under 20^ Inhabitants, three months. $10; six mmOM, HO; OM f«nr. $100; OyOOO iMt wdw lOvMO mt^ iUntSk HMt MonthH, $20; six months, $90; one year, $40; 2,000 but onder 5.000 inhabitants, three months. $10; six months $15; one year, 920; leas than 2,000 inhabltanta, three ■MM^ $B; afac BMMilb% 98; one year, $1<1^ Circuses or menageries, or both, or wild west show, for each exhibition, JOyOOO Inhabltanta or more. 975; 10^ to 30,000, 950 ; 5,000 to liOs iHi flHUi mom, mi tmlMd snlMl or doff and bow. aOyOOO iabiriiltants or more, 990; 10,000 to 30,000, $■>: less than 10,000. 910. Side ahowa, each entertainment or •Kbibitlon. 10,000 inhabitants or more. 910; less than 10jOO<^ 9k llklle ImiMii. $U»: "tni* ennival. $• a wwk for mdk iaiatalnment for which a fee Is charged. Any other shows. ■Mb exhibition, 10.000 or more Inhabltanta, 91O; less than 95; MMsmt riww, $i « d«r or $90 a wek. CftMflMU^ IriiiMii $9. Beglstered wmm, 95. Teacher's examination fee, 92; county Institute enrollment itoi^ 9L Gertiflcate to practice dentistry, 925; annual fee. 92. rbarmnrlit «nmln«tieB fm, $10; Mwnlal fse^ $1; aariatant pharmacist examination fee, $5; biennial fee, 50 cents. Per- mit ft»r assistant phaimadat to conduct drug store hi town of •10 tababitants or lem^ 9&, OiloiMti7f examination fB^ $1S; iff NCbdratbNi. $10; ctrtfOeate vi examination. 95. pMte accountant, certificate fee, $25. Tax on state Sodildubs keying liquor for sale to members, where r 1M% 9900; ofw lOO mMibef% 9900; tf a than a year, then proportionate anMMMit ta ; eompvted for lesa than three months. r. THE IN COMB TAX. ThMw m no inoome tax. in Woit l/ligiiiio. 1. Base — The property included and the assessment thereof are the some lor county as for state purposes. 2. RaU-- Hit levy lor ooiinty purposeB is made by the ooun^ oomt. The rate is limited to 80 cents per $100, whidi may be increased by the court for certain specific pur- poses or by submitting the question to a vote of the people. But the total rate for county and district road purposes must not exceed 55 cents on $100 TaloatioDu 8. Ooil§€Mm OoBmHoii is mado fay jOio dMrit at the suno time and in the nme manner as that of the state taxes. Taxpayers may apply to the county court and appeal to the circuit court for relief against county levies im- properly charged. The aheriff or collector receives a commission on county teviea gmdnatnd aooMdhig to the amounts eoDaeled. B. P0U.TAXXS. The county oouri may also levy, for road pnrposesi a poll tax of $1 on eveij mak inhihitaiit over SI and under 50 years of age. e AMO ow mmmaxAxcm Aim mammM!nm tazm. There are no inheritance or oorpMration the oonntf. taxes lor S. BU8INX8S TAXIS, UGEMSIS, AMD FIBS. The county conrt levies annnally a per capita tax on dogs listed by the assessor, of 60 cents on malea, 60 centa on qiayed females, and 91il$ le. The total indebtedness of a city or municipality must not exceed 5 per cent of the total value of the taxable property therein. TAXATION AND REVENUE SYSTEMS— WISCONSIN 8. CoSUt^im— GoUection is made by the seigeuit in s mannor an* alogoiis lo that for state taxes. C AKD D. INHEKrrANCE AKD CX)RPORATIOK TAXES. There are no inheritance or corporation taxes for cities, towns, or villages. E. BUSINESS TAXES, UGBHSBB, AKD IBM. The coundl of a city, town, or village may impose a license for any act, business, or occupation for which a state license is required. The statutes limit the liquor license to $750. School Revehctb. The constitution provides a permanent "school fund," and the interest on this fund, a portion of the revenue from the state general property tax, the pro- ceeds from all forfeitures, confiscations, and fines, and from the annual capitation tax of $1, are set apart as a gooflral sehocd fimd and distribated to the several ooanties in prc^rtion to the sdimd peculation. The county superintendents then apportion the shares of their respective counties to the school districts. Every magisterial district of the county is a school district. For a building fund the board of education of the district is to levy a tex annually on the fourth Tnosday in August on tiio iiwu i e t ty toxaUe lor state Ml and county porposes in the district, the tax not te ^ceed the rate of 15 cents (Hi ewry $100 ol the state and county assessment; and for the teachers' fund, not to exceed 25 cents on every $100. Provisions are made for additional levies as follows: Yov high school purposes in cities of less than 10,000 inhabitants and for special debt levies, each not to ex- ceed 10 eente par $100; for lengthening sdiool term where graded or high sdioois are fcurmed in densely populated districts, 5 cents per $100; and fw other purposes by suhmitting same to a vote of the eiedkirs. LEGISLATION AFFECTINO REVENUE LAWS: 1018. The rate of levy for stsite iind state school purposes was increased from a maximum of 3 cents to that of 10 cents on 9100 Tslnatkm. A " Blue Sky " law, regulating inveBtmeat COia|WI»lee> was enacted and provides for certain fees, etc. An annual license tax was imposed upon bydrodeetclc eon^anlea, amounting to A of 1 per cent per month of tlie authorized capital stock until such company begins the sale of electric energy, after wliich time the license tax is to he 1 per cent of flie aiow taeome. A public service commission was created, and foes to be fixed by the state auditor and to he paid hy the public service corporations for its support were provided fbr. This commla- rfen !• to have control of the toseleW— of all poUie ■erviee corporations in the state. Inspection fees were provided for in the case of hotels and ratanrants. WISOONSIK.' Wisconsin depends principally upon the general property tax iar oounty and municipal revenue and lor stete rewme wImb thsre is a deficiency in ooipomtioB taxes paid direetiy into tiie state treasury for the support of the stete government. Steam railroads and telegraph companies are assessed by the state tax commission and all taxes therefrom paid to the state. The street and interurban railways are assessed by the same cominission, and 85 per cent of the tftses go to the mnnicipalitieB in whidi they are (^eratod and 15 par cent to the stete lieense lees on the gross receipts of telephone and insurance com- panies are imposed in lieu of all other taaDes exe^ those on real estate. The inheritance tax law adopted in 1899 was de- clared unconstitutional in 1902. The legislature in 1908 passed a new inheritanoe tax law vrhkli has been upheld fay the court The poll (ax i^i a local rood tax only. 'This compilation is derived mainly from the foliowing •ources: Wisconsin Statutes of 1808, edited by Arthur L. Sanborn and Jdm R. Berr^nian : Madison, YHb^ 1808. 8iu>planent to tile Wisconsin Statutes of 1898, edited by Arthur L. Sanborn and John B. Sanborn : Madison, Wis.. 1906. Laws U W l i u iB H a , tt iO »» ; Uammm, Wla, IMMOia An income tax law was enacted by the legislature in 1911. ouws fn' njMo itu* raovisioiis. aiTOTjff vni, flSal. Themleeof taxatleaitellbeaaifiicnradtaxeiiftaE be levied ui>on such proiwrty as the legislature shall prescribe. Taxes may also be Imposed on incomes, privileges, and occupa- tions, irtiich taxes may be gtadoated, and progt ca rive and reasonable exemptions may be provided. Sex;. 5. The Ic^rislature shall provide for an annual tax aofll- cient to defray the estimated expenses of the state for each year; and wlMmever the expenses ts owing does not apply to mortgage credlto BBBBied as an Interest to real estoto (2) Personal property includes toll bridges, saw logs, tim- ber, and lumbw, dtli« upon land or afloat; steamboats and Me et basM er iritoead; haffldtofs apoa lessed Isndm if net assessed with the lands; f eri yhe at i^ tocloding their franchises; ice, cut and stored ; and all goods, wares, chattels, and effects having any real or marketable value not induded in the term **real prepartj.** fltoee MOT the atoetoori have been «e- dflcally charged with the duty of aseertatotoc the number and value of all antomoblles^ and astosrint ttMa as peraonal lavroremente on homestead lands of settlers tm tibs fMHte domain are to be assessed as personal property. Treated aa personal property is all property, indnding real estoto aad ftaaddse, owned or oasd hy petsoas or eorporattons engaged in supplying municipalities with water, electric light, and gas, as well as all property used in the improvement of navigation of pobHc irtreams or the conaonratlon and r^la- tlon at height and flow of waters in public reeervoirai The exemptions, in addition to pohUc jMifiilj, mmf be etoh sidered under two general heads: (1) Property aseaptod by the taeoew tax law of IMl: Money's and credits of all kinds, including stoCba and bonds; housdmld goods and furnishings; farm, orchard, and garden machinery, implementa, and tools; watches, pianos, organs^ wialodeonsi aad other mnslcal instnaneato; b ky cl es; parsnasl ornaments and jewelry habitually worn. (2) Property exempted prior to and remaining exempt inde- peadiaat eC toe to essM tax law, to addlMen to pobUe property, indndes: Personal property owned by any religious, scientlfle, literary, or benevolent association, and the real property neces- sary for location and convenience of buildings of same, not f B PBse dln g 10 seres; the toadi^ aet stgeeding 10 acn% to get h er with the buildings thereon, not within an incorporated town or village, owned by corporationa organised for moral, religious, sad edaeattoaal purposes aad nsed exdoslTdiy for the holding of aaaaal encampments or assemblies ; the lands tt a chsitoead coll^ or university, not exceeding 40 acres ; parsonages ; pnh- lie libraries; organliationa, other than libraries, formed to en- oooage the taeaiti^ aad frtMi bate aaeepnel sle« and pay no dividend ; state or county agricultural societies; flre engines and buildings and grounds of organized flre companies; the property of Indians who are not dtizens, except lands held by them by p ii ffh as e ; fi e tori es sad m» p eep eilj sf c esie tetj aa- sedations ; pensions ; stock In corporations paying taxes on their property; wearing awerel; family portralta; priTSto llbrariei» TAXATION AND REVENUE SYSTEMS— WISCONSIN. 263 aet ciif^wXlIm 1900 to Talue ; one sewing machine ; firearms for use of owner, not exceeding $25 in value; not exceeding five colonies of honey bees; poultry $25 in value; farm animals bona after Deoember 81 next preoeffing the day of aseessment; one watch, carried by owner; personal property of Insurance companies; growing crops, including medicinal plants; provi- sions and fuel suffldent to sustain a family for six months; the HMae of toe Friendless to Mllwanlwe; all personal prop- erty and real property, up to 120 acres, of the Home for Feeble Minded at Watertown; fair grounds; tree belts; public parks; monnment grounds; armories; sinc-prodndng planto for toree years; the Turner sodeties; capital stock, installments paid in, and securities of any mutual savings fund or loan asso- ciation; public art galleries; capital stock of certain cooper- attve soelelies; personal property of certain trust or anralty corporations; Milwaukee Orphan Asylum; plauk or toll roads; boulevards and pleasure grounds held in trust for cities: Lawrence Institute of Wisconsin; lands, not exceeding 4U acres, plsnted to fbrest trees (exempt tor 80 years) ; memo- rial halls, owned and occupied by Grand Army of the Repub- lic, Soldiers' Memorial Associations, Womb's Belief Corps, or Boas of Teterans organisations, providing toere be to the hall a memorial tablet and isacrlbed thereon all the known names of all the enlisted men of a given town, dty, OT county who died in the service during the Civil War. b. Assessment. — ^The assessment or valuation of property with the exception of railroads, street rail- ways, telegraphs, and property of sleeping car and ex- pnes companies, which is assessed by tfao state tax commission, is made by the local assessors in the towns, villages, and cities, and refers in the case of real estate to any date between May 1 and the time of the sitting of the board of review ; in the case of per- aonal property to die let day of May, except that saw kgi, timber, railway ties, or teiegraph poles owned by nonresidents, may be assessed at any time during April. A separate roll by counties is made up by the state board of assessment and is the basis of the appor- tionment of state taxes. Beal and personal property is to be Yalaed amuully bj the assessor, either from actaal -ntm or the best information available, al the Itall rtkm that oonld be obtaiagd at private salsb Real property belonging to benevolent associations, and leased to another, which would be exempt if used by such as- sociations, is assessed to the lessee. ttasl ptep e ilJ eeitttsd ftoBi a a wi ee un i m to any year aasy he assessed tor soA fssr ieitaff ear of flia tone BSKt seeeeettng years. A mortgage is taxable as sn tetoest to the real estate; but the mortgagor may in the deed elect to ttave assessed to him, together with his own Interest, that of the mortgagee. Most of the mortgages executed in recent years contain this provision. The aaseesor enters, to separate ooimnns, tend ; Improfcments, including such fixtures as are not included under personal property ; and in other columns the several classes of personal property. He has authority to era mine toe taxi)ayer under mtk as to personal property. If the a s se ssw has reason to btfers that there to other property liable to taxation he may add to the aggregate valuation of personal property such auBQiit as hs esthnstos to be JaM end e ^ultobl a Personal property is, in Renernl, assessed in the assessment district in which the owner resides. If the owner be a non- resident but has an agent to the states the penKmal property is assessed in the assessment district in which the agent pe» sides. Assessed where located are merchants' goods, wares, commodities kept for sale; manufactnrors* stodt; buildings OB leased lend iHien the boUdlngs are peraonal pn^rty; farm implements, live stock, farm products other than crain In warehouse; cordwood, all saw logs, timber, railroad ties and Inmber; and all personal property owned by nonraddeiito hSTlng no agent In the state. Personal property ordinarily assessed at the residence of the owner, is, when held by co- partners, joint owners, or owners in common, who reside to dfgeient a s s easnient districts, a sseese d to the district to whkh they have their principal office or place of touiness; and if there be no such priuciiMil office or place of business, then in the assessment district to whldi the personal property te toeatad. Shares of stock in Incorporated banks, and in trust, annuity, and guaranty companies, as well as the capital of eveiy pri- vate bank, are Uable to aaasssnient and taxation as personal property in toe district where the bank or other institution is located. This tax may be paid by the bank or company, in which case it has a ll&n on the ahares of ttatk for the amount of taxes psid. Tte tax on shares aad capital Is to Use ef an taxes etc. JUl sfisr iBsanmoe eoaipsnles cxeep f His 'tM 98001 tht following annual taxes and licenses are levied : who carry goods on foot, $20; with push or hand call;. wm ant tmm ¥6; wm Hps or or aaioaM>bUe, flS; tiaaslent merdiams, $75, and In addition a local license not exceeding $25 per day ; dealers in bankrupt stocks or fire sales, $75 and a municipal license not exceeding 98S per day: d rtu s w, rttowa, ete;, $100; aide Asafs. fMi Owners of steamboats used for interstate trade on the < Lakes pay a sum equal to 3 cents per net ton of the tonnage. This is in lieu of all other taxes. Hank and toll roads psy aa a Ucoise fee 8 per eat of Om» gross receipts of snch roads. This is in lieu of all other taxea A poialty of $000 is Iniposed for failure to make return or pay Boom companies whiA sponte structnres In the waters of the state for handling logs pay license fees of 2 per cent of the gross earnings of the business. Local taxes on the prop* erty may he dedaetad ftaai ttaUcMss ftssi License fees for fishing in certain lake naian. — GlU net, $2 ; pound net, $2 ; fyke net, drop net, s^ne^ traannd net, trap net, sad set htxlka, 9L Nonresldento asing gill neto In co aj aaetkn with boats, $100 per annum, with steam tug, boat, or launch without steam lift ; $200 with steam lifter ; $50 for using gill net in conjunction with any other boat, launch, or tug, except le w h s a t a LtoMss to M hi MaaA vaMrn: Betas ef 809 fset to 1,000 feet, $25 ; 1,000 feet or over, $50 ; for fyke or hoop nets, $5. Game warden to supply metal tags to licensee upon pay- ment of 25 oentiL Inqieetkm fee and license permitting any nursery, inspected, to offer for sale nursery stock, $10 ; agent^K llfense. fl. Bm^ nue to cover expense of inspection, etc poratlons for manufacture of beet sugar and dairy products, $10; amendments, $5; other corporations, $25; for each addi- tional $1,000 of capital stock over $25,000, $1; amendments, $10^ and 81 far ea^ 8MI0O of teerease of capital stod;; mining and smelting companies, if capital stock exceeds flOOiiiOOO; flfiO; fortign corporations; filing articles, $25. Co- opoatlTS a sBO da d ea s; flitag artides of laeoipsratlon, 810; aaSDdments, $5; for recording copies of sadl ttttdsi; flM register of deeds receives a fee of 25 cents. Physiclana. — ^Examination, $10; certificate to pracUce medi- etas; 88; awillBts ■ismlnslinn, 88B; reglstrstlon, aannal, 81; reciprocity license, $25. Pharmacists — registration, $5; re- newal, $1 ; dealers in general merchandise who sell drugs and nedlelBes pay a fte aot exeeedlnf 18. MMN>lierj a > s n i ta s - tion, $10 : certificate, |5 ; registration in dtlee of the first class, 50 cents. Veterinary medicine and surgery — examination and license, $5; annual r^stration, $1. Embalmer — examination and fkmm, 88; i iaei wa i, 81. Ba i» s i ' ! s lip i^nMia i tas; H; re- newal, $1. R^stration of automobilee, $5; auto dealers, $5; motor cycle, $2; dnpUeates, fl. After peylng eoet of a datft i lstra don, ttree-fourths of die remainder of the fund Is to be paid to the county treasurers of the several counties in which persons paying the license fees reside, in the proportion in which saA iMa hava ban rseelrai, aaA to to iai8 for Mtfi w a y purposes; the matataf y i >i b H> 9am to ths atato ilBtorar fund. A fee ef 82 Is paM to the borse4)reeding d^Mutnieat of the eoilsBe ef sgrtenltore. University of Wisconsin, for exaariaa- tion and enrollment of each pedigree, in accordance with breed* ing of stollion or Jack ; renewal fee^ $1 (blamial) ; tnuuttr toe; 88 eeato; dapUeato HesBSS ^srlldt'ato fto; 88 eeata; Commissioner of banldag. — ^Banks, tnad aoBpanles, and mn- tnal savings banks, except national banks, for annual exami- nadon, assets less than $100,000, $20; $100,000 to $300,000, 888; 8 88 B ti0 8 8 to 8B00y000i 888; 8888(1808 to flj808iW>. 878; $1,000,000 or more, $75 plus $25 for each additional $1,000,000. Commissioner of insurance collects the following fees: Bvery laswniiica corpotation, persoa, w agent, except temi TAXATION AND REVENUE SYSTEMS— WISCONSIN. 867 tosaraaee eompanles, millers and manufacturers and church mutual, for filing the first declaration or statement, with cer- tified copy of charter, $25; annual statement, $25; certificate of aathoriU to agents, 81; certMed oopy ef a paper, ato, 15 cento per folio ; affixing seal, 50 cents. Every fraternal benefit society is exempt from all stato> county, district municipal, and sdmol taxes or fees, Imt to leqaliad to pay all taxes and qwcial assessments on its real estate and office equipment, and the same fees for filing its artteles or amendments and annual report and for certified copies, as other tnsoranee companies. Railroad commlsriOB. — Public service corporations, for cer- tificates authorising Issue of evidence of indebtedness for pur- poses chargeable to capital account, $1 for each 8MW0 face vatae Of arldeiioe of indehtedaess-^toss taw to to paid into the common school fund income. In each action in a court of record havhig civil Jurisdiction there shall be levied a tax of $1, which shall be paid to die clerk at the time of the commencement thereof, which tax on suits in the circuit court shall be paid Into the state treasury and form a separate fund to be applied to the payment of die sslwles of Ito dieait Jodges, and which tax in other courts of record the salaries of the Judges of which are wholly paid by tlM counties or by any county and city Johitly shall be paid to die oonaty tceasarer to creato a faad to to ailiMI ta die pgyitaBlef ttotatattaeef gaAjaaiOfc F. TBS IKOOKB TAX. On taxable Incomes of individuals, firms, or copartnerships, on the first $1,000 or porUim thereof, 1 per cent; seoood. IJ per eeat; third, U ^tat; fourth. If per cent; fifth, 2 per cent; sixth, 2i per cent; seventh, 3 per cent; eighth, 3i per cent; ninth, 4 per cent; t^th, 4<| per cent; eleventh, 5 per eeat; twdftfa, 5} per cent; all addtdoaal amomitai 8 par cent. On the taxable Income of a corporation. Joint-stock company, or association, the rate Is one-half of 1 per c«it on taxable in- come which bears a ratio of 1 per cent or less to die assessed Vilas ef tto piop er ty aaed ta tai aoqniidtion, and with each laerease of 1 per eeat or fraction thereof in the ratio of the taxable income to tto a s s esse d value of said property the rate IncrcoBOS one>liBlf of 1 per cent np to a BMximam rato of 6 p«r cent Thus If a taxable income Is over 5 and not more than 6 per cent of the assessed value the rate is 3 per c«it All income, other than that by statute exempt, whldi resi- dento of tto atate rseetve from widUn or without the state as weU as ttot wmdk WlWl i wH fsedTS Itota wMMk tirely dependent upon the taxpayer for bis support, $200; (e) the aforesaid exemptions do not apply to incomes derived from sources within the state by nonresMenta thereof, nor ta firms, eopartastAips; eocpocattoaa, Joint-stock compsntal8«:l||| associations. In compadng the exemptions and the amouiil of taxes payable, the InoonM of a wife is added to the income of her husband, and tto iaooBie of eadi Child aader 18 yaara of age to that of Ito parent « parents, whsa said wife or child to not living separately from said hueA)and, parent, or parents. (2) Income of any mutual savings or loan and building as* sodattaa, er ef any Nttgtouik adeatifie^ edneadonal, benevolent, or oUier association of tadlvidaata aet ORgaaiaed or cendnded for pecuniary profit. (3) Incomes derived from property and privileges by p«- sons now teqatred by taw to psy taxes or license fees directly into the treasury of the state In lieu of taxes, and such per- sons shall conttaue to pay taxes and license fees as hereto- fore. (4) Iheone reedvad by tto United Statee, tto state, and all counties, cities, village^ sdMOl dlst rio tH. or ettor poUdcal units of the state. The taxpayer ta to make oat a list ef hta taxaUe toessM ea foraa aappOod hy dw tax aMMtMen or the a wewo r of incomes. To secure diligence on the part of the assessor, he ta ad>- Jected to a penalty of 88 far each aaaaawered uaeedna ea each blank returned, the amount of penalty to be deducted from his salary. For individuals, the period covered for the annual income tax is ta all casee tto calendar year. WW flma, eopailaerahipe, eotporatloas, Jotat-stock eoopanies, and associations the period is for the calendar year except that where the books are customarily closed at a date other than December 31, or where tto teeoow ta cdtantad ea a basta etter «*e" diat of actual cash receipte and disbursements the taxpayer may, with the approval of the tox commission, return for assessment the tacome or profits earned during the business years tor whidi tto aeoooata ate CBstoaMifly msds np. The assessor of incomes or the tax commission, as the case may be, may increase and correct the amount listed by the taxpayer. The state tax commission appolnta three dttaens ta es^ oooBly as a botfd et levtaw ef whUeb tto ooaaly dark Is TAXAHOM AND REVENUE SYBTEHa-WISOONSIN iMMud of rerieir lieus compteiiits and rerlews it of iuilTidHta, flzms, and I'linwiilMi' iiiips. A hearing before the county board is prerequisite to fnestitming the income aasessmoit in the courts. A taxpayer witb tte tvUac «f tlM «oinitf IxMid may anwal to commission. TMm iUBoam nmmmA to corporations, omnpaiilea, aad ■■■■MtollBiMi In iwriewed hy aad Ha aaMMBil dna on tt» tmomm tto. In the case of corporations, joint-stock companies, or assocla- tiona ia made by the atate tax commission; in the case of in- dlvidMalB, §Kmm, or copntneniiliM the compatatkm la madt the county eterim. The amounts computed by the tax are oertUled to the county clerics ; and the county i«Hrtiiy aU amouBta to the town, city, and village deiiu. •ax ia «ollaeliai and paid In Ike aaoM mmmm taxes. It provision of the law i» that which allowa payaUe on tlie Inoome tax a daatttai of amoaaft pM on the personal iwoperty tax. Thus wlMratar amoimt payable on the personal property tax equals or ex- amount computed as payable on the income tax, the iltontlMr. As flur aa Ita eflBet on ttm Is concerned, this provision leaves the same result as kave been secured by providing that where a perara laeaaia tax aad panweal patiftttj tax mOr ttelaiierof ^ two need to paid. ha1f idMit distiiet may levy lor road purpoww a rate not less than 1 nor more than 22 mills on the as- sessed valuation; provided, that the amount thus raised in any town of 500 population or less must not exceed $2,000 ; but if a town of less than 500 inhabit- ants has two congressional townships, the amount levied may exeeed ISM^ M BHt coMod |8/)00l iMiLAnosr smwmmtim m t amtm tjmmi isia. TlM iiMMiie tax laws were extensively amended relatlTe tS exemptions, taxable Incomes and situs of property from which derived. The rates of levy on taxable incomes of corporations wwe dwfsei to the IMIswIag mtis: Om tbe Mat tMMO' sively for religious worship, church parsonages, and pdfeiie cemeteries shall be exempt from taxation, and such otfesr pMperty as the lesfstatnra aM7 bj seaeral law proirlde tec. 13. No tax shall be levied, except in pursuance of law, and every law imposing a tax shall state distinctly the tatj of state, tieaaaier, and avdttor. 8. The state tax commissioner, appointed by the governor for a term of four years, who has general supervision over all boards of commissloaers and equalisation. SSATB BXVEMUES. 1. Base — a. The property induded and exempt. — AH prop- erty, reaJ and personal, not exempted by law is subject to taxation: (1) Real property Indndes land, p osses K fy daima. bnOd* ing^ and ImpiuKiMMiln. ferries, franchises, and toll bridges. (2) Personal property Includes domestic animals and dogs. iHii^fc deposits and specie, credits, mortgages, stoclc and securl- tiea, aannille(^ and all odier property not specilled. (3) Exemptions, in addition to public property, are: Pnhllc libraries; churches; parsonages; public grounds and c«ue. teries; fire engines and station booses; fSmlly Bible, pictnrea, aad eehMribeoks; hflWhflM and k ttehm furniture, beds, bed> ding, wearing apparel of every person, and the food provided for each Ikmily, not to exceed in ail the value of |500; prop- erty need In Oe mannfaetine of beet soger in the state for a period of 10 years where 75 per cent of the beets use panics, and the assessment so made is apportioned to the conntlea on the basis of mileage in the counties, where it is raapporHoaed f» sdMol disMstts by the coaaty comBtstemi The assessment for purposes of city and town f^T Htka Is '^^f^ """Uli^f '^^^ „P™P«^y in connec- ■nw the railroad or telegraph lines, such shofM^ rolling milli. and haMM^ is ssssssufl by tto as real estate, are to list the average ralue of their capital Vbm year pferlons; coonmfaaton mendiants. the average ■moimt since tiie last iMiiiwiiiiiiil Ifannfttcturers are to list tbe aveiapi valae ef fkt law materials in their hands, capital and snmiw ef baaini and bankteg aasodatlonB. ex- natlonal banks, d: pharmacist, original r^istration fee, $10, annual fee, $2 ; assistant pharma- cist, $5 and $1.50, respectively. Fraternal benefit society. — Filing certificate, $15, and $10 annually thereafter; license to sell nursery stock, $25; bar examlnalion and admission to practice, |1B; for tte sale of liquor on each dining or buffet car, $50 annually; water per- mit, $2. recording same, $1; examination and report on min- ing claim, $25. and $25 per day additional for services of state geoioi^ flir mnUns dstaflst alaMaMBt and report; llltac mine statement. $1. By secretary of state. — Certificate and seal, $1; filing each paper, $1; oonnnlssion to a notary, $6; commlnrion to n eoaa- missioner of deeds, $5; extradition writ, $5; filing trade- mark certificate, $5; recording contract fw the sate of rail- road property, $8 ; and other minor feea By the oosmlssioner of public lands.— JWna apfUCaHsn to lease or purcli.iso land. ,$1 : recording sjinie, for each 10(> aCMS or less, $4, and for each additional 160 acres or fraction. |2; recording each lease of mie section, $M, and for each addl» tional 160 acres or fraction, $2; recording each mineral lease of 160 acres or less, $10, and for each additional 160 acres or fraction, $2; for granting and recording right of way, $5; certificate of porduwe of one section or less, 92, and for eadi additional section or fraction. 50 cents: ww>d. 3 t. V^MeeHom — CMlection is made % tiie eonlf Ifi—ifiir" the at for ^itate Undo: the prorisions of the constitution each county a poll tax of $2 on every person between the of 21 and 50 years for school purposes. It is the dniy of tibe aaseasor to prepare a list of the poUs, and tiie tax wImu proper^ a mwid beeoiwiii doe and pay* aUe on the delivwy of tho tax liit to tiie tieamuer. jt w H i l w iii of tiie fire d^Mrtment and their wiyea, and activv. memlieca 'Of' the atate national gnaid, are exempt. Delinquent poll taxes may be collected by the sale of the taxpayer's property. From the prooeeds of waxh. n ale the oolleetor dedieli the aaoout of the tax and $1 at Ua ii% ^■i'l litiim tiw^ igiggggg^^ ig ^10. payer. The county commissioners may levy on males be- t u ec n 21 and 50 years of age a special road tax of $2, nMdh is to be collected according to road districts, and may be worked out. Members of fire companies maJt of' stale nuit ii Hi w I' ffuard un oxmnot. Ifee entire rec^pts from tbe inheritaaee tax Impowd by fUe state are retained lif tie eonntjr la iMeh collecteA and an need for the sole purpose of the Improvement of conntgr and one-lialf of tlie 2^ per coit tax against insuranoe ^1110 iml* m n » Mm \ COHMMBBtiflK ISK aflflflliBg tO tiM are inoed by the dierif! joi cadi county as iidlows: Anetk m se f . pawa asatjy leeatsd, #00 per year; and peddlers generally. $300 per year; pawnbrokers, $25 quarter ; intelligence office. $15 per quarter ; exhibition, $10 to $50 pee day; cfKoses, $50 per day; gaming l ic e naeo f aro, ■MBla^ kenob iwido» lansqnenet, roulette, vtngt et tm, and craps, $1.50 per quarter; billiard table license, not for private use, $5 per quarter; bowling alley, $10 per quarto:; game Mb— a> |i P«g —ma, to aawf eeliaito, migrtdea, W liqaor licenses — sale within 5 miles of a railway station or town, city, or Tillage, $1,000 per annum ; wholesale dealers, $900 per an- num ; car liqtior Uoense, $10 per car. License taxes for Uqnor •dUag, billiard tables, and other gaoM or games within the corporate limits of any city, village, or town go to the mnnlci- IMiUty. Inspection of horses or mules about to be shipped or fliliea Mt ef atato (iteittF of cumly is laapeetor), 15 eeata I>er head. Itinerant vendors — on foot, $5; on bicycle, $50; one-horse Tdilcle, $200; two or more horses, $300; automobile, $200; traTeUng by any other manner, $2S0; doing buHwas ia any boUdlag; tMC car, or boat, $250; each aaiitMit ts itiair* aat veaiar, |K BaeC peddlor'a lieenai^ |& MuKiciPAii RavuiunB* 1. Bate — The property subject to mrmidpal taxation is the same as that subject to taxation by the state and county. Incorporated towns and cities make tiidr own aiBUMiiiimt roUsi hownm, aad hnwn Ikrir own boards of equalisataon. 2. Rate— No incorporated city or town shall levy a tax to exceed 8 mills on the dollar, except for the payment of its public debt and interest thereon. In 1911 an act was passed making it unlawful for any city or town to lety a tax Ibr dty or towa iwiiiu a M i wkick wHI produce a sum of money increasing by more than 2 per cent the total produced within their respective Jurisdictions for the preceding year, except that by proper vote a fknrtlwr ia* crease nay be avttoriasd tor oao year, but thereafter the ndditlonnl sums raised by such specially anthorized levy shall not be taken into account in computing the authorised 2 per eonc aanaal iaersaaa in Oe tavy. Tans are ooiieeted by thi iiiiii or city treaauw. B. fOU. TAnS. Cities and towns do not levy a poll tax. The resi- dents of municipalities, howvver, are anl^Seet to the oonn^ poll tax hoth for aohool and road pnrpcwfc TAXAHOK AND BEVENUE gY8TEII&-WYOMINa CS» TH> IMIUBU'AMCa TAX. Thers is no mnnieipal inherituioe tax. D. CORFOKATIOK TAXES. Cities gnmtlng exclusive franchises for water or ll^^t, or any franchises tor street railways or deetric or gas Ui^itlng or heating must contract to reoetve at least one-fifth of all the net earnings and revenues In excess of 6 per cent net profits iii>on the capital actually Invested under such franchise. S. BUSUiliSS TAXES, LIGENSES, AND FEES. All taxes on licenses Issued by the county for the sale of liquors, keeping billiard tables, or other game or games, when the liceBsee carries on tte Iwiwlneas wttbln tiM eeq^oate Itifr- ito Ot aay incorporated town, city, or village, is to be collected by the municlpalUar sad afipUed to the fenoral revenue pur- poses thereof. Cities have power to raise revenue by e Slleet tB g license taxes on any corporations or businesses within the limits of the city, including the sale of liquor. Tlie licmse tax on dogs is from $1 to $S. UMWipMated towns may license and tax Ami , hucksters, peddlers, pawnbrokers, exhibitions, shows, the sale of liquors. Ulliard tables, bowling alleys, and other games^ drays, hacks and earytagea. and otter vaUdca as tfie tswa eoaaett avy yrsnctlbe. rnderwriters are required to pay to cities a duty or rate of 1 per oent upon the amoant of all prendams. School Re\'enues. Hie county is subdivided by the county superin- tendent of schools into school districts, not to exceed 25 districts to a population of 10,000. The tax limit for school purposes by local stihool disteicts is 3^ mills, except that, by proper vote, etc, tiM rate may be in- creased to a maximnm of 8^ mills. The comity assessor at the time of making the county assessment also as- sesses the property of the district. The board of county commissioners equalizes the assessment of the several school districts. There is levied by the county oonmiissioners at the time of the levy for comity pur- poses the tax Tolsd in tiie district, upon the district assesHMnt, and upon that of railroad and telegraph property as made by the state board of equalization. Collection is made by the county treasuxer the same as for county taxes. The general county levy for school purposes is limited to $ mills. The |2 poll tax is for county sdiool purposen fi75 Apportionment of school funds in the county treas- ury is made by the county superintendent as follows: $150 to each school district for the payment of teachers, and all moneys remaining pro rata in ac- cordance wilh the number of pupils, except that all poll taxes collected for school purposes by the county treasurer are to be paid over to the sdnxd dirtnct in which they were collected. All fines and penalties under the general laws of the state belong to the public school fund of the re- spective counties. ItBOISLATIOX AFFECTING REVENUE LAWS: 1918. Shares e Inspected, for which a fee is charged as follows: 3 cents per head for aiieepi. and 2B eeate tor total anriMr of boeka. Vees to tie paid into state treassxy to cMdtt of the riieep toapecHoii and indemnity fund. The state board of live stock coDUolKAonmi oolleet a fee of |l Itoraoorftislwaada^eto. Feea tor the toapoctloa faad.** Onporatlons pay anoocupatioa tax as follows: Not orgaateed for profit, no capital atotk, $5; capital stock $10,000 or less. $10; over $16||000 to $K.00»>, $15; over $25,000 to $S0,00O, $20; over $50,000 to |100,000, $25. If capital stock is more than $100,000, $25, pins 20 eeato tor eadi addittonal $1,000 of capital stock in excess therein Por ming aOMOd- ments increasing Ciipital stoclv. same rate as OflSlnal. IVir filhig other amendments, $5. For filing each certUted copy of charter or ameadment theteto. of a foreisa oorporatlOB. the foes are the giinie as for domestic corporations. Embalmers, $15 for the first year and $2 annually there- after: rocordinft cattle bnuid. fl; eertlfled copy of aune. 10 cents; trapper's permit, |S. The tax on Wyoming live stock which grazes part of the year in another state is to be based on the proiiortionate time it Is In Wyoadng. ▲ reelprocity tax waa proTlded for on live stock belonging In aa e tt e r atate hot ^idi graaea part