View original document

The full text on this page is automatically extracted from the file linked above and may contain errors and inconsistencies.

DEPARTMENT OF COMMERCE
BUREAU OF THE CENSUS
WASHINGTON

DIGEST OF STATE LAWS
RELATING TO

TAXATION AND REVENUE
1922
COMPILED WITH RELATION TO STATISTICS OF
TAXATION AND REVENUE PUBLISHED BY THE
BUREAU OF THE CENSUS IN CONNECTION
WITH THE DECENNIAL REPORT ON WEALTH
DEBT, AND TAXATION

88716

PRICE, $1.00
Sold oaly by the Superintendent of Documents, Government Printing Office
Washington, D. C.




WASHINGTON
GOVERNMENT PRINTING OFFICE

1924

REPORTS ON WEALTH, DEBT, AND TAXATION: 1922.
ESTIMATED NATIONAL W E A L T H : 1 9 2 2 .
PUBLIC D E B T :

1922.

T A X E S COLLECTED: 1 9 2 2 .
A S S E S S E D V A L U A T I O N AND T A X L E V I E S :

1922.

D I G E S T OP S T A T E L A W S R E L A T I N G TO T A X A T I O N AND R E V E N U E :
ABSTRACT OP W E A L T H , D E B T , AND T A X A T I O N :
II




1922.

1922.

LETTER OF TRANSMITTAL.

D E P A R T M E N T OF COMMERCE,
B U R E A U OP THE C E N S U S ,

Washington, D, C., May 7, 1923.
SIR:

I transmit herewith a digest of the laws relating to taxation and revenue in the
different States and the District of Columbia in 1922, which was prepared in connection with the decennial investigation on wealth, debt, and taxation authorized
by the Permanent Census Act.
This digest was prepared under the direction of Starke M. Grogan, chief statistician
in charge of wealth, debt, and taxation. Acknowledgment is made of the services
of Prof. Carl C. Plehn, of the department of economics of the University of California, who reviewed the plan of presentation and contributed the foreword; and of
Walter S. Gilchrist, who had immediate charge of the preparation of this digest of
tax laws.
Respectfully,
W . M . STEUART,

Director of the Census.
H o n . HERBERT HOOVER,

Secretary of Commerce.







CONTENTS.
Page.

Foreword
Introduction

vn
1
DIGEST OF LAWS, BY STATES.
Page.

Alabama
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia....
Florida
Georgia
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky......
Louisiana
Maine...
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
.
Montana

5
1G
26
37
48
56
65
73
77
86
97
106
114
120
128
140
149
161
170
177
191
204
212
224
238

Page.

Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas.
Utah...
Vermont
.
Virginia
Washington
West Virginia
Wisconsin
Wyoming......

.

.....
....
-

251
258
265
273
285
298
313
332
349
361
372
382
392
402
413
425
438
453
461
467
482
494
502
516

SUMMARIES OF CERTAIN LAWS.
TABLE
TABLE
TABLE

I . - Inheritance or succession tax laws
II.—Income-tax laws
I I I — P o l l taxes and fixed sums of money or limited amount of labor on
public roads required of certain classes of persons, laws relating
to: 1922..




v

524
537

539




FOREWORD.
This is the third digest of the revenue laws of the several commonwealths which
has been compiled and published by the Bureau of the Census. The first was published in the report on wealth, debt, and taxation in connection with the Twelfth
X3enaus, and covered the laws in force in the year 1902. The second covered the laws
as they were in 1912, and the present digest relates to the revenue laws in force in
1922.
The three volumes, then, make it possible to note the changes in State taxation
that have come about in the past 20 years. Among the many such changes the
following are outstanding:
1. The general property tax is still found to be in operation practically everywhere
in the United States, but it has been modified in many States (a) to admit of improved
methods of administration; (b) by introducing somewhat more flexibility in the
determination of the assessed values which has been achieved notably by the establishment of State tax commissions, by modifying the rigid rule of uniformity or by
direct classification of properties; (c) by new devices for reaching the tax-paying
ability represented by ownprship of intangible property; and (d) by an increase in
exemptions.
2. The poll tax is losing ground.
3. The inheritance tax has spread to more commonwealths, has been applied more
than formerly to direct heirs, and the rates have been more carefully graduated.
4. Income taxes, which were very primitive and almost wholly lacking 20 years
ago, have been enacted, in varying forms, in nearly one-third of the States.
5. The number and financial importance of taxing and spending districts organized
a single purpose, such as drainage, irrigation, and roads, have increased.
There are so many other changes that an attempt to summarize further would be
to rewrite the digest.
No pains have been spared to make the digest accurate, though in the nature of
things there are limits upon its use. This is unavoidably true of any digest. No
well trained lawyer relies on the digest of a court decision for more than a helpful
suggestion of what the decision covers; to get its full significance he reads the text
i n full. This digest of the revenue laws, however, serves its main purpose, which is
to indicate the nature of those taxes, assessed values, and the like, the figures for
which are given in the general report on wealth, debt, and taxation. I t will ser\e,
if carefully consulted, to show wherein and how far the figures relating to taxes in the
different commonwealths are comparable, and wherein they must necessarily
differ because of fundamental differences in the tax laws
But a word of warning must be given to all those who would use tKe digest for other
purposes. I t was impracticable to follow closely the involved language of the numerous laws, but the digest reproduces as completely as may be the meaning of the statutes;
but in so doing, it is obviously impossible to reproduce every shade of meaning or to indicate every possible application and modification. Tax laws are modified by environment, by historical growth, and, more than is often recognized, by administrative practices. Thus, in one State incompleted homesteaders'settlement claims to public land
may be numerous, and hence call for provisions of the tax law which would not have
any meaning in a State where there never was any Federal public land. Again, the
New England States differ from those of the South in framework of government and
in traditions of taxation in such manner as sometimes to give very different meanings




VII

VIII

FOREWORD.

to provisions expressed in precisely the same words. Administrative practice quite
generally sanctions assessment at far less than 100 per cent of the "true value 3 ' which
the law may rigidly prescribe; and many excellent practices as to the use of maps
and records of sales or transfers are followed, for the existence of which there is no
statutory provision.
There are in the tax statutes as they stand not a few provisions which are dead
letters, or very nearly inoperative, because superseded by other provisions, emasculated by court rulings or applicable only to conditions which once existed but no
longer arise. Care has been taken not to enter any such provisions in the digest,
and if any are found therein they will be only such as have been included in the
officially authorized compilations by the codifiers and editors of the statutes whose
conclusions as to what was the law in each State appeared to the Bureau of the Census
to be reliable.
While the primary purpose of the digest is to render the tables relating to Government revenues intelligible, there is no reason why it may not serve other purposes
equally well, provided the limitations above noted and others naturally inherent
in a digest such as this are borne in mind. Thus, the legislator in search of a formulation for a tax law new in his State will be able to discover what other States have
laws of similar intent. Tax commissions, tax experts, and scholars will likewise
find in the digest guidance in making comparative studies, although they should
be especially careful to consult the full text of each statute and to investigate its
history, its environment, and itB administration.
The vital importance of taxation to the welfare of society lends a special significance,
which the recent great increase in the tax burden greatly emphasizes, to this, the third
digest of State laws relating to taxation.




CARL C .

PLEHN.

DIGEST OF LAWS, BY STATES,
INTRODUCTION.
This report* which constitutes a part of the investigation of the Bureau of the
Census on Wealth, Debt, and Taxation, presents a digest of the laws relating to taxation and revenue in the different States and the District of Columbia. It does not
include Federal laws other than those locally applicable to the District of Columbia.
LAWS INCLUDED, SOURCES FROM WHICH COMPILED, AND
CLASSIFICATION.
The laws included, the sources from which compiled, and the classification under
which presented, are as follows:
Legislative enactments up to and including calendar year 1922.—In order that the revenue laws presented in this section of the work may be studied in their relation to the
actual public receipts, to be presented in another report, the digest covers the legislative enactments, up to and including the calendar year 1922,1 of the various State
legislatures and of the Federal Congress in so far as the laws enacted by the latter
affect taxation in the District of Columbia as a municipal corporation. No attempt
has been made to adopt legal phraseology used in any of the statutes, the provisions
of the laws being stated as briefly and concisely as possible. The language used in
the State constitutions, however, is closely followed in the summaries. The sources
from which the digest has been compiled consist of the official codes and compiled
statutes and session laws of the various States and of the United States Statutes a t
Large.
The following statement gives the names of the legislative bodies of and the regular
sessions held in the various States:
Regular sessions, when
held; last session i n cluded in digest.
Alabama
Arizona
Arkansas
California
Colorado

Legislature
Legislature
« General assembly,
Legislature
General assembly.

Connecticut.
Delaware...,
Florida
Georgia
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky

Quadrennially; 1919.
Biennially; 1921.
Biennially; 1921.
Biennially; 1921.
Biennially; 1921.

General assembly.
General assembly.
Legislature
General assembly.
Legislature
.

Louisiana
Maine
Maryland
Massachusetts
Michigan

s
1
(

Biennially; 1921.
Biennially; 1921.
Biennially; 1921.
Annually; 1921.
Biennially; 1921.

General assembly.
General assembly.
General assembly.
Legislature
General assembly.

Biennially;
Biennially;
Biennially;
Biennially;
Biennially;

General assembly.
Legislature.......
General assembly.
General court
Legislature

Biennially; 1922.
Biennially; 1921.
Biennially; 1922.
Annually; 1922.
Biennially; 1921.

1921.
1921.
1921.
1921.
1922.

* I n cases where the laws have been available, notation has been m a d e of changes enacted by such
State legislatures as held sessions during 1923.
1




9

DIGEST OF TAXATION AND REVENUE LAWS.

| Regular sessions, when
! held; last session included in digest.

Name of legislative body.

Minnesota
Mississippi
Missouri
Montana
Nebraska

Legislature..
Legislature
General assembly
Legislative assembly
Legislature

Biennially; 1921.
Biennially; 1922.
Biennially; 1921.
Biennially; 1921.
1 Biennially; 1921.

Nevada
New Hampshire
New Jersey
New Mexico
New York
..

Legislature
General court
Legislature
Legislature
Legislature

! Biennially; 1921.
> Biennially; 1921.
; Annually; 1U22.
i Biennially; H21.
\ Annually; 1922.

North Carolina..
North D a k o t a . . .
Ohio.
Oklahoma
Oregon.

General assembly
Legislative assembly
General assembly
Legislature
Legislative assembly

;
i
j
|

Pennsylvania...
Rhode I s l a n d . . .
South Carolina..
South D a k o t a . . .
Tennessee

General assembly
General assembly
General assembly.
Legislature
General assembly.

Texas
Utah
Vermont
Virginia.

Legislature
Legislature
...
General assembly..
General assembly.

Bienniallv;
Biennially;
Biennially;
Biennially;

1921.
1921.
1921.
1922.

Washington....
West Virginia...
Wisconsin......
Wyoming.......

Legislature.
Legislature.
Legislature.
Legislature.

Bienniallv;
Biennially;
Biennially;
Bienniallv;

1921.
1921.
1921.
1921.

.

.

Biennially;
Biennially;
Biennially;
Biennially;
Biennially;

1921.
1921.
1921.
1921.
1921.

! Biennially; 1921.
I Annjially; 1922.
Annuallv; 1922.
Bienniallv; 1921.
Biennially; 1921.

General statutory provisions only included.—The State laws leave wide discretionary
powers to the local governments as to matters relating to taxation, but in each State
there are statutory provisions of a general character intended to bring about uniformity
in the levy and collection of local taxes within the State. The compilations of the
taxation and revenue systems as presented in this report are based upon general
statutory provisions only. The provisions relating to taxation and revenues to be
found in city charters or ordinances, local in character, have not been included.
The compilations are therefore primarily concerned with State taxation and revenues,
and county and municipal taxation and revenues are covered only in so far as they
have been determined or iixed by general State legislation. In these digests the
word "municipal" generally refers to those divisions of government smaller than, or
ranking below, the county, as cities, towns, townships, etc.
Classification under which presented.—'The material in the compilations of the taxation and revenue laws of the several States is presented, so far as possible, under fixed
headings or classes.
The classification used is as follows:
1. Summary of constitutional provisions.
2. General property taxes (property subject to taxation and exemptions).
3. Assessment.
4. Equalization.
5. Tax rates.
6. Collection.
7. Poll taxes.
8. Inheritance tax.
9. Corporation taxeti.
10. Business, occupational, professional and miscellaneous license taxes and
fees.
11. Income tax.
12. School revenues.
13. Certain districts, other than cities or towns, in which special taxes or
assessments may be levied.




3

INTRODUCTION.

DEFINITIONS*
The following definitions have ruled in the classification of material:
Taxes.—}Taxes are enforced proportional contributions of wealth, levied and collected in the general interest of a community, from individuals and corporations by
virtue of the sovereignty of the Nation or State for the support of governments and for
the defrayal of all expenses growing out of the public needs. The general property tax
is the common designation of the direct tax upon real property and upon other property when it is apportioned and levied by substantially the methods employed in
apportioning and levying taxes upon privately owned real property. (Property, for
the purpose of taxation, is generally divided into real and personal property.) A
general property tax, levied at the same rate upon the greater portion of the property
within the territory subject to the taxing power, is called a general levy of the general
property tax. A similar tax levied upon a specified class of property within that
territory is called a special levy of the general property tax, and if levied upon the
property of a specified portion of that territory it is called a local levy of the general
property tax. A general or special levy which is applicable for a specified purpose ia
further designated as a specific levy of the general property tax.
Corporation and special taxes.—Special property taxes are direct taxes which are
assessed, levied, and collected by methods that are not generally applied in the case
of privately owned real property. As such taxes the Bureau of the Census includes
all taxes upon the property of corporations levied upon the basis of the amount of
corporate stock, corporate indebtedness, or on any basis other than the valuation of
all property of the corporation, taxes upon savings banks and kindred corporations
which are levied in proportion to a certain specified portion of deposits, as their excefB
above the value of specified investments; and taxes upon life insurance corporations
assessed upon the basis of the valuations of their policies Special property taxes also
include all specific taxes upon property, as taxes upon land at a specified amount per
acre, taxes upon horses, mules, and other animals at a specified amount per head,
taxes on vessels at a specified amount per registered ton, and taxes upon grain at a
specified amount per bushel.
Poll taxes.—These are direct personal taxes and comprise (1) all so-called poll or
capitation taxes, whether levied in specific amounts or levied as quasi property taxes
based upon an arbitrary valuation of polls, (2) all so-called poll taxes graded in amounts
according to occupations, and (3) all exactions of personal sendees, as work upon the
highways or elsewhere, whether classed in statutes as poll taxes or otherwise.
Inheritance tax.—This is a tax levied upon property passing by bequest to any person
or corporation, in trust or otherwise, by the intestate laws of a State, or by deed or
gift, and intended to take effect after death of the grantor.
Business, occupational, professional, and miscellaneous license taxes and fees,—Business
taxes are taxes upon business and business activities exacted from persons natural and
corporate (1) in proportion to the volume of their business, (2) by reason of the business
in which they are engaged, or (3) by reason of some activity which constitutes a part of
their business. Occupational and professional licenses, for which a tax or fee is
imposed, are generally issued to individuals after passing examinations given by boards
of examiners to test their qualifications for the occupation or profession in which they
desire to engage.
Nonbusiness or miscellaneous license taxes are taxes other than upon business that
are exacted primarily for purposes of regulation, and are collected in connection with
the issue of so-called licenses or permits, and are always levied with reference to
measurable or assumed measurable benefits conferred upon or enjoyed by the licensee.
Assessment.—Includes two processes: (1) Listing or enrolling, and (2) appraising or
valuing the items on which the tax is based.



4

DIGEST OF TAXATION AND REVENUE LAWS.

Equalization„—Raising or lowering the assessment or appraisal, by districts or by
classes of property, in order to produce uniformity.
Tax rate.—This is the measure of the tax, fixed by the taxing authority, falling on
each taxable unit.
Collection,—The process of gathering the revenues, which includes the time of payment, of delinquency, the penalties for nonpayment and delinquency, the lien of the
taxing authority, and other matters relating to the enforcement of the levy.
Income tax.—This is a tax on the incomes, emoluments, profits, or on the excess
over a certain amount, of individuals, firms, copartnerships, or corporations, imposed
by the act known generally as the income tax law.
Districtsj other than cities and towns, in which special taxes and assessments may be
levied.—These are subdivisions of a county which are organized as bodies corporate
for local improvement or other purposes, the costs of construction, maintenance, and
operation of such improvements, and other expenses, being generally assessed against
the real property in the district in proportion to benefits received.




ALABAMA.
Section.
1. Constitutional provisions summarized
2. General property taxes
3. Assessment
4. Equalization
5. Tax rates
6. Collection
7. Poll taxes
5. No inheritance tax

Page.
5
6
7
8
8
9
9
10

Section.
Page.
9. Corporation taxes
10
10. Business, occupational, professional, and
miscellaneous license taxes and fees
10
11. No income tax
14
12. School revenues
14
13. Districts in which special taxes or assessments may be levied
14

SEC. 1. Constitutional provisions summarized.—The legislature shall not tax the property of the State, counties, or other munic91).
ipal corporations; cemeteries; lots in incorporated cities or towns or
within 1 mile of any city or town to the extent of 1 acre, or lots 1 mile or
more distant from such cities or towns to the extent of 5 acres, with the
buildings thereon, when same are used exclusively for religious worship, schools, or purposes puiely charitable.
The poll tax mentioned in this article (in section 178, which makes Poll tax (Art*
the payment of the poll tax prerequisite to the exercise of the electoral V I I I » s e c *
franchise) shall be | l . 5 0 upon every inhabitant of the State oyer the
age of 21 years and under 45 years not exempt by law, but the legislature
is authorized to increase the maximum age fixed in this section to not
more than 60 years. Such poll tax shall become due and payable
on the first day of October in each year and delinquent on the first
day of the next succeeding February, but no le^al process nor any fee
or commission shall be allowed for the collection thereof. The tax
collector shall make returns of poll-tax collections separately from
other collections.
All taxes levied on property shall be assessed in exact proportion Proportionate
to the value of such property,' but no tax shall be assessed upon any
Xl* sec!
debt ioi lent or hire oi real or personal property while owned by the 221)*. * *
landlord or hired during the.current year of such rental or hire, if such
real or personal property be assessed at its full value.
The power to levy taxes shall not be delegated to individuals or
P°wer
private corporations or associations.
The legislature shall not levy in any one year a greater rate of taxa- Tax limit (see.
tion than sixty-five one-hundredths of 1 per cent on the value of the
taxable property within thjs State.
No county shall be authorized to levy a greater rate of taxation in County
tax
any one year on the value of taxable property therein than one-half of bon™ed * ndefct1 per cent: Provided, That to pay debts existing on the 6th day ofedness excepted
December. 1875, an additional rate of one-fourth of 1 per cent may be (sec. 2lo).
levied and collected which shall be appropriated 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 erection, construction, or maintenance of necessary public
buildings 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 special taxes, not to exceed one-fourth of 1 per cent, as
may have been or may hereafter be authorized by law, which taxes _so
levied and collected shall be applied exclusively to the purposes for
which the same were so levied and collected.
The rate of taxation in cities, towns, villages, and other municipal Limitations on
corporations shall be limited to one-half of 1 per cent for current pur- rates; certain
poses; 1 per cent for debts existing December 6, 1375; in the city of cities (sec. 216).
Mobile, three-fourths of 1 per cent for current purposes and threefourths of 1 per cent for debts existing December t>, 1S75; in the cities
of Birmingham, Huntsville, and Bessemer, and the town of Andalusia,
one-half of 1 per cent for current purposes and one-half of 1 per cent
for debts; in the city of Montgomery, one-half of 1 per cent for general




5

6

TAXATION AND IlE VENUE LAWS—ALABAMA.

purposes unci three-fourths of 1 per cent for debt?, public schools, and'
public conveniences: in Troy, Attalla. Gadsden, Woodlawn. Brewton,
Pratt City. Enslev, Wylam, and Avondale, an additional tax not to
exceed one-half of 1 per cent; in Decatur, New Decatur, and Cullman,
an additional three-tenths of 1 per cent, to be applied in Decatur to
public schools, school buildings, and improvements, and in New
Decatur and Cullman exclusively to educational purposes; but the
additional tax in Troy and the other cities named must be sanctioned
by a majority vote at special elections.
Corporations
The property of private corporations, associations, and individuals
dlVi
equa]iv
taxel
forever be taxed at the same rates, but this section shall not apply
{sec. 217),
to institutions devoted exclusively to religious, educational, or charitable purposes.
inheritance
The legislature may levy a tax : of not more than 2h per cent of the
enacted^fsec*
estates, money, public and private securities of every kind
2io).
* in this State passing from any person who may die seized and possessed
thereof, or any part of such estate, money, or securities, or interest
therein transferred by the intestate laws of this State, or by will, deed,
grant, bargain, sale, or gift, made or intended to take effect in possession,
after the death of the grantor, devisor or donor, to any person or persons,
bodies politic or corporate, in trust or otherwise, other than to or for the
use of the father, mother, husbaud, wife, brothers, sisters, children, or
lineal descendants of the grantor, devisor, donor, or intestate.
No s p e c i a l
The legislature o r
shall not enact any law which will permit any person,
e
rt X U
COR or
8ec 22V> ' *
P ation, association to pay a privilege, license, or other tax
to the State of Alabama and relieve him or it from the payment of all
other privilege and license taxes.
Corporation The legislature shall, by general law, provide for payment to the
c
tax
(™ 55?9)
' State of a franchise tax by corporations organized under the laws of
this State, which shall be in proportion to the amount of capital stock;
but strictly benevolent, educational, or religious corporations shall not
be required to pay such a tax.
Poll taxes and
All poll taxes shall.be applied to the support of the public schools in:
schools; S t a t e
respective counties where collected. The income a r i s i n g from the
gc h o o I t a x 16th section trust fund, the surplus revenue fund until called for by
(Art. XIV, sees, the United States Government, and the funds consisting of the principal
-50).
derived from tho sale of lands, donations, and escheats, together with a
special annual tax of 30 cents on each $100 of taxable property which
the legislature shall levy, shall be applied to the support and maintenance of the public schools, and it shall be the duty of the legislature
to increase the public school fund from time to time as the necessity
therefor and the condition of the treasury and the resources of the
State may justify; but nothing herein contained shall be so construed as
to authorize the legislature to levy in any one year a greater rate of
State taxation for all purposes, including schools, than G5 cents on each
$100 of taxable property; and nothing herein contained shall prevent
the legislature from first providing for payment of the bonded indebtedness of the State and interest thereon out of all the revenues of the State.
Special county
The several counties shall have power to levy and collect a special
01 t a X ( s e c t a x n o t
26£»
*
exceeding 10 cents on each $100 of taxable property in such
counties for the support of public schools, but the rate of such tax, the
time it is to continue, and the purpose thereof, shall have been first
submitted to a vote of the qualified electors of the county and voted
for by three-fifths of those voting at such election. The rate of such
special tax shall not increase the rate of taxation, State and county
combined, in any one year, to more than $1.25 on each $100 of taxable
property, excluding, however, all special county taxes for public
buildings, roads, bridges, and payment of debts existing at the time of
the ratification of the constitution of 1875.
state, county, SEC. 2. General property taxes.—All tangible real and personal
taxatlonTinlClpai P r ?l? ert y a n ( i a 1 1 intangible property of companies operating public
utilities are subject to general property taxes for State, county, and
municipal purposes,
property.
p r 0 p e r t y includes not only land, and city, town, and village
lots, but also all things appurtenant thereto, and all structures and
other fixtures so annexed or attached as to pass to a vendee by the
convevance of the land or lot.




7

TAXATION AND IlE V E N U E LAWS—ALABAMA.

Personal property includes all things other than real property which Personal
have any pecuniary value, moneys, credits, mortgages, and investments
in bonds, stocks, joint-stock companies, or other securities. For purposes of ad valorem taxation the gross amount of sales at any auction,
and the gross amount of commissions of factors, brokers, or commission
merchants are treated as personal property
The following property is exempt:
ert/empt

prop-

prop

"

1. P u b l i c p r o p e r t y .
2. State, c o u n t y , municipal, a n d district b o n d s .
3. Cemeteries.
4. L.ots a n d buildings u s e d for religious worship, educational, or p u r e l y charitable
purposes.
5. All school f u r n i t u r e a n d personal p r o p e r t y u s e d exclusively f o r school purposes
a n d w a r r a n t s for building a n d e q u i p p i n g schools.
6. A l l p r o p e r t y of a g r i c u l t u r a l associations, a n d associations for t h e education of
ministerial s t u d e n t s , State or c o u n t y fairs, stock or p o u l t r y shows, literary a n d
scientific i n s t i t u t i o n s
7. Manufactured articles in h a n d s of producer, including p i g iron, for 12 m o n t h s f r o m
t i m e of production
8. A l l p r o p e r t y a n d franchises necessary for p r o d u c t i o n of air n i t r a t e s for 10 years
a f t e r beginning of construction of p l a n t f o r such purpose
9. Libraries of ministers of t h e gospel.
If). All libraries n o t professional.
11. Religious books k e p t for sale b y ministers of t h e gospel a n d colporteurs
12. P r o p e r t y n o t exceeding 31,000 i n v a l u e of deaf m u t e s , insane a n d blind persons.
13. F a m i l y p o r t r a i t s .
14. P r o p e r t y n o t exceeding S150 i n value consisting of cows, calves, hogs, sheep,
p o u l t r y n o t in excess of 100, household p r o p e r t y a n d sewing machines.
15. All wearing a p p a r e l
16 All cotton a n d agricultural crops grown i n t h e c u r r e n t or preceding year.
17. Provisions a n d seed.
18. F a r m e r ' s or mechanic's tools n o t exceeding S25 m value.
19 Money on deposit m b a n k s a n d solvent credits
20. Recorded mortgages on which a privilege t a x is p a i d
S E C . 3. Assessment.—There is one assessment list for State and Annual ASSESScounty purposes (municipalities being permitted to make an annual eo per cent of
assessment of their own). The assessment is based upon 60 per cent of value as of Oct.
the actual cash value of the property assessed and is made by a county
assessor who holds office by election for a term of four years. Sworn
statements of the taxpayers form the basis of the assessment, but whenever possible the assessor is required to interrogate the taxpayers
personally. The assessment of property is made annually as of October 1 and must be completed by January 1 following, with a " supplementary " assessment up to the first Monday in February. Property
brought into the State after October 1, unless paid for with money
already assessed, must be included.
'Failure to make a return is penalized, in the case of a private person, Penalty
for
by the addition of 10 per cent to the assessment, which is made out by J J ^ J t 0 m a k e
the assessor from such information as may be available.
The assessor is required to enter separately in the assessment " book Separate lists:
the amount of State, county, and special taxes on the aggregate of real state Auditor
and personal property. An abstract of the assessments is made out in and collector,
triplicate by the judge of probate upon forms furnished by the State
auditor, and when approved by the county tax adjuster or board of
tax adjusters, one copy is sent to the State auditor, one to the State tax
commissioner, and one to the county collector.1
If the adjuster discovers any property which has escaped taxation B a e k taxes,
within the five preceding years, it is his duty to assess back: taxes on
such property, for which service he receives a special commission.
In valuing real estate the assessor must take into consideration the g®^ 1 e t s t a t e
location of same, whether vacant or occupied, and rent, if any, derived
*
from use of such property. No assessment may be changed to a greater
or less amount for the succeeding year unless there is a change in the
condition of improvements on the property.
Railroad, telegraph, and long-distance telephone companies are Ualtroads and
assessed on all their property by the State tax commission based "exclu- f^^assessed ^ bv
sively upon the consideration of what a clear fee-simple title thereto tax commission",
would sell for under the conditions under which that character of
1
T h e j u d g e of p r o b a t e is a c o u n t y officer elected for six years, a n d t h e a d j u s t e r of
taxes or b o a r d of a d j u s t e r s is a p p o i n t e d b y t h e State t a x commission for a t e r m of four
years, one-half of t h e a d j u s t e r ' s compensation, based on t h e a m o u n t of assessments,
being p a i d b y t h e State, a n d t h e other half b y t h e c o u n t y . I t is t h e d u t y of t h e t a x
a d j u s t e r t o value a n d equalize t h e p r o p e r t y i n t h e county.




8

TAXATION AND IlE V E N U E LAWS—ALABAMA.

property is usually sold." The assessment made by the commission
is apportioned to each county on the basis of mileage. Localized
property is assessed where located. The value of the franchise or intangible property of railroad, street railroad and car companies, telegraph, telephone, gas, electric light, heat, power, wharf, canal, station,
terminal, and other companies operating a public utility is computed
from annual statements filed with the State tax commission which
form the basis of the assessment. The true cash value of the company's entire property is ascertained by taking the aggregate market
or true value of all its shares 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. From 60 per cent of the value so obtained there is deducted the assessed value of the entire tangible
property, real and personal, of the company, and the amount remaining is fixed by the commission as the true value for purposes of taxation of the franchise or intangible property owned by such company.
Sleeping car companies which pay an $8,000 privilege tax are
exempt from the franchise tax.
Capital stock. The capital and property of associations or corporations having no
capital stock are treated as "capital stock" subject to taxatjpn.
Shares of stock in corporations, other than banking associations and
banks, are assessed at G per cent of their reasonable cash value, and if
O
the aggregate value of the real and personal property of the corporation
assessed is less than the aggregate value of the shares, the excess value
of such shares is liable to taxation. The corporation pays the tax on
such excess for the stockholders.
Bank stock.
Shares of stock in banks are assessed to the stockholders at 60 per
cent of the cash value after deduction of the assessed value of real
estate taxed to the bank. The bank pays the taxes on behalf of the
stockholders. Unincorporated banks are assessed at 60 per cent of a
fair and reasonable cash value of their moneyed capital.
State tax comThe State tax commission which is charged with the duty of making
asses3men s as
Kw* °dnties!Iem"
^
stated above, is composed of three commissioners
*
* appointed by the governor for a term of four years. The commissioners
are paid an annual salary out of the State treasury, and have general
supervisory powers over the entire revenue system and over all officials
concerned with taxation. The commission is empowered to revalue
and reassess property, and its findings are conclusive on all tax officials
and are binding unless changed by a court of competent jurisdiction.
I t is also charged with the cluty of investigating and making recommendations as to the reform and revision of the revenue system of the
State.
C o u n t y ad- SEC. 4.o uEqualization.—There is no equalization except that made
c
nt
review* a p p e a l s - ^
y t a x adjusters, but the court of county commissioners,
supervision
0 f consisting of four members elected for a term of four years, and the
tax commission, judge of probate, constitute a board of review to hear and adjudicate
all objections to the assessments, treating them as regular cases on the
docket to be tried in the name of the State as plaintiff and the taxpayer as defendant. An appeal from the board's decision may be
taken to the circuit court and from there to the court of appeals or
supreme court. There is no State board of equalization and no equalization, so called, between counties, but the supervision of assessments
by the State tax commission is intended to produce equality.
Meetings to There is no equalization proper in the cities, towns, and villages,
correct errors. b u t t h e i n t e n d a n t and aldermen hold a meeting to "correct errors."
State rate.
SEC. 5. Tax rates.—The constitution limits the rate which may
be levied by the State to 65 cents on each $100 of assessed valuation.
The annual rate is fixed by the legislature in round numbers and the
amount raised is apportioned to the various purposes (the total rate
of 65 cents having during the past few years been divided as follows—
30 cents for schools, 10 cents for relief o"f needy Confederate ex-soldiers
and sailors, and 25 cents for general purposes).
County rates.
^ The rate for county taxation is fixed by the court of county commissioners but no county may levy in any one year a greater rate than
one-half of 1 per cent of the value of the taxable property in the county
except to pay off bonded indebtedness existing on the 6th day of December, 1S75, for which purpose an additional tax of one-fourth of 1 per




9

TAXATION AND IlE V E N U E LAWS—ALABAMA.

cent may be levied, and to erect or repair county buildings and improve and maintain public roads and bridges, for which purposes a
special tax of not exceeding one-fourth of 1 per cent may be imposed.
The rate for municipal taxation is limited generally by the constitu- M u n i c i p a l
tion to one-half of 1 per cent of the property valuation as assessed for e s '
State purposes, and is fixed by the municipal authorities. Municipalities may levy special taxes or assessments upon property for sprinkling and sweeping streets.
The courts of county commissioners or boards of revenue of counties s P ec £ al road
in which special road and bridge taxes are levied and collected remit taxes, r
^0
to the municipalities 25 per cent of the taxes so collected.
S E C . 6. Collection.—State and county taxes are collected by a County tax col.
county tax collector, elected for a term of four years, who attends taxe^'ar? paya"
in each election precinct once each year for such purposes. Taxesble; i n t e r e s t
are due and payable after the first day of October and become delinquent chargeable,
on January 1 following. If not paid by that date, interest at 8 per
cent per annum is charged.
Penalties for
The collector's fees, costs and interest are the only penalties pro- delinquency,
vided for delinquency. Delinquent taxes may be collected by seizure
•and sale of personal property, by garnishment, or sale of lands by the
court of county commissioners.
F
Out of the first moneys collected for the State, the assessor and tax seSsor and colcollector are each allowed the following commissions:
lector of taxes.
I n counties where collections do not exceed £12,000, S per cent on the first $1,000; 4 per
•cent on the second SI ,000: a n d 2 per cent on the remainder. I n counties where collections exceed S12,000, the commissions ar£ the same n p to $12,000, 1J per cent u p to §*>0,000;
a n d 1 per cent on the remainder. They receive the same commissions on county taxes.
For making the abstract for the tax collector a n d the plat book, the assessor receives a
commission determined b y the amount of assessments. H e receives 2 per cent on collections of special taxes except school taxes for which the fee m a y not be less t h a n one-half
nor more t h a n 1 per cent a n d in counties of more than 150,000 population, in lieu of fees
$1,000 is retained b y him from the 3-mill county a n d district taxes as salary. The t a x
assessor receives a fee of 50 cents for each return of property of "owner u n k n o w n " a n d
t h e same a m o u n t for making demand on the taxpayer for his assessment list, to be
charged to the taxpayer a n d collected with the taxes, also a fee of 25 cents for the issuance
a n d service of each notice to a taxpayer of a n increase in his property valuation b y the
-court of county commissioners, to be charged against the taxpayer, if the increase is made
final, otherwise to be canceled. The collector is allowed 2J cents for each n a m e on the
list made separately, as required b y the constitution, of all those having paid the poll tax.
H e is allowed small fees chargeable to the taxpayer for collecting delinquent taxes.

Municipal authorities may collect city, town, and village taxes Collection of
through local collectors or may by ordinance provide for the collection taxes! c 1 p a 1
of such taxes by the same officers and methods by which State and
county taxes are received, but the compensation for such collection
shall not exceed one-half of 1 per cent of the amount received.
SEC. 7. Poll taxes.—The State poll tax of $1.50 per annum, provided state poll tax
by the constitution, less expenses of levy and collection, is paid into emptions°-^pporthe State treasury by the county tax collector under the supervision tlonmect!
of the State auditor, and is expended for the benefit of the public
schools. The tax is imposed on every inhabitant from 21 to 45 years of
age except members of the Alabama National Guard, persons permanently disabled whose taxable property does not exceed $500, deaf
mutes, insane and blind persons. All persons in the military or naval
service of the United States during the World War are exempt until
October 1, 1923. Apportionment of the tax is made by the State
superintendent of education, and each county is entitled to all the poll
taxes collected within its boundaries, subject to distribution proportionately to each township or school district and each race therein
paying the tax.
All able-bodied males over 13 and under 45 years of age* are liable to County road
work on the public roads of the county, not to exceed 10 days in any
commutaone year. In case of willful failure or refusal to perform such duty, a
person may be fined not less than ?3 'nor more than $10 per day of the
required sendee or be imprisoned or put ai hard .labor for not more
than 60 days. In lieu of labor, an amount not exceeding §10 per annum
may be accepted. No road tax is charged in counties having a population of 150,000 or more.
Municipalities may levy a poll tax for road or street purposes of not M•« n i c i p a I
-exceeding $2 on each able-bodied adult male inhabitant who h a s r o a d o r po11 t a x *
resided therein three months or more.
63228—24
2



10

TAXATION AND IlE VENUE LAWS—ALABAMA.

g E c. 8. No inheritance tax.—There is at present no inheritance tax
t h o u g h the constitution piovides that the legislature may enact a
law levying such a tax.
Property and
g E C t 9 Corporation taxes.—Corpoiations without exception are
license taxes.
c o v e r e ( j j a s a r e private individuals, by the general property tax, by
the license taxes, or by both, while certain of them are also subject to
special privilege taxes. The constitution provides that the legislature shall by general law provide for the payment of a franchise tax
by corporations.
Franchise tax; 'Every corporation oiganized under the laws of this State and every
apportionment. f o r e j ^ n COrporation doing business therein except benevolent, educational or religious corporations must pay an annual franchise tax of
60 cents on each $1,000 of its paid up capital stock, m the case of domestic companies and of the capital employed within the State in the case
of foreign corporations The tax is paid to the State tax commission
and two-thirds is letamed by the State, the balance being apportioned
to the counties where the business is transacted. The tax is for the
calendai year, and if not paid after 30 days, a penalty of 5 per cent tor
each month i& added. A privilege tax is also imposed for State purposes, except on domestic life insurance companies paying a capital
s i 1 t s 8 t o c k t a x ' a n ( * building and loan associations whirli pay a franchise tax.
o n c e r t aH»
following taxes on coiporations aie notable and different in charclasses of corpo- aeter from the other licence taxes*

Ho inheritance
tax law enacted,

rations.

,
„
Insurance compantes, except fraternal, pay the following amounts to the insurance
commissioner on gross premiums leceived, less those returned for cancellation. Foreign
fire, S1.30 on each $100, other foreign companies, £2 011 each $100, domestic companies,
Si, per S100 Any domestic company which pays a tax on its property or shares may
deduct the same from this tax. Fire insurance companies pay, m addition to other
taxes, two-Hfths of 1 per cent on grot>s premium receims, less leturn premiums, for the
purpose of defraying the expenses of the State fire marbliars office. Any balance remaining after such expenses are p.ud is transferred to the general State fund
Public utilities, such
1 Vctnc light or power plants, street railroads, waterworks, gas
or heating companies, pav a hconse tax equal to ? mills on each dollar of gross receipts
for the preceding jear
Exprew commimts doing bu^ine^ between points wholly within the State pav a license
or privilege tax of $1,000 annually, b u t if sucn a company operate^ on less than 50 miles
of railroad, the tax is $250, from 50 to 200 miles, $500, and from 200 to 500 miles, $2,500
Skepina car compantes pay an annual privilege tax of sy)00 111 lieu of all other taxes
except a municipal tax which m a y not exceed $10
Telegraph and telephone companies, in addition to the general property tax, pay an
annual pmilege tax as follows Telegraph companies whose lines in the Ptite do not
exceed 100 miles, SI per mile, over 150 miles, $500 and $1 for each mile in e * eus of 150
Telephone companies whose lines m the State do not exceed 50 miles, 25 c e i ^ per mile
if not more t h a n 150 miles, 50 cents per mile; 150 to 250 miles, $1 per mile, if over 250
miles, $2 per mile and the sum of 31,000. Long-distance telephone companies whose
lines exceed 100 miles within the State, $2 per mile.
FrftyH line and equipment comjnnia are subject to a tax of 3 per cent on their gross
Income If no report is filed with the t a x commission by such a company, the tax is
increased to 4 per cent.

Exempt corpo-

Mutual cooperative societies or associations for farming and trucking
purposes, and community telephone lines, are exempt from all corpo i ^tion license taxes
N > municipal
<
There are 110 corporation taxes a? such imposed for municipal purtaxes.
pose^ except a tax of not to exceed $10 on sleeping-car companies.
SEC 10. Business, occupational, professional, a n d miscellastate. P ° SOd b y " e a u s Hcense taxes and fees.—License ifees, for the general use of
the State, are imposed on all persons < orporations, associations, or
partnerships engaged in the following lines of business, and unless
otherwise stated, the amount dven is the charge for the license for
one year Ex-^onfederate soldiers of Alabama are exempted from the
payment of all license fce^ for ^ d d l m ^ and huntlnsr.
1 0 n
On b u s i n e i i
*
activities

rations.

activities.

Abstract companies, in towns or cities of 20,000 or more, $50, 10,000 to 20,000. $25:
5,000 to 10,000, £10, less t h a n 5,000, 35.
Barber shop, $2.50 per chair
Bicycles and motorcycles for reui,m a h e s of o \ e r 20,000, $15; 10.000 to 20,000, $10;
1
less than 10,000, $5
Billiard tables, $25
Bill posters or advertising companies, in cities and towns of 1U0.000 or more inhabitants,
$100 35,000 to 100,000, S50, 7,000 to 35,000, $25, all other places, $10 one hcrnse for all
counties, $500
Bow ling alleys, $10 per alley
Cold storage, $25 to $100, according to capacity; refrigerating pipe line, $75
Collection agencies, 111 cities of 20,000 or more, $100, less than 20,000, $25.




19 TAXATION AND IlE V E N U E LAWS—ALABAMA.
Commercial or mercantile agencies, $500 and $50 to each county m which there is an
office; local credit reporting company, $50 and $25 to county; i n cities of 25,000 inhabitants or more, and in other places, $25 to State and $12.50 to county.
Construction companies, $25 for each county m which work is done.
Cotton buyers, $25 in each county.
Cotton compresses, compressing not more t h a n 50.000 bales, $50, more t h a n 50,000
bales, $100.
Cotton mills, factories, or cottonseed-oil mills where investment for plant and fixtures
is less t h a n $20,000, $10, $20,000 to $50,000, $30, $50,000 to 3100,000, $50; $100,000 to
$500,000, $100; $500,000 to $1,000,000, $150, over $1,000,000. £200.
Dealers in—Adding machines, typewriters, talking machines, and other small machines,
In counties of more t h a n 60,000 inhabitants, $100. Cards, $20. Cider, less t h a n quart at
retail, $50; more t h a n o u a r t , $100. Cigars and tobacco, i n cities and towns of 35,000 or
more inhabitants, $20, 7,000 to 35,000, $10, less t h a n 7,000 a n d not less t h a n 5,000, $5
Cigarettes, outside incorporated cities or villages, S10, in cities of 5,000 or less, $15, 5,000
to 10,000, $20:10,000 to 20,000, $25, m other places, $40. Clocks, agricultural implements,
wagons, buggies, and other vehicles, churns or washing machines, after shipment in
carload lots or m bulk Pealers selling or peddling, $100 for each county in which business
is earned on and one-half of t h a t amount to the county. Coffins, m unincorporated
places of 1,000 or less, $10, m cities a n d towns of over 1,000 a n d not more t h a n 7,000, $20;
7,000 to 35,000, £50; over 35,000, $100. Manufacturer, $100. Coke or coal in towns or
cities of 20,000 or more, S25; 5,000 to 20,COO, $10, 5,000 or less, 55. Horses, $20 in each
county. Junk, in citle3 or towu3 of over 50,000, $150; 10,000 to 50,000, $75 , 3,000 to
10,000, $40, less t h a n 3,000, or within 10 miles thereof, $20. Pianos and organs, $100
m each county, one-half of which goes to the county, dealers with permanent place
of business, S100 to State, mandolins, guitars, violins, and various small instruments,
if selling price exceeds S10, t a x is $10 in counties of 25,000 or less population; 25,000
to 35,000, S15, 35,000 to 50,000, $25, 50,000 to 75,000, $50, over 75,000, $100. Realty, $500
after recording deed a n d plat book of property to be sold. Stocls and bends, $50.
Wetpons, nfces, noiseless guns, metallic ammunition, pistols, cartridges, Maxim
silencers, bov.ie a n d dirk knives, brass knuckles, a n d other similar instruments, $150 in
cities of 35,000 and over, other places, $100.
Duectones, selling or compiling, m cities or towns of 50.000 or more. $50,20,000 to 50,000
$25 10,000 to 20,000, $10.
Distillers or turpentine or rosm, graded b y barrel capacitv of still, 16 barrels or less, $20,
liS t o 20 barrels, $35; 20 to 25, $45, 25 or more barrels, $65.
Eyeglasses, sale of, $5.
Feather renovators. $100.
F e m e s or toll bridges within 2 miles of town or citv of 2,000 when income is more
t h a n $300 a n d less t h a n $600, $5, when income is n o t in excess of $1,200, $25; if located
withm 2 miles of t o w n or city of 2,000 to 5,000, $50, 5,000 or more, $75.
Fertilizer factories, when capital used does not exceed $25 000, $50; $25 000 to $50,000,
$100, S5.\000 to $100,000, $200; over $100,000, $250, fertilizer mixing plant, $15.
Fire, bankrupt, or insolvent sales, $100 m each county.
Fireworks, sale of, m cities of 25,000 or more, $50, 10,000 to 25,000, $30, 5,000 to 10,000,
$20, m all other places, S10.
Fishing, commercial. See " Fish a n d g a m e " under " Miscellaneous licenses."
Fruit stands, m cities and towns over 10,000, $5, other places, $5; peddling fruit, $15
per wagon.
Hotels and lodging houses, $1 for each bedroom, 50 cents for each bathroom, in towns
of 2,500 or less or unincorporated places a n d for summer hotels, one-half of foregoing
rates.
Ice factories, $1 per ton daily capacity.
Ice cream manufacture, i n towns of less t h a n 7,000, $5, 7,000 to 35,000, $10, more t h a n
35,000, $50.
Insecticides or fungicides, manufacture or sale of. Wholesale dealer or Jobber, $25 t o
$250 according to gross amount sold or manufactured, retail dealer whose gross sales
are more t h a n $1,000, $5.
Iron, railway or furnace supplies, coal or coke, agent or broker selling, $25.
Itinerant traders, $50.
Laundries, other t h a n those run b y h a n d , m cities a n d towns of 35.G00 or more. $50;
7,000 to 35,000, £25; in all other places, $15, if operated b y h a n d , $10
Washerwomen"
are exempt.
Lightning rod agents, $150 i n each county, a n d $50 for each t e a m or motor.
Lumberyaids, in cities or towns of 100,000 or over, S100; 35,000 to 100,000, $50; 7,000 to
35,000, $25 all other places, $10
L u m b e r exporter, $100.
Mines, operation of: Coal, 2 cents per ton; iron ore, 3 cents per ton, t a x paid monthly
t o State.
Moneylenders other t h a n banks, $100.
Monument dealers, in each county, $5.
Motor vehicles, dealers, etc. See u Miscellaneous licenses."
Moving pictures, in cities of 35,000 or more, $200; b u t if 1 mile or more from city
hall, $60; 7,000 to 35.000, $50, other places, $15.
News companies, 20 cents per mile of track of railroad on which they operate.
News stands, $5.
Oils, illuminating, lubricating or fuel, a t wholesale, one-half of 1 per cent of gross sales.
Oysters a n d shrimps. See " Fish a n d game license" under "Miscellaneous."
Packing houses or refrigerating storage, wholesale, $150.
Pawnbrokers, $250. Sale of pistols n o t included.
Peddlers of medicines, $100 for each county, one-half t o go to t h e county.
Peddlers of merchandise other t h a n medicines, $15 m each county and if traveling i n
vehicles, $35. The following are exempt* Peddlers of tinware only; wooden, stone, or
clay hollow ware only; tanners; ex-Umon and Confederate soldiers, disabled persons,
peddlers of fish, oysters, game, fresh meats, poultry, fruit, a n d all farm products raised
b y seller.
Peddlers of drugs a n d itinerant doctors, $250
Photographers, m cities a n d towns of 75,000 or over, $75, 35,000 t o 75,000,$50, 7,000 to
35,000, $25, 1,000 to 7,00O, $10; all other places, $5, tra\ eling photographers, $5 m each
county.




12

TAXATION AND IlE V E N U E LAWS—ALABAMA.
Pig-Iron storage companies, $50.
Pool tables for pin pool, $100; other pool tables, $2o. _
lftnm
(in.
Pressing, cleaning, and dyeing establishments, $5 in cities of less than 10,000; $10 in
cities of 10,000 to 50,000; $15'in cities of more than 50,000.
Railroad ticket brokers (except agents of a railroad company), in cities and towns of
10,000 or more, $100; less than 10.000,150.
_
...
'iftnnn
Real estate brokers or agents, in cities or towns of 10,000 or more, $15; 5,000 to 10,000,
$10; less than 5,000, $5; if also loaning money, $50 additional.
Restaurants, in cities and towns of over 35,000 population where capital invested
does not exceed $250, $10; $250 to $1,000, $20; over $1,000, $50. In cities of 4,000 to 35,G00
inhabitants where capital invested does not exceed £250, $10; over $250, $15. In towns of
500 to 4,000 inhabitants, So.
4
Sawmills, with capacity of 5,000 feet or less per day, $10; 5,000 to 10,000, 52a; 10,000 to
25,000, $50; 25,000 to50,000, $100; 50,000 to 100,000, $200; 100,000 to 150,000, $300; 150,000 t o
200,000, $100; more than 200,000, $500.
Sewing-machine agents, S25 in each county and $10 for each team.
Ship broker, $50.
Shooting galleries, $25 or $5 for one month.
Skating rinks, $25.
Slot machines, S10; " P e n n y Arcades" and other places where there are several machines, $100 to the State and $50 to the county, if in towns of over 20,000; if in other places,
$50 to State and $25 to county.
"
, ,
Soft drinks—Retail: Sold in bottles, 52.50; from stand or store, in unincorporated places
of not more than 5,000 inhabitants, $10; in towns and cit ies of 5,000 to 15,000, $15; 15,000
to 25,000, $20; 25.000 or over, $25, but if investment is $300 or less, $10. Wholesale: $15.
Bottling of nonalcoholic drinks, one foot-power crowning machine, $50, and $100 for each
additional machine; automatic crowning machines of three types, $175, $375 ,and $575,
rated by the foot power; other types, $50 for first foot power and $100 for each additional
foot power; manufacturing or vending soft drinks containing carbonic acid gas, 2 cents per
pound of carbonic acid gas so used; one-third of license tax to be paid to the county.
Supply cars, $100.
Theaters, in cities of more than 30,000, $150; 20,000 to 30,000, $40; 7,000 to 20,000 530;
3,000 to 7,000, $20; 3,000 or less, $15.
Traders and gypsies, $100 for each company per county.
Trading stamps, issuance of, to merchants, 3 per cent of gross receipts, minimum,

$1,000.

Transferring passengers or baggage, if operating more than three vehicles, $50.
Vulcanizing or double treading shop for repairing motor tires, $10.
Warehouses or elevators for storage of cotton, storing not more than 5,000 bales per
year, $10; 5,GOO to 10,000 bales, $25; 10,003 to 20.000, S50; 20,000 to 30,000, S75; more than
30,000 bales, $100. Warehouses, in general, $25; if serving as distributing agents, $25
additional.
Weighing machines, $5.

Occupational
llcenses- fe examla at ions.*

2. Licenses are required by the State, through various boards which
generally prescribe examinations to test the qualifications of applicants, from individuals engaging in the following occupations or
professions:
Accountant, certified public, $25.
Actuary, $5.
Architect, $5.
Auctioneer, in town or city of 20,000 or more, $50; 8,000 to 20,000, $30; 5,000 to S,000, $20;
1/ 00 to 5,(X>0, $5. Transient auctioneer, $50.
Bond maker, $100.
Chauffeur, $5.
Chiropodist, $5.
Civil engineer, $5.
Dentist, $10; recording license, SI.
Detective agency, $50.
Electrical engineer, $5.
Embalmer, $10.
Emigrant o r labor agent, $2,500 and a sum aot to exceed 50 percent thereof to the
county.
Fortune teller, $50.
Lawyer, $5; admission to bar, $10.
Manicurist and hairdresser, $5.
Meclionical engineer, $5.
Mine foreman, first-class certi .cate, S5; second-class, $3.
Optician or oculist, $5.
Optometrist, for limited examination, $5; standard examination, $25; if admitted
from another State with equal r e q u i r e m e n t s , ^ : special certificate of transfer to another
State, $5; annual renewal oflicense, $0; recording license or certificate, $1.
Osteopath, $5.
Pharmacist, 55.
Physician, $10.
Plumber and gasfitter, in towns of 10,000 or more, $25; in other places, $10.
Veterinary surgeon, $5.

Miscellaneous
11 censes*

3. Miscellaneous licenses:
Amusements: Amusement parks in or within 5 miles of cities or towns of ltss than
5,000 population, $25; 5,000 to 15,000, S50; 15,000 to 25,000, $100; 25.000 or over, S200. Baseball paries in or within Smiles of towns of 10.000 or less. $10; 10,000 to 25,000, $25; 25 00U to
50,000, $50; 50,000 or more, $100. If games are played on Sundays, the foregoing an: ounts
are doubled.
Circuses, including menageries: With seating capacity of less than 2,COO, $50: 2,COO to
4,000, $100; 4,000 or over, $200. Dog and pony shows, one-half the amount cbargcd circuses with a minimum of $25. Flying iennies, $10. Side shows, $10 per dav. Circus
parades, in towns or cities of more than 100,000. $50; 50,000 to 100,000, $35; 25,000 to £0,tC0,
$25; in all other places, $15.




TAXATION" AND R E V E N U E L A W S — A R I Z O N A .

13

Concerts or exhibitions, not wholly for charitable, educational or religious purposes,
$10; if continuous, $5 ner day, $15 per week, or §30 per month
Cotton classes, examination, $10.
Devices, use of, such as throwing at figures, ccne racks, knife racks, strength and lung
testers, §25 in each county.
Entertainments providing dancing, if admission fee is charged. So.
Fish and game Licenses. A license must be obtained from the department of conservat i o n to catch oysters and other sea-food products from public waters for commercial purposes, oysters, minimum SI for each catcher on boat of 1-ton capacity or less: SI for escfc
additional ton for residents, and double the amount for nonresidents. For oysters
taken to be sold to dealers or factories, 2 cents per birrel, if shipped out of the btate,
10 cents per barrel O j s t e r dealers and factories operating their own boats p i y the
same tax. All fees are paid mto the oyster fund of the State. Shrimps may be caught
by residents only. Catching by semes u p to 30 feet ? $7 50, 30 to 300 feet, $15, 300 to 900
§22 50, over 900 feet, $37.50, by boat of 5 tons capacity, S7 50, 5 to 15 tons, S22 50, more
t h m 15 tons, $37 50 To catch for canning, drying, or shipping, 12 cents per barrel.
Transporting bv water outside the State. 20 cents per barrel To capture game or fish
or to collect birds, nests, or eggs for scientific purposes, Si. Hunting licenses, resident, $3*
nonresident, S15. Licenses are issued by tne probate judge who retains 15 cents for
each license, the balance being paid into the State game and fish fund For lease of
State oyster lands, $1 per acre annually, and $5 fee upon making application for lease.
Wholesale dealers' inspection fee, $25 per annum. Canning factories, $500 as a privilege
t a x T a p p e r ' s license, S10
Flying jennies, hobby horses, or merry-go-rounds, in cities or towns of 20,000 or within 1
mile thereof, £5 per Meek, $10 per month; £30 per year, m cities of 2,000 to 20,000, $2 50
per week; $5 per month, $20 per ye?r, m other places, SI per week, $2 per month; $10>
per year.
Legerdemain or sleight of hand, $5.
Menageries and museums, $25
Motor tehicles: Registration of automobiles for private use, less than 25 horsepower^
$11,25; 25 to 30 horsenower, $18 75, 35 to 40, S26 25, 40 or more, $30 electric automobiles,
$20; steam, $25; motor cycles, $5, if side c a r l s attached, $7 50, passenger autos for hire
$37 50 to $90, according to carrying capacity For motor vehicles used by municipalities^
only the cost of the tag, 50 cents, l s i m p o c d Commercial trucks, 1 ets than 1 ton capacity,
$15; 1 to 2 tons, $22 50, 2 to 3, S27 50, 3 to 4, $56 25, 4 tons or over, S75. New tags to replace lo^t ones, SI, dealers tags, Si each. Motor vehicles used to carry children to school1
^are furmshed tags without charge. Dealers, in county of 20,000 or less inhabitants, $25;
^20,000 to 40,000, $50 40,000 to 00,000, $75, 60,000 to 100,000, S100, 100,000 or more, $125, licenses being eficctive only m the county here issued
If desired for use of another
county, one-half of tax additional is charged. Garage, m cities and towns of 100,000 or
over, $75, 35,000 to 100,000, $50, 7,000 to 35 000, S25, other places, $10, and garage repairing-,
In cities and towns of 100 000 and over, $100 35,000 to 100,000,175 7,COO to 35,000, $25; in;
other places, S10. Auto filling station, £5 fcr 1 p u m p and $20 for cach additional p u m p .
Auto accessories <=ales, in cities and towns of 100,000 or more, $60 35,COO to 100,000, $40;
7,000 to 35,000, £25, m cfcher places, $10 Of the taxes collected, SO per ccnt is used b y thfr
State and 20 per cent b y the city, town, or county where collected, for roads and bridgesFublic halls la towns of 5,000 or more, $25; 2,000 to 5,000, S15; 2,CC0 or less, $10.
Face tracks at or within 5 miles of towns of 5,000 or less, $100; more t h a n 5,000, 3200.
Street fairs, according to number of devices exhibited, not to excced two weeks m any
place, not more t h a n 10 exhibitions or dcvices, $150,10 to 25, $300' more than 25, $500.
Witness and jury certificates used m claims against t h e State, dealing in, $25.

The foregoing State license taxes or fees are collected by the probate Collection,
judges.
4. The following fees are collected and paid into the State treasury: gtate^msury
Agriculture and industriest commissioner of* $2 for registration of each brand, and 20 cents
per ton, of commercial feeding stuffs sold. For tags to be placed on guaranteed packages
of fertilizers, 3 cents for 200 pounds and 1J cents for 100 pounds.
Banks $25 each and 10 cents per $1,000 of total resources, for examination, b u t the total
assessment shall not exceed $600 per year, each branch, $15 additional.
Blue sky law: The following fees are required for permission to sell securities—Filing
application, $100, issuance of permit, $50, agent's license, $25, filing each report required,
% 10 and all fees and expenses of examination of accounts Foreign corporations are investigated before approval is granted and are charged with the expenses of such investigation. If application is approved, the foregoing fees are charged.
Cooperatue marketing associations: May be formed with or without capital stock, and
incorporated the same as other corporations. For examining and filing corporation
papers b y the probate judge, a fee of $2 and 15 cents per 100 words for recording is charged
For filing certificate of incorporation forwarded b y the probate judge, the secretary of
state collects a fee of $5; filing articles of incorporation, $10, amendment, $2 50.
Corporations: Before a commission shall issue, a corporation m u s t p a y the probate j ndge
m t h e county where their principal place of business is located, for the benefit of the
State, the following fees $10 for filing declaration; and before the filing of a certificate of
incorporation b y the probate judge of the county in which the principal business of the*
proposed corporation is to be established, the incorporators are required to pay $1 for
every $1,000 of the proposed capital stock b u t i n no case less t h a n $5 For increase of thecapital stock, the same fees are required, likewise, for mergers except that $10 is the m i n i m u m fee permitted. Certain small fees are also charged for making copies of papers o r
filing same
Fertilizer tag tax: On packages of fertiliser weighing 100 pounds or less, H cents each;
weighing 200 or more pounds, 3 cents.
Gasoline, benzine, and similar -products: Inspection t a x , one-twentieth of 1 eent per g a l lon offered for sale.
Instrument* m the nature of a mortgage: If to secure an indebtedness not exceeding $100,,
15 cents for each $100 or portion thereof. Bonds for title and all deeds where part of th»purchase money remains unpaid are subject to the same tax.




14

TAXATION AND IlE V E N U E LAWS—ALABAMA.
Insurance companies: Fees paid to insurance commissioner—tiling declaration, $10;
charter, $100; annual statement, $100; agent's certificate and renewal, $4; seal of office. $1;
copies of papers, 10 cents per 100 words. Any person placing insurance in an unauthorized company must pav the State 4 per cent of the gross premiums received.
Public service commission: Inspection and supervision of public utilities—10 cents to
$2.50 per $1,000 of gross receipts according to amounts thereof, b u t no such fee shall be less
than $25 nor more than $3,000. A copy of the proceedings of the commission may be
furnished upon payment of not more than 10 cents per folio. The commission may also
from time to time adopt a schedule of fees for certified copies of opinions, reports, and other
records
Real estate outside the State: Agent's registration to deal in, $25; permit to dispose of, $50.

County license The court of county commissioners may levy additional license taxes,
taxes.
for the use of the county, on the same subjects at not more than 50 per
cent of the amounts imposed by the State except where otherwise provided. Rates for county licenses are fixed by statute in the following
cases: Peddlers of medicine, $50; supply cars, $10; resident hunter's
license, $1. Judges of probate of the respective counties receive a commission at the rate of
per cent on money collected by them for the
county.
Municipal
Municipal corporations are empowered to levy and collect license
cense taxes.
taxes on all exhibitions, trades, businesses, vocations, occupations, and
professions, and may chaise a fee of 50 cents for issuing the license certificate in each case.
Limitations.
Statutory limitations are fixed as follows:
<
l,
10,
30,000, $300; 30,000 or more, $500.
Common carriers: In municipalities having a population of not exceeding 250, $10; more
than 250 and not exceeding 500, $15; 500 to 750, $20; 750 to 5,000, $25 for first 1,000 and $25
for each additional 1,000 or major fraction thereof; 5,000 to 10,000, $25 for first 1,000 and $30
for each additional 1,000 or major fraction thereof; more than 10,000, $25 for first 1,000 and
$35 for each additional 1,000 or major fraction thereof; but in no case shall the tax exceed
$2 000.
Street railway, electric light, gas and steam heating, and waterworks companies: Not to
exceed 2 per cent of gross receipts or income received in the municipality. Any amount
aid by tne company as an intangible property tax m a y be deducted from the municipal
cense tax.
Telegraph companies: $5 to $500 according to population.
Banks: Baaed on amount of capital stock, surplus and undivided profits of $50,000 or
less, $10; $50,000 to $100,000, $20; $100,000 to $150,000, $30; $150,000 to $200,000, $40; $200,000
to $250,000, $50; $250,000 to $300,000, $60; $300,000 to $350,000, $70; $350,000 to $400,000, $S0;
$400,000 to $450,000, $90; $150,000 to $500,000, $100: $500,000 to $600,000, $110; over $000,000,
$125: on each branch bank, not exceeding $10.
Fire and marine insurance companies: $4 on each $100 of gross premiums less thost
returned for cancellation, b u t any municipality may charge a flat minimum license tax at
the beginning of the year on new companies at a rate of not exceeding 4 per cent of gross
premiums less returns.
Insurance companies other than fire and marine: Tax is based on population and gross
premiums less returns, if population is 5,000 or less, $10 and $1 on each $100 of gross premiums; 5,000 to 10,000 population, $15 and $1 on each $100 of premiums; 10,000 to 50,000,
$20 and $1 on each $100 of premiums; over 50,000, $50 and $1 on each $100 of premiums.

E

No Income tax. SEC. 11. No income tax.—There is no income tax in Alabama.
Districts; ap- SEC. 12. School revenues.—The schools are administered in disj£Jtionment of tricts or city school districts, each of which receives from the State
treasury through the county its apportionment of the lump-sum appropriation or of the proceeds of the rate levied especially for schools now
fixed by the constitution at not to exceed 3 mills; also in the same manner all "poll taxes collected within its bounds; an apportionment of the
sixteenth section fund and other funds derived from the sale of lands,
and 4 per cent on the surplus revenues of the United States deposited
with the State; all escheats to the State; and certain licenses. Various
counties have special tax levies for school purposes which .may not
exceed the constitutional limit of 10 cents for each $100 of taxable property.
Koad improve-

SEC. 13. D i s t r i c t s i n w h i c h s p e c i a l t a x e s o r a s s e s s m e n t s m a y b e

Istrlr^*
*
ment ^ districts; levied.—Road i improvement districts may !be organized __ bodies coras
Snnts! coUcc-" P o r a te and may issue bonds, payable in not more than 30 years, for the
tion. *
construction and improvement of roads in the district. Additional
bonds payable within 15 years may be issued for maintenance of such
roads, but no bond issue may exceed 20 per cent of the assessed valuation of the district. Assessments on lands according to benefits received are levied annually by the court of county commissioners and




TAXATION" AND REVENUE L A W S — A R I Z O N A .

15

are extended on the county tax books. Collection is made by ihe
county collector at the same time as other taxes, and the usual commissions are paid the collector out of the funds of the district. The county
treasurer for his services is allowed not exceeding one-half of 1 per
cent on the money collected for the district.
Stump and land clearing districts may be organized as public corpo- stump
and
rations of the State by the circuit court of the county, and assessments districts^ assess?
against the land according to benefits received are levied annually to ments; * delinprovide the necessary funds for clearing the lands. Collection is made Q«ency; bonds,
by the county collector at the same time'State and county taxes are paid.
All taxes remaining unpaid after the first Monday in April are considered delinquent and bear a penalty of 2 per cent per month from that
date. To meet deficiencies money may be borrowed and bonds payable within 30 years and bearing interest at not more than 6 per cent
may be issued, not exceeding in amount 90 per cent of all taxes levied.




ARIZONA.
Sec.
1. Constitutional provisions summarized
2. General property taxes
3. Assessment
4. Equalization
5. Tax rates
6. Collection
7. Poll taxes
8. Inheritance tax

Page.
16
17
17
IS
18
19
20
20

Sec.
Page.
9. Corporation taxes
21
10. Business, occupational, professional, and
miscellaneous license taxes and fees
21
11. No income tax
22"
12. School revenues....
22
13. Districts in which special taxes or assessments may be levied
23

Taxation (Art. SEC. 1. Constitutional provisions summarized.—The power of
IX, sec. l).
taxation shall never be surrendered, suspended, or contracted away.
All taxes shall be uniform upon the same class of property within the
territorial limits of the authority levying the tax, and shall be levied
and collected for public purposes only.
Exempt prop
There shall be exempted from taxation all Federal, State, county,
erty (sec. 2).
and municipal property. Property of educational, charitable, and
religious associations or institutions not used or held for profit may be
exempted from taxation by law. Public debts, as evidenced by the
bonds of Arizona, its counties, municipalities, or other subdivisions,
shall also be exempt from taxation. There shall further be exempt the
property of widows, residents of this State, not exceeding the amount
of $1,000 where the total assessment of such widow does not exceed
$2,000. All property in the State not exempt under the laws of the
United States or under this constitution or exempted by law under
the provisions of this section, shall be subject to taxation to be ascertained as provided by law.
Annual State
The legislature shall provide by law for an annual tax sufficient,
tax (sec. 3).
with other sources of revenue, to defray the necessary ordinary expenses of the State for each fiscal yeart> And for the purpose of paying
the State debt, if there be any, the legislature shall provide for levying
an annual tax sufficient to pay the annual interest and the principal
of such debt within 25 years from the final passage of the law creating
the debt.
No tax shall be levied except in pursuance of law, and every law
imposing a tax shall state distinctly the object of the tax, to which only
it snail be applied.
tl tax to
Special tax to Whenever the expenses of any fiscal year shall exceed the income,
meet
r "*
deflclen- the legislature may provide for levying a tax for the ensuing fiscal year
cles (sec
'" •
sufficient, with other sources of income, to pay the deficiency as well
as the estimated expenses of the ensuing year.
Special assess- Incorporated cities, towns, and villages may be vested by law with
ments and taxes power to make local improvements by special assessments or by special
ties (sec. 6).
taxation of property benefited. For corporate purposes all municipal
corporations may be vested with authority to assess and collect taxes.
Tax laws to Every law which imposes, continues, or revives a tax shall distinctly
distinctly state state the tax and the objects for which it shall be applied; and it shall
V)t
not be sufficient to refer to any other law to fix such tax or objects.
No private tax No tax shall be laid in aid of any church or private or sectarian school
(sec. 10).
or any public-service corporation.
Taxation fixed The manner, method, and mode of assessing, equalizing, and levying
by law (sec. 11).
g^n
8 U C ^ ^ m a y ^ prescribed by law.
Taxation from The law-making power shall have authority to provide for the levy
a
C and c o l l e c t i o n
m ay°he%ro7idt d
license, franchise, gross revenue, excise, income,
by law (sec. 12). collateral and direct inheritance, legacy and succession taxes, also
graduated income taxes, graduated collateral and direct inheritance
taxes, graduated legacy and succession taxes, stamp, registration, production, or other specific taxes.
Provision for
The legislature shall make such appropriations, to be met by taxanC
iO
xi «ec l0)
*ion-' a s . s h a 1 1
the proper maintenance of all State educational
* *
institutions, and shall make such special appropriations as shall provide
for their development and improvement.
16




TAXATION" AND REVENUE LAWS—ARIZONA.

17

Provision shall be made by law for the payment of a fee to the State Corporation 11by every domestic corporation, upon the grant, amendment, or exten- £?™dSn>y lair*
sion of its charter, and by every foreign corporation upon its obtaining e x e m p U o ' o s
a license to do business in this State; and also for the payment, by every (Art. XIV, sec.
domestic corporation and foreign corporation doing business in this
State^ of an annual registration fee of not less than $10, which fee shall
be paid irrespective of any specific license or other tax imposed by law
upon such company for the privilege of carrying on its business in this
State, or upon its franchise or property; and for the making, by every
such corporation, at the time of paying such fee, of such report to the
corporation commission of the status, business, or condition of such
corporation, as may be prescribed bylaw. No foreign corporation
shall have authority to ao business in this State until it shall have
obtained from the corporation commission a license to do business in
the State, upon such terms as may be prescribed by law. The legislature may relieve any purely charitable, social, fraternal, benevolent
or religious institution from the payment of such annual registration fee.
No taxes shall be imposed upon lands or property situated in the U. s. property
taxable; InState belonging to the United States or reserved for its use; but nothing
herein shall preclude the State from taxing, as other lands and property xxTsec?^). r *
are taxed, any lands and other property outside of an Indian reservation owned or held by any Indian, except such lands as have been or
may be granted or confirmed to any Indian or Indians under any act
of Congress; all such lands shall be exempt from taxation so long and to
such extent as Congress may prescribe.
S E C 2* General property taxes.—All property within the State State, county,
except as specifically exempted by law is subject to taxation for State, j 1 ^ l o c a l tAK&"
county, ana municipal purposes.
Real estate is defined to include the ownership of, or claim to, or Real estate,
possession of, or right of possession to any land, or patented mine within
the State. Water ditches constructed for mining, manufacturing, or
irrigating purposes, telegraph lines, and wagon, turnpike, and toll
roads are treated as real estate.
Personal property includes all prope&y not embraced under real extPersonal propestate.
yThe exemptions are:
Exemptions.
1. All Federal, State, c o u n t y , a n d municipal p r o p e r t y .
2. P u b l i c d e b t s as evidenced b y b o n d s of t h e State, its counties, municipalities^ or
other subdivisions
3 P r o p e r t y of educational, charitable, a n d religious associations or instit utions not used
or held for profit
4. Cemeteries a n d graveyards not held for profit.
5. Observatories m a i n t a i n e d a t private expense a n d n o t held for profit.
6 P r o p e r t y of resident widows n o t to exceed $1,000 t o a n y one family where t h e total
assessment does not exceed $2,000
S E C . 3 . Assessment.—All property, except that of r a i l r o a d s ,
ASSESSMENT at
telephone, telegraph, express and sleeping-car companies, private car a " ojr c | s rst
lines, and producing mines, is assessed by county assessors (elected day in Januar>:
to office for a term of two years) at its full cash value, which is defined ;na<ie bT county
as the "price the property would bring if voluntarily offered as such tfeTforVaihfre^o
property is usually sold." The assessment is made as of the first submit property
Monday in January and the roll must be completed by the twentieth list,
day of May. The assessment is based upon a sworn statement furnished the assessor by the taxpayer, or if the latter fails or refuses to
submit such statement, upon the best information obtainable. The
penalty for furnishing a false list is assessment at twice the amount of
tax for the year, which may not be reduced by the board of equalization.
Refusal to file a statement constitutes a misdefiaeanor punishable by a
fine of not less than §10 not more than $200 or imprisonment for not less
than two days nor more than three months, or by both such fine and
imprisonment. The assessor is liable on his bond for the taxes on
property which he neglects to assess.
The State tax commission, composed of three members elected for a state tax eoinem
terna of six years, is charged with ihe duty of appraising and assessing
d ° u t; e ^ *
all express companies, sleeping-car companies, private car lines, railroad, telephone and telegraph companies, and producing mines. ^ It
also exercises general supervision of the entire system of taxation
throughout the State and prescribes all forms of books used in the assessment and collection of taxes.




26

TAXATION AND EE VENUE LAWS

ARIZONA.

The property of railroads assessed by the State tax commission ineludes the f r a n c h i s e , intangible values, right of way, roadbed, bridges,
culverts, rolling stock, depots, station grounds, buildings, telegraph
lines, and other property used exclusively in the operation of the railroad. The assessment so made is apportioned among the counties on
the basis of the number of miles of main track in each county.
Telegraph and
Every telegraph and telephone company is subject to a tax on its
telephone com- property, franchise^, and intangible values. Earh county is apporpantes.
tioned such part of the entire valuation as will equal the relative
value of the property of the company therein in proportion to the whole
value of the property in the State, and in proportion that the length of
the lines owned by the company in the county bears to the length of
the whole lines in the State.
Taxed at same The property of railroads and other public utility companies is taxed
t i a e s a m e ra es a s t i i e
a
vidaal r o p e r t y ! a t
^
P r o P e r t y individuals in the county in which
* located.
Credits.
Whenever solvent debts (credits) are assessed, the person assessed
may deduct his liabilities.
Shares of stock
Shares of stock are det-lared to possess no value beyond that of the
not t a x a b l e : p r o p e r t y 0 f the corporation for which they stand and are not taxable
ex>
Jepted!
to the stockholders, but the property they represent is taxable to the
corporation. Bank stock is excepted from this rule and is taxable to
the stockholders, but the bank may pay the tax for shareholders, in
which case i t has a lien on the stock and dividends.
Mortgaged
Property under mortgage or lease shall be listed by and taxed to the
property.
mortgagor or lessor unless it is listed by the mortgagee or lessee.
Transient live Transient herds of cattle, sheep, or goats are assessable where the
stoclt
*
owner resides. The county treasurer apportions the tax paid to the
various counties entitled thereto in such proportion as the fractional
part of the year during which the herds have ranged in each county
bears to the whole as shown by the owner's affidavit.
By c o u n t y
SEC.*4. Equalization.—The county board of three supervisors
(who are elected to office, the one receiving the highest number of
votes for a term of four years and the other two for a term of two years)
acts as a county board of equalization and may increase or lower any
individual assessment and may require the assessor to amend the roll
or may itself amend it. An appeal from this board lies to the superior
court of the county.
By State board.
The State tax commission acting as a State board of equalization
meets on the first Monday in August of each year for the purpose of
examining and equalizing the various valuations and asses?ments of all
property in the State and of equalizing the assessments between
persons, firms, and corporations of the same assessment district, between cities and towns of the same county, between the different
counties, and of the property assessed by the commission in the first
instance. ? It may increase or decrease the valuation of property as
much as in its judgment may be necessary to produce a just relation
between all x r a t e s
valuations Tofe propertv in the State.
e
r S
pSo ses°- soe- S e c - 5* T a
— h State board of equalization determines the
clai rates*.
" rate of taxation to be levied in each county for State purposes. If for
an)r reason the board fails to convene, a rate of 75 cents is deemed to be
levied. Taxes for special purposes are levied annually on the taxable
property in the State, as follows:
Railroad prop-

State road tax An amount equal to 5 cents per $lno wblch is expended for the construction, recon»ona.
struction, repair, improvement, and maintenance of public highways, roads, and
bridges. Twenty-Gve per cent of this fund is paid out upon authority and under the
direction of the State board of control and the State engineer; the other 75 per cent Is
apportioned to the several counties.
B o n d e d In* A sum sufficient to pay the interest on all bonds issued for the payment of existing
debtedness.
and future State, county, municipal and school district indebtedness. Each year alter
such bonds have been issued such additional amount is levied as will pay 4 per cent of
lhe total amount issued until ail the bonds are redeemed. All moneys derived from
such taxes are paid into the State treasury and applied to the payment of the interest
and principal of the bonds issued. All moneys remaining in the redemption fund after
the discharge of the bond3 are transferred to the State general fund.
State bond
For the purpose of refunding and liquidating outstanding indebtedness of the State
Issues.
or of counties, municipalities and school districts at reduced rates of interest, loan commissioners are authorized to issue from time to time State bonds bearinz interest at not
to exceed 3 per cent and rutmins from 15 to 25 years from date of issue. The State board
of equalization determines the rate of taxation to be levied in the different counties and
certifies the s^me to the county, municipal, and school district authorities.




TAXATION" AND REVENUE LAWS—ARIZONA.

19

Any county, school district, city, town, or other municipal corporation, upon authon- When county
zatlon by popular vote, m a y issue bonds and incur indebtedness exceeding 4 per cent of and local bond
t h e assessed v i l u i t i o 1 pro vile 1 t h i t in the c ill for olectio I the purposes of the proposed issues may exexpenditures be set forth, together with the rate of interest which m a y not exceed b per ceed 4 per cent
cent and the term of the bonds which m a y not be longer t h a n 40 years. Incorporated of assessed valcities and to,\-ns may also become mdebted to a larger amount, not exceeding 15 per uatlon.
cent additional, for supplying water, artificial light or sewers to the municipality. The
taxing authorities must levy annual taxes for the payment of such bonds and interest
thereon, in addition to all other taxes. Bonds may be issued for the construction of
roads, bridges, a n d other necessary purposes, and if not exceeding 4 uer cent of the assessed valuation, m a y be issued v ithout the requirement of a n election.
I n a n y county having an indebtedness of less than 4 per cent of its assessed valuation r n n n tv hnnd
a n d w ithout co jrthouse, jail, or other suitable county building, the board of supervisors u i T L
m a y issue bonds bearing 5 per cent interest to provide for same on the basis of the value t a i n nnrnospa
of the taxal le property in the county, as follows: When the property valuation exceeds
S3 00'),000, bonds may be issued up to $50,W); when the property valuation is $l,soo,000
to $3,000,000, bonds m a y be issued up to §30,000; and when the propertv valuation Is
less t h a n Sl,S00,OO-», the bond issue may not exceed $20,000, provided the total indebtedness of the county does not thereupon exceed 4 percent of the assessed valuation of t h e
cou lty Any county, upon authorization by popular vote, m a y issue bonds for the
operation of plants engaged in the manufacture or preparation of matenals used for road
or other public works. The proceeds of such bonds constitute the " c o u n t y industrial
pursuits f u n d . " County highway commissioners m a y , upon authorization by popular
\ ote. either issue county bonds for road co i struct ion or assume, as county indebtedness,
the unpaid portion of any bonds issued theretofore by any special road district situated
ui the comity. Such bonds must be paid for as are other county bonds. Their proceeds
constitute the "highway improvement f u n d . " County hiehway commissioners may
enter into cooperative contracts with the United States Department of Agriculture for
the construction of post roads and other purposes
Any municipality, in proceedings to make street improvements, m a y issue serial or m n n i r loal
improvement bonds running for not more t h a n 10 years on either of the following plans* |, 0 I 1 d issues f o r
(1) Six per cent bonds payable only out of the special assessment levied upon the parcels c e r t a i n
ourof land fronting on the street impro\ ed, or (2) 8 per cent bonds payable only out of the D o s e s
assessments levied upon the lot or parcel of land specified in each bond. " Serial im- y
provement b o n d s " m a y also be issued by mumcipahties for the construction of sew ers,
waterw orks, a n d lighting plants. They run not longer t h a n 20 years and bear interest
at not to exceed 8 per cent. Each bond is payable only from the assessments levied
upon a specified parcel of land and can not be issued if the unpaid assessments on such
parcel or lot are less t h a n $10. Similar laws govern the issuance of municipal bonds for
the construction and maintenance oi slaughterhouses, and such bonds must be authorized by popular votfe. Any municipal corporation m a y issue "investment b o n d s " to
provide a 1 £ general improvement f u n d " w hen authorized b y popular vote. Such bonds
bear interest at not to exceed n per cent and are payable witxun 10 to 20 years as determined b y the city council. The purpose of this legislation is to constitute a revolving
f u n d to be invested m any improvement bonds issued for public w orks and improve
ments or to p a y the cost of improvements which are ultimately to be covered b y
assessments.
A special tax on sheep not to exceed 510,000 in any one year is levied annually b y the Sheep tax.
board of county supervisors to provide funds for the sheep sanitary commission.

The county supervisors may levy taxes which in the aggregate do County tar
not exceed by 10 per cent the total actual expenditures for the previous a e*
year, exclusive of that for schools, bonds, special assessments, and
district levy purposes; also a levy may be made by order of the State
tax commission to cover expenditures incident to disaster, epidemic,
and other emergencies, such levies not being subject to the 10 per cent
limitation. The rate of levy necessary to provide for the payment of
certain county indebtedness assumed by the State and the interest
thereon is determined by the State board of equalization.
The board of supervisors is empowered to levy the following special Special taxes,
taxes;
For voa& purposes, not to exceed 25 cents per S100 of assessed value ofreal and personal
property in the county;
For road fund warrants outstanding and unpaid, not to exceed 60 cents per $100 of
assessed valuation;
For destruction of pratrie dogs, if 100 resident landowners so petition, one-half of 1 mill
on assessed valuation of all real and personal property.

The annual levy in such amount as may be required for general r a f e ? n I c l p a l U x
municipal purposes is made by the board of managers or common
council on the valuation as equalized and fixed by the State board
of equalization.
SEC. 6. Collection.—State, county, and municipal taxes are BY county
extended on one original assessment roll and are all collected by the ^^exceptions'*
county treasurer who is ex officio tax collector. Taxes on personal
property, however, when they are not secured by real estate or bonds
are collected by the county assessor. Special taxes and assessments
in cities and towns are levied and collected as directed by ordinances
passed bv the local governing authorities.
Taxes become delinquent on the first Monday in November and the Whe:n taxes
first Monday in May. The penalty for delinquency is 10 per cent p^alty.
interest per annum and costs which include fees to the collector of 4



20

TAXATION AND EE VENUE LAWS

ARIZONA.

per cent on all suras collected after the second Monday of December,
and 15 cents for each item separately assessed in the "back-tax book/'
such fees to be paid to the county treasurer for the county general fund.
Taxes are a general lien on all property of the taxpayer and may be
collected by seizure and sale.
P o l l t a x f o r . SEC. 7. Poll taxes.—Every male inhabitant between the ages of 21
c o u n t y school and 60 years is liable to a poll tax of $2.50 per annum. Members of
fund
*
volunteer fire departments, the national guard, paupers, persons
permanently infirm, Indians not taxed, and insane persons, are exempt.
This tax is due, payable, and collectible in the same manner as taxes
on personal property, and the proceeds go to the county school fund.
C o u n t y and
In addition to the poll tax for the county school fund, a road tax of
city poll tax of 52 per annum is required and collected as above, in the county, except
streetsroa<iS a n d
incorporated cities and towns where all able-bodied males between
the ages of 21 and 50 years are liable to assessment of a $2 street tax. to
be collected as prescribed by ordinance and used for streets and sidewalks only.
P r o p e r t y SEC. 8. Inheritance tax.—All property within the jurisdiction
transfers subject 0 f the State, and any interest or equity therein or income therefrom,
t o tax
*
whether belonging to the inhabitants of the State or not, and whether
tangible or intangible, which shall pass by will or by statutes of inheritance of this or any other State, or by deed, grant, bargain, sale, or
gift made in contemplation of the death of the grantor or intended to
take effect in possession or enjoyment after the death of the grantor,
or by transfer under any power of appointment, to any person, association or corporation, in trust or otherwise, except as otherwise stated
below, is subject to an inheritance or succession tax, as follows:
Primary rates.
Primary rates: When estate does not exceed in value $25,000 and
passes to—
-1. Husband, wife, lineal issue, lineal ancestor, of decedent or any adopted child or
child to whom decedent for not less than 10 years prior to the transfer stood in the mutually acknowledged relation of a parent, provided such relat ionship began at or before the
child's 15th birthday and was continuous for the said 10 years, or any lineal issue of such
adopted child or mutually acknowledged child, the tax imposed is at the rate of 1 i>er
cent of the clear value;
2. Brother, sister, or descendant of a brother or sister, of decedent, wife ot widow of a
son or husband of a daughter of decedent, 2 per cent of the clear value;
3. Brother or sister of the father or mother of the decedent or a descendant of a brother
or sister of such father or mother, 3 per cent of the clear value;
4. Brother or sister of the grandfather or grandmother or a descendant of the brother
or sister of the grandfather or grandmother of the decedent, 4 per cent of the clear value;
0. Any person in any other degree of collateral consanguinity or a stranger in blood orbody politic or corporate, 5 per cent of the clear value.

Secondary
*

rates

Secondary rates:
When value of estate exceeds—
$25,000 u p to £50,000 tax is 2 times primary rates; §50,000 up to §100,000 tax is &
times primary rates; $100,000 u p to 5500,000 tax is 4 times primary rates; over
5500,000, tax is 5 times primary rates.

The following exemptions to be taken out of the first $25,000 are
allowed:

Exemptions.

1. Property transferred to municipal corporations within the State for strictly county,
town, or municipal purposes or to corporations organized under the laws of the State
soielv for religious, charitable, or educational purposes;
2. Property to the clear value of $10,000 transferred to the widow of decedent and
52,000 to each of the other persons described in class 1 above; $500 to each of the persons
described in class 2; $250 to each of the persons named in class 3; $150 to each of the
persons in class 4, and 5100 to each of the persons or corporations described in class 5.

\P°&eTty °hUt"

Pro

Perty

of a

resident decedent located without the State is not
it is subject to an inheritance tax in the State in
which located and such State allows a like exemption in relation to
property located in Arizona, left by a resident of such State.
When payable;
All inheritance taxes are due and payable at the time of the transfer
I1?®00114' Pen" and are a lien on the property transferred until paid. If paid within
1 year from the date when due, a discount of 5 per cent is allowed;
if not paid within 18 months from the accruing thereof, interest at
the rate of 10 per cent per annum is charged unless by reason of claims
made upon the estate, necessary litigation or other unavoidable causes
of delay, the tax shall not be determinable and paid, in which case
interest at the rate of 6 per cent per annum is charged until the cause*
of delay is removed after which interest at 10 per cent begins to run.

nontaxable.

eU t a x

. a b l e Provided




21

TAXATION" AND REVENUE LAWS—ARIZONA.

Tiie lax is payable to the treasurer of the county in which the county Collection for
court having jurisdiction over the estate is situated. Special appraisers state. nSe
to value the estate may be appointed by such court. It is the duty of
the State treasurer to supervise the administration of the inheritance
tax law and to receive into the State treasury quarterly from the county
treasurer all taxes collected by the latter. The proceeds of the tax
are applied to the payment of the general expenses of the State government and to such other purposes as the legislature may provide by law.
S E C . 9 . Corporation taxes.—Corporations
generally are taxed General PROPunder the general property tax. Special taxes on corporations are erty tax; special
imposed for State revenue as follows*
cS^orations
Insuravce companies On foreign insurance companies a n d "domestic a n d foreign
s u r e t y companies, 2 per cent annually u p o n gross p r e m i u m receipts less returned premiums.
Express companies- 6 per cent annually u p o n a m o u n t fixed b y State t a x commission
a s t h e gross receipts of such company. If delinquent, 12 per cent is added.
Pmate car companies. A rate which shall equal the average rate of levy for all purposes
i n t h e several t a x i n g districts of t h e State for t h e current year. If a n y company fails
t o p a y such t a x , t h e State treasurer is required t o procced t o collect same, together w i t h
interest a t t h e r a t e of 10 per cent per a n n u m .

There are no county or municipal taxes imposed on corporations
county o r
other than the property tax, but franchises to use the public streets m u m c P ai taxe®*
in a city or town may be granted by the local authorities if voters so
authorize.
SEC. 10. Business, occupational, professional, a n d miscella- g t I J * p o s e d b y
n e o n s license taxes a n d fees.—License taxes and fees are imposed
*
by the State as follows:
1. On certain business activities:
ac?ivitiesSlUeSS
D a i r y products, wholesale m a n u f a c t u r e of, $25.
Gasoline, dealers i n , 1 cent p e r gallon sold.
Ice cream, m a n u f a c t u r e of, for sale, wholesale or wholesale a n d retail, $15, retail, $10,
Money, l o a n of, i n small a m o u n t s , $50.
P e d d l e r s a n d i t i n e r a n t m e r c h a n t s , selling from pack, 350, one-horse vehicle, $100,
two-hcrse vehicle, $150, automobile, $200. If stock is exhibited i n a n y building, t e n t ,
car, b o a t , $200 F o r each assistant, $25. Fees are paid i n t o t h e State road f u n d .
H e a l estate broker, $25. If a corporation, t h e license of t h e president is $25, other
officers, $30 If a copartnership, one license, $25, for each additional license, §10. Salesm a n , $10.
Slaughter of livestock License fees p a i d t o t h e secretary of t h e livestock s a n i t a r y
board a s foil on s I n or within 4 miles of t o w n of 5,000 i n h a b i t a n t s or over, 5150, 3,000
t o 5,000inhabitants. $120, 1,000 to 3,000, $90, m aU other cases, $30.
I ' m f o r m conditional sales, filing fees, 75 cents.

2. Occupational and professional licenses:

Occupational

A c c o u n t a n t , certified public, examination, $25, reciprocity certificate, $25, issuance of ] f c ^ ^ g f e s s I o i i a I
certificate, $10, registration b y secretary of state, $2 50.
Architect, registration, $15, a n n u a l renewal $5
Assayer, registration, $10. a n n u a l r e r e w a l , $5.
A t t o r n e y a t law, examination, $10.
B r o k e r , $200, renew al, $200.
Chauffeur, a n n u a l registration, $5.
Chiropractor, examination, £25, renewal, $10
D e n t i s t , e x a m i n a t i o n , $25.
E m b a l m e r , application, $5, renewal, $2.
Engineer, registration, $15, a n n u a l renewal, $5.
Medicine a n d surgery, practitioner of, examination, $25, foreign reciprocity certificate,
$100, t e m p o r a r y certificate, $25.
Nurse, application for registration, $10, registration, $1, a i m u a l renewal, $1.
O p t o m e t r i s t , e x a m i n a t i o n , $10, certificate, $5.
P h a r m a c i s t , registration, $5, certificate, $15, assistant, $5; renewal of lost certificate,
$3; a n n u a l renewals p h a r m a c i s t , $2, assistant, SI.
Surveyor, registration of l a n d , $10, a n n u a l renewal, $5.
T a x i d e r m i s t , $5.
T e s t e r of m i l k a n d cream, $1.50.

3. Miscellaneous license taxes:

uSLUane°US

Game heenses* H u n t i n g , lesident, 50 cents, nonresident, big game license, $25. alien,
$100. B i r d license, nonresident, $10, alien, $25. F e r m i t t o t r a n s p o i t out of State deer
or wild t u r k e y s , $2 each Duplicate license or p e r m i t , 10 cents. H u n t i n g a n d trapping,
$2 50.
Motor t eludes Nonresidents a r e e x e m p t unless i n t h e S t a t e four m o n t h s or longer.
25 horsepower or less, $5 a n n u a l l y , 25 t o 40 horsepower, 810; over 40 horsepower, $15.
Motorcycles, $2 T r u c k s of n o t m o r e t h a n 11 t o n s capacity, $10,
t o 3 t o n s , $15, over
3 tons, $25 T r a n s f e r of ownership of m o t o r vehicle, $1. Dealers p a y t h e usual license
t a x for one car of a k i n d a n d 50 cents additional for each duplicate set of plates.

4. Fees collected and paid into the State treasury for use of the State:
Bariktna institutions, including irust comnanies, p a y t h e s u p e r i n t e n d e n t of banks, for
e x a m i n a t i o n , t h e following feev If resources are $100,000 or less, $35 $100,000 t o $200,000,
$i5; $200 000 t o $300,000, $55, $300,000 to $400,000, $55, $400,000 t o $^00,000, $"5; $500,000




Fees payable
tato State treasu r v

*

TAXATION AND EE VENUE LAWS

22

ARIZONA.

to $750,000,
5750,000 to $1,000,000, $95; $1,000,000 to 82,000,000, $110; 52,000,000 to
13,000.000, Silo; over $3,000,000, $125: each branch bank, $35; building and loan association, $35.
Banks, trust companies, and building and loan associations pay a license fee of So at the
timo of beginning business, and for copies of papers a n d records, 20 ccnts per folio of 100
words and Si for certified copies.
Corporation commission: Fees collected from corporations. For filing articles of incorporation, $10; annual report, 35; appointment of agent, So; issuing certificate of in corporation, $5; for copy of documents, 20 ccnts per folio; affixing seal and certificate to copy,
$2; annual registration fee, $15. Fraternal societies, annual license, $10; registration of
agent of home cooperative companies, SI. Foreign corporations pay a license fee of $15.
Investment companies, for examination, per day $10; filing application for permit to
sell securities, $25; issuance of permit, from one-twentieth cf 1 per cent of amount of
securities to be sold up to $100,000; $100,COO to $."00,000, one-fiftieth of 1 per cent: all in
excess of $500,000. one-hundredth of 1 per cent; license to dealer's opent, $2.50. Copy of
report of public service corporation, $2: certified copy of annual report of commissioner,
S3; certified eopv of evidence and proceedings before commissioner, 15 cents per folio;
certificate authorizing bond issue. $1 per $1,000 of face value up to $1,000,000 and 50 cents
per SI .000 in excess of $1,000,000 up to $10,000,000; 25 cents per $1,000 in excess of $10,000,000;
minimum fee, $35.
Insurance companies, foreign: For filing articles of incorporation or charter, $25; amendments, $10; certificate of authority, 350; renewal of certificate of authority, S30; annual
statement, $25; copy of papors, 20 cents per folio; filing miscellaneous papers, Si each;
agent's license, $2.
Land commissioner, fees collected hy Stale: Filing application for selection, $3; filing
bonds, $1; application for leaso or purchase, SI; issuance of lease, 31.50; certificate of
purchase, Si; patent, $5: applications and permits for various purposes, $1.,"0: tran? fening
certiiicate of purchase, S3: filing opplicaticn for ripht of way. $5: to cut timber or wood
or use any product of State land, $2: issuing permit to contract fo cut timber or wood
or use any product of State lands, S2: filing and approving bond. $2: making certified
copies of proceedings, 20 cents per folio; class if ccticn and appraisement fee. 2 per cent
of purchase price of all improvements and land sold. For filing applications for a State
loan, $5 paid to State treasurer. The receipts ft cm applica Liens fcr State loans are
placed in a fund called the "State Loan F u n d " and used to pay claims for services
rendered or supplies furnished in connection with the investment of funds received
from thesale of Statelands and the products thereof. At the close of a n y fiscal year, a n y
moneys remaining are transferred to the general fund.
Secretary of state, fees va /able to: A i f m n g ssal, SI: filing and recording o.Ticial bond,
$2.50: each document signed by Governor and attested by secretary of state, $2.50;
searching records, S2.50; filing trade-mark, 25 cents; recording miscellaneous documents,
20 ccnts per folio; filing notice of intention to construct railroad. $10; reservoir, $5; filing
location of water right or dam site, S2.50; filing any other documents, S3.
State water commissioner: Has general control and supervision over the waters of the
State and of the appropriation and distribution thereof. The following fees are collected
in advance by the commissioner and paid to the State treasurer to the credit of the State
water fund: Examining application for permit to appropriate water, S3; filing and
recording permit toappropriatewaterfor irrigation purposes, 12 cents per acre irrigated
up to and including 10J asrus, and 10 cants par acre in excess of 100 acres: if for power
purposes, 25 c j n t s par theoretical horsepower to bo developed up to and including 100
horsapower, and 10 ccnts for each horsepower over 100 up to 1,000, a n d 5 ccnts for each
above 1,000; filing and recording permit for a n y other purpose, S5; filing or recording
a n y other water ri«ht instrument, 31 for first 100 words and 10 cents for each additional
100 words or fraction thereof; making copy of a n y document filed or recorded in commissioner's office, 10 cents per 100 words: when such chargc amounts to more than S5,
only the actual cost in excess of that amount is charged: for certifying copies, r_icord3,
documents,or maps, $1 for each certificate: blue-print copy of a n y map, 10 cents per
square foot; for other work required, actual cost.
Weights and measures, inspector of: I m p e d i n g , testing, and scaling counter scales
of ft pounds or le-s capacity, 15 cents: more than 6 pounds ,"25 cents; 1,000 pounds or less,
50 cents; portable platform scales of more than 1,000 pounds capacity, $1: dormant cr
floor scales, $2.50; railroad track scales, $5; spring scales of 30 pounds or more capacity,
50 cents: less than 30 pounds, 25 cents: fcr all other scales and devices for weighing, £ >
*
cents each. For each measure containing 1 gallon or less, 5 cents; more t h a n l gallon,
5 cents per gallon. For each yard measure, 5 cents.
County
tenses.

it-

County licenses are issued as follows:
Billiard tables, S10 per quarter.
Howling alleys, 310 per quarter.
Circuses, 5 per cent of gross receipts.
Insurance agents or companies, $10 per quarter.
Pawnbrokers, $50 per quarter.
Public exhibitions given for pay in a n y precinct, town, or city in which at the last
municipal election there were less than 300 votes cast, $5 per quarter; if more than 300
and less than 500 votes, $10 per quarter; more t h a n 500 votes, 330 per quarter. If no quarterly license has been paid in a n v precinct, town, or city, there shall be paid in those
places described in the first divisio i, 32.50 for each performance; in placcs described in
second division, $5 for each performance; and in places described in third division, $10
for each performance.

Municipal
tenses.

H-

City or town councils may license and fix reasonable fees for—
Auctioneers, bagatelle tables, billiard tables, butchers, carters, circuses, concerts,
dravmon, exhibitions, ferries, hacltrueri, hawkers or peddlers, insurance companies and
agencies, livery stables, lumberyards, money changers, pawnbrokers, pin alleys, porters,
or runners, for cars or public houses, second-hand a n d j u n k stores; a n y and all professions, trades, and callings.

No income tax.
school

state

1111

No income tax.—There is no income tax in Arizona,
School revenues.—The permanent school fund is derived
from the sale of lands, estates, and other moneys that escheat to the
SEC. 11.
SEC. 1 2 .




TAXATION" AND REVENUE LAWS—ARIZONA.

23

State, unclaimed shares of stock of corporations, gifts, income from
investments of school fund, and appropriations to be met by taxation. S t a t e s c h o o j
There is annually levied and collected in the manner in which tax.
other State taxes are levied and collected a sufficient tax to raise a sum
wmch shall be not less than $25 for each child in average daily attendance in the common and high schools of the State for the preceding
year. This levy is made upon the taxable property of the State and
the amount collected is paid into the State treasury as a special fund
for school purposes. All public school moneys paid into the State
treasury are placed to the credit of the State common school fund.
There is included in the tax levied for State school purposes a rate sum of $2,500
sufficient to raise the sum of £2,500 which is used for the care, main- for I n s ft r u c t i o n ,
tenance and instruction of blind children under school ase residing in cuiidren b
the State.
On or before the 1st dav of .Tuly of each year the trustees of common Estimates of
school districts and the boards of education of high schools shall l i l e b e i n a d ^ t l
with the county superintendent an itemized statement of the amount county board,
of money needed for defraying the expenses of the schools within their
districts for the ensuing year. The county school superintendent in
each county shall furnish the board of supervisors on or before the 1st
day of August of each year an estimate of the amount of school funds
needed for the schools of the county for the ensuing year. The board tax^^^Jd 1 tional
of supervisors of each county shall annually at the time of levying district t&xx poll
other taxes levy a school tax at a rate sufficient to raise the amount of taxes for school,
money required and in addition a tax on the property of any district
or districts i n which an additional amount has been asked for or a
provision for a kindergarten has been petitioned. The county school
fund also receives the county poll taxes.
The county board of supervisors, upon authorization by vote of the
District
real property taxpayers of any school district, may issue district bonds s c l , ° o 1 honds.
for school buildings and grounds. These bonds bear interest at not
exceeding 6 per cent and are payable within 20 years. The supervisors are required to levy such taxe3 as may be necessary t o p a y the
interest on and redeem such bonds. High school and union high
school districts may issue bonds for the same purpose and in the same
manner as common school districts. The county board of supervisors
may also issue school district bonds, when authorized by a vote of the
real property taxpayers of the district, for the purpose of making street
improvements if proposed by the board of trustees of such school district or high school district in an incorporated city or town.
In any- county having between 16,000 and 20,000 inhabitants the Count j high
board of supervisors, upon vote of the real property taxpayers of the s c h o o l b o n d s ,
county, is required to issue county high school bonds payable within
20 years and bearing interest at not more than 6 per cent, provided such
bonds do not amount to more than 2 per cent of the assessed valuation
of the county. The supervisors levy the taxes necessary to redeem
the bonds and pay the interest thereon.
A tax of 1 mill on the dollar was authorized by the legislature to be State tax for
levied on the assessed valuation of all taxable property in the State for
the fiscal year 1922 for the support of the State university and ^ of
one mill for 1923.
S E C . 13. D i s t r i c t s in which special taxes or a s s e s s m e n t s m a y
special TOAD
be levied.—Special road districts may be organized by the county board district'}; t a x
of supervisors if electors so approve for the establishment, maintenance.
repair, and improvement of roads in the district, but no road district
may be more than 10 miles in length or 1 mile in width. Taxes for
road purposes in the district are levied by the board of supervisors at
the same time and in the same manner as State and county taxes but
shall not exceed 75 cents per 5100 of the assessed valuation*of the land
in the district unless two-thirds of the voters at a special election
authorize an additional tax or the issuance for bonds, at not to exceed
6 per cent interest and payable in not more than 20 years, to cover a
greater expenditure. The payment of the principal and interest of
bonds is met b y a levy of taxes at the same time as other taxes are levied.
Drainage districts'are organized by the county board of supervisors D r a I n a : : e
upon petition and election of voters of the district for the drainage of trict; b o n d s ; t a x
lands. Bonds bearing interest at not to exceed 6 per cent and payable lery.




24

TAXATION AND EE V E N U E LAWS

ARIZONA.

in 11 to 20 years may be issued to provide the necessary funds for development of the district, the amount of bonds being determined by vote.
All bonds are a lien on the real property of the district and are redeemed
from tax assessments. The board of supervisors or the assessor of each
county levies a tax sufficient to raise an amount equal to the amount
called for in the estimates submitted by the directors of each district,
and such taxes are collected at the same time and in the same manner
as State and county taxes.
Flood-control
Whenever five or more holders of improved lands which are subject
districts, how or-1-0 0 v e r f l 0 w or washings of the waters of any natural watercourse
gan e
*
desire to provide for the protection of such lands, they may propose the
organization of a flood-control district in the same manner as a drainage
district is formed with the same powers as are possessed by the latter,
irrigation disA majority of the holders of land in any portion of a county may
ganizcd; bonds Petition the board of supervisors to organize an irrigation district. If
and taxes.
the board approves the petition, an election is held and if a majority
of votes are favorable, the district is established as a body corporate,
and may issue bonds for construction purposes to be redeemed from
annual assessments levied on the real property of the district. These
assessments or taxes are collected and become due and delinquent the
same as State and county taxes. All taxes in the district shall be
levied at a uniform amount per acre, and an amount equal to 15 per
cent of the gross amount certified to the board may be added if required.
The county treasurer of the county where the office of the district is
located is ex officio treasurer of the district. The foregoing apply also
to irrigation districts invested with the power of drainage and to irrigation districts known as "water conservation districts."
State certlflca-" The State certification board, consisting of the attorney general,
1
certifybonds of^ t a t . e engineer, and superintendent of banks, may investigate the
district as prop-affairs of any irrigation district, supervise the disposition of its bonds
er investmentfo/ and certify such bonds as proper investments for funds of savings
bonds ma/be Is^
Irrigation districts may issue bonds in an amount not exceedsued by State, ing 60 per cent of the value of land in the district plus the value of
the proposed irrigation works. These bonds are payable in 11 to 30
years from date of issue and bear interest at the rate of 7 per cent
per annum after the project has had the necessary legal approval.
The bonds are deposited with the State treasurer anil the State thereupon issues bonds bearing interest at a rate of not to exceed 5 per cent
per annum. The difference between the rate borne by the irrigation
district bonds and the State bonds is used to pay the expenses of the
sale of such bonds and such other necessary expenses as may be incurred. In the event there should be a surplus after such expenses
are hpaid the excess amount is paid into the State school fund.
W
f t Wh r dIse* Bl,sce e tnblefive oor more holders of title to agricultural lands which are
f
tebli»\i©d|Ln dii
Pi
cultivation by the same general system of works for
and tax levies, generation and distribution of power desire to provide for the cultivation of such land, they may petition the board of supervisors of
the county in which is the greater portion of the land to establish a
power district. If the petition is granted by the board, an election is
called. If voted for by a majority of the electors, the district is established under the supervision oi a board of directors. An election
is held for the issuance of bonds payable within 21 to 30 years and
bearing interest at not to exceed 6 per cent to obtain revenue, the payment of such bonds being provided for by an annual assessment and
levy of taxes on the real property of the district. These taxes are
special taxes and are entered on the county tax roll, the rate of levy
being fixed by the board of supervisors, and are collected at the same
time and in the same manner as State and county taxes. The county
treasurer is ex officio treasurer of the district.
rlc
tr5t;? i!!r?i!?: Electrical districts may be formed upon petition of 25 freeholders
charges; tax levy
in a proposed district to the board of supervisors of the countv,
to meet dettcitsi vrho submit the question to an election of the voters of the district If
bond issues*
approved, a board of trustees is appointed or elected to take charge of
the construction, operation, and maintenance of the lisrhtins?, heating
or power distributing or generating agencies of the district,"for which
purpose the board may fix a monthly sendee charge on the users of
electricity produced. If such charges should not be sufficient, the




TAXATION" AND REVENUE LAWS—ARIZONA.

25

district board certifies the deficit to the county board of supervisors
who shall cause to oe levied and collected a tax to meet such d e f i c i t
If deemed advisable to issue bonds, a special election is called, and if
approved, certification of such fact is made to the board of county
supeivisois. Bonds issued by the supervisors are a lien on all property
in the district and are redeemed out of the funds of the district. Bonds
are payable within 20 years and bear interest at not to exceed 7 percent.
A g r i c u l t u r a l i m p r o v e m e n t districts m a y be organized b y t h e owners

Agricult urai

of farm lands embraced within any United States reclamation project d iPsr t V i c t s •
in order to provide irrigation, drainage, power, or any means of com-bonds; tax lev) I
munication. The board of directors of the district may issue district
bonds upon authorization by popular vote, such bonds bearing interest
at not to exceed 6 per cent ana being payable within 11 to 30 years
from date of issue. The board of supervisors of each county in which
such a district or part thereof is situated is required to levy an "agricultural improvement district t a x " sufficient in amount to provide the
annual interest on the bonds and pay the principal thereof as it fails
due, and to meet such other estimated expenses of the district as may
be found necessary.
63228—24




3

ARKANSAS.
Sec.
1. Constitutional provisions summarized
2. General property taxes
3. Assessment
4. Equalization
5. T a x rates
G. Collection
7. Poll taxes

p
Pages i Sec.
S. Inheritance t a x
^
20
9. Corporation taxes
31
X7
10. Business, occupational, professional, and
27
miscellaneous license taxes and fees
31
.*. 29
11. No income tax
29
12. School revenues
33
30
30 1 13. Districts in which special taxes or assess!
mcnts m a y be levied
"1

Taxation to be
and
1

SEC. 1. Constitutional provisions summarized.—Property subject to taxation shall be taxed according to its value, to be ascertained
in such manner as the general assembly shall direct, making the same
equal and uniform throughout the State. No one species of p r o p e r t y
7
ti\ xvi** ^soc^ shall be taxed higher than another species of equal value: I'winded,
©).
' T h e general assembly shall have power, from time to time, to tax
hawkers, peddlers, ferries, exhibitions, and privileges in such manner
as may be deemed proper: Provided further, The following property
shall be exempt from taxation: Property used exclusively for public
purposes; churches and cemeteries used exclusively as such; school
buildings and apparatus (including private schools); libraries and
grounds used exclusively for school purposes; and buildings, grounds,
and materials used exclusively for public charity.
Other exempAll laws exempting property from taxation, other than as provided
tlons void.
i n t h i g constitution, shall be void.
No surrender
The power to tax corporations and corporate property shall not be
or taxing power surrendered or suspended by any contract or grant to which the State

equal
"J "
andYicenses niay
be taxed; prop-

(sees. 6, 7).
m a y
a party.
State and
The general assembly shall not have power to levy
county tax l t m - a n y o n e year to exceed, in the aggregate, 1 per cent
its (sees. 8, 9). valuation of the property of the State for that year.

State taxes for
of the assessed

No county shall levy a tax to exceed one-half of 1 per cent, for all
purposes, but may levy an additional one-half of 1 per cent to pay
indebtedness existing at the time of the ratification of this constitution,
and a 3-mill tax for county roads.
Tax law must No tax shall be levied except in pursuance of law; and even* law
specify_ purpose imposing a tax shall state distinctly the object of the same; and no
(sec. 11).
moneys arising from a tax levied for one purpose shall be used for any
other purpose.
Purposes of No State tax shall be allowed except to raise means for the payment
Stato t a x (Art. 0 f
debts of the State, for defraying the necessary expenses of
v».sec.
government, to sustain common schools, and to repel invasion and
suppress insurrection, except by a majority of two-thirds of both houses
of the general assembly.
Local t a x limit
No municipal corporation shall be authorized to levy any tax on
(Art. XII, sec. real or personal property to a greater extent, in one year, than 5 mills
*)•
on the dollar of the assessed value of the same: Provided, That to j>ay
indebtedness existing at the time of the adoption of the constitution
an additional tax of not more than 5 mills on the dollar may be levied.
Property and The general assembly shall provide, by general laws, for the support
poll taxes for of common schools by taxes, which shall never exceed in anv one
schools; limtta^ y e a r 3 m i H s on the dollar on the taxable property of the State; and
sec?3;?).
"
by an annual per capita tax of $1. to bo assessed on every male inhabitant over the age of 21 years: Provided^ That the general assembly
may, by general law, authorize school districts to levy, by a vote of
the qualified electors of such district, a tax not to exceed 12 mills on
the dollar 111 any one year for school purposes: Provided further, That
no such tax shall be appropriated to any other purpose nor to any
other district than that for which it was levied.
Pees payable
All fees that may be payable for any service performed by the govinto s t a t e t r e a s . e r n o r y secretary of state, auditor, treasurer, attorney general', judges of
s ess men ts f*r the supreme court, judges of the circuit court, and" commissioner of
local
improve- State land shall be paid in advance into the State treasury.
in
•ecs1 i l A ^ X I X
constitution shall be construed as to prohibit the
general assembly from authorizing assessments on real propertv for
26




30 TAXATION AND

EEVENTJE LAWS—ARKANSAS.

local improvements in cities and towns under such legulations as may
be prescribed by law, to be based upon the consent of a majority in
value of the piopertv holders owning property adjoining the locality
to be affected, but such assessments shall be a*d valorem and uniform.
SEC. 2. General p r o p e r t y taxes.—All property, except that state, county,
legally exempt, whether real or personal, all moneys* credits, invest- taxation"11 °
ments in bonds, stocks, joint-stock companies, or otherwise, of persons
residing in the State, the property of corporations, of all banks or
banking companies, and of all bankers and brokers, is subject to taxation for Stare, county, and municipal purposes.
The following property terms are held to include—
p r o p e r t y ° tenia
Real property and lands —Not only t h e l a n d itself, w i t h all t h i n g s contained t h e r e i n , i n c l u d e ,
b u t also all buildings, structures, i m p r o v e m e n t s a n d o t h e r fixtures, s t e a m railroad
t r a c k s , a n d all rights a n d privileges belonging or in a n y wise a p p e r t a i n i n g t o land; all
trees growing thereon, a n d all mines, minerals, quarries or fossils thereon or t h e r e n n d e r .
Mineral rights m a y be treated separately.
Personal property.—All goods £ cnattels, moneys, a n d effects; all s t e a m b o a t s navigating w a t e r s wholly or p a r t l y w i t h m t h e State, a n d all capital belonging t o i n h a b i t a n t s
of t h e State i n v e s t e d m w a t e r craft located w i t h o u t t h e State; all i m p r o v e m e n t s m a d e
b y o t h e r s upon lands belonging t o t h e government or a n y railroad c o m p a n y whose
p r o p e r t y is n o t subject t o t h e same m o d e of t a x a t i o n as other p r o p e r t y ; all stocks, growi n g or otherwise, of nurserymen a n d florists, all gas, oil, a n a water m a m s , pipes, cond u i t s a n d s u b w a y s wherever located; all tracks, roads a n d bridges of street railways,
t u r n p i k e a n d bridge companies, all a p p a r a t u s of telegraph a n d telephone lines, t i m b e r
owned separately from t h e land, credits of every kind over a n d above d e b t s owed b y
t h e creditor; income of annuities unless t h e capital be t a x e d (pensions received from
t h e United States or from a n y State are not held t o be annuities) i n v e s t m e n t s m stocks,
bonds, a n d securities of every kind, national-bank notes, United States legal-tender
notes, a n d all other notes a n d certificates of t h e United States payable on d e m a n d a n d
circulating or i n t e n d e d t o circulate as currency, a n d gold, silver, or other com, held or
owned b y a n y citizen or resident of t h e State, personal p r o p e r t y of corporations, whether
t h e owners reside m or out of the State' shares of stock m banks; capital stock, u n d i v i d e d
profits, a n d all other m e a n s n o t forming p a r t of t h e capital stock of every c o m p a n y
w h e t h e r incorporated 01 unincorporated
Investment in bonds.—All m o n e y invested in b o n d s of w h a t e v e r k i n d or certificates
of i n d e b t e d n e s s commonly called scrip whether issued by incorporated or unincorporated
companies, towns, cities, townships, counties, States, or othei corporations Provided,
Such b o n d s are held b y p e s o n s residing m t h i s State, either b y themselves or b y others
for t h e m , w h e t h e r for themselves or as guardians, trustees, or agents
Imestment in stocks —All moneys invested m public stocks of this or a n y other State,
or in a n y association, corporation, joint-stock c o m p a n y or otherwise, t h e stock 01 capital
of which is or m a y be divided into shares, for t h e t a x a t i o n of which no special provision
is m a d e , held b y persons residing in this State
Credit.—The excess of t h e s u m of all legal claims a n d d e m a n d s due t o the person
liable t o p a y t a x e s thereon mcludLng deposits in b a n k s w h e n a d d e d together, over a n d
a b o v e t h e s u m of legal bona fide d e b t s owed b y such person.

The exemptions from the property tax are:

from

property

1. P r o p e r t y used exclusively for public purposes.
t41*
2. Churches a n d cemeteries used exclusively as such.
3. School buildings a n d a p p a r a t u s (including private schools).
4. Libraries a n d grounds used exclusively for school purposes.
5. Buildings, grounds, a n d materials useS exclusively for public charity
T h e following exemptions provided b y s t a t u t e are construed as coming within t h e
constitutional provisions:
6. F u n d s of fraternal benefit societies
7 P r o p e r t y of t h e Deaf-Mute Institute
S Fire a o p a r a t u s a n d buildings used exclusively for t h e safe-keeping thereof, whether
belonging t o a n y t o w n or to a n y fire c o m p a n y organized therein.
9. All p r o p e r t y belonging t o c a m p meeting associations, S u n d a y school assemblies,
Y o u n g Men's Christian Associations, a n d societies for religious instruction
10, P r o p e r t y belonsmg to a n d used exclusively for t h e purpose of any agricultural
society or industrial exposition.
T h e s t a t u t e s also p r o v i d e a m e t h o d o? valuing real estate which exempts growing
crops t h e r e o n .

Sec. 3. Assessment.—In general there is but one assessment a n d m ^ ^ e l ^ o n
one assessment roll for State, coanty, and municipal taxes. Ail prop- per centum of

a different standard of value because such values serve as a b a s i s given by
of taxation nor shall the price for which property would sell at a forced £essors sale be adopted as a criterion of value, fcounty assessors 2 are required
1
F o r t h e years 1917 to 1&22, inclusive, t h e tax commission has h x e d t h e p e r centum of
m a r k e t value a t which p r o p e r t y was t o be assessed a t £0 per c e n t u m . T h e State t a x
commission, composed of three m e m b e r s appointed b y t h e governor w i t h t h e ad^ ice and
consent of t h e senate, is authorized to continue m existence until J a n u a r y 31/1927. I t
is t h e d u t y of t h e commission to exercise complete super* ision over t h e entire s j s t e m of
t a x a t i o n , a n d i t has t h e power t o raise or low'er t h e values in any county or any subdivision of a n y c o a n t y or t h e values of a n y i n d i v i d u a l t a x p a y e r m any county, so £3 to
n n k e t h a assessment uniform t h r o u g h o u t t h e S t a t e .
* Elected to office for a t e r m of 2 y e a r s .




30
TAXATION AND

EEVENTJE LAWS—ARKANSAS.

to give notice in the newspapers of dates beginning on the first Monday
in May on which they will attend at the usual voting places in the
townships, wards, and such other places as they may designate for the
purpose of taking a list of the real and personal property of each resident.
Every person of full age and sound mind is required to list all property
owned or in his possession.
Township and On or before April 1 of each year the county judge appoints two
^siTntents
by property owners from each township in the county and each ward of
t o w n s h i p cities of the first class who, together with the county tax assessor,
board.
shall be known as the township board of assessment and valuation.
The board lists and values all real estate in the townships and municipalities and all personal property reported to it by the^ owners or their
agents. Each owner or his a^ent is required to list his property with
Penalties.
the board during the time it sits. A penalty of 25 per cent of all taxes
on each list of personal property with a minimum penalty of one dollar
is imposed for delinquency in listing this property for assessment. In
case of delinquent assessments the board fixes the amount of taxes
from all information it can obtain from personal visits to the residence
and place of business of the taxpayer and from other sources.
Appeal lies to
Appeal from assessments as listed by the county assessors and the
lmvns
C
°Reafestate bih i p boards may be taken to the county court,
eunlaity; other Real estate is assessed once in every two years in the odd numbered
property, annu- years. All other assessments are made annually.
a
Certain prop^he property of railroads, telegraph, telephone, express, sleeping
erty by tax com- car and pipe fine companies, and of every power, heating, electric,
mission, ail other gas, water, street car, toll bridge, and similar corporations doing busines3
•essor? y
* n the State is assessed by the State tax commission. All other
property is assessed by the county assessor.
Special
feaSpecial features of the assessment are—
tares Qf JLSSCS^*
ment.

Penalties

nqnency.

for

Special values: The taxpayer, if the assessor so demands, shall fix the value of any
timber, mines, fossils, quarries, springs, or anything else on the land that gives a special
value.
Land and improvement* thereon are assessed separately.
Merchants and manufacturers are assessed upon the average value of property in
their possession during the year.
Personal property of corporations is assessed and taxed in the school district and road
district in which it is located and kept for use regardless of the location of the corporation's principal office. To aid the assessor in determining the true value of its property,
each corporation, including gas, telephone, bridge, street railroad, savings bank, mutual
loan, building, transportation, and construction companies, is re iutred to list not only
the true value of all tangible property but also tho mirket or actual value of its paid-up
capital stock and the total amount of its indebtedness.
Banks are assessed on the amount of their paid-up capital, undivided profits, term
deposits, moneys which during the yeir were converted into nontaxable bonds, and
oa all fixtures, furniture, and other property that has been charged off to profit and loss
account. The assessment is n u d e against the bank in the aggregate as agent for the
sharehol ders. The bank pays the taxes but may recover from the shareho' ders the amount
of taxes paid or deduct the same from any dividends accruing. All taxes must be paid
before any shares of stock may be transferred. No deduction is made bv reason of the
fact that any part or the capital of such institutions is invested in nontaxable securities
or securities otherwise ta ed. Every association engaged in any security bonding,
i n d e m n i t o r insurance business,or m any kind of investment,loan, ortrust business is
assessed for taxation in the same manner as banks.
Telephone companies: The total poll miles and total number of stations constitute,
for the purposes of taxation, the entire value of the companv's property.
RaUmais: The assessment includes railroad tracks, franchises, rolling stock, water
and wood stations, passenger and freight depots, offices, furniture, and other similar
property, real and personal. Only the rolling stock owned or leased for a term of not
less than six months by railroads in this State is assessed. The "railroad t r a c k " is
assessed without special reference to its relation to the entire system within and without
the State, but that proportion onlv of the total rolling stock is assessed which the mileage
in the State bears to the total mileage. The assessment made by the State tax commissi on is apportioned among the counties on the basis of mileage.
Sleeping or dining car companies, express co r>panics,an t reifgraph companies are assessed
every year by the State tax commission on that proportion of their aggregate capital
stock, at its market value, which the mileage in the State bears to the total mileage.
The assessment so made is apportioned among the counties on an average mileage basis.
Office furniture and other real and personal property are assessed locally.
Private car lines are assessed on the average value of their cars as determined by the
tax commission on the annual total mileage covered in the State.

Delinquency may be treated as a misdemeanor subject to a fine of
not to exceed $100 or imprisonment not to exceed three months, or
both. For false statements by officers of railroads, a fine of not less
than §1,000 nor more than 0.000 is imposed. Any public utility
corporation other than railroads which shall fail to make the report
required by law shall be subject to a fine of not less than $100 nor more




TAXATION" AND REVENUE L A W S — A R I Z O N A .

than $5,000. Private car lines are penalized not less than $25 nor
more than $100 per day for the time they fail or refuse to make the
required reports.
The assessor is compensated for his services by the following fees:

29

Assessor's fees.

For assessment of acreage lands and improvements thereon, S100, city and town lots
with improvements thereon, §50 For each list submitted for per capita or personal
property taxes, 20 cent->. All personal property belonging to an individual, company,
or corporation in a township is counted as one list or name. Each member of the board
of township assessors receives S3 per day, paid by the county, and 50 cents for each
delinquent assessment.

SEC. 4. Equalization.—Xot later than the tenth day before the
»
time for the beginning of the assessment of taxes by assessors of the which meets as £
several counties, the State tax commission files with the county clerk State board of
and the assessor of each county a certificate showing the per centum equalization,
of market value that it will use in valuing for taxation the property
it is required to value, and the tax assessors are prohibited from assessing
or reducing the value of any item of property below the per centum of
market value so certified by the commission. The commission meets
as a State board of equalization annually on the second Monday in
November for the equalization of the taxable value of such personal
or real property as may come before i t by reason of report or otherwise.
The commission examines and compares the returns of the assessment
of property in the several counties, and equalizes the same so that all
the taxable property of the State shall be assessed at its true value and
that all property shall bear its equal and just proportion of the taxes
of the different counties The commision may raise or lower any values
in any county or subdivision thereof, and, when it does, the changes
made are certified to the county clerk, whose duty it is to make appropriate corrections on the assessment books.
SEC. 5. Tax rates.—The rate for State purposes is fixed by statute, f n n t J f l 8 | f t e
but is limited by the constitution to 1 per cent of the assessed valuation how'disfrlbuted.'
of property in the State. For the year 1921 and annually thereafter
the general assembly has fixed the State rate at 8.7 mills, to be distributed as follows:
Common schools, 3 mills, pensions, 2 mills, charitable institutions, 1 2 mills, sinMnsr
and interest sinking f u n d , 0.2 mill; University of Arkansas, 1 mill, Branch Normal
College, 0.12 mill; four district agricultural schools, 0 6 mill aid to counties in developing
county school systems, 0 IS mill, State Normal School, 0 2 mill, vocational education
under provisions o F Federal vocational education act, 0.2 mill.

The county rate is limited by the constitution to not exceeding onehalf of 1 per cent for general purposes and an additional one-half of 1
per cent to pay off indebtedness existing at the time of the ratification
of the constitution, and is further limited by statute, as follows:
For county purposes, not exceeding 5 mills; payment of indebtedness, 5 mills; support
of public schools m any district and payment of existing indebtedness of such district,
surh rate not exceeding 12 mills as may be voted by the electors thereof, road and bridge
purposes, not to exceed 3 mills (w hen this t a x is collected m cities of the first class, onefifth of t h e amount received is retained by the county and the balance is used for improvement of the city streets). The taxes are apportioned to the various road districts in
proportion to the mileage i n each and in some instances to the amount of labor reauired
Whenever county courts issue funding bonds (such bemg authorized to refund their
existing lawful bonded indebtedness prior to the constitution of 1S74), they are required
to provide a t the same t i m e for the levy and collection of an annual t a x sufficient to pay
the interest and establish a sinking fund for redemption of the bonds.

C o u n t y rates

*

Limitations,

The county judge, with a majority of the justices of the peace of County court^
each county, constitute a court for levying the taxes and makingJJJjJvv o?taxes g
appropriations for expenses of the county and meet annually at the
courthouse, on the first Monday in October and at such other times
as they may determine, for the purpose of levying the county taxes
and making appropriations. After the appropriations have been
made the court levies the county, municipal, and school taxes for the
current year.
The amount of taxes levied in any one year by the constituted Municipal tax
authorities of any municipal corporation for city or town purposes
certified
is limited by the constitution to 5 mills for general purposes, and is county clerk,
further limited by statute, as follows:
P a y m e n t of indebtedness 5 mills; policemen's pension and relief f u n d (m cities of not
less than 40,000 nor more than 150.000 i n h a b i t a n t s , one-sixth of 1 mill; sinking fund for
bonded indebtedness, such tax as m a y be required. A t a x of not exceeding one-half of 1
mill m a y be levied for the esrablishment and maintenance of public libraries m cities of
the first and second classes.




30

TAXATION AND

EEVENTJE LAWS—ARKANSAS.

The council or city manager and board of directors certify to the
county clerk the rate of taxation levied by the municipal authorities.
SEC. 6. C o l l e c t i o n . — T a x e s are extended by the clerk of the county
payable; col- c o u r t a n d a r e
a n ( j payable between the first Monday m January
lected by sheriff. ^
^ 1 ( ) t h ^ q{
T h & U e n f o r t a x e 3 attaches on the first
Monday in June. The sheriff 3 of each county is the tax collector for
the State, county and municipalities. He or his deputies attend in
When taxes are each election precinct for the collection of taxes. Taxes on real and
delinquent; pen- personal property become delinquent after the 10th day of April and
alties.
The penalty for delinquency i s
m a y t h e n b e collected by distraint.
10 per cent, but if real or personal property is sold for nonpayment of
taxe3, a penalty of 25 per cent is added which is credited to the county
school fund.
Collector's The collector is paid by commissions, as follows:
Taxes,

WHEN

commissions.

por the

firgt

s l 0 000i 5 p c r c c n t ; f o r a l l s u m s o v c r

$1^000 and under 520,000, 3 per cent;

for all sums over $20,000, 2 per cent,

roll tax for

SEC. 7. Poll taxes.—The constitution provides that a poll tax of $1
shall be levied upon all males over the age of 21 years. The payment
of this tax is prerequisite to the exercise of the elective franchise. It
is collected by the tax collector, paid into the county school fund, and
apportioned to the school districts with the rest of the school fund.
If not paid before the 10th day of April a penalty of 25 cents is added.
If not paid before the Saturday next preceding 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, and 75 cents to the county
general fund.
(For road duty or commutation thereof in road districts, see
Sec. 13.)
Transfers of SEC. 8. Inheritance tax.—All property, tangible or intangible,
property subject whether belonging to inhabitants of the State or not, which passes by
to tar.
or by the intestate laws of the State, or by deed, grant, sale, or
gift, made or intended^ to take effect after the death of the grantor, to
any person or corporation in trust or otherwise, is subject to an inheritance ta&, but the following exemptions are allowed:

schools.

Exemptions.

When an estate is large enough to pay the tax in full and leave a
equal to or greater than the exemptions allowed, the tax must
be paid on the value of the estate without deduction of exemptions or
abatement of any kind whatever.
tax
Upon transfer of an amount in excess of the exemptions and not in
excess of $5,000 to—

When 110 ex-

lor?ed?nS

Primary
rates.

All property transferred In good faith to any person, corporation or association of
persons in trust or to be devoted to any charitable, educational, or public purpose.
Property of the clear value of S3,000 transferred to the widow or minor child of decedent,
and of Si ,000 transferred to the father, mother, husband, wifp, child, brother, sister, wife
or widow of a son or husband of a daughter, or any adopted child or children. Five thousand dollars of the market value of a widow's dower or husband's curtesy is exempt.
Property of the clear value of $500 transferred to any person or corporation other than
those named above.
Bum

Father, mother, husband, wife, child, brother, sister, wife or widow of a son or husband
of a daughter, or any adopted child or children or anv child to whom decedent for not
less than 10 years prior to the transfer stood in loco parentis, t a x rate is 1 per cent of clear
value.
Any person or corporation other than those named above, tax rate Is -1 per ccnt of clear
value.

Secondary
When the market value of the property exceeds $5,000, the rate of
tax upon such excess is as follows:

rates

I n excess of $5,000 up to 510,000, 2 times primary rates.
$10,000 to 530,000, 3 times primary rates.
130,000 to 150,000, i times primary rates.
$50,000 to 5100,000, 5 times primarv rates.
$100,000 to 1500,000, 6 times primary rates.
$500,000 to $1,000,000, 7 times primary rates.
$1,000,000,8 times primary rates.
Fe&ftlty
for
nonpayment of
ax

*

If the taxes are not paid until six months after the death of the
person from whom the property is inherited or transferred, interest at
the rate of 6 per cent is charged; if not paid within one year, a penalty
of 10 per cent in addition to the interest is imposed.
* Elected to office for 2 years.




TAXATION" AND REVENUE

LAWS—ARIZONA.

31

The proceeds of the tax are paid into the State treasury to the credit s t aProceeds to
te
of the general fund.
*
SEC. 9. Corporation taxes—All corporations are taxed u n d e r c ° r p o r a t i o n
the general property tax, and in addition, pay an annual franchise l/h e n payabietax of one-tenth of 1 per cent on the proportion of the subscribed, issued, penalty.
*
and outstanding capital stock of the corporation represented by the
property owned and used in business transacted in the State. "Companies having no capital stock and companies organized to transact
the business of life and accident insurance for the purpose of mutual
benefit to its members, pay an annual fee of $100. Taxes on corporations are due and payable on or before August 10 of each year and if
not paid by that date, a penalty of 25 per cent is added.
Annual "taxes on certain classes of corporations are imposed as Annual otax ron
c rpo a
followsPrivate car competes. 5 per cent of gross receipts (modified m effect by decision of
State supreme court in State v> American Refrigerator Transit Co , 151 Are. 581)
T>atldmg and loan associations; Annual license tax, £2o.
Corpora'tons' Ha v mg no capital stock employed in the Stafe or having a capital stock
of less than $13,333, $10.
Insurance companies' All companies having outstanding capital btcck of less than
5500,000, 3100,* capital stock of $500,000 or more. S200
Foreign insurance companies Fire, tornado, marine, hfe, health and accident, casualty
and miscellaneous insurance companies, bond and surety companies^ after deducting
return premiums and authorized reinsurance, 2 per cent of gross receipts. This tax is
in lieu of all other iaxes
Indemnity contracts* Persons or corporations securing such contracts on policies of
insurance from compames not authorized to do business m the State, 5 per cent of gross
premiums.

Companies organized strictly for charitable purposes are exempt.
Exemptions.
SEC. 10. Business, occupational, professional, a n d miseel- i m p o s e d by
laneous license taxes and fees.—The following taxes, generally ^^activit^s.
known as "privilege taxes," are levied by the State annually unless
otherwise stated*
1. On certain business activities.
Cigarettes and cigarette materials, wholesale dealers and jobbers, $50, retailers, $20.
Cotton gins, public, 2b cents for tax tag attached to each bale of cotton ginned.
Gasoline, kerosene, and other petroleum products, sale of, 1 cent per gallon (one-half of
ttix credited to county road fund).
Hotel, rooming house, or restaurant, conducting. S3 annually. If hotel has 10 or more
rooms the t a x is So and 10 cents for each room over 10, not to exceed in all, 520.
Nurseries, nurserymen, and dealers m nursery stocks, $5, agents,salesmen, and solicitors,
SI.
Peddlers, s i s months or less, $25. Exempt from this tax are* Farm and produce
peddlers, peddlers of all fruits, berries, and vegetables produced m State, indigent or
disabled ex-Confederate or United States soldiers or sailors, and blind persons. Clock
peddlers, $100. Noncitizens trading horses or peddling oigans, pianos, or vehicles, 1100
in each county.
River traders. $100.
Sewing-machine compames, or their general agents, $200; agent in each county, Jo
additional to county license fee
Stove and lightning rod agents, $100
Watcr-poA er companies, one-fourth of 1 per cent of annual gross revenue as determined
by power generated and sold during a penod of ten years from time company begins
©Derations, a n d one-half of 1 per cent thereafter.

2. Persons desiring to engage in the following occupations or profes- O c c u p a t i o n a l
sions are required to pass appropriate examinations given by State®1 professional
boards or otherwise demonstrate their qualifications:
n"floes^TeAccountant, certified public, $25; certificate, $10.
quired.
Chauffeur, annual registration, Si.
Chiropractor, £25, recording license, $2: annual renewal, 57.50.
Dental hygienist, $25. annual registration, $1; issuance of certificate to person leaving
State to practice elsewhere, S15.
Dentist, §35; recording license, SI.
Embalmer, $10, annual renewal, $2.
Horticultural advisor (in sale of nursery stock), $1
Mine foremen, fire bosses, and hoisting engineers, $3; other applicants in mining industry, $3; duplicate certificates, $1
Mine inspeetoi, S10, assistant, $7 50
Nurse, 55; recording certificate, 50 cents.
Optometrist, SI"; recording license, 50 cents, annual renewal, $2,
Osteopath, §20; reciprocity license, §35.
Pharmacist, S15; annual renewal, $2,
Physician and surgeon, §15; reciprocity license. $25.
Veterinarian, $10.




30
TAXATION AND

Miscellaneous

licenses.

EEVENTJE LAWS—ARKANSAS.

Miscellaneous State licenses are required as follows:
FWi and game licenses: Resident. t o h u n t deer, bear, or turkey, Si.10: to fish with artificial bait, $1.10. Nonresident, t o h u n t , $15: fish, S5; trip license to fish (15 days), $1.10.
Use of dog in hunting, SI.50. T o fish for m a r k e t purposes or sale, annually, using
seines, nets, hoop nets, trout lines a n d set hooks, S-'O; hoop nets only, JS25; hook and line,
including trout lines, set hooks, $10. For each helper of a m a r k e t fisherman, $f». Trapping fur-bearing animals where more t h a n 12 t r a p s are used, S20 annually. Fees from
fish and game licenses are paid into the State treasury b u t all fines a n d penalties for violations offish and game laws po t o t h e county treasury.
Motor vehicles: Annual registration. Automobiles w i t h pneumatic tires used for
transportation of passengers, 25 cents per horsepower a n d 25 cents per 150 p o u n d s of
gross weight. Motor trucks with p n e u m a t i c tires, 1 ton or less capacity, S15; 1$ ton
capacity, $20; 2 tons, S25; 2\ tons, S35; 3 tons, $50: 3$ tons, $65: 4 tons, SS0; 4* tons, 5100;
5 tons, $125; G tons, $150. "With t w o or more solid tires, rates are H times above rates on
trucks of more t h a n 3-tons capacity. Trailers a n d semitrailers with pneumatic tires,
1 ton or less capacity, $10; 2 tons. SI 5; 3 tons, $25; 4 tons, $40; 5 tons, S50. In nil cases
m i n i m u m fee is S10. Motorcycles. $5; side cars, $2.50. Registration of each class of motor
vehicles used b y dealer, $25; additional plates, S2.50 per set; new registration plates t o
tako place of those lost, stolen, or misplaced, SI. Seventy per cent of fees collected under
the motor-vehicle laws are remitted t o t h e county for the county highway improvement
f u n d , and the other 30 per cent are credited t o the state highway f u n d .

Fees paid into
State treasury.

4, Fees collected and turned into the State treasury:
j}anfcs. incorporation, one-fifth of 1 per cent of authorized capital stock; same fee for
increase of capital stock; a m e n d m e n t or supplement t o articles of agreement except
increases of stock, $10; examination, annual, S15 a n d one-hundredth of 1 per cent of total
assets, with m a x i m u m of 5400 a n d m i n i m u m of $20, filing annual report w i t h b a n k commissioner, $2.50.
Buildino and loan, building or building and savings associations: Filing charter and other
papers pertaining t o organisation, one-tenth of 1 per cent u p o n face value of securities for
sale, for which application is made, such fee not t o exceed S250. Examination, $10 p e r
d a y plus 10 cents for each SI,000 of assets and actual hotel a n d traveling expenses of
examiner, b u t such examination fee for domestic associations shall n o t excecd 550 including hotel a n d traveling expenses of examiner, a n d for foreign associations, $50 p l u s
the actual hotel a n d traveling expenses of the examiner.
Commercial feeding stuffs: Inspection fee of brands, 20 cents per ton.
Commercial fertilizers: Inspection fee of brands, 25 cents per ton.
Insurance commissioner: t i l i n g charter or a m e n d m e n t of insurance company, $15;
annual statement other tlvm fraternal a n d farmers' m u t u a l s , $10: annual certificate of
authority other t h a n fanners' m u t u a l s , S2: fraternal, S10; filing power of attorney designating agent for service of process, $5: each agent of fire, life, casualty, or miscellaneous
companies, $2; each agent of a reciprocal or interinsurance exchange, 32; copies of papers,,
documents, records, 20 ccnts per folio a n d SI for certificate. Foreign insurance companies
p a y the same fees as are charged insurance companies organized under the laws of Arkansas for filing articles of incorporation in the State where such foreign c o m p a n y was organized.
Investment companies (Blue Sky Law): Filing charter a n d other papers pertaining t o
organization, ono-tenth of 1 per cent upon face value of securities for sale, for which application is made, such fee t o be not m o r e t h a n S100 nor less t h a n 810.
Investment dealers: Inspection fee, $50. Agent's annual registration a n d authorization,
$2. Examination of investment companies, n o t t o exceed $10 per day and actual hotel
a n d traveling expenses of examiner. Authentication of records of in vestment companies

affixed, 50 cents: each certificate of donation to forfeited lands, $10; each donation deed
issued. Si; copying field notes and plats, SI t o $10 according t o n u m b e r of sections in
township and range: plat showing topography a n d area, 51.50, showing topography, area,
lencth, or surveyed lines, fallings a n d variations, 50 cents each.
Marriage licenses: Registration, 50 cents.
Mine location notices, record of: $1 (one-half of which goes to county treasury).
Oils: Inspection, each barrel or smaller q u a n t i t y , 12 cents; in larger quantities t h a n a
barrel, one-eighth of 1 ccnt per gallon.
Oil or gas well: Inspection, $10.
Railroad Commission: Fees collcctcd—Copies of papers not certified, 10 cents per folio;
certified copies of official documents a n d orders, 15 cents per fo'io a n d Si for certificate
a n d seal. Certifying copy of a n y report m a d e b y a public utility, S2. Certified copy of
annua! report of commission, S1.50, evidence a n d proceedings before commission, 15 cents
per folio. Certificate authorizing issue of bonds or other indebtedness, SI for each 31,000
of face value u p to SI,000,000, 50 ccnts per 51,000 in excess of 51,000,000 u p t o $10,000,000,
a n d 25 cents per SI ,000 in excess of $10,000,000, m i n i m u m in a n y case, 550.
Secretary of state: Fees collected for filing articles of incorporation, $25 for first $10,000
or less of proposed capital stock, a n d one-tenth of 1 per cent additional on all a m o u n t s in
excess of $10,000; same fees fo% increases of capital stock. All telegraph, interurban,
telephone and pipe line companies p a y incorporation fees of SI per mile for each mile
proposed t o be constructed. Express, sleeping car a n d private car companies p a y
for every mile over which the corporation proposes t o do business. Railroad, street,
interurban or other transportation companies p a y t h e following incorporation fees:
On all lines not exceeding 25 miles in length, SlOO; exceeding 25 miles, St per mile for
every additional mile over 25 it proposes t o operate, a n d Si per mile for a n y increase.
Local telephone exchanges p a y the following incorporation fees: I n towns not exceeding 1,000 inhabitants, $25; 1,000 to 5,000, $50; 5,000 t o 25,000. S100; more t h a n 25,000, $200.
Associations for cooperative marketing of agricultural products: Filing articles of incorporation, $10; a m e n d m e n t , S2.50; a n n u a l license, S10. These associations are exempt
from all franchise or license taxes. Certificate of incorporation, $5; a m e n d m e n t of articles
of a n y corporation, $10. Filing a n d recording charter of a n y educational institution,
$15. Articles or charter of private corporation for religious, literary, benevolent, or




TAXATXOIn AXD KEVElsUE LAWS—ARKANSAS.

33

scientific purposes, not for profit, $2 60 Affixing seal to any instrument, SI For commissions issued toati7en of another State, $5, State officer, 515, sheriff or clerk, $10; county
judge or assessor, §2, any other county ofncer or justice of the peace, SI, notary public, $5
For copies of records or othei written or printed files, 15 cents per 100 words; maps, profiles or other files of a similar nature, not less than 60 cents per hour for time required
Recording trade-marks, 325 to $100 according to number of words, figures, characters, etc
Recording " l a b e l " of a trades union, $l Issuing charter to public warehouseman,
usual incorporation fee not to exceed $25. Examination of warehouse corporation with
capital stock of less t h a n $2,500. not to exceed $12.50; $2,500 to $10,000, not to exceed $25;
$10,000 to $25,000, not to exceed $35; over $25,000, not to exceed $50, if capital stock is
$1,000,000 or more, not to exceed $200.
State auditor. For each certified transcript, $1.
Steam boilers: Inspection, S3.
Supreme court Library tax imposed by, on enrollment of attorneys, $10, fee for use of
library, $1.25 quarterly. The supreme court clerk pays m t o the State treasury all fees
received b y hiin in his official capacity.

The county authorities may impose annually, unless otherwise sesCounty lit en*
stated, license taxes as follows:
Agents, owners, or manufacturers traveling and selling lightning rods, steel stove
ranges, clocks, pumps, buggies, carriages, and vehicles, $200.
Auction duties payable to county: On sales of personal property,
per cent, real
estate or leasehold interest m land, one-half of 1 per cent.
Auctioneer, six months or less, $10.
Candidates for office. For office voted on b y electors of entire State, 50 cents; district
of more t h a n one county, except for Members of Congress, $3; single county, S3; township, $1, for Congress, 510.
Certificate of record m a n y recorders office, except mortgages, 50 cents; each certificate
of mortgage, 15 cents
Circuses and menageries, $100 per day and $50 for each side show.
Civil suit in courts of record, $3.
Corporations, recording annual reports of, in office of comity clerk of county i n which
corporation transacts basmess, 10 cents per 100 words.
Court stenographer's t a x , S3, and 5 cents for each 100 words or bill of exceptions.
Criminal conviction in courts of recoid, S3.
Dog license, SI (fund used to pay damages caused b y dogs; balance, if any, credited
to county road f u n d ) .
Exhibitions for profit, county courts m a y license and fix a reasonable t a x on.
Ferries, not less than SI nor more t h a n S100.
Field notes and township maps, each copy containing 320 acres or less, 50 cents; more
t h a n 320 acres, an additional charge of 50 cents.
Marriage licenses, 50 cents.
Peddlers,$25 every six months or less.
River traders, $100 in addition to State t a x .
T a x deeds, duplicate, SI.
Theaters i n cities of 20,000 or more, $100.
Trade-marks or brands of barrels, bottles, syphons, and other receptacles used b y
manufacturers and dealers, recording, $1.
Writ of summons a n d execution, 50 cents.

License taxes are collected by the tax collector, who receives a Collection,
commission of 5 per cent, which is paid by the person taxed.
- All fines, penalties, and forfeitures imposed by any court or board J. l a e s
of officers whatsoever, except those imposed by mayors or police courts
in any city or town, shall be paid into the county treasury for county poses. *
purposes.
Any city of the first or second class may, by ordinance, require any Manicipal Hperson, firm, or corporation who shall engage in any trade, business, ccnses *
profession, vocation, or calling within the corporate limits, except
those who pay a tax to the State or city on gross incomes, to take out a
license ana pay such an amount as may be provided in the ordinance.
Municipal corporations may license, regulate, tax, or suppress—
Auctioneers a t not less t h a n $5 nor more t h a n $100 annually, billiard tables, or any
other tables or instruments used for gaming, brokers; corn doctors; dance houses
dogs and other domestic animals not included in list of taxable property; equestrian
performers; fortune tellers, gLft enterprises; hawkers; horo^opic views; intelligence
offices, itinerant vendors of merchandise; lung testers; magnifying glasses; money
changers, muscie developers; museums and menageries; ordinaries; pawnbrokers; peddlers; pistol galleries; plumbers, Journeyman, $5 for examination and certificateissued
for five years and $5 for each renewal thereafter, private hospitals, public masquerade
balls; shows and amusements; sparring and street exhibitions; theatrical and other
exhibitions; transient dealers m horses and mules

11. No income tax.—There is no income tax in Arkansas.
12. School revenues.—The State credits revenues from the
following sources to the common-school fund:
SEC.
SEC.

Proceeds of all lands granted b y the United States t o the State; all moneys, stocks
bonds, land, and other property belonging to any fund for education a t the t i m e of the
passage of the act of 1S75; net proceeds o? all sales of lands and other property and effect*
t h a t m a y accrue to the State bv escheat or from sale of estrays or from unclaimed dividends
or distributive shares of deceased persons; 10 per cent of the net proceeds of t h e sale of
all State lands; all swamp, internal improvement, seminary, and saline lands; thr.n
fourths of money received from the Federal Government from revenues derived from
forest reserves; sale of sixteenth section lands; lease of school lands; all gifts, g r a n t s
or devises made to the State for educational purposes.




NO income tax.
Sources
of
moaiehoolfimdl

30

TAXATION AND

EEVENTJE LAWS—ARKANSAS.

State taxes for A State tax of not to
school purposes. m o n schools5 and a tax
Teacher's

exceed 3 mills is levied for support of the cornof two-tenths of 1 mill on all taxable property
in the State is levied for vocational education in accordance with the
provisions of the Federal vocational education act.
fees. Applicants for the position of teacher are charged the following fees,
payable into the school fund:
County licenso, S3; State-wide license, $1; State license, good for life, S10; profe.^iona
license, good for six years, S5.

School districts are formed by the county board of education upon
petition of a majority of electors, and any two or more districts may be
organized into a consolidated district.
Any incorporated city or
town may be organized into a school district upon vote of the residents.
Rural, single, or special districts may be established if the voters in
the territory so elect.
School district
The electors of every school district may determine what amount of
mone
Hons by n< prop7 shall be raised by a tax on the taxable property of the district
erty owners.
" sufficient, together with the amount apportioned to it from the commonschool fund, to defray expenses, but no tax may be levied greater than
12 mills on the assessed value. All taxes voted for school purposes
by any district are levied by the county board^ of education and collected in the same manner as county taxes. Disbursements are made
from the county treasury upon wan-ant of the school directors. If
more than a majority of property owners in a single or special school
district contribute a voluntary tax in addition to the usual school tax,
it is the duty of the tax collector to assist in the collection of such
voluntary contributions.
May
issue
All school districts have power to borrow money for purchasing
tax for same!*a school sites and buildings, constructing, repairing, and equipping
schoolhousea, and for other necessary purposes, and may issue therefor
bonds with interest at not more than 6 per cent per annum. School
property may be mortgaged to pay such bonds. If voters of a school
district authorize a bond issue, the county court levies annually a tax
on the property of the district sufficient to pay the interest on and
refund such bonds.
Hoad districts;
SEC. 13. Districts i l l which special taxes or assessments may
how formed.
b e i o v lecl.—One-fourth of the money received by the State from the
Federal Government from revenues derived from forest reserves is
contributed to improvements of roads in the various counties. Each
township in a county is a road district. Such districts are established
by the county court and placed in charge of commissioners of roads,
highways, and bridges.
Persons subAll male persons in a road district between the ages of 21 and 45 years,
Ject to road duty; a r e subject to five days' labor on the roads, which may bo increased
W 5to
exemption?.
days hy the county court, but may be commuted upon payment
of $2 per day.
Students and persons physically unable to work
are exempt.
Road improveRoad improvement districts may be established upon petition of
ment
districts landowners by the county court, which appoints three landowners as a
assessments!" 6 * hoard of commissioners. The board reports the estimated cost of
plans to the court, which thereupon appoints three owners of real
estate as a board of assessors. Costs of improvement are assessed
against the lands, railroads, and tram roads in proportion to benefits
received. The assessments are then certified to the board of commissioners, who report the same to the county clerk. The county
court equalizes by raising or lowering any assessment upon proper
showing, and its decision is final except when an appeal is taken in an
individual case to the circuit court. Assessments are made in annual
installments but no annual installment may exceed 20 per cent of
benefits assessed. A penalty of 25 per cent may be enforced for delinquency in payment of assessment*!.
Bonds may be Bonds may be issued payable in not more than :J0 years at G per
i s s u e d ; llmita- cent or less interest and not in excess, in the aggregate,"oi* 30 per cent
'
of total assessed value of real property in the district. Additional bonds
for maintaining roads may be Issued, upon petition of landowners,
payable in not more than 15 years and not in excess of 20 per cent of
the assessed value of the real property.

Districts; how
•formed.




30

TAXATION AND

EEVENTJE LAWS—ARKANSAS.

Road maintenance districts may be formed in the same manner as Itoa(* nialntethe original improvement districts for the maintenance and repair n a n c e d l s t T l c t s of roads.
Drainage districts and subdistricts may be organized upon petition Drainage and
to the county court or to the circuit court if the district embraces f?ictJ; naassess"
more than one county. All lands, turnpikes, and railroads are assessed ments; bond is*
for the cost of construction and maintenance in proportion to benefits sues*
received Bonds may be issued payable in not less than 10 nor more
than 30 years, with interest at not more than 6 per cent Assessments
are liens on the property assessed. The county court may cause construction to be made, bonds issued, and assessments levied, or it may
appoint a board of three commissioners for such purposes. Assessments
are collected by the county collector and disbursements made by the
county treasurer upon warrants of the court or board of commissioners
Special assessments may be made annually to clear out drains
Levee districts may be organized upon petition to the county court. L.e * e e . J j i s '
in sections of a county which are subject to overflow Districts whichformed;S 'assessextend into two or more counties may be consolidated A board of wents;"bond isthree directors and a board of three assessors aie elected by the land-p®^ Ja "n 6X
owners Assessments are made against lands benefited, and the p°enses.
*
board of directors may also issue certificates ol indebtedness, with interest at not more than 6 per cent, but such indebtedness may not exceed
the estimated betterment to accrue to the lands Assessments are
levied by the board of directors and are a lien on the land. Collection is made by the district treasurer appointed bv the board. Delinquency in payment of assessments may be penalized by the addition of 10 per cent of the amount of assessment An annual tax of not
to exceed 5 mills on the value of the lands may be levied to pay salaries and incidental expenses if landowners approve at a meeting called
for the purpose.
Fencing districts are established by order of the county court on peti- trfcts*1"^ h e* n
tion of two-thirds of landowners to protect and restrain stock from run- formed,
ning at large. Costs of construction and maintenance of fences are
assessed against the land and railroads, according to assessed value,
by the county court, upon report of the fencing board which i3 composed of three landowners appointed by the court, and are paid in
annual installments not to exceed 1 per cent of the assessed valuation
of the land. Collection is made by a collector and treasurer of the
district appointed by the fencing board.
Upon petition of a majority of landowners', the council of any city Ci J/ i?Pr{J *e!
of the first or second class or any incorporated town may establish
establishedimprovment districts and may assess all real property within such method* of asdistricts for the purpose of improving streets and alleys, constructing c o e c on
sessmenfc.
and
sewers or making any local improvements of a public nature. T h e
*
property of public-school districts may also be assessed for local improvements beneficial thereto. The ^ city council appoints three
owners of real property as a board of improvement, which ascertains
the costs of construction and maintenance and makes report to the
council. The council thereupon appoints three electors of the city as
a board of assessment. Railroads benefited by such improvements are
also assessed. Appeal from assessments made by the board may be
taken to the city council Assessments are paid in annual installments not to exceed 25 per cent of the assessed benefits in any one year.
Twenty per cent penalty is added for delinquency and property maybe sold if taxes are not paid. Collection is made by a collector and
treasurer of the district'appointed by the board. The board may
borrow money not to exceed 90 per cent of the estimated costs and
may pledge all uncollected assessments for payment or give a mortgage
on the improvements.
Districts for enlargement and reconstruction of public improvements Districts for
may be formed in the same manner as the original districts were reconltSction.
formed. In cities which elect the commission form of government
(city manager and board of directors) the board acts as the board of
improvement in all improvement districts of the city.




30

TAXATION AND EEVENTJE LAWS—ARKANSAS.

Karai improve- Improvement districts adjacent to cities with more than 10,000
m a j 1 be or - inhabitants are formed upon petition of a majority of real property
ijauizH; assess-owners in rural territory adjacent to the city. Three landowners are
mct
-iY !*0Ir lS" a PP°* nte( * hy the county court as a board of commissioners. Assess:sues;iiinii.atiuns. m e n t a w hich are made by an assessor appointed by .the board are
levied against all real property, railroads and telegraph and telephone
lines in proportion to benefits received. Assessments are listed with
the county clerk for collection the same as county taxes, and are
payable in annual installments not to exceed 10 per cent in any one
year. Bonds may also be issued and are payable within 30 years and
bear interest at not more than 6 per cent. Bonds and assessments
constitute liens on the property assessed.
lcu
? f
V " All taxes and assessments levied in any road improvement district,
and .Ihdfaaueat! f e n c i D & district, levee or drainage district, are due and payable between
' t h e first Monday in January and the 10th day of April and become
delinquent after the latter date.




CALIFORNIA.
Sec.
1.
2.
3.
4.
5
6.
7.
5.

Constitutional provisions summarized
General property taxes
Assessment
Equalization.......
Tax rates
Collection
Poll tax on aliens
Inheritance t a x

Page.
37
3S
39
33
40
40
41
41

Sec.
9. Corporation taxet>
10. Business, occupational, professional, and
miscellaneous license taxes and foot. . . .
11. No income t a x
12. School revenues
13. Districts in which special taxes or assessments m a y be levied

42
44
47
47
17

SEC. X. C o n s t i t u t i o n a l provisions summarized.—The legisla- Special
tax
P
ture shall not pass local or special laws for the assessment or collection
iy, sec.
of taxes, extension of time for collection, or exemption of property 25)/
from taxation.
The legislature shall add to the State school fund a sum amounting Provisions for
to not less than $30 per pupil in average daily attendance in the day JJ^s 1 (Art^r?
and evening elementary schools in the public-school system during Sec. G). ' *'
the preceding school year; and shall provide a State high-school fund
of not less than §30 per pupil in average daily attendance in the day
and evening secondary and technical schools. It shall also provide
for the levying of a county, and city and county, elementary school
tax, by a board of supervisors sufficient in amount to produce not less
than $30 per pupil in average daily attendance^ in the public day and
evening elementary schools of the county, or city and county, during
the next preceding year; also for the levying of a county, and city and
county, high-schoof tax sufficient i n amount to produce not less than
$60 per pupil m average daily attendance in the public day and evening
secondary schools. I t shall further provide for the levying of schooldistrict taxes by the board of supervisors of each county, and city and
county, for the support of public elementary schools, secondary schools,
technical schools, and kindergarten schools, or for any other public
school purpose authorized by tne legislature.
The legislature shall not impose taxes upon counties, cities, towns, Restriction*
or other public or municipal corporations or the inhabitants or property
thereof for county, town or other municipal purposes but may, by
general laws, vest in the corporate authorities thereof the power to
assess and collect taxes for such purposes. Power to levy taxes or
assessments shall not be delegated to any special commission, private
corporation, company, association, or individual.
All property in the State except as otherwise provided in the con- Propeitj ta\jstitution, not exempt under the laws of the United States, shall be g* in{0 ^ ^
taxed in proportion to its value. (Various classes of property are
x i n , "sec.
specifically exempted from taxation. See General property tax, 1).
exemptions.)
The power of taxation shall never be surrendered or suspended by No surrender
any grant or contract to which the State shall be a party,
( L ^ o f * IHV"er
The legislature shall by law require each taxpayer to submit to Annual statethe county assessor annually a statement under oath setting forth ment;of dtaxpjjer
specificially all the real and personal property owned by such t a x - r e q i l i r e ^ i , c , 8 j *
payer or in his possession or under his control at 12 o'clock meridian on
the first Monday in March. Property, except as otherwise provided,
shall be assessed in the county, city, town, township, or district in
which it is situated, in the manner prescribed by law.
A State board for the equalization of the valuation of the taxable s t a t e a n d
property between the several counties for the purpose of uniform
^ a UV'b
taxation* to assess certain properties lying in several counties, and (se.-.'o).
empowered to assess certain taxes used exclusively for State purposes,
is provided for; and the boards of supervisors of the several counties
are constituted boards of equalization for their respective counties.
Income taxes may be assessed and collected^ from persons, corpora- Income taxes
tions, joint-stock associations or companies resident or doing business (sec* 3
in the State, or any one or more of them, in such cases and amounts,
and in such a manner as shall be prescribed by law.




37

38

TAXATION AND REVE^ UK LAWS—CALIFORNIA.

Alien poll tax
The legislature shall provide for the levy and collection
(sec. 12).
p 0 j j t a x q£ n o t i e s s j j ^ j j
o n e v e r y alien male inhabitant

of ail annual
over 21 and

under 60 years of age, with certain exceptions.
Corporations
Taxes levied, assessed, and collected as specifically provided in
be d f taxed S f o r t h e constitution, upon railroads, express, telegraph, telephone, and
state purposes insurance companies, companies engaged in the transmission or sale
only (see. 14). 0 f g a a o r electricity, banks, banking asociat-ions, savings and loan

societies, and trust companies, and taxes upon all franchises of every
kind and nature shall be entirely and exclusively for State purposes.
Explanatory note.—Peculiar to the California tax system is the segregation or listing
of certain classes of property as subjects of State taxation only. All other than the
listed classes bear at all times the burden of local taxation, and may under certain conditions be subjected to a light State tax as will.
The properties segregated or listed for State taxation are those belonging to the public
utilities (except water companies) or banks, insurance companies, and all franchises.
These are taxed by methods difTerent from those of ad valorem property tax as applied
to other properties. Thus railroads and the other public utilities are taxed on the basis
of gross receipts; banks on the book value of the capital stock; insurance companies on,
the basis of not premiums and franchises on an assessment made by a State board. But
in the event that the taxes on these companies together with other State revenues are
deemed insufficient to meet the State's expenses (a condition which has not arisi n since
this system was adopted in 1910) there would be automatically imposed a gen:ral property tax for State purposes on all property including the segregated properties subjt ct to
State taxation as well as that taxed locally. I n order to be prepared for this emergency
the segregated properties are every year assessed by the local assessors in substantially
the same, manner as is other property, but these assessments arc entere d on a rolls; parate
and apart from other properties. This roll is known as the "operative property roll."
Sofar then as the segregated properties are concerned there is a dual system, two different
sets of tax laws being applied cac-h year, at least so far as assessments are conccrncd.

s e n e? a41 i'T*
General property taxes.—No general property tax is levied
county and nm-for State purposes unless other sources of revenue prove insufficient,
nicipal
taxes; All property m the State not exempt by law is subject to general county
fo? a state M pi?rI an( * m u n * c i p a l taxation except (1) the operative property of public
poses.
sendee corporations; (2) the property of insurance companies which
are taxed on their gross receipts;(3) the shares of stock of banks; and (4)
all franchises, all of which classes of properties are taxed for the support
of the State government. The property of these companies is subject
to county and city or town taxation only for the purpose of paying
indebtedness outstanding on November *S, 1910 (the date on winch
the constitution was amended providing for the separation of State
from local taxation), and the interest thereon.
Meaning of cer- The following property terms are held to include—
terms.

property

Property.—Moneys, credits, bonds, stocks, dues, franchises, and all other matters and
things, real, personal and mixed, capable of private ownership, but a mortsraire deed of
trust, contract, or other obligation by which a debt is secured when land is pledged as
security for the payment thereof, together with the money represented by such debt,
is not considered as property for taxing purposes.
Real estate—The possession of, claim to, ownership of, or right to, the possession of
land; aU mines, minerals, and quarries, in and under the land; all t i m b f r b i longing to
individuals or corporations, growing or bi'ing on the lands of the United States, and all
rights and privileges appertaining thereto.
[mproiements.—All buildings, structures, fixtures, fences, and improvements ercctcd
upon or affixed to the land except t^'lephon? or telegraph lin?s; all fruit, nut-bearing or
ornamental trees under 4 years of age, date palms under the age of S years, grapevines
under 3 years of age; and alfalfa after the first year's planting.
Personal property.—Everything which is the subject of ownership not included within
the meaning of the terms "real estate" or improvements."
Value and full cash value.—-The amount at which property would be taken in payment
of a just debt from a solvent debtor.
Credits.—Solvent debts not secured by mortgage or trust deed owing to the person,
firm, corporation or association assessed.

C l a s s e s of The following classes of property are exempt from taxation by profr^m^taxsUion1. visions of the constitution
1. Property of the United States. State of California or any county or municipal corpoF
ration thereof.
2. All buildings and so much of the rc al property as may be required for the convenient
use thereof, when used solely and exclusively for religious worship and sheltering orphans
but property rented and for which rent is received, although used for such purposes, is
not exempt.
3. Property used for free public libraries and free museums, and property usod exclusively for public schools. Property belonging to the Leland Stanford .Junior University
including the Palo Alto farm, the California School of Mechanical Arts, the California
Academy of Sconces, and the Cogswell Polytechnic College. Buildings, equipnnnt
and grounds not exceeding 100 acres, and the securities and income, when used exclusively for educational purposes, of any educational institution of collcgiate grade not
conducted for profit.




39 TAXATION AND REVE^ UK LAWS—CALIFORNIA.
4 Growing crops, fruit a n d nut-bearing trees u n d e r the ago of 4 years from time of
p l a n t i n g in orchard form, a n d g i a p e v m e s u n d e r t h e age of 3 years from t h e t i m e of planting i n v i n e y a r d form.
5 All b o n d s issued b y t h e State, or a n y county, city, t o w n , municipal corporation or
district w i t h i n t h e Stare.
6. F u n d s of f r a t e r n a l benefit societies.
7. C e m e t e r y lands a n d p r o p e r t y of rural cemetery associations
S AU vessels of more t h a n 50 tons registered m a n y p o r t of the State a n d engaged m t h e
t r a n s p o r t a t i o n of freight or passengers, shall be e x e m p t f r o m t a x a t i o n , except for State
purposes, u n t i l J a n u a r y 2, 1935.
9. Personal p r o p e r t y of every householder t o t h e a m o u n t of ?100.
10 P i o p e r t y not exceeding 31,000 m value of every resident who h a s served m the
A r m y , N a v y , Marine Corps, ot R e v e n u e M a n n a Service of t h e United States m time of
war a n d received a n honorable discharge therefrom, or lacking such a m o u n t of p r o p e r t y
m his o w n n a m e , so m u c h of t h e p r o p e r t y of t h e wife of a n y such person as shall bo
necessary t o e q u a l said a m o u n t , a n d p r o p e r t y t o t h e a m o u n t of $1,000 of t h e widow,
resident m t h e State, or if there be no such widow, of t h e widowed mother resident
i n t h e State, of every person who has so seived a n d h a s died either during his t e r m of
service or a f t e r receiving honorable disehaige, a n d p r o p e r t y t o t h e amount of §1,000 of
pensioned widows, f a t h e r s a n d mothers, resident m t n e State, of soldiers, sailors a n d
m a r i n e s w h o served m t h e A i m y , Navy, or Marine Service Tlus e x e m p t i o n does not
a p p l y , however, t o a n y person ownmg p i o n e r t y of t h e value of $5,000 or more, or where
t h e widow of such soldier or sailor owns p r o p e r t y of t h e value of $5,000 or more.

SEC. 3. Assessment.—All taxable property Is assessed annually as of Annnaiiy as of
noon on the first Monday in March. The assessment is made by county h 0 ^ ^ a y < f
f
assessors1 and is based upon sworn statements furnished by the t a x - M a r c h :
by
payers, o r in the absence of such statements, on such information a s t h e county «*dsessore.
assessor may obtain. The assessor is furnished by the county surveyor
with maps which he keeps up to date by obtaining information from
the county recorder of all property transfers.
anneal
t The assessment is the only basis of taxation for counties, municipalities, school and road districts, but certain cities and towns m a y have taxes; except ion.
a separate valuation as the basis of their local taxation.
Special features of the assessment are—
, Special
fea*
r

tares of
Depcs is in savings and loan companies arc, for t a x purposes, deemed a n interest in t h e ment.
p r o p e r t y of t h e c o m p a n y a n d are not assessed to t h e depositor.
I n assessing solvent credits not secured b y mortgage, deductiowof debts d u e to bona
fide residents of t h e S t a t e m a y be m a d e .
Land and tmproiements are assessed separately Cultivated a n d uncultivated land of
t h e s a m e quality a n d similarly situated is assessed a t t h e same value L a n d s sold b y t h e
S t a t e or t h e United States for which n o p a t e n t has been issued are assessed t h e S3me as
other l a n d s , b u t t h e owner is entitled to a deduction equal to t h e a m o u n t d u e Lands
are assessed m parcels n o t exceeding 640 acres a n d tracts of land surveyed b y t h e U m t e d
States G o v e r n m e n t are assessed b y sections or fractions thereof. Subdivided lands are
assessed b y block and lot as shown on m a p s of record
Beat estate oj banks and insurance companies as well as t h e nonoperative p r o p e r t y of
p u b h c service corporations is assessed for c o u n t y a n d municipal taxation
Water ditches constructed for mining, m a n u f a c t u r i n g or irrigating purposes, a n d wagon
a n d t u r n p i k e toll roads are assessed as real estate a t a rate per mile for t h a t portion of the
p r o p e r t y w h i c h lies within each c o u n t y . Telegiaph a n d telephone poles a n d lines are
assessed as personal p r o p e r t y
of 00 tons or less, except ferrvboats are assessed i n t h e count} \ here registered,
enrolled or licensed; those which are registered outside of t h e S t a t e b u t p l y w i t h i n State
-waters a n d are or. ned b y residents of t h e State, m u s t be assessed. All boats a n d small
craft not required t o b e registered m u s t b e assessed in t h e c o u n t y where t h e owner
resides
Wfarves, storehouses and all stationary property belonging to ferrm connectmg more t h a n
one c o u n t y m u s t be assessed i n t h e c o u n t y where located. T h e value of t h e watercraft
a n d of all toll bridges connectmg m o r e t h a n one c o u n t y m u s t b e assessed i n equal proportions m t h e counties so connected.

assess-

Persons who refuse to furnish the statements required are subject to Penalties,
arbitrary assessment, lose their right of appeal to the county board of
equalization, and may be fined.
Any property wiliully concealed, removed, transferred, or misrepresented by the owner or agent thereof, to evade taxes, upon discovery, shall be assessed at not exceeding ten times its value. Property discovered by the assessor to have escaped assessment for the
preceding year, if such property is still in the ownership or under the
control of the same person who owned or controlled it during the preceding year, may be assessed at double its value.
SEC. 4. Equalization.—The State board of equalization is composed h o ^ a t J o m
of four members who are elected by districts at each gubernatorial
election for a term of four years The comptroller of the State, who is
also elected for a term of four years, serves as ex-officio member of the
board. The State board prescribes rules and regulations governing the
1

Elected to office for term of 4 years.




*

40

TAXATION AND REVE^ UK LAWS—CALIFORNIA.

county boards of equalization and county assessors; equalizes tlie valuation of the taxable property of the several counties; increases or lowers
the entire assessment roll so as to equalize the assessment of the property
therein described and make it conform to the true value in money;
fixes the rate of State taxation whenever it becomes necessary to use
the general property tax for State revenue; and assesses all State taxes
except the inheritance tax and certain licenses.
County superThe boards of supervisors of the several counties constitute boards of
board orcounty equalization for their respective counties, and meet on the first Monday
equalization;of July in each year to equalize the assessment between individuals
duties.
a i l d to increase or lower any valuation contained in the roll whenever
necessary to make it conform to the true value of the property in
money, and in general to revise the list for the county. The board can
make no reduction in the valuation of property unless the party affected
thereby files under oath an application therefor, and no board is permitted to raise the assessment of money or solvent credits above their
face value.
County rates
SEC. 5, Tax rates.—The board of supervisors fixes annually the
by supervisors*:rate
county taxes, designating the number of cents levied on each
special taxes. * $100 of property for each fund, there being a limit of 50 cents per $100
to pay bonded indebtedness. The board of county supervisors may
levy, besides the general taxes—
For advertising resources of county to induce immigration and promote its trade and
commerce, not to exceed 2 ccnts per 5100 of assessed valuation.
For relief of the needy blind, 0.2 of 1 mill.
For purposes of general sanitation ; one-half of 1 mill on each dollar of assessed valuation
of all property in county outside of incorporated cities and to~*vns.

*D?ciaeiral unt*
J

roa(
^ e QOimty t a x
* district purposes levied on all property
outside the boundaries of incorporated towns and cities is limited to
40 cents per $100 of assessed valuation, but the supervisors may, if the
voters so authorize, levy a special tax of not to exceed 50 cents on each
$100 to protect roads from storra waters and floods. They are also
empowered to levy a special road-fund tax of not to exceed 2 mills on
the dollar on property m the county outside of incorporated cities and
towns for the construction and maintenance of the countv highways in
the several road districts in proportion to the amount collected in/each
district, and, in addition, upon petition of a majority of the property
owners of any road district, it is their duty to levy a special road-fund
tax of not to exceed 2 mills on all property in the district for the niaini T h X I or ro!1I1tty w a i s of the public highways therein. Whenever any county hightenance
tenance^fumi."
y ^ p r o v e d under a county bond issue covering all property of the
county, the board of supervisors each fiscal year levies a tax of not to
exceed 10 cents on each §100 value of taxable property of the county,
for each 100 miles of county highways improved under the bond issue,
this tax being collected the same as other taxes and kept in a fund
known as the "county highway maintenance fund."
M u n i cni p a l; Unless the city charter provides otherwise, the rate for city and town
ge
special.
taxes is fixed by the municipal authorities subject to the limitation
that it may not exceed $1 on each $100 of valuation for general purposes. A municipality may, however, levy in addition to the general
tax special taxes as follows:

road taxes. 0

For public improvements, 5 mills.\
For providing parks and music and for advertising purposes, 1.5 mills.
For payment of expenses of city planning commission, 2 mills.
1
SEC. 6. Collection.—County collectors who are also

ex officio
" collectors of licenses, collect all county and, in some cases, municipal
taxes. Certain taxes on personal property, however, and the taxes on
public utility companies appropriated to pay bonded indebtedness
and the interest thereon, are collected by the State treasurer and by
him paid over to the county. Municipal taxes are collected by local
officials in those cities in which the assessment is separate from that
of the county.
P a y m e n t s in Taxes may be paid in two installments, the first of which includes
xe
meats* when d* ert t a anc3 011 P h o n a l property and one-half of the taxes on real propand delinquent! y>
* becomes due on the third Monday in October and delinquent
By county col-

tions!8'

excep

* Elected to oflico for term of 4 years.




41

TAXATION AND REVE^ UK LAWS—CALIFORNIA.

on the first Monday in December. The balance of the taxes on real property is payable on the second Monday in January and becomes delinquent on the last Monday in April. Penalties of 15 per cent are added to Penalties,
the first and 5 per cent to the second installment for delinquency, with
5 per cent additional on the first if not paid when the second is due.
Taxes on land and improvements are a lien on the property assessed, Taxes® lien on
and taxes on personal property are a lien on all the property, real and property,
personal, of the owner. Liens attach as of the first Monday in March.
Taxes on possessory claims to land and personal property belonging
to persons who own no real estate on which a lien for the taxes might
attach, are collected by the assessor at the time of making the assessment, the amount of taxes being determined bv the rate for the previous
year. These payments are subsequently readjusted to conform to the
rates of the current year.
The tax collector must collect, in addition to the taxes due on the Additional 50
delinquent list, together with the penalties for delinquency, 50 cents
^"b*
on each lot, piece, or tract of land separately assessed and on each c o l l e c t e d for
assessment of personal property, which amount is paid to the county salary tuna.
and placed to the credit of the salary fund.
Land on which taxes are delinquent is sold to the State in July by Sale of land
operation of law, upon publication in June of the delinquent list, but taxes-^mi^ra*the comptroller may, instead, bring an action when the taxes amount to t i o n . '
over $300. Land sold for delinquent taxes may be redeemed within
5 years by the owner, his heirs, administrator, executor, or other successor in interest, by payment of the amount of all penalties and costs
and the aggregate amount of taxes with interest at the rate of 7 per cent.
The penalties are as follows:
If redeemed within 6 months, 10 per cent; 1 year, 20 per cent, 2 years, 30 per cent;
3 years, 40 per cent, 4 yea^s, 45 per cent; 5 years, 50 per cent. At the end of the 5yeai period the State may seUthe unredeemed land..

When State lands upon which the full purchase price has not been Beentrj and
pirid have been sold to the State for delinquent taxes, they again be° so j d
come subject to entry and sale, but the former possessors or ownera, d e l i n q u e n t
their heirs or assigns, shall be preferred purchasers for a period of six taxes,
months, upon payment of all taxes, penalties, and costs.
SEC. 7. Poll tax on aliens.—There are no poll taxes for general Allen poll tax
State, county, or municipal purposes, but every alien male inhabitant penalty °for deover 21 and under 60 years of age, except paupers, idiots, and insane unqnency.
persons, must annually pay a poll tax of $10 which is due on the first
Monday in March and is paid into the unapportioned county school
fund of the county or city and county in which collected. If not paid
prior to July 31, there is added 50 per cent to the tax; if still unpaid
on December 31, Hie whole amount of tax and penalty bears interest
at 7 per cent until paid. After the 31st day of July, the employer
of a delinquent shall be notified and a demand made that the tax and
penalties be withheld from any moneys due or to become due to such
delinquent.
The county assessor collects the tax and penalties for delinquency Collection,
but receives no additional compensation therefor. He may, however,
appoint such deputies as are required who are paid $6 per diem if
employed in a city or town and $7 per diem in the rural districts.
Every person liable to pay this tax must register annually between Agnuai re§ls *
the 1st day of January and the first Monday in March and must receive 1 11 *
a certificate of such registration.
SEC. 8. Inheritance tax.—An inheritance tax is imposed on
TRANSFERS of
following transfers of any property, real, personal, or mixed, except f 0 p t a x : PX(.cp.
property transferred to societies, corporations, and institutions now or tions.
hereafter exempted by law from taxation, or to any public corporation,
or to any association, society, corporation, or institution devoted to
any charitable, benevolent, educational, public, or other like work, or
to any person in trust therefor (pecuniary profit not being its pbject or
purpose);
V/hen the transfer is (a) by will or intestate or homestead laws of State, from any
person dying seized or possessed of property while a resident of the State, or by any
piobate homestead set apart from said property; (6) by will or intestate laws, of property
within the State, the decedent being a nonresident at time of death; and (c) when transfer
of property is made by a resident or nonresident without valuable and adequate consideration, in contemplation of death.

€13228—24




1

42

TAXATION AND REVE^ UK LAWS—CALIFORNIA.

Classification
of beneficiaries;
tax rates; ex*
omptions.

The basis of the tax and the amounts exempt are as follows
Classification of beoeficiancs—
£jaS£ j Husband, wife, lineal is^ue or ancestor, of decedent, legally adorned child
or any lineal issue of such child
Class £. Dm-dent's brother
er, or descendant of either,
or widow of son, or
husband of daughter, of decedent.
Class 5. Brother or sister of father or mother of decedent or d e f e n d a n t of either
Class fc Any person other than above in any degieo of collateial consanguinity or a
stranger m blood, or 4 body politic or corporate
1
Class 1

Class 2

Class 3

* Pit cent.Per cent Per cent
4
1
When market value is $25,000 or less, the ta.\ rate is ,
f>
On excess of—
2
$25,000 to SoO,000
;»
4 I
150,000 to $100,000
0
12
$100,000 to $200,000
7
Over $100,000
S200/XK1 to $500,000,
*
Over £200,000
ll> i.
Over s:,00,000
5 2 , 0 0 0 1 31*666'
Exemptions
<l)

Class 4

>

10
lb

$500

1 $24,000 to widow or minor child, $10,000 to others of class 1.
Estate >aiue
The
superior ^ c o u r t * t a x

supeuor court fixes the value of the propeity and amount of
on
.
report of appraisers vJio aie appointed by t and act
payment; d 1 s *under the direction of the State comptroller. The tax is due and
count; interest payable immediately upon the death of decedent, and is a lien upon
chargeable.
^ ^ p r 0 p e r t y transferred which may not be delivered to beneficiaries
by the administrator until the tax'haB been deducted. If the tax is
paid within 6 months a discount of 5 per cent is allowed. If not
paid within 18 months, interest at the rate of 10 pei cent is charged
from the time the tax accrued unless in the judgment of the court
delay was unavoidable, in which case only 7 per cent is charged from
the expiration of the 18 months.
Disposition of
The proceeds of this tax are paid into the State treasury to the credit
taI
*
of the State school fund up to $250,000, all m excess of that amount
being credited to the general fund.
Exclusively
SEC 9. Corporation taxes.^-Taxes upon railroads,
including
State p u r
poses
" street railways whether operated in one or more counties, all cv.r companies operating upon railioads in the State, companies doing express
business, telegraph and telepone companies, companies engaged in
the transmission ~ or gale of gas or electricity, 'insurance companies.
bankB, banking associations, savings and loan societies, and trust
companies (the word companies" including persons, partnerships,
joint-stock: associations, companies and corporations'?, and taxes upon
all franchises Of every kind and nature, ore levied and collected
exclusively for State purposes.
R e p o r t s reSuch person or officer as the State board of equals..! .on mav designate
quired of public shall, 0 n or before the first Monday m 1 March of each vear, file with
6 C
a
tions! °
" the board a sworn, detailed report giving for the year ending December
31 preceding, such information concerning the company's financial
condition, business, and operations as tlif board shall deem necessary
Tax on gross to enable it to assess and levy the tax^s imposed
These taxes are
receipts.
equal to the following percentages fixed upon the gross receipts from
business done within the State •
Railroad c o m p a n y , 7 pci ternT street u i l v
pahcti t.ai and cvher piuAte car line
companies, 5 2? ner cent e \ p i e ^ unrpatdos, 1 per ccnt toJf^r^ph r.nd telephone eom' panics, 5 5 per cent, companies engaged i n
cr* t r r j s m i ^ h n or gas 01 cl*vmc*t;,
7 " per cent.
.>

Reports; tax on Insurance companies report to the insurance commissioner who m
turn must, on or before the last day of March of each year, file with t h e
0 ompanles a n 0 e State board of equalization a detailed statement concerning all companies engaged in business in the State Every insurance company
shall annually pay a 1 tax of 2 G per ccnt upon the amount of its gross
premiums less return premiums and reinsurance and county and municipal taxes paid by it on real estate, but this rate is increased in the
gross premiums




43

T A X A T I O N A N D R E V E ^ UK L A W S — C A L I F O R N I A .

case of a foreign company, to such amount as the State or country m
which such foreign company is incorporated, imposes on California
companies.
Such officer of a bank as the State board of equalization may desig- B • P o r t s of
nate, shall, on the first Monday in March, or within 10 days thereafter, po?ed ?on sharai
file with the board a detailed statement giving the financial condition of capital stock,
of the bank on the first Monday in March and a description and valuation of its real estate assessed for county taxation. Shares of capital
stock of all banks are assessed and taxed to the owners or holders thereof
by the board, in the city or town in which the bank is located, at
1.45 per cent of the value of such shares, this value being taken t a b e
the amount paid for the stock together with its pro rata of the accumulated surplus and undivided profits, or if in liquidation, its pro rata
of the actual assets of the bank. The tax may be paid by t h e bank on
behalf of its stockholders, and upon request of a bank its capital stock
may be assessed to and in the name of the bank instead of the stockholders. In determining the value of the capital, the value of any
real estate owned by the bank assessed for county taxes is deducted.
These taxes do not relieve any bank from the payment of charges for Same tax on
examination of its condition.- The moneyed capital, reserve surplus, ^incorporated
8 or
undivided profits, and other property of unincorporated banks
bankers are assessed and taxed in the same manner as incorporated
banks
The owner or holder of every franchise in the State, subject to Tar on franse
taxation, shall, within 10 days after the first Monday in March, submit ^ l oves o t h e r tha11
to the State board of equalization a sworn statement showing the con"
dition, obligation, or burden imposed upon such franchise or under
which the same is enjoyed, the name and nature of t h e company r
amount of authorized capital stock, funded and floating debts, market
value of stock and bonds, assessed value of its property, dividends
paid during the year ending December 31 preceding, gross receipts,
operating and other expenses, and such other m a t t e r as the board
may deem necessary. All franchises other than those of corporations
or companies referred to above are assessed at their actual cash value
after making due deduction for good will and are taxed at the rate of
1.6 per cent per annum. These franchises include the actual exercise
of the right to be a corporation and do business i n the State as^well as
the right, authority, or permission to maintain wharves, ferries, toll
roads, and bridges," and to construct, maintain, or operate through or
on any streets, highways, public places or waters, mams for conducting
water, oil, or other substances. The secretary of state is required- to
make a daily report to the State board of the names, corporate number;
date of incorporation, term of existence, authorized capital stock,
funded debt, and principal places of business, of all corporations doing
business in the State.
All of the foregoing State-tax rates may be changed by the legislature K a t e s m a y b e
by a two-thirds vote.
changed.
No company, by reason of the*State franchise tax, is released from
release
the payment of anv atnount agreed to be paid or required by law-to be from special mu~
paid for any special privilege or franchise granted by any of the munici- f,JliIpa franchise
palities of the State.
The State board of equalization may, for good cause shown, extend Extension of
for not exceeding 30 days the time for filing any report required of time for filing
corporations.

^

,

reports.

The board of equalization meets at the capital on the first Monday M e e t i n g o :
in March and completes its assessment and levy for State taxes by the State board,
first Mondav in July.
All property of corporations or companies referred to above, except corporation
banks, shall be subject to taxation to pay the principal and interest property snbjcct
of any bonded indebtedness created and outstanding by any city, ^rtaln^county
city and county, county, town r township, or district, on or befoie o r local bonded
November 8 , 1 9 1 0 , and the taxes so paid for such principal and i n t e r e s t indebtedness,
shall be deducted from the total amount paid in taxes for State purposes.
Corporation and franchise taxes are due and payable on the first When taxes are
Monday in July and one-half becomes delinquent on"the sixth Monday due and deiinthereafter. Unless paid prior to the first Monday in February- 5 per
penalties,
cent additional is added. The remaining half becomes delinquent




44

TAXATION AND HEVKNUE LAWS—CALIFORNIA.

on the first Monday in February, and if not paid prior thereto 5 per
cent is added. All taxes which are not secured by real estate are due
and payable at the time the assessment is made. When in the opinion
of the board there is not sufficient real property to secure payment of
the taxes the board may authorize the comptroller to collect same
before the first Monday in August either by seizure or sale. Within
three days after the first Monday in February the comptroller shall
notify all companies whose taxes are delinquent that if they are not
paid by the first Monday in March such companies shall forfeit their
right to do business in the State.
Penalty
for
Anycompany or person who fails or refuses to make and furnish any
false report or report called for or renders a false or fraudulent report shall be guilty
e of a
6
report .
misdemeanor and subject to a fine of not less than §300 nor more
than $5,000 for each offense.
Revenue first Out of the revenues derived from corporation and franchise taxes
applied
t o there shall first be set apart the moneys to be applied by the State to
schools.
p u b l i c 8Chool system and the State university.
License tax on Corporations, except educational, religious, scientific, and charitable
corporations c o r p 0 r a tions, public service and insurance companies, banks, corporaeX
ceptious.
tions not organized for profit, and foreign corporations doinp exclusively
an interstate or foreign business, are required to pay a license tax as
follows:
When the authorized capital stock does not exceed 510,000,$10; when capital stock is—
Tax.
More than 510,000 but not exceeding $20,000.
$15
520,000 to $50,000
20
$50,000 to 5100,000
25
$100,000 to $250,000
£0
$250,000 to$500,000
75
$500,000 to $1,0(H),000
'
100
$1,000,000 to $3,000,000
200
$3,000,000 to $5,000,000
350
$5,000,000 to $7,500,000
550
$7,500,000 to $10,000,000..
800
More than $10,000,000
1,000
When the capital stock has no par value the tax shall be $100; when part of the stock
has no par value $50 on such part shall be added to that rated on the stock of par value.

Building and loan associations and corporations having no capital
stock but oiganized for profit pay an annual license tax of $10.
A proportional part of the license tax is allowed to corporations organized within the year (January 1 to December 31, inclusive).
When license
license tax is due on the 1st day of January of each year, and is
tax is due; npen- a) elien on the8 1
real property of the corporation until paid. If not paid
r
n
fore
Davment° ° * !
^ 6 x Monday of February, an additional $10 is added, and
p
enu
*
if tax and penalty are not paid before the first Monday in March the
rights of domestic corporations are suspended-and those of foreign
companies forfeited. These rights may be restored by the corporations
conforming with certain conditions.
Sec
Business, occupational, professional, and uiiscelimposed
by
state.
laneous license taxes, and fees.—The State imposes taxes, licenses,
and fees (1) for the privilege of engaging in certain business activities;
(2) on individual or personal occupations and professions; (3) of a
miscellaneous character; and (4) fees which are paid into the general
treasury for services rendered by public officials or for record or other
purposes, in the following cases;
On businessac1 . On business activities (annually unless otherwise stated):
tfvitles

Cold storage m e l t , to sell or deal in foreign, retailer, $10; hotels, restaurants dining
cars, and other places where served, $5.
Credit, letters of—buyine, selling, or exchanging, $50.
Druss, itinerant vendor of, $200. "•
Fishing industry, see Miscellaneous licenses.
Imitation milk or products, manufacturers of, $100; dealers, wholesale, $50; retail, $5;
hotels, restaurants, and other places where served, S2.
Insurance, to contract for reciprocal, $50; renewal license. $10.
Intoxicating liquors for nonbeverage purposes, to. manufacture, ex port, import, or
sell, $5 biennially.
Investment securities, sale of (Blue Sky Law}, filing application, 510, and following
percentage of amounts of securities sought to be issued, one-twentieth of 1 per cent on
excess of $20,000 and not exceeding $.50,000; one-twenty-fifth of 1 per cent on excess of
$50,000 and not exceeding 5100,000; one-fiftieth of 1 per cent on excess of $100,000 and not
exceeding $500,000; one-hundredth of 1 per cent on excess of $500,000. Sime charges
for permits to declare dividends, create debts, divide, reduce, or otherwise change capital stock. Certificates for agent, $1, broker, 55. Examination, $10 per day for time




45 TAXATION AND REVE^ UK LAWS—CALIFORNIA.
required
Copies of p a p e r s a n d records, n o t certified, 10 cents p e r folio, certified copies
of t r a n s c i i p t of appeal, copies of process served, 15 cents per folio a n d $1 foi affixing
seal Certificate of service u p o n corporation commission, $2
K e l p , t o c u t a n d h a r v e s t , $10 a n d
cents per ton.
N u r s e r y stock, registration of, Si; licence, $5 a n d 50 cents for each acre above 1, m a x i m u m n o t t o exceed $50; p e r m i t to ship i n t o State, 110.
Oil, crude, petroleum, or products, transportation of, b y p i p e lines over, along, or
u n d e i a p u b l i c highway, $250 a n d 50 eents per barrel.
Oleomargarine or other s u b s t i t u t e s for b u t t e r , t o m a n u f a c t u r e , sell or deal in—
m a n u f a c t u r e r of, $100, dealers, wholesale, t50, retail, So; hotel keeper, s e r \ i n g , $2.
P h a r m a c y , general dealer w i t h o u t registered pharmacist, $5.
Poisons, m a n u f a c t u r e a n d sale of economic, $50
Slaughter of cattle a n d sale of m e a t , if less t h a n 10 head per m o n t h , $5, 10 t o 50 head,
$10, m o r e t h a n 50 $25; inspection of cattle for slaughter, 5 cents each.
Warehouse, cold storage, if capacity is 100,000 or more cubic feet, 550; 50,000 t o 100,000,
$40; 10,000 t o 50,000, $30; 10,000 or less, $15.
W a r e h o u s e m a n , public, $2.

2. Occupational and professional licenses are required as follows, O c c u p a t i o n a l
examination to test the qualifications of applicants being generally f£en?es- exaSugiven b y various State boards.
nations.'
A c c o u n t a n t , certified public, $25; renewal, $1.
Aircraft operator, examination not t o exceed $25; license, $2; registration of aircraft, $5,
copy of certificate, 50 cents.
A r c h i t e c t , $20.
A t t o r n e y a t law, $15.
Auctioneer, live stock, $25.
Broker, placing insurance in unlicensed companies, $25 a n d 3 p e r cent of gross premiu m s collected less 3 per cent of all r e t u r n p r e m i u m s on policies canceled or reduced.
B r o k e r , real estate, $10; salesman, $2
Chauffeur, $2, badge, $1; certificate, 50 cents.
Chiropodist, $50.
D e n t i s t , $25; apprentice, "$10, dental hygienist, $15, renewal, $2.
Detective agency, p r i v a t e , $10.
E m b a l m e r , resident, $10; renewal, $2; nonresident, $20, renewal, $5.
E m n l o v m e n t agent, in cities of first a n d second class, $100, t h i r d a n d f o u r t h class, $50,
all others, $10.
I n s u r a n c e agent, $1
Midwife, $20; renewal, $2
N u r s e , graduate, $15, renewal, $1.
O p t o m e t r i s t , $25.
O s t e o p a t h , 525.
P h a r m a c i s t , $30.
P h y s i c i a n a n d surgeon, $50, drugless practitioner, $50; reciprocity certificate, $100.
Sick, t r a i n e d a t t e n d a n t of, $5.
Teacher, foreign language, in private schools, $2.
Teacher in p u b l i c schools, a p p l i c a n t for life diploma, $15.
Tester of m i l k or cream, $1.

3. Miscellaneous licenses are required as follows:
Fish and game licenses.—Fish: B u y i n g a n d selling, retail dealer, $20; if in connection
% i t h other p r o d u c t s , $10, wholesale dealer, when gross receipts are n o t m excess of $25,000,
semiannually, $50, $25,000 t o $50,000, $75; $50,000 t o $100,000, $100, $100,000 t o $200,000,
$150, $200,000 t o $300,000, $200; more t h a n £300,000, $250, each b r a n c h house of wholesale dealer, $5; brokers, b u y e r s , a n d salesman of dealers o u t s i d e of S t a t e . $100. Cann i n g , citizen, $5, alien, $20. Canning, curing, e t c , fish m e a l a n d oil, citizen- $5,
alien, $20, a n d in a d d i t i o n
cents on each 100 p o u n d s of fish c a u g h t or purchased.
Catching g a m e fish, resident citizen, $1: nonresident or alien, S3. H a t c h e r y , p r i \ ate, $5.
I m p o r t i n g , $5. Profit, t o fish for, $10. T r o u t , t o raise a n d sell, $5. Game: B u c k s ,
t o s h i p i n t o State, 50 cents each. Domestic game b i r d s or animals, t o raise a n d sell,
$2.50. H u n t i n g , resident citizen, $1; nonresident or one p a r t l y naturalized, $10; alien,
$25. T r a p p i n g fur-bearing animals, nonresident citizen, $1; alien, $2.
Motor vehicles.—Registration
of motorcycles, $2, Automobile except electric, 40 cents
p e r horsepower; w h e n other t h a n p n e u m a t i c tires a n d for commercial use, i n addition
t o r a t e per horsepower, if weighing u n d e r 4,000 lbs. u n l a d e n , $5; 4,000 t o 6,000 lbs., $10.
6,000 t o 10,000, $15; 10,000 lbs. a n d above, $20. Registration of trailers, $2. Electric
m o t o r vehicles, $5 a n d m addition s a m e rates for weight as above. Dealers, $10 for first
set of plates a n d $5 for each additional set; motorcvcles, $5 for first p l a t e a n d $1 for each
a d d i t i o n a l one. Transfer of ownership, $1. Duplicates as follows: N u m b e r p l i t e , $1;
container, 25 cents; certificate of registration, 50 cents; operator's license, 25 cents ( n o
fee being required for o n g m a l licensed.
Public land, lease of: Filing application, $5; lease for 2 years of n o t exceeding 25 s o .
miles, $50 a n d a certain a m o u n t t o be bid on lease.
Stallions and jacks: Registration, $2 75; renewal or transfer of ownership, $1.25; d a p l i
c a t s certificate, $1.25.
Waterj appropriating: F o r generating electricity, $5 a n d 10 cents for each theoretical
horsepo-w er of 100 or less, 5 cents p e r 100 horsepower m excess of 100 u p t o 1,000; 1 cent
per 100 horsepois er in excess of 1,000. If water is al^o used for agricultural purpose?, a n
additional t a x of 5 cents per acre u p t o 100 is charged; 3 cents per acre above 100 u p t o
1,000, a n d 2 cents per acre over 1,000.




Ucei S ^ l,ane<ms

46

TAXATION AND REVE^ UK LAWS—CALIFORNIA.

Fjfts paid into 4. Fees are collected by public officials for services
state treasury. m a k i n g r e c o r d 9 } etc., and paid i n t o the State treasury,

rendered or
as follows:

for

Banlino feer Banking business (receiving and transmitting money to foreign count i n g , lailioad, steamshio, and express compames doing 0, $250 Bank, hcease fee for
foioign, $250 Bnnk, certificate of authority for branch office of, $50.
Brandt, stocV Filing fee, $2, renewal, Si 50. transfer, $1.
Building and loan a^soci'itions Filing fee, not le^s th m $10, agent, SI
Copyright of lectures, sermons, stones, etc Fee for filing, So.
Court fees' Filing transcript on appeal, $10, petition for roheiring, $2 50, motion to
dismiss appoil, $2 50, petition for writs, $7.50. certificate and setd, SI (the clerk of the
three distuct courts of appeil receives the same fees which must be paid into the State
treasury, 50 per cent to general fund and 50 per cent to library fund of the district court
of appeus)
Docu merits filed. Copies of, 20 cents per folio; certifying to and affixing seal, $2.
Elevators Inspection fee, $3.50.
Fraternal benefit associations Filing fee, $10.
Incorporation feta Articles of mcorpor ition, when capital is $25,000 or less, $1525,000
to §75,000, $25, $75,000 to $200,000, $50, $200,000 to $500,000, $75 $500,000 to $1,00 MM),
5100, over $1,000,000, $100 and $50 addition »1 for eich $500,000 or fraction thereof over
$1,000,000. Incorporation w ithout cipital stock, $5, filing articles of foreign corporation,
$75, any company which is exempt from license t i x , $5 Cooperatne n^oci tion, $15.
Issuance of certificate of incorporation, $.3 Certificate of increase of capit 1 stock, S3 for
each $50,000 or fraction thereof. Kecording articles of incorporation, 20 cents per folio.
Various other fees are charged corporations r mging fiom $1 to $5
Insurance companies Articles of incorporation, £55, amendments, $10, annual statement, S20 Bond of foreign comnany, $5 C e r t i f i e d of appointment of agent, $5
Annuil ceilifcite of authority, $10. There are various othei small fees required of
insurance companies.
Office, candidates for public United States Senator or State office, £50, Representative in
Congress, or any office except SLj>te senate or assembly to be \oted for m any district
computing more t h m one county, $25, Stato senate cr assembly, $10, other offices, $10.
Hailroad commission, feet paid to Conies of papers and records not required to be
certified, 10 cents pei folio, certified documents 15 cents per folio and $1 foi cOitificUe
with seal, certified copies of any loport, S2r annual report, $1 50 Copy of oxidence,
15 cents per folio. Certificate a u t h o r i n g issuo of bomis, note-., etc , $1 for c c b $1,000
of face value or fraction thereof up to 31,000,000, 50 cents per $1,000 o\ er SI,000,000 up to
$10,000,000 and 25 cents pei $1,000 o\ er $10,000,000, ^ ith a minimum fee of S25 m a n y case
Ilegi tirar of State land office, fees paid to Certificate of purchase or duplicate, £3. Patent
or certified copy, $0. Cettifymg? contested cise to supreme court, $10. Copie^of paper
filed 111 regi^tiat*s office, 20 cents per folio ind 50 cents for ceitillcUe. Furnishing Qime
tnd addresses of patch isers of State lands, making maps, etc , $1 pel hour and 50 cents
for certificate

License issued Boaids of supervisors of the counties of the State, in the exercise
boards;0 U statu* t h e i r
powers, may license every kind of business not protory rates.
hibited by law and all exhibitions and games carried on in the county.
Licenses are clarified generally with regard to the amount of monthly
sales or valuation of the business, and the rates are fixed by the county
supervisors except in the following cases in which they are fixed by
statute:
Animals for propagation purposes, $10 to $75; one license entitles holder to go into any
county without further expense.
Auctioneer, $7 G to $100 per quarter.
O
Billiard tables and bowling alleys, $5 each per quarter.
Brokers and trust compames buying and selling notes, stocks, gold and silver bullloii$3 to $100 per quarter
Circus, $5 to $10 for each performance.
Grazing sheep, 50 cents per head; cattle, $2 per head, 6 per cent of this tat goes to collector, balance to general county road fund.
Intelligence office, $15 per quarter
Livery stable, $1 to $50 per month.
Merchants, $1 to <550 per month
Pawnbrokers, $30 per quarter.
Peddlers, S> per month, with wagon, $15 per month
"
Teacher's certificate, $2.
Theaters, $200 to $300 per quarter; $100 to $600 per year.

Toll bridges;
ferries.

Licenses for toll bridges and ferries must not exceed 10 per cent of the
t o j] g c o H e c t e d

annually.

Dogr licenses.

Upon petition of 25 electors who are owners of livestock the board of
supervisors may grant dog licenses upon payment of 50 cents for each
tag, the collections being credited to the "Livestock Indemnity Fund."
Duty of tax It is the duty of the tax collector to make inquiry as to persons liable
collector.
^ny license tax in his county, and to collect a fee of $1 for each
t0
license issued which is paid into the county salary fund.
P e r s o n s ex* Honorably discharged soldiers, sailors, and marines are exempt from
empt.
the payment of all license fees for peddling and vending good** and
merchandise.
Fees collected The county clerk collects the following fees:
0
by county clerfe
and others cred- Commencing proceedings in superior court, $5, filing petition for letters of administraited to salary tion, S5, filing petition to contest will, $3, filing appearanco of defendant, $2; placing
fund*
action on calendar for hearing, $2; motion for new trial, $2; marriage license, $2; and
\ anous other fees ranging from 10 cents to $1.




47

TAXATION AND REVE^ UK LAWS—CALIFORNIA.

A number of fees are collected by various other county officials, and
all fees are paid into the county treasury to the credit of the salary land
for county officers.
The regulatory bodies of incorporated cities and towns have the same Mimicipal taxlipower to license all kinds of business and exhibitions as the county c e n s e s ;
*
supervisors; and in addition to the county license, a city license must
be procured as required by the city ordinance. Certain cities impose
a tax of $2 on dogs.
SEC. I I . No income tax. Although the constitution authorizes the No income tax.
imposition of income taxes, no legislation to that effect has been
enacted.
SEC. 12. School revenues.—Out of all State revenues derived from s t a J . e f u n d s ?
taxes there shallfir&tbe set apart the moneys to be applied by the State Jnd disposition,
to the support of the public school system and the State m m ersity. The
public school fund is augmented by the annual transfer of an amount
equivalent to §30 for each pupil in average daily attendance in the elementary schools, and a high-school fund is maintained by the transfer
from the general State revenues of an amount equivalent to $30 per
pupil. The proceeds of the alien poll tax are paid into the unapportioned county school fund and the interest on bonds of estates of deceased
persons is paid into the State school fund. All State school moneys are
apportioned by the superintendent of public instruction to the several
counties according to the average daily attendance, and the superintendent of schools in each county apportions all State and county
school moneys to the various districts. The entire State school fund
and not less than 60 per cent of the county, or city and county, school
taxes shall be applied exclusively to the payment of salaries of teachers
of the public schools.
The board of supervisors of every county must levy annually a county County tax;
school tax, the maximum rate of which must not exceed 50 cents on junde^artens.
each $100 of taxable property in the county nor the minimum rate be
less than sufficient to raise the amount estimated as necessary by the
-county superintendent. A special tax of not to exceed 15 cents on each
•$100 of taxable property in a county, city, or school district, may be
levied for the maintenance of kindergarten schools
The board of supervisors may, in their judgment, levy a special tax Coirnty high*
upon all the property in the county not in any high-school district s c o ° ta3C*
lor the purpose of educating high-school pupils in the county, not residing in any of its high-school districts; also, b y submitting to vote of
electors, may levy a tax for the equipment and maintenance of a union
high-school library, and establish high-school districts.
Every city or incorporated town, unless subdivided by the governing Scliooi
dis-.
authorities thereof, constitutes a separate school district. School jfcnis- ^ J t l o m ^ re "
tees, three in number, are appointed for a term of three years; in cities,
they are called boards of education. The board of school trustees or
education may i n any year call an election and submit to the electors of
t h e district the question of raising by special tax funds for .additional
school facilities or to maintain or build schoolhouses. The board of
supervisors then levies the tax at the time of levying the county taxes.
The maximum rate of tax levied by a district in any one year for building purposes may not exceed 70 cents per $100 of taxable property, and
for other school purposes, 30 cents.
SEC. 13. Districts i n which special taxes or assessments may B^dMKwsp^
"be levied.—In addition to road and school districts property owners c l a i taxes'and"
and residents of a county may organize irrigation, reclamation, drain- assessments,
age, levee* conservation (irrigation, drainage, and levee districts
consolidated), lighting, protection, overflow, boulevard, cemetery,
storm water, water storage, and sanitary districts. The Los
Angeles County flood-control district is provided for by statute. These
districts are governed either b y independent boards of directors or by
the county board of supervisors acting ex officio as district boards of
trustees, and are authorized subject to approval of electors of districts,
to issue bonded indebtedness and to levy, assess, and collect such taxes
and assessments against properties benefited as may be necessary to
carry out the purposes for which they are established*.
Sewer districts may be organized in any city and a special tax levied Sew c r a n d
on the property located within such district. Several cities may
dty.
jointly form a water district and levy special taxes on the propertv included within its boundaries.



COLORADO.
Sec.
Page.
1. Constitutional provision s u m m a r i z e d . . . . . . . 48
2. General property taxes
49
3. Assessment
.
49
4. Equalization
50
5. Tax rates
50
G. Collection
51
7. Poll or road t a x in road districts
51
8. Inheritance tax
.
51

state
sec. 5).

school

| Sec.
Pago.
I 9. Corporation taxes
52
j 10. Business, occupational, professional, and
1
miscellaneous license taxes and fees
52
I i . No income t a x
:12. So hoo! revenues
5t
113. D i s t r i c t s in which special taxes or assessj
m e n t s m a y bo levied
55
j

SEC. 1. Constitutional provisions summarized.—The publicschool fund shall consist of the proceeds of such lands as have been or
may be granted to the State by the General Government for educational
purposes; all estates that may escheat to the State; and all other grants,
gifts,eor devises that may be made to this State for educational purposes.
• An!licllof?tate
g e n e r a * assembly shall provide for an annual tax sufficient, with
govern ment;tax- other resources, to defray the estimated expenses of the State go vernation must bement for each fiscal year. All taxes shall be uniform upon the same
uniform; exemp- c j a g 3 0 f 8U bjects within the territorial limits of the authority levysecsfs to 6). ' * i^g the tax and shall be levied and collected under general laws, which
shall prescribe such regulations as shall secure a just valuation for taxation of all property, real and personal: Provided, That the personal
property of every person being the head of a family, to the value of $200,
shall be exempt from taxation. Bitches, canals, and flumes owned and
used by individuals or corporations for irrigating land owned by such
individuals or corporations, or the individual members thereof, shall
not be separately taxed so long as they shall be owned and used exclusively for such purpose. The property of the State, counties, cities,
towns, and other municipal corporations, and public libraries, shall
be exempt from taxation. Lots with buildings thereon, if said buildings are used solely and exclusively for religious worship, for schools,
or for strictly charitable purposes, and cemeteries not used or held for
profit, shall be exempt from taxation unless otherwise provided by
general law. All laws exempting from taxation property other than
that hereinbefore mentioned shall be void.
County and lo- The general assembly shall not impose taxes for the purpose of any
ieaseaVrromn°pro-count^'
town, or other municipal corporation, but may by law
vefl
portion ate share
t in the corporate authorities thereof, respectively, the power to
of taxation; cor- assess and collect taxes for all purposes of such corporation. No county,
fii^m1117to*©)*town,
or other municipal corporation, the inhabitants thereof,
'
nor the property therein, shall be released or discharged from their or
its proportionate share of taxes to be levied for State purposes. The
power to tax corporations and corporate property shall never be relinquished or suspended. All corporations m this State or doing business
therein shall be subject to taxation for State, county, school, municipal,
and other purposes, on the real and personal property owned or used by
them within the territorial limits of the authority levying the tax.
state taxm not The rate of taxation on property, for State purposes, shall never
UorfVrf."
exceed 4 mills on each dollar of valuation: Provided, That in the discretion of the general assembly an additional levy of not to exceed 1 mill
on each dollar of valuation may from time to time be authorized for the
erection of additional buildings at, and for the use, benefit, maintenance
and support of the State educational institutions: Provided, further,
That the rate of taxation on property for all State purposes, including the
additional levy herein provided for shall never exceed 5 mills on each
dollar of valuation, unless otherwise provided in the constitution,
s t a i f. a n d ernor
There shall be a State board of equalization, consisting of the gov't Um^Voa^Msec] ' auditor, treasurer, secretary- of state, and attorney general. The
i;,).
*
* duty of the said board shall be to adjust, equalize, raise, or lower the
valuation of real and personal property of the several counties and the
valuation of any item or items of the various classes of such property.
4S




TAXATION AND REVENUE LAWS—COLORADO.

49

There shall be in each county a board of equalization consisting of the
board of county commissioners of said county. The duty of the county
board shall be to adjust, equalize, raise, or lower the valuation of property within their respective counties, subject to revision, change, and
amendment by the State board of equalization. The State and county
boards shall equalize to the end that all taxable property in the State
shall be assessed at its full cash value, and to perform such other duties
as may be prescribed by law: Provided, That th& State board of equalization shall have no power of original assessment.
Laws creating indebtedness shall provide for the levy of a tax sufii•dent to pay the interest on and extinguish the principal of such debt t } o n °(Art. XI*
within the time limited by such law for the payment thereof, which in sec. 4).
the case of debts contracted for the erection of public buildings and
supplying deficiencies of revenue shall not be less than 10 nor more than
15 years.
SEC. 2. General property taxes.—All property not expressly Property SUBexempt by law is subject to State, county, and municipal taxation. 3 e c l t o t a x a t I o n *
This includes tangible and intangible property and the money of nonresidents kept, used, loaned, or invested within the State for profit.
Stock in corporations (except banks), which are taxed on their property,
is not taxable to the owner.
Property items used include—
termhsainciu§ert>
Real estate—AH land3 or interests m lands, mines, minerals, quarries, and rights and
privileges appertaining thereto, improvements, including buildings, water rights, structures, nxtnres, and fences.
Personal property,—Everything
subject to ownership, whether tangible or intangible,
not included m real estate.
Intangible property —Rights, credits, franchises, special privileges, and advantages
having value for the purposes of income.
Credits*—Every claim or demand for money, labor, or other valuable thing, and
every annuity or sum of money receivable at stated periods, b u t not pensions from the
United States or salaries and payments expected for services to be rendered.

The following classes of property are exempt:
1.
2.
3.
4.
5.
6.
7.
S.

Exemptions.

All public property.
Pub]Lie libraries.
Lots with buildings used exclusively for religious worship.
Schools not conducted for private or corporate profit.
Buildings and land used for purposes of c h a n t y .
Cemeteries.
Personal property of each head of a family not exceeding S20J
Irrigation works used exclusively for irrigating owners' lands.

SEC. 3. Assessment.—With the exceptions noted below, property
is listed and assessed annually for State, county, and local taxation at 1 ; pe n a m 6S .
its full cash value as of the 1st day of April by county assessors1 on the
basis of returns made by the taxpayers. The assessors determine the
value and may examine the taxpayer under oath Failure to make a
return or the making of a false return, if it results in evasion of taxes
involved, incurs a penalty of not more than §1,000 to be recovered, by
the county commissioners in any court of competent jurisdiction.
False returns on mines may be prosecuted as for perjury.
Special features of the assessment are—
Special
fear
cures of asses*Exempt property list —Assessors are required to make a tax schedule in detail of all m e n t .
real and personal property exempt from taxation and also to file a duplicate of the
assessment roll w i t h the State tax commission s which prescribes the form of the roll.
Debts m a y be deducted from credits.
Assessment of money and merchandise and money invested in securities of manufacturing concerns less the value of their tangible property locally assessed is based upon
t h e average amount held throughout the year.
Bank accounts are assessed as credits. Residents of the State m u s t list for taxation
the average amount of their deposits in all banks, including banks located in other States
Shares of capital stock tn banks, including national banks, are assessed where the bank
is located, a n a the b a n k is m a d e the agent of t h e stockholders for the assessment returns
a n d payment of the t a x .
Butldtng and loan associations are assessed on surplus of property and credits o \ e r
debts and shares.
The propertyy notes, mortgages, deeds of trust, etc., are assessed as a unit in the case of
property mortgages, conveyed or pledged for security of a loan or debt then due.
Migrating cattle m a y be assessed at any time of the year. Livestock driven into a
county for the purpose of grazing therein at any time of t h e year m a y be assessed for all
taxes to he levied m tLat county. Stock lierded or ranged i n one county a part of t h e

i Elected to office for a term of 2 years.
- 3 The State t a x commission is composed of three mambers and has general supervision over local assessments.




50

TAXATION AND REVENUE LAWS—COLORADO. 50
year and in anothei t aunty fur another part of the year are taxed in either of such counties
and the tax i oUeoted is apportioned pro rata Any i.tock brought into the State bet^ een
Aprd 1 and September 1 of each year and removed from the county to whu h it was
brought before the nenod of one year is subject to taxation foL the year in which it was
brought into the State, but & stoclt brought in bet^ een the said dates and left conU
tinuously m t>i0 countv to wnith taken for more t l u n one jear is exempt from ta>atton
for the calendar yeir in u h i r h it was so brought into the State Stock brought rnta the
State after September 1 and before December 31 is exempt
Railroad, tele graph, telephor e, express, slcepinq car, and pruate car companies are assessed
by the State tax commission upon the true value of the prcpeity of such companies in the
State dete r mined by the untt rule on a mileage babH.
Spccitl pmiUqes, franchises, and th* like are (lapsed as intangible property and assessed
in connection with the tangible propo r tv as a unit.
Ctrporations other than those isscsbcd by the tox commission doing business m more
than one county make their returns to the State auditor, and the intangible property
is valued bv the assessors and apportioned among the counties in proportion to their
tangible ivopo-ty.
Mint* a-e divided into two classes, producing and nonproducmg
producing mine
is defined as one yielding more th in S\000 gross per annum Such mines wheu yielding
gold, s i l a r , leid, capoe*-, o^ other p-enous m e t d s arc assesse 1 at one-fourth the gross
product unless that be les* t h m the net product, in which case the latter govcm3. Sur*
face i m p l e m e n t s and maehine-y are assessed separately.
Mines of iron, coil, and aiphtUim, and quarries are is^essed as other property. Nonproducmg mines ar e not to be assessed at a higher rate per acre than the lowest producing
niLne in tho s n n e location.

3
SEC. 4. Equalization.—The county board of equalization receives
^e
^rom
assessor and settles complaints as to individual assessments The State board of equalization adjusts inequalities between
counties Theie is an annual meeting of the assessors at the State
d?satrictflcourt. capitol to compare and correct -assessments. The duty of the State
board is mainly the hearing of complaints, and the county board has
been limited in its powers to abating excess valuations in "one or more
instances m a given class."--Elaborate procedure ia established for
the adjustment of grievances, and if the assessed valuation exceeds
$7,500 an appeal may be caiyiefl to the district court
state tax rate*
SEC. 5. Tax rates.^The rate for State purposes is determined
the
and apportioned, ^ y
State b o a r c l of equalisation but under the constitutional linuta* tion may not exceed 4 millB on each dollar of valuation except that in
the discretion of the general assembly an additional mill may be levied
from tune to time for the State educational institutions This additional levy of not to exceed 1 mill has been allotted by the assembly
as follows.

Between counboard; between
local a s s e s s raents by county

University of Colorado
Building and equipment of medical department of university
State Normal School
State Teache-s College of Colorado
Stite Agricultural College
'
Experiment station at agricultural college
Fort Lewis School of Agriculture
School of Mechanic and Household Arts
Colorado School for Deaf and Blind
Colorado School of Mines

Mill.
0.1618
2
03035
0813
0813
02oS
02
02472
0445
0502

The general assembly has also fixed certain amounts for the following
purposes
Mill.
Colorado State hospital
0.2
State office building
12
State stock inspection fund.< c . . v
0333
State highways
.5
Military purposes
*
07
State fair at Pueblo (display of livestock, industrial, horticultural, and agricultural products)
01

state tarp e r
on A State tax of one-tenth of 1 per cent is levied upon the assessed
pro
Ses.
* valuation of all,producing and nonproducing metalliferous mining
properties, including lotde claims, placer and mill sites, together with
improvements thereon, lor the Metal Mining Fund, which is used for
the purpose of making investigations regarding the mining and production of metalliferous orefc.
All tax rates The general assembly has provided that all statutory rates making
to be reduced, provision for the general revenue of the State, and for State institutions, schools,,Jtowns, .cities, and for all other purposes (except the
payment of bonds and interest thereon) shall be so reduced annually
as to prohibit the levying of a greater amount of revenue for any one
year than was levied the preceding year plus 5 per cent.
* CompjbPd of county commibsioners, three m each county (five m.counUes of over
70,000 popnl Uion^, elected to oihee for a term of 4 years.




TAXATION AND REVENUE LAWS—COLORADO.

51

The rate for county taxation is determined by the county commis- County rates
sioners who may levy such rate as may be deemed necessary for erect- fo^miJsioner^
ing, maintaining, repairing, leasing or renting county buildings, roads, special rates. '
and bridges, bonds and interest thereon, and payment of judgment
bonds and interest. The commissioners may also levy the following
special taxes on all taxable property of the county.
For purchasing land, erecting and furnishing buildings, and defraying expenses for
support of t h e poor, 3 mills; b o u n t y f u n d for extirpation of wolves and other destructive
animals, 4 mdls. purchase a n d l m p ' o / e m e n t of grounds for county fairs not to exceed
one-half of 1 mill a n d such additional a m o u n t as m a y b e necessary to maintain and
operate t h e fairs, adve-tismg resources of county a n d increasing t r a d e and commerce
not to exceed one-fifth of 1 mill; dependent mothers not to exceed one-eighth of 1 mill

The rate in municipal corporations is fixed by the city council Municipal tax
or board of trustees. In school districts it is certified by the school JJtes! s p e c i a l
board of each district to the county commissioners and levied by the
latter as a special school district tax. The same rule applies to irrigation and road districts, but in the latter the rate shall not exceed $1
on each §100 of valuation.
Special municipal taxes may be levied,as follows.
Fo*- p a r k purposes, H mills, firemen's pension fund not exceeding 1 cent per $100 (m
cities of o\ er 100,000 population), public libraries not exceeding 1 mill. I n cities of more
t h a n 100,000 i n h a b i t a n t s n o t less t h a n one-fourth nor m o r e t h a n 1 null.

SEC. 6. Collection.—Taxes are collected by the county treasurers.4 By c o a n ty
No demand for payment is necessary. Taxes are payable in two install- t r pa S yable in lnmen ts—one-half on or before the last day of February and the other half staiiments; penon or before the last day of July in ihe year following the assessment, alty for dellnThe penalty for delinquency on the first installment is interest at 1 q u e a c y *
per cent per month up to August 1 when the interest on all overdue
taxes is charged 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 collected by distraint and sale.
Each countv is held responsible for the full amount of taxes due ^ County liable
r
q.

,

-

for State tax.

tne
fctate.
, . , f
x
Federal approt
All moneys to which the various counties m which forest reserves priatlon apporare situated are entitled under the act of Congress of May 23, 1908,
V^iX^
are apportioned by the State on the basis of forest area in each, but f ^ L t relenes.
not less than 5 per cent of such apportionment shall be expended for
either road or school purposes, in file discretion of the board of county
commissioners.
„
Sec. 7. Poll or road tax In road districts.—Every able-bodied Persons iiabi*;
male between the ages of 21 and 50 years shall pay to the treasurer of mn { ed h y w o r k .
the board of directors of his district a road tax of $ 3 annually ormiieu i n ? on roads,
thereof perform two days' work of eight hours each, or eight hours'
work with team, on the public highways of his road district. The
tax is collected by the district treasurer who receives 10 per cent
S e c . X M i e r i t a n c e tax.—All property belonging to a resident
of the State and all propertv located m the State but belonging to a t a s ; beneflcianonresident at the time of death, which shall pass by will or by theries; t a x rate,
intestate laws of the State, or which shall be transferred in contemplation of death, is subject to a tax at the following rates:
When the property or any beneficial interest therein passes to or
for the use of—
Class (a)—Father, m o t h e r , h u s b a n d , wife, child, adopted child or children, or a n y
lineal d e s c e n d a n t , of decedent born m la^ M ^ edlock,
C t e (&)—Wife or widow of son or h u s b a n d or widower of daughter ^ a n ^ t h e r
g r a n d m o t h e r , brother, or sister, or a n y person to whom deceden; f o r n o t l e s s i tbar110
years prior t o d e a t h stood in t h e m u t u a l ^ acknowledged relation of a p a r e n t , P o n d e d
such relationship began a t or befare the said person's lotn ^ M a y a n d ^ ?HP n f r S t a rf
for 10 years thereafter, a n d provided t h a t , e x c e p t m t h e case of a stepchild, t h e parents of
such person shall be deceased when such relationship commenced,
Class (c)—Uncle, a u n t , nephew, or niece, o r a n y l i n e a l ^ ^ c e n d a f t ofMine f
e//m
A n y person, copartnership, association, institution, p m a t e , public or
quasi-public corporation— "
* Elected f o r t e r m of 2 years.




TAXATION A N D R E V E N U E

LAWS—COLORADO.

The tax rate per $100 of clear market value is on all a m o u n t s Exceeding and not exceeding.

! Class (a). Class (6). Class (c). Class (d).

Not exceeding S5,000
Exceeding 55,000 to $10,000..
Not exceeding $10,000
510,000 to $25,000
$25,000 to $50,000
Not exceeding $50,000
$25,000 to $100,000
$50,000 to $100,000
$100,000 to $150,000
$100,000 to $250,000.....
$150,000 to $250,000...
$250,000 to $500,000
$500,000
Exemptions
Allowed.

$7
S

ill.
« !6 !

s i
io;

14
16

The following exemptions are allowed:
All transfers of property to the State or to any county, city, town or other municipality, or for the use of public libraries, for religious or charitable purposes exclusively,
or for schools and colleges not for profit, provided tho same be situated within the State
or the property be limited for use within the State.
Estates of less than $10,000 transferred to any person described in class (a) cxcept a
widow who is allowed an exemption of $20,000; estates of less than $2,000 to any beneficiary named in class (6); and estates of less than $500 to any other person.

When payable; ^
discount; inter"dent.
est.

inheritance taxes are due and payable at the death of the deceIf paid within 6 months, a discount of 5 per cent is allowed.
If not paid within 1 year, interest is added at the rate of 10 per cent
per annum.
1
Tax lien
Every tax is a lien upon the property until paid except as against
property.
a bona fide purchase or incumbrance without notice, and the administrators, executors, and trustees are held personally liable for the tax
until paid.
t a x co m niVsattorney general is assisted in the administration and enforcesioner.
' " ment of the inheritance tax law by the inheritance tax commissioner.
How collected;
The tax is collected by or paid to the State treasurer in accordance
trlct'court. <ils~ ^ t h a n assessment order issued from the proper county court, and if
any person interested is dissatisfied with the assessment as fixed by
the court, he may at any time within 10 days after the entry of judgment upon such objections, take an appeal to the district court of the
proper county.
c a p i t a i l t o d f ; on
Sec. 9. Corporation taxes.—There are no special corporation
gross premiums taxes in Colorado, all being taxed under the general property tax.
in case or insur- together with an annual license tax of 2 ccnts upon each $1,000 of
ft rem eV^p ensi6o n ca piteil stock used in business in the State. There is provided a penalty
fond.
of 10 per cent for each six months of delinquency in payment of such
tax. Insurance companies pay annually, in lieu of the license tax, 2
per cent on the gross amount of premiums received from business
done in the State and are exempt from all other taxes except on real
estate. One-half of the annual tax of 2 per cent on foreign fire insurance companies is transferred from the State insurance fund to the
firemen's pension fund,
state 11
license
Sec. 10. Business, occupational, professional, and mlsceL
5
activities! *
Ianeous license taxes and fees.—License taxes and fees are imposed
by the State as follows:
1. On certain business a c t i v i t i e s Alcohol, purchase and sale of, by wholesale dealers and manufacturers, including
pharmacists, $2 annually.
Commission merchants, $10.
Employment agency—in cities of 25,000 inhabitants or over, $50 annually; 5,000 to
25,000 $25; less than 5,000, $10.
Milk, cream, or dairy products, sale or, $1 annually.
Money, loaning ($300 or less>, $50 annually.
Ores, concentrates and amalgams bearing cold or silver, gold dust, cold and silver
bullion, nuggets and specimens, business of milling, sampling, concentrating, reducing,
purchasing and receiving, for sale. $100 annually.




TAXATION AXD KEVEKTIE IAWS—COLORADO.

53

2. Occupational and professional licenses. Examinations given by Occuptioua i
State boards of examiners are generally required to test the qualifi- J£aminaUon?
cations of applicants.
A c c o u n t a n t , p u b l i c , $25.
Architect, $25, a n n u a l renewal, $10.
A t t o r n e y a t l a w , $20.
B a r b e r , $5, renewal, $1.
Broker, insurance, $10 a n n u a l l y .
Chauffeur, $2 annually.
Chiropractor, $25.
D e n t a l hygiemst, $10.
Dentist, $25.
Detective, $100 biennially.
E m b a l m e r , $10.
Engineer, all branches, except military engineering, $15; a n n u a l renewal, $5.
Midwife, $25.
Nurse, $10.
O p t o m e t r i s t , $20, a n n u a l renewal, $5.
P h a r m a c i s t , $10; if licensed upon certificate of another S t a t e w i t h o u t examination, $15.
Physician, $25; restoration of license, $15
P l u m b e r , m a s t e r , $15; renewal, $5r j o u r n e y m a n , $3; renewal, $1.
Surveyor or l a n d engineer, $15, renewal, So.
V e t e r i n a r y surgeon, $15.

3. Miscellaneous licenses:

Misteiianeons.

Brand inspection tax: On all cattle, horses a n d mules shipped b y rail f r o m a n y point in
t h e S t a t e t o a n y point w i t h i n or w i t h o u t t h e State, 5 cents per h e a d .
Cattle, horses and sheep: E n t e r i n g S t a t e f r o m a n y q u a r a n t i n e or infected territory, 3
ccnts p e r h e a d on C3ttle a n d horses, a n d 1J cents on sheep.
Coal -mined: N o t less t h a n 15 cents per t o n b y lessee or operator; one-third of 1 per cent
p e r t o n also levied q u a r t e r l y for t h e Coal Mine Inspection F u n d .
Fish and game licenses: H u n t i n g big game, resident, $5; nonresident, $25; small game,
nonresident, $5. Fishing, nonresident, $5, combined fishing a n d small g a m e h u n t i n g
license, resident, $2.
Grain: Inspection of samples, $1.
Intoxicating liquors: Shipped for medicinal or s a c r a m e n t a l purposes, 25 c e n t s p e r shipm e n t (one-half of fee t o c o u n t y where collected).
Melon inspection: Carload lots, $2 p e r car; less t h a n carload lots, 1 cent p e r crate.
Motor vehicles: A n n u a l registration—license t a x basedon cost except t r u c k s , one-half
of 1 p e r cent of original cost b u t not less t h a n $5. A reduction of 30 p e r cent is allowed
when p u r c h a s e d m o r e t h a n 5 years a n d a n additional reduction of 20 p e r cent w h e n p u r chased m o r e t h a n 8 vears. T r u c k s w i t h capacity of 1 t o n or less, $10; m o r e t h a n 1 t o n
b u t n o t m o r e t h a n 2*tons, $17.50,2 t o 3 tons, $25; 3 t o 4 tons, $37.50; 4 t o 5 tons, $50, each
a d d i t i o n a l t o n over 5, $25. Motor vehicles for hire, $20 for one which s e a t s 9 passengers;
a d d i t i o n a l fee of $1 for each e x t r a seat capacity. Trailers of 1 t o 2 tons, $10; each add i t i o n a l t o n , $5. Dealers other t h a n i n m o t o r cycles a n d t r u c k s , $20 annuaUy for first
vehicle registered a n d $2.50 for each a d d i t i o n a l one u p t o 5; for each one over 5, $10.
Dealers m m o t o r t r u c k s , $30 for first one a n d $10 for each additional one u p t o 5; $20 for
each one over 5. Dealers in m o t o r cycles, one-third of fee charged other dealers. Motor
vehicles fees a r e alloted 50 p e r cent t o S t a t e highways a n d 50 p e r cent t o c o u n t y roads
m counties w h e r e collected.
Petroleum products: U s e d i n propelling m o t o r vehicles, 1 cent p e r gallon. Inspection
of oil a n d petroleum p r o d u c t s , one-tenth of 1 cent per gallon.
Stallions and jacks: Registration, $5 a n n u a l l y .

4. The following fees are collected and are paid into the State.
pa?able
treasury:
htfo State t r e a *
Annual reports, examination and filing of: D i t c h a n d canal companies w i t h capital
stock of $50,000 or less, $1; companies n o t organized for p e c u n i a r y p r o f i t , $1; corporations h a v i n g $10,000 capital stock or less, $1; all others, $5. F r a t e r n a l a n d benevolent
organizations p a y t o t h e commissioner of insurance a fee of $5 for filing a n n u a l s t a t e m e n t ;
fees paid t o t h e secretary of s t a t e are t h e s a m e as for organizations n o t for pecuniary
profit.
Banks, examination of: If resources are $103,000 or less, $25; more t h a n $100,000 a n d
h ss t h a n $200,000, $35; $200,000 t o $300,000, $50; $300,000 t o $500,000, $65; $500,000 t o
$1,000,000, $90, $1,000,000 a n d over, $90 a n d 3 cents additional for each $1,000 in excess
of $1,00),0-30. E x c e p t u p o n its request, n o b a n k is required t o p a y for m o r e t h a n four
e x a m i n a t i o n s p e r year.
Building and loan associations: Semiannually f o r filing r e p o r t , if assets a r e $250,000 or
less, $10; $250,000 t o $500,000, $40, over $500,000, $75; for e a c h p a p e r filed, 25 cents; for
seal or certificate of a n y copy, 51.
C,orporaiions—Domestic: Articles of incorporation, $20 w h e r e capital stock is less t h a n
$50,000; over $50,000, 20 cents for each additional $1,000 of capital stock. Increase of
capital stock, 20 cents p e r $1,000. A m e n d m e n t s t o c h a r t e r , $5 Change i n corporate
n a m e , $25. Nonprofit cooperative associations, filing fee, $15. Foreign: Articles of
incorporation, $30 w h e r e capital stock is less t h a n $50,000; over $50,000,30 cents on each
additional $1,000. Increase of stock, 30 cents p e r $1,000. Filing copy of foreign l a w $5;
designating agent, $5. All corporations p a y $2.50 for filing a n d recording corporate
seal, $2.50 for certificate of paid-up stock; $5 for certificate of a u t h o r i t y t o d o business.
A n n u a l license t a x t o p a y interest a n d principal of S t a t e ' s " N a t i o n a l defense bonds,
series 1917": Domestic corporations, $10 on capitalization of $100,000 or less a n d 10 cents
p e r $1,000 over $100,000. Foreign corporations; S a m e t a x based on portion of capital
represented b y p r o p e r t y a n d assets located a n d employed i n Colorado.
Engineer, fees of State: E x a m i n a t i o n a n d filing of m a p a n d s t a t e m e n t of claim t o a
w a t e r right, $10 if a m o u n t of w a t e r does n o t exceed 20 cubic feet p e r second a n d a n ad*
d i t i o a a l $1 for each cubic foot p e r second i n excess of 20. E x a m i n a t i o n a n d filing m a p




TAXATION AND REVENUE LAWS—COLORADO. 54
and statement of claim to water for storage, $10 for each 1,000 acre-feet or fraction of
storage capacity. Filing each judicial decree ordering transfer of a water right cr change
of point of diversion, $2 Each certificate other than those required in ca^e of original
filing of claim to water rights, requiring official signature and seal, 52. Ex?n inmg and
filing each set of plans for reservoir, dam or other structure foi storing or utilmng water,
$1 for each 31,000 or fractional part thereof, estimated cost. Copies of maps, {1 per hour
required. Blue print of tracing forming a public record, 52. Copies or records, 20 cents
per folio Rating, ditch, canal, reservoir, inlet or outlet, $10 per day and actual expenses
of hydrographer Noting transfer of claim to water for irrigation or other beneficial
purpobes, 51.
Fraternal benefit societies: An annual license fee of $50 payable to commissioner of
insurance; are exempt from ftate, county, district, municipal and school tax. other than
taxes on real estate and office txjuipment.
Jnkerttance tax fees: Examination of securities to ascertain whether they are subject
to t a r , $10. Certificate of inheritance tax commissioner of nonliability to tax, for estates
of $5,000 or less, SI; all others, $5.
Insurance companies: Filing articles of incorporation, $50, preliminary statement, $50.
filing charter, $25; annual statement, $50, certiiicate of authority, $5, agent, $2, filing any
paper, *20 cents per folio, affixing seal or certifjing any paper, SI. County mutual protective associations pay the following fees to the commissioner of insurance* Filing
articles of incorporation, $10; certificate of authority, $5, annual statement, $5; agent's
license, $2.
Land commissioners, fees collected by board of: Application for ltas>e or purchase for each
160 acres or fraction thereof, 50 cents Accepting and approving bond, $1. Issuing
lease, each 160 acres or fraction, $1, each additional 160 acres, 50 cents. Issuing patent
or certificate of purchase, for cach 160 acres, $2. Assignment fees, $1. Patent for town
lot, one or more, £2. Eight of way deeds, easement, etc., $5 Permission to make improvements in excess of amount allowed by terms of lease, 82 Certifi cd copics of papers
or records, 20 cents per folio and $1 for certificate. Advertising fee in connection with
each application for lease, $5. Appraisement fee in connection \ u t h application for
purchase, $10. Advertising fee in case bGard orders a sale to be made, $17. Furnishing
township plaK, 50 ccnts Subdivision of nuneial lands into lot s of 10 acies each for purpose of l e w , $10 per lot.
Railroads, foreign: Fee of S109 payable to secretary of state for filing decUiatiou of
intention to extend line into State."
S tertiary of state/fees collect fd by4 Military commission, 52 50 notary public's commission, 35. foreicn commission $5, any other commission or appointment to which seal of
tliet-tateisaSixed, $2 50. Official certificate, $1. Administering oath £0 ccnts Filing
and rctordm^ each certificate of incorporation not exceeding 5 folios of 100 Words, $2 50*
for each additional folio, 15 cents. Also certain other minor fees
Sptcvil funds There are a number of such fundi maintained h\ fees paid t o the
various boards of management.
SU,cl bruntk: Recording, $3.
Waftr iters' a^octations: Articles of incorporation, S20.
Licenses issued
The county commissioners are permitted to
h> county com- specified occupations and to establish annual
niLsslonera.
scribed limits, as follows;

issue certain licenses for
fees therefor within pre-

Auctioneers, pedtUers, and btorekeeoers, $5 to $1W)
Itinerant vendors, annual, on foot, S3, v ith bicycle, S50, one hor^e, <100 t ^ o or more
horses. Slot) motor \ ehiUo, ?2n>, anv other manner, £250, doing business in any structure, Unt, etc £250 for cach such building, ctc assistant m each county, 12 >
Theaters, circuses, and shon s v»here admissionfee is charged may be licensed. An
mnual license of Sl,000 is required to conduct sparring exhibitions, payable to the n u nicipality or county v here conducted.
Transient dealers, annual, on foot, $ 15, with bicvcle, S25; one horse,
twohon>us,
$75; motor vehicle, $100, in any other v\ ay, S125.

City councils are empowered to license, regulate, and tax any and all
lawful occupations, amusements, or places of amusement, auctioneers,
billiard tables, bawling alleys, business places, cabmen, employment
agencies, expressmen, hackmen, pawnbrokers, peddlers, ana porters.
Stock and other brokers must obtain licenses
No income tax
—There is no income tax law in effect in
'tliis State.
EC
No state tax; ®
School revenues.—The school funds are administered
proceeds of per- through the superintendent of public instruction and the school dis~
manent school tricts. The State levies no annual tax for general school purposes, but
edto
untie™' *he proceeds of the permanent school fund (interest on accumulations
from sale of lands) are apportioned among the counties The counties,
however, levy a general tax for school purposes, and special or school
district taxes are levied m each district. «
County
and
* ^ 0 " 8 P e c i a l school tax " ianot to exceed 20 mills on the dollar,
special
school
A large numbct of fin^s, penalties, and foifeitures for violation of
ntw l c L . ^ " J d i f r e r e tast laws > including those concerning revenue, courts, penal laws,
eschea
rerenne.
dairying, the "bounty act.""game laws, insurance, and
others, are paid into the school fund.
County tax for ^ ^ school districts may be created and a tax of not to exceed 4 nulla
h i g h s c h b<md may oe levied by county commissioners and collected as other taxes.
ool
Bonds may also be issued and a special tax levied to pav t h e interest

City councils
maj issno certain licenses.




TAXATION AND REVENUE L A W S - — I L L I N O I S .

55

thereon Consolidated and union high school districts may be exempted by a majority vote of the school district from the payment of
the county high-school taxes.
County commissioners levy not to exceed 5 mills on the dollar of County levy tor
assessed valuation of the taxable property of the county for the p a y - t e a c h e r s salaries,
ment of teachers' salaries. If this tax is" not sufficient, the necessary
amount to make u p the deficiency is appropriated from the public
school income fund of the State.
A special tax of not to exceed one-fifth of 1 mill on taxable property Special tax for
of school districts is levied for the teachers' retirement fund.
retirement fnnd.
A fee of $1 is paid by applicants for examination to teach, the revenue Teachers* exto constitute a State normal institute fund.
animation ree.
SEC. 13. Districts in which special taxes or assessments may Drainage disbe levied.—-Upon petition the board of county commissioners t may tricts; a s s e s s establish drainage districts. The board of directors of each drainage m e n t s * bomls *
district fixes tho amount of assessment annually. The county treasurer
collects such assessments as taxes are collected as a part of the tax roll
for the year. Bonds payable within 20 years and bearing interest at
not to exceed 6 per cent may be issued if voters of district approve.
Mine drainage districts may be created and a tax of not to exceed 50 Mine drainage
mills in any one year on every dollar of the valuation of all m i n i n g ldistricts: tar on
claims as shown by the assessment roll of the county assessor may b e n l n i n ^
assessed and collected annually. These districts are administered by
boards of supervisors.
Bonds payable within 20 years and bearing interest at not to exceed Irrigation d h 6 per cent may be issued.' Irrigation districts may be established and tricts:^ n
s:
assessments levied on land. The county commissioners fix t h e levy
necessary to pay the interest on bonds and the rate necessary to provide the amount of money required for other irrigation purposes.
Collection is made by the county treasurer, and t h e revenue laws of
the State are applicable to these districts.
Public,waterworks districts may be established in cities of 30,000 rublic watcror more population upon petition to the city council and subject to boutf issics^and
the approval of the qualified voters at a special election called levies,
for the purpose. These districts are created for the construction,
operation, and maintenance of waterworks in sections not supplied
with water, and The necessary funds are raised by the issuance of
bonds payable within 25 years and bearing interest at not more than G
per cent, refunding bonds, special assessments or taxes levied by the
city within the district, and water rents., All bonds issued constitute
a lien upon the taxable real property in the entire district,




CONNECTICUT.
See.

Page. Sec.

1. No constitutional provisions relating to taxation
56
2. General property tax primarily for county
and local subdivisions
5f)
3. Amassment
57

4. Equalization

5S

3. Tax rates
Collection

59
59

Page.
Poll taxes
59
Inheritance tax
59
Corporation taxes
61
Business, occupational, professional, and
m i ^ l H n e o u s license taxes and fees
62
11. No income tax
64
12. School revenues
61
13. Fire, sawer, and other district5? m which special taxes and assessments may be leviod.. 64

7.
8.
9.
10.

No
specific SEC. I. No c o n s t i t u t i o n a l provisions relating t o taxation.—
luxation1' JjJjJ There are no constitutional provisions in Connecticut bearing expressly
hp equitable,
on taxation or using that term; but the general declarations as to equality of rights and security of person and property have been construed
by the courts as requiring equality of taxation and as placing certain
restrictions on the exercise of the power of taxation.
NOT USED B)
SEC. 2. General property tax primarily for county and local
state unless as- subdivisions.—The general property tax is primarily a town tax, but
action taken b y S t a t e may have recourse thereto by vote of the general assembly,
state equaiiza- In the event that the generarassembly should impose a tax upon the
t lo ti board.
general list of the State, the property included and the assessment thereof would be the same as for the town.
The State board of equalization 1 does not correct the grand list of
towns for the purpose of levying State, county, and military taxes, but
* " "
* " *
ts
er
by statute to greater aid from the State on schools and
State roads, and equalizes the lists of towns having real and tangible
property of an assessed valuation of $2,500,000 or less because such towns
are entitled to State aid for teachers' salaries paid by them.
state tar norn 4 A tax at the rate of 4 mills upon the par value of any taxable intangim
ta
Ui%
n f
deluding choses in action, bonds and notes, may be paid to the
5!heVtaxes. ° State treasurer for the use of the State and all property so voluntarily
declared is exempt from local taxation during the period for which such
payment is made. This tax may be paid in advance for any number of
years and the property so taxed is exempt for that period.
Tax: on mort- s e cCorporations and brokers engaged in negotiating choses in action
C
t Jt e °o uts'i rt*t o u r e ( i by mortgages on real estate situated m other States are required
state.
pay a tax of 1 per cent on the aggiegate amount of all such investm e n t s made in the State during the preceding year to January 1, deducting the amount of bonds exempted by payment of the 4-mill tax.
Corporations pay this tax January 20; brokers, February 20.
on1d s r t o n
shellOwners of shellfish grounds or franchises lying within the jurisdicfranchises
° *
State a r e taxed 2 per cent upon the value of such grounds or
franchises in lieu of all other taxes.
County and The property included and the assessment and equalization are the
ment eteS5eon s a m e * or t " e c °unty as for the town taxes. The town is the unit of assame. '
"
sessment and taxation, and property assessed for towns includes that of
every village, borough, or city embraced within the town limits.
AU p r o p e r t y
All real and personal rproperty not expressly exempt is subject to t a x taxable nnless a t f n n
•exempt by law. a t l ° n *

Property

terms.

^

r

*

r

j

Property terms used include—

Real estate: Land and buildings, fisheries, quarries, mines and ore beds.
Personal property: All notes, b inds and stocks not issued by the United States: moneys, credits, cli >sesm action, vessels, cx *ept registered and enrolled sailing \ esscls, barges
engaged m trade between this and other States, and registered vessels which are actually
engaged m foreign commerce, goods, chattels, and effects, or any interest therein,belonging to any resident in tho State.
1

Composed of the treasurer, comptroller, and tax commissioner.

56




TAXATION A N D REVENUE

LAWS—CONNECTICUT.

T i e following classes of property are exempt from taxation:

57
Exemptions.

1. All public property.
2. All property of any hospital receiving State aid.
3 Buildings or parts thereof, and the land on which they stand, exclusively occuoied
as colleges, academics, churches, public schoolhouses, or infirmaries, and land appurten a n t to such infirmaries,
4. Parsonages to the value of 55,000 and nonmeome producing land and buildings to the
value of 51,000 owned b y any church or incorporated camp meeting association.
5. Stock or securities issued to build cr repair a church.
6. Buildings and the land on which they stand, belonging to and exclusively used b y
scientific, literary, benevolent, or ecclesiastical societies, or public or charitable institutions.
7. Cemeteries.
8. F u n d s and estates of Yale University, Sheffield Scientific School, Trinity College,
a n d Wesleyan University, b u t not real estate, the annual income of v. hich exceeds $6,000.
9. Bonds, mortgages, or invested funds of any church or ecclesiastical society not exceeding SI0,000, b u t the total exemption including real estate is not to exceed $20,000 in
a n y one case.
10. Bonds of the State of Connecticut, if law authorizing bond issue so provides, bonds
of towns or cities issued after April 1,1917
11. Property to the amount of S3 000 of any pensioned soldier, sailor, or marine of the
United States disabled in service, the same of blind persons; property to the amount of
$1,000 of every resident who has served in the Army, K a v y , or Marine Corps or Revenue
Marine of the United States m time of u ar, if honorably discharged, or the wife of same;
property to the amount of $1,000 of the widow or widowed mother of the above, and of *
pensioned widows, fathers, and mothers of the above.
12. F u n d s for charitable purposes of Grand A r m y posts and other organizations of honorably discharged persons \yho have served the United States m time of w ar.
13. Wearing apparel of every person and family, not including watches and jew elry
exceeding $25 m value.
14. Household furniture to the value of $500.
15. Farming tools to the value of §200.
16. Tools of mechanics to the value of $200.
17. Produce of farms m hands of producer, including colts, calves, and lambs
IS. Swuie to the value of S50, poultry, §25, sheep and Angora goats. §100.
19. Fuel and provisions for use of the family.
20. Cash not exceeding S5C0
21. Private libraries and books not exceeding 5200.
22. All public libraries
23. Musicahnstruments not exceeding $25; all musical instruments ui churches.
24. All fire apparatus with buildings for shelter thereof
25. Any horse used on parade or m military service b y the owner or his son, ward, or
apprentice
26. All fishing apparatus to the value of $200.
27. Stock or property of agricultural societies except during the four years succeeding
the declaration of a dividend.
28. Tree plantations m land not exceeding $25 per acre with not less than 1,200 trees to
the acre, when the trees have gro^ n to an average of 6 feet, are exempt for a period of 20
years, also, a n y tract of land of over an acre planted to trees of at least 1,200 to the acre,
is exempt for not more than 20 years as long as such tract is eontmucd as a w ood lot.
29. L a n d for municipal v, ater supply is exempt when the inhabitants of the town in
which the land is situated have the same privileges to use and do so use the water supply
upon the same terms as the inhabitants of the municipality supplying the water.
30 Bonds, notes, and other choses in action are exempt from local taxation upon paym e n t of t h e 4-miUtax to the State treasurer.
31. So much of the deposits of any savings bank as w ere invested in the shares of capital
stock of a n y bank, national bank, trust, insurance, investment, a n a bridge company on
April l, 1901, a n d still held, are not taxed.

Property situated in another State and taxed there need not be £ertai*J PJ°P'
listed for taxation in this State, b u t this provision does not apply nsted.
to loans by residents to nonresidents, nor to foreign railroad bonds
owned by residents. Stocks of foreign corporations are presumed to
be taxed in the State in which such corporations are located. Money
or property actually invested in merchandising or manufacturing
outside the State need not be listed.
Quadrennially all property exempt from taxation is to be listed L i s t i n g exand a value placed upon it by the assessors of the several towns. The e m p t
tax commissioner is required to publish this report.
SEC. 3. Assessment.—The town assessment serves for State and m?atTasedfor ail
county taxes as well, and is made by the town assessors, one elected purposes; made
annually for a term of three years, except when appointed under by town assesspecial charter requirements, or in towns in which officers are elected lpi t t l e s °Ct*
biennially, in which case the assessors are elected for terms of f o u r
years, two at one election and one at the succeeding election. While
inhabitants of cities and boroughs are taxed for town purposes, they
may also have, under their charters, an independent assessment and
tax list for purely municipal purposes. In some cases this local list
is made from the grand list of the town in which the borough or city
is situated; in some the municipal assessors make new and different
lists; in others town and city are consolidated. But in all cases the
63228-—24

5




TAXATION AICD REVENUE LAWS—COXIsECTICUT. 58

58

town assessment, or what corresponds to it, is complete, and the town
lists taken together make up the list for State purposes of all the
property taxable therein. The town assessment is, with a few exceptions, made by the town assessors as of October 1. Each resident of
the town must furnish the assessor with a verified list of all his taxable
propeity at its present, true, and actual valuation. If the taxpayer
tails to make out his list, the assessors are to do it for him, adding 10 per
cent to the valuation as a penalty. Persons not returning lists may be
examined by the assessors, and "for lefusal to appear may be fined an
amount not exceeding $1,000. Nonresident owners of tangible property which is in any one town seven months in the year are required
to file a list of such property, but no penalty is attached for noncompliance with the act. Taxable property is to be assessed at its present
true and actual value except certain vessels which are assessed at a
valuation equal to their net earnings for the year preceding, and
lands and separate lots which are to be set in the lists at their average
present and actual valuation.
Real e s t a t e re Assessors make a revaluation of real estate every 10 years.
Va
speclal" feaSpecial features of the assessment are—
tares of assessments.

Traders and manufacturers T h e property of, including the a \ e t a g e amount of ^ IAIS
h a n d during the year, is assessed in t h e town in which their business is earned on
Merchants are assessed a h o on accounts receivable
Indebtedness of a resident of the State to another ievident, not secuied b y moitgage » n
land in tins fcUtc, ma> bo deducted from the listed property of t h e debtor if placed m
the list of the creditor Tins deduction m u s t be m a d e b y tho board of relief, and o n h
m ca^e the list was duly given in, and only t o t h e o \ t e n t of the assessed valuation of
the property for which the mdebtedue&s was contraUcd
Shaies of t>tocl m national banls, trust, insurance, and bridge companies are a s - e ^ e d
b y the State boaid of equalisation and taxed at the rate of 1 pel cent of the market value
The piocoed, of this t a x are di>tubatcd to the town-, and b y t h e m to the taxing d i s t r a in t h e proportion which the t a x rate fixed b y each taxing distuct bears to the ti.tal
combined tax rate of all taxing d i s t u c t s for the preceding > ear, tho taxes on nonre^idLnt
national bank stock at Lining to the t o w n where the b a n k is located
Assessment by State board of equalization: Except for real estate, t h e property of railload, expiess, telegraph, and telephone companies, a n d all the property of*savings
banks and of the savings d e p a r t m e n t s of other b a n k s a n d trust companies are a i s e ^ f d
by t h e Sta^e board of equalization a n d taxed for State purpose- only Real estate
a s ^ s e d and taxed locally a n d t h e a m o u n t of t a x so paid deducted from such S t a u tax
paid
Corporations, domestic and foreign, which do not p a y taxCi. to the State m lieu of other
taxation, me a^-e^scd on t h a i pioperty as aro individuals Stockholders of <.. corporation, tho whole property of winch
assessed in its name, are not to be assessed on thou
shares
Lcn
Water power is a s s e ^ e d a^ incident to the machinery v l i i c h is operated b y it
waterworks are locatcd in other tow ns t h a n where power is used, the l a n d occupied b y
such plant is as^es^ed to t h e ownei a t the average assessed valuation of improved farming land in said t o w n .
Forest land. L a n d not less t h a n 5 a a c s in tuca, not exceeding 52") per acre m v a l j e ,
and bearing timber of more t h a n 10 years growth, m a y be classified as f o i c t land and
Thereafter taxed at the local rate, but"at n o t to exceed 10 mills in a n y case u p o n the t r u e
and actual value of the land and timber as sepaiately established when c l a r i f i e d A
revaluation of both land and timber separately is m a d e 50 years after t h e original classification and such valuation is subject to a n annual t a x at the local rate b u t not to exceed
10 mills for another p e n o d of 50 vears. Thereafter, p i o \ i d e d such classification has bten
continuously maintained, such tand a n d Umber is re\ alucd sepaiaicly w h e n e \ e r necessary a n d assessed annually a t the local rate
Yield tax on tinuer. Whenever a cutting of timber is m a d e on l a n d so classified except
for domestic use, the n i a t m a l icmoved is subject to a graduated yield tax as followi,
When the cutting is m a d e within 1 to 10 years after clas^hcation, 2 per cent of yield,
11 t o 20 years,,! percent, ?1 to 30 y e a r s 4 per cent, 31 t o 40 years, 5 per cent; 41 to 50 y e a ^ s
6 per cent; orver 50 years, 7 per cent. There is a yield t a x of 10 per cent of value of material
removed m cutting of trees not more t h a n 10 > ears old on l a n d classified as forest land
Money loaned on interest, secured b y a mortgage on ical estate in t h e S'ate, w i t h a n
agreement that tho borrower shall p a y the ta\e», is not taxed (on the credit) to the
extent of tho assessed valueT of t h o mortgaged land B u t the excels of the loan is taxed
where the lender resides, w here there is no agreement for tho borrow cr to p a y the ta w,
the credit is a ^ c s s e d only where t h e real estate is situated Mortgages on real estate m
other States arc taxed as personal property to resident holders

on

2

By town board
S E C . 4. Equalization.—The board of relief in each
p0TTew
of boa'd
appeals from the valuation of the assessors and equalizes
r

*

town hears
and adjusts
the valuations on the assessment list of the town. It may increase
valuations and assess persons and property omitted by the assessors;
it may also reduce the list and make certain deductions for indebtedness where lists have been duly given in. An appeal lies from the
board of relief to the superior court of the county.
1
T h e t o w n board or relief, consisting of not les* t h a n t w o nor more t h a n live members,
elected a t the annual t o w n meeting for either tw o or three years, a n d the t o w n board rof
finance, composed of HX electors a n d taxpayers two members clccted annually f a
period of three years. Thu to^ n clerk selves as clerk" of the board.




TAXATION A N D REVENUE LAWS—CONNECTICUT.

59

S E C . 5 Tax rates —The amount required for State purposes is voted S t a t e r a t e fixby the general assembly. The State tax is imposed upon the towns by e(l l>y asseTnDl rthe general assembly in the proportion which the total levenue received
yeaily from diiect taxation m each town as averaged for the three fiscal
years next preceding is to the total of such revenue as averaged for the
same time m all towns in the State. It is the duty of the selectmen to
levy the amount of taxes due therefrom upon the town list
The county tax is imposed upon the towns by the representatives C o u n t y t a x ,
chosen to the general assembly from all the towns m the county and the h o w d e t e r m i n e d ,
senators resident in the county at a meeting to be called by the county
commissioners The tax is appoi tioned to and paid by towns m the proportion which the total revenue received yearly from direct taxation m
each town as aveiaged for the three fiscal years next preceding is to the
total of such revenue as averaged for the same time m all towns in the
State. For lepairs on a courthouse or jail, not to exceed $600, may be
levied by the county commissioners and apportioned among the towns.
The amount of taxes to be raised for town purposes is determined at T o w n t a x e s
the annual town meeting, and the selectmen of the town make out rate
meeting 1
bills with the proportion which each individual is to pay according to
the assessment list. When any town neglects to vote the necessary
taxes, its selectmen may make a rate bill for the same.
3
S E C . 6. Collection.—Collection is made by the town collector as By town col,
for town taxes If any town fails to pay its portion of the State tax by lector,
the 10th day of November, execution is to issue against the estate of its
selectmen for the sum due, and if returned unsatisfied, then against the
inhabitants of the town, who are to be reimbursed by the town. Collection of the county tax, as of town taxes, is made by the town. If any
town neglects to pay its county tax, the county treasurer may issue
execution against the goods and estates of the inhabitants
Taxes are due upon notice for three successive weeks by the tax col- W h e n t a x e s
lector, and taxes unpaid one month after the date specified m such notice fare due; penalty
bear interest at the rate of 9 per cent from such date. Collectors may, o r nonpayment,
if necessary, l e w on chattels, realty, or attach the bodies of delinquents.
The lien on real estate attaches fiom October I in the year previous to
that in which the taxes become due
S E C 7. Poll taxes —All persons between the ages of 21 and 60 years. P o l l tax for

e x c e p t i n g as otherwise specially provided b y law, are liable t o p a y a State and town

personal tax of §2 for State and town purposes. - This tax is due and pSya^le-'exempt
payable annually on February 1, and failure to pay may be punished Hons. T
by imprisonment Persons exempt include. Students in colleges and
incorporated academies; active members of all fire departments, engineers and members of fire departments, having served five years; honorably discharged field and staff officers or any officer, musician or private who has performed military duty during the preceding year; honorably discharged members of militia who have served 3 years, and exeoldiers or sailors of the United States Mayors and aldermen or selectmen may abate the tax at any time for indigent sick or infirm persons
S E C . 8. I n h e r i t a n c e tax.—All property owned by any resident of
PROPERTY
the State at the time of his decease, except real estate without the State, ttr0a n s f e r s s u b j t
and all real estate and tangible personal property, including stocks, tax *
bonds, and choses in action owned by nonresidents," evidences of ownership of which are actually within the State, and shares of stock or registered bonds of corporations organized under the laws of the State, which
pass by will or by the provisions of the general statutes relating to the
distribution of intestate estates, and all gifts of such property of a decedent by deed, grant, or other conveyance made in contemplation of
the death of the grantor or donor or intended to take effect at his death,
and all such property which passes by the exercise or nonexercise of a
power of appointment created by a will admitted to probate after May
19, 1915, or the exercise by will of a power of appointment whenever
created is deemed to be a disposition of property taxable in t h e same
3
Elected a t t annual t o w n meeting for 1 year except in I case in which his t e r m of
office is 2 vears.




60

TAXATION AICD REVENUE LAWS—COXIsECTICUT. 60

manner as though the property to which such appointment relates belonged absolutely to the donee of such power, ana had been bequeathed
and devised by will, are taxed as follows
'When the net estate of a resident of the State passes to—
Class A—Parents, grandparents, wifo, husband, lineal descendants, adopted child or
Classes of bene
lineal descendants of same, or adoptive parents,
flciarles.
Class B— H u s b a n d or wife of any child of such resident, any stepchild full 01 half
brother or sister or any descendant of such brother or sister.
Class C—Any person, corporation, or association not m Class A or Class B—
The tax rate is—
T a x rates.
On all a m o u n t s Exceeding—
$500 u p to and including 525,000
$3,000 u p to and including $25,000
510,000 u p to and including 325,000....
$25,000 up to and including $100,000 . .
$100,000 u p t o and including $200,000..
$200,000

Class A .

Class B . J Class C.

Per cent.

Per cent i Per cent

r

4 i

Property of Property of nonresidents within the jurisdiction of the State, passing
nonresidents by devise, bequest, or according to provisions of general statutes for
8*per c e n t f
distribution of intestate estates, is taxed at 8 per cent, without exemption unless certain information is furnished in which case the rates governing resident estates are applied, and such percentage of the exemptions for each of the three classes specified as the net estate of the nonresident within the State is of the total net estate, is allowed.
Life estates; "When an estate or annuity passes to a person or persons for a life or
X
COm
pu7ed?
" limited term with a remainder over to another or others it is taxed as an
absolute devise or bequest to the person or persons of the class to which
the annuitant or tenant for life or limited term belongs. If at the termination of such annuity or tenancy the estate passes to a person or persons of a class liable to a greater or less tax, the tax is recomputed as
though no limited estate had intervened and the difference between
the respective taxes is either required of the remainder man or refunded
to him by the S tate.
Exemptions
The following exemptions are allowed:

allowed.

T o beneficiaries named In class A, all property valued at SJO.OOO or less; cla^s B , $3,OCO,
a n d class C, $500 All property passing to or In trust for t h e benefit of a n y corporation
or institution within the State which receives State aid or for the use of a municipal corporation for public purposes within t h e Stato a n d all gifts of p a i n t i n g , pictures, books,
engravings, bronzes, curios, bric-a-brac, arms a n d armor a n d collcction^ of ai t i d e s of
public interest passing t o a n y corporation or institution of t h e £tate for preservation or
free exhibition, a n v gift not to excced §300 t o a n y associatirn m t i u s t for the p c r r e t u a l
care of cemetery lots, all bequests to a n y relicuous, educational, liteiary, charitable,
missionary, benevolent, hospital or infirmary corporation, including these*organized for
Bible or tract purposes, oi for t h e enforcement of laws relating t o children or a n i m a L ,
incorporated under tbo lav»s of another b + ato or T c i r i t o r j of the United States or of a
foreign country, provided t h a t the l a v s of such State, T c r u t o r y , or countrv exempt
f i o m inheritance a n d transfer taxes or do not impose such taxes u p o n property bequeathed b y a resident thereof t o similar corpoiations organized under the law s of Connecticut.

Proceeds for Executors and administrators are liable for all succession taxes,
use of State.
with interest at the rate of 9 per cent from the time when taxes are
due. The State treasurer collects the taxes for the use of the State.
Estates liable
The taxable property of any estate in excess of $2,000, except that
for property es- which passes to a widow or minor children, which has not been taxed
t h e last
prio r ^ o decease
P e r i o d before the decedent's death in which it was
of owner.
liable to be taxed is subjected to a tax of 2 per cent per annum for five
years on its appraised inventory value The executor may turnish
evidence that a tax had been paid or that the property had 'not been
owned for the whole or a portion of this five-year period, in which case
the assessment is corrected to cover only such period as the property
actually escaped taxation. This is an estate tax in the nature of a
penalty and is payable by the executor before his account may be
allowed by the court of probate having jurisdiction. One-fitth of the
tax is retained for the use of the State and four-fifths is transmitted to
the treasurer of the local taxing district in which the decedent last
resided.




TAXATION AND REVENUE L A W S — C O N N E C T I C U T .

61

SEC. 9. Corporation taxes.—Corporate property of domestic and e r f e l J|* a l p r o p *
foreign corporations, whose stock is not subject to taxation and which
are not required to pay a direct tax to the State in lieu of other taxes
is listed for taxation in the towns as is the property of individuals.
Special corporation taxes are—
ration taxc?*P°*
Steam and electric railroads and street railways not operated during t h e year are assessed
a t a fair valuation b y t h e board of equalization which imposes a t a x of 1 per cent of such
v a l u a t i o n u n o n t h e owners.
Samnos banks are required t o p a y to the State a n a n n u a l franchise t a x on t h e excess
of their deposits, exclusive of surplus over S50,000, a n d over t h e a m o u n t invested m bonds
of t h e State, or a n y t o w n or city thereof m aid of t h e construction of a n v railroad which
is e x e m p t from t a x a t i o n a n d also over t h e a m o u n t invested m stocks of banks, national
banks, a n d t r u s t , insurance, investment, a n d bridge companies on April 1, 1901, a n d
still held
T h e r a t e of t a x equals one-fourth of 1 per cent of t h e a m o u n t of its deposits
remaining, less t h e a m o u n t of local taxes on real estate m Connecticut, T h e t a x is p a y able one-half b y t h e 20th of J a n u a r y and one-half b y t h e 20th of July. T h i s t a x is i n lieu
of all other taxes. Other b a n k s a n d trust companies h a v i n g savings d e p a r t m e n t s p a y
t h e s a m e t a x on all savings deposits as is required of savings b a n k s .
National banks h a v i n g savings d e p a r t m e n t s a n d paying interest on deposits therein
are required t o r e t u r n a n n u a l l y t o t h e assessors of towns, boroughs, or cities i n which
depositors in such d e p a r t m e n t s reside a list of such depositors a n d t h e a m o u n t on deposit
b y each. Such a m o u n t s are added b y t h e assessor t o t h e t a x list r e t u r n e d b y such
depositors if n o t alreadv included, together w i t h a 10 pel cent p e n a l t y T h i s does not
a p p l v t o b a n k s which elect t o p a y t h e t a x t o t h e State u p o n their savings deposits as
lequired t o be p a i d b y savings b a n k s .
Foreign insurance companies of other States doing business in Connecticut are required
to p a y retaliatory fees a n d taxes or t h e same as are imposed b y such other States on
Connecticut companies
Insurance companies organized under the laws of foreign governments a n d licensed t o
transact business i n t h e State are required t o p a y a t a x of 2 per cent of t h e a m o u n t of
p r e m i u m s received from such business. These taxes are payable b y March 1.
Shares of capital stock of eiery bank, State and national, and trust, insurance, and bridge
companies are t a x e d 1 per cent on t h e m a r k e t value of such shares on October 1 on t h e
basis of s t a t e m e n t s b y t h e coiporation. T h e t a x is p a y a b l e before t h e last d a y of Febr u a r y b y t h e corporation t o t h e State treasurer. T h e State remits t o t h e t o w n s m which
t h e stocicholders are resident t h e t a x on resident stock, a n d t h e towns m a k e t h e apport i o n m e n t s t o t a x i n g districts. Nonresident n a t i o n a l b a n k stock taxes are remitted t o
t h e ton n i n which t h e b a n k is located. Taxes on other nonresident stock are k e p t b y
the State T h e a m o u n t of taxes p a i d b y t h e corporation on its real estate m Connecticut
is deducted.

The following corporation taxes are levied annually:
Annnal t a x e s
on certain corpoOn water, gas, electric and power companies, H per cent u p o n gross earnings from opera- rations; r a t e s ;
tions w i t h i n t h e State m lieu of all other taxes pavable to t h e State, including those on when
payable;
shares of stock, bonds, or other evidences of indebtedness issued b y such corporations, reports required.
On steam and electric railroad and street railway companiesf Zb per cent u p o n t h e gross
earnings of s t e a m a n d electric railroads, other t h a n street railways, a n d 3 per cent u p o n
t h e gross earnings of street railways within t h e State, i n lieu of all other taxes including
those on stocks a n d bonds in t h e h a n d s of the holder, except t h a t real estate n o t exclusively
u«=ed i n t h e business is locally assessed a n d t a x e d , t h e a m o u n t of such taxes being ded u c t e d f r o m t h e a m o u n t of gross earnings taxes.
On express, telegraph, telephone, cable, dtning, sleeping, chair or parlor car companies,
and refrigerator, oil, stock, fruit, and other car companies, as follows:
E x p r e s s companies, 2 p e r cent u p o n gross earnings;
Telegraph, cable, a n d all car companies, 3 p e r cent u p o n gross earnings;
Telephone companies, 4 per cent u p o n gross earnings.
T h e ^ e t a x e s are m lieu of all other t a x a t i o n except t h a t real estate owned b y such
companies is assessed a n d taxed where it is located
Reports required• T h e companies mentioned i n t h e three preceding paragraphs are
required t o r e t u r n t o t h e S t a t e t a x commibsioner 1 b y March 31 a sworn s t a t e m e n t of their
gross earnings f r o m operations for t h e year ending December 31 next preceding. T h e
board of equalization determines the gross earnings w i t h m t h e State a n d imposes t h e
t a x which is d u e J u l y 15 a n d is a lien on t h e p r o p e r t y u p o n which laid. If not p a i d b y
J uly 25 t h e t a x bears interest a t t h e rate of 8 per cent per a n n u m u n t i l p a i d if p a i d w i t h o u t
legal proceedings for recovery, otherwise at 10 per cent per a n n u m .
Domestic insurance companies doing business i n whole or i n p a r t u p o n t h e p l a n of
m u t u a l insurance, including companies whose pohey holders participate in profits, p a y
a n a n n u a l franchise t a x of 3} per cent of t h e t o t a l a m o u n t of interest, dividends, rents,
a n d other i n v e s t m e n t income actually received exclusive of rents received from real
e s t a t e s i t u a t e d a n d t a x e d w i t h i n t h e State, interest on evidences of indebtedness e x e m p t
f r o m t a x a t i o n , a n d income of stock o t h e r s ise liable t o t a x a t i o n . This t a x is i n lieu of all
other t a x e s except u p o n real estate a n d u p o n capital stock* Companies are required t o
r e t u r n t o t h e t a x commissioner b y March 1 a n n u a l l y a sworn s t a t e m e n t of receipts during
t n e year e n d i n g December 31 n e x t preceding. T h e t a x is d u e April 1 follow i n g a n d unless
p a i d b y April 10, bears interest from April 1 at 8 per cent per a n n u m u n t i l paid if paid
w i t h o u t legal proceedings t o recover s a m e , otherwise a t 10 p e r cent per a n n u m .
- Annual income tax: All companies not specified which are required t o report t o t h e
collector of i n t e r n a l revenue for the a - s e g m e n t a n d p a y m e n t of a n income t a x p a r a n
a n n u a l t a x of 2 per cent u p o n n e t income, for t h e fiscal or calendar year n e x t preceding,
which is t a x a b l e b v t h e United States. T h i s t a x is m lieu of ail other taxes except t h a t
on increased capitalstock. Such companies a t e required t o r e t u r n t o t h e t a x commissioner
a n n u a l l y b y A p r i l 1, or w i t h i n 60 days after t h e close of t h e fiscal y e a r , if such year
e n d s between J a n u a r y 1 a n d A p n l 1, u n d e r oath, a t r u e copy of t h e last r e t u r n m a d e t o
* A p p o i n t e d b y the governor for a t e r m of 4 years.




62

TAXATION AICD REVENUE LAWS—COXIsECTICUT. 62
the collector of internal ievenue of the annual net income accuung from all sources in
tho fiscal or calendar year next preceding The tax commissioner apportions the tax
when a company docs i n t e s t a t e biLinei=s on a b a t i s of the \aluo of real and tangible
personal propcitv within and without the State, and computes the "anic The tax is
due August I and thereafter upon 10 days' notice and demand'thcrefor b y the treasurer ?
per cent of same is added to amount of tax unpaid and interest at the rate of thiee-fourths
of 1 per ccnt pet month The tax is a lien upon real estate of such companies w lthm the
State

SEC. 10. Business, occupational, professional, and miscellaneous license taxes and fees.—License taxes and fees are imposed by
the State as follows:
On business ac1. On certain business activities (annuallv unless otherwise

Imposed

by

state.

tirltles*

stated).

Amusements: A tax of one-half of 1 per ccnt is imposed upon each 10 cenb. admission
paid to motion picture shows, theaters, or opera houses, and a tax on tho permanent use
of boxes or seats m an opera house or place of amusement equivalent to 5 per cent of the
amount of admission to a similar box or seat for each performance; three-fourths of 1 cent
for each 10 cents of admission paid to anv roof gatden, cabaret, or similar performance
to which a charge of admission is vhollv or in part included m the pi ice paid for refreshments, service, oi meichandi-e, price of admission to be deemed 10 ver ccnt of amount
paid, on ti< Lets of admission sold m excess of not more than J"> cents of the established
ticket office nrice,2^ per cent of such excess, and if snld at an excels of over 25 cents, 2>
per cent of the whole amount of such excess Monthh' returns to the tax commissioner
of sales made and taxes collected are lequired, and the tax is due and payable when such
return is made Quarterly the State treasurer shall pav to countv treasurers one-half
the moneys received from*the tax commissioner, each count}'s portion being ba-ed on
the ratio of its population to the state population.
Amusements in public parks, S15
Bottling wTatcr and beverages, S20
Dairy products, dealers in, 50 cents per mouth
Drugs, permit to sell certain, S3
Explosives, license to manufacture, store or sell, §5
Gasoline and other motor fuels, sale of, 1 cent per gallon sold, payable monthly
fnsane asylum, conducting private, $50 annually first year, ?25 annuallv thereafter
Mercantile and manufacturing establishments (other t n a n corporations V Individuals,
partnerships, fiduciaries, and associations engaged m retail or wholesale mercantile
business orin manufacturing pay annually on the entire gross income of such business
conducted within the State, $1 on each $1,000 or fraction thereof from retail mercantile
business or manufacturing, and 2> couts on each $1,000 or fraction thereof from wholesale
mercantile business. Taxpayers are required to make ail annual return of gross income
from such busmessto the t a x commissioner who assesses the t a x which is due on demand
of tho State treasurer who is empowered to collect the tax and impose penalties for nonpayment of same Twenty-five per cent is added to taxes unpaid after 15 days after
demand is made and interest at 1 per cent per m o n t h from the date on which such taxes
were due A minimum t a x of 55 is assessed in all cases Taxpayers who report over
$5,000 gross income and claim a loss in the conduct of their business, upon allowance of
the claim, pay tho minimum tax only, if on investigation the loss is disallowed^ the
regular rate applies. Taxpayers aggrieved at assessments m a y be given a hearing if
application therefor is made within 10 days from receipt of demand Appeal from the
residt of such heanng m a y be taken " a s an exclusive r e m e d v " within 10 days from such
hearing to the superior court of Hartford County.
Motion-picture exhibitor, $10
Oleomargarine, butterine, and renovated butter, manufacture of, <$100, sale of, m
quantities in excess of 10 pounds, $30, In quantities of 10 pounds or less, $6, use of, b y
hotels, restaurants, dining-rooms, or bakeries, $3.
Oyster vessels, under 5 tons, $15, for each ton over 3 tons, S5.
Pharmacy, $1.
Occupational
and professional
licenses; examinations.

2. Occupational and professional licenses, for which examination b\
State boards of examiners is generallv requned:
Accountant, certified public, $25. certificate without examination to accountant from
another State provided such State grants similar privilege to accountants of Connecticut,
Barbers, 35. annual license, SI.
Chiropodist, 125. license, $2. Admission upon certificate or another State, $10
Chiropractic, 325, annual renew al, $2.
Dental hygiemst, $10.
Dentist, $25.
Embalmer, not to exceed $10, a n n u a l renewal, not exceeding So
Insurance broker, $10.
Itinerant vendor, State fe^ of $100, local fee, $50.
Midwife, 315
Moving-picture maclnue operator, $3
Nurse, So
Optometrist, <25, registration on certificate of another State,$50, student; of optometry
I registered optometrist's office, certihcate of fact of, SI.
Osteopath, $25
Pharmacist, $5, assistant pharmacist, S2 annual renewal, $2 registration on certificate
f another State. $L0.
Physician, $15.
Veterinarian, $10, renowTaI, $1




63

TAXATION AICD REVENUE LAWS—COXIsECTICUT.
3. Miscellaneous licenses'

Miscellaneous

licenses.
AdieHismg signs 5 mills per square foot of same.
Boxing una wrestling exhibitions 15 per cent of total receipts from paid admissions.
Explosives. Permit t o procure or transport, 25 cents.
Fish and game licenses. Fishing m salt water with nets or seines, b y nonresident,
annually,
Fishing b y nonresident from State requiring same, license' $2. Lobsters,
license to catch, aliens and nonresidents, $15. Birds, nests, and eggs for scientific purposes, license to collect, SI. Hunting license, resident, SI; nonresident. S10, alien, $15,
a n d 25 cents additional as recording fee. "Wild fowl or deer, license to breed and sell, S2.
Motor lelucles- Annual registration* Commercial motor vehicles, equipped with
pneumatic tires, capacity of 1 ton or less, S22.50,1J tons, £30, 2 tons, $37 50, other commercial vehicles with capacity of 1 ton or less, $30, plus S10 for each additional \ ton up to
3 tons 3 to 6 tons, S70 to ^250, plus $100 for each additional ton above 6 All other motor
vehicles, except steam or electric ; including motor cycles, 8 cents for each cubic inch or
fraction thereof, of total piston displacement, electric or steam motor vehicles, 75 cents
for each unit of horsepower Minimum annual fees Commercial motor vehicles, £22 50
passanger vehicles except electric, steam, or motor cycles, $15, electric motor vehicles or
motor cycles, <55, steam vehicles, $15. I n addition, public service vehicles, other t h a n
jitneys, with seating capacity for seven or less, M5 plus $2 for each additional seat u p to
20, $5 for each seat i n excess of 20, and $10 for each seat m excess of 40, jitneys with seating
capacity for 5 or less, S15 plus for each additional seat up to 20 ?5 for each seat in excess
of20,and<S10foreachs3atm excessof 40 passengerand commercial vehicles, $2 additional
for each sido car on motor cycles, S5. Motor vehicles owned or temporarily m the custodv
of a dealer or repairer, S10 for each pair of number plates u p to a n d including 12 pairs
with m i n i m u m fee of $50. Motor cycles, S4 for each sot of number plates Transfer of
registration of motor vehicles, SI except between different classes in which case fee is
S2, motor cycle or side car, 50 cents, Motor vehicle engines owned b y manufacturers and
tested and operated on highways of State, S2 m addition to a minimum manufacturer's
fee of «50 which entitles him to 5 pairs of number plates a n d additional pairs u p to and
including lOatSlOperpair, The minimum annual feeassessed agamstanymanufacturer
of motor vohicles shall be a sum equal to $20 for each set of number plates furnished.
Fees are charged as follows. For copy of certificate of registration or operator's license,
cents, n u m b s r plates to replace lost or mutilated plates, SI per set, plates of same number as those lost or mutilated, $5 Certificate of record, $1.50 Copy of accident report.
$1 Other copy 60 cents per page or fraction thereof. Testing devices or accessories,
actual cost plus 25 per cent, minimum fee, $100, except headlight devices for which $50
is charg3d Temporarv registration for 10 days or less, passenger or dealer's car or motor
cycle or side car, $2 pubhc service motor vehicles, $2 per day, commercial motor vehicles
under 3 tons capacity, ?5, over 3 tons, $10, operator's license, $3, pubhc service operator s
license, S5; examination of operator or of a n y pubhc service motor vehicle, §2.

4. Fees collected and paid into the State treasury, as follows:

Certain

fees

Airships- Registration, $5; license t o operate, $2, exarmnation a n d tests of applicants S f j j ? ^
to operate, not to exceed S25.
Banks and trmt companies: Filing list of stockholders, $10.
Boilers. Inspection of boiler lnteraallv and externally while not undei prcssnie, $7.50,
externally while under pressure, $2.50. b u t not more t h a n S10 m a v be collected for the
inspection of anv one boiler during the year.
Certificate and seal of secretary of state, SI
Certification of fact of record* Under seal, $2.
Corvorations: Charter fees, $1 per 51,000 of authorized capital stock a n d SI per SI,000
of authorized increase b u t m n o case less t h a n $50. Corporations organized under special
laws p a y m addition $100 for their charters Filing and recording certificate of incorporation, $10, certificate of amendment, S10. Certification of copies of certificate,
copies
of same, 75 cents per page b u t not lass than ?2 and SI for certificate a n d seal. Filing a n y
document not otherwise specified, $2, recording same, $2 for 2 pages or less a n d 75 cents
for each additional page. Filing annual reports of corporations, 75 cents per pa;?e b u t
n o t less t h a n $2. Copies thereof, same rates. Filing certified copy of charter or certificate
of organization of foreign corporation, filing statement of same a n d filing appointment of
power of attorney, $50 annually.
Insurance companies' The insurance commissioner collects the following fees* Annual
fee, $10, annual-reports, $10, valuation of policies of domestic companies a n d secret and
fraternal societies, 1 cent per SI,000 of insurance valued, and 1 cent per SI,000 of revenue
computed on annuities a n d pure endowments; valuation of foreign life insurance companies a n d sacret a n d fraternal societies, same as States impose on like Connecticut companies; filing additional papers, 25 cents, certification of valuation, organization or
authority, S2; certified copy of license, S2f copy of report of certificate of condition to be
filedin a n y other State, $10, filing cony of charter, S10, certificate of authority, $5. Surety
or deed of settlement, §30, a n n u a l statement, §20, license to company, $50, agent's certificate, §2. Foreign insurance company to act as agent; Filing copy of charter, $30
l u n u a l license, $50 annual statement, S20, certificate of authority, 52. Fraternal benefit
soactie3 p a y the following foss to the insurance commissioner: Servicc of process, §2
filing certified copy of charter, $5, annual report, S5, certified copy of same, S3, annual
h c a i m , $5 filing any oth3r paper, 25 cents, valuation of certificates, same as other insur•mcs companies, certificate of organization or compliance, SI; certified copy of permit, $1.
retaliatory fees are required of fraternal benefit societies organized under the laws of
States which impose upon such societies fees m excess of those specified.
Judge of probite' Certification of official character of,
Oil or mining corporations offering any security or obligation for sale. Must secure a permit
from t h e b a n k commissioner a n d ' p a y the following fees Filing statement, $100; examination, $300, renewal, S25.
Private bills: Copies, $5 per legal page.
Trade-union laheh Certification of record of, 51.

All fines, forfeitures, and penalties belong to the State, unless other- Fines* etc., bewise disposed of bv law, except that fines imposed by a justice of the
Jo State;
peace go to the town.
exception.



TAXATION AICD REVENUE LAWS—COXIsECTICUT. 64
Annual
licenses.

toirn

The following license fees are collected annually bv towns:

"
Auctioneers, discretionary with town bicycle side paths, 50 cents t o SI. dogs, for each
male or spayed female, SI and 25 cents for registration for each unspayed female, S10
and 25 cents for registration* kennel license, S25 for 10 dogs, S50 for over 10 dogs exhibitions, discretionarv w ith town itinerant vendors, local license, S50 junk shops and secondhand shops, S2 toSlO lodging houses. S10 m a t e r n i t y hospitals, discretionary with town;
motor boat, registration of, nonresident, 50 cents: pawnbrokers, $50.

SEC. 11. No income tax.—There is no "income tax law" in effect
in Connecticut, but see income tax on certain corporations, sec. 9,
Corporation taxes; also sec. 10, Mercantile and manufacturing estabS c h o o l dis- lishments.
tricts; tax levy. g ECt ^ . School revenues.—Towns may form school districts which
have power to levy taxes for various school purpose* upon the property
in the district. District taxes are laid on the assessment list of the
town as corrected for the purpose by the town assessors and selectmen. There are no restrictions on the rate of school levy, except in
D i s t r i b u t i o n of towns including within their limits citie3 that provide for schools,
b)
comptroller
The State comptroller distributes from the income of the school fund
and other State funds to the town treasurers S2.25 for each child between 4 and 16 years of age. Certain towns having valuations of
S500,000 to
500,000 may receive from the State fund further sums of
from 20 per cent to 75 per cent of the amount expended for teachers'
salaries, provided such towns shall have levied and collected a tax of
6 mills for the maintenance of schools and shall have expended in the
support of schools a sum equal to §30 for the year for each child in average attendance.
4
7
" T o w n d e p o s i t ^ The * town deposit fund* of money derived from the United States
fund."
ig deposited with the towns and the income applied to public schools.
Organization
g E C . i 3 . Fire, sewer, and other districts in which special taxes
and
assessments.e '
assessments may be levied.—Upon petition of 20 or more legal
voters and taxpayers in a town, not residing within the city or borough
limits in such town, special districts may be organized which have
power to levy and collect taxes for the purposes of extinguishing fires,
constructing drains and sewers, sprinkling or lighting streets, planting
and caring for shade trees, building walks, and carrying on various
other activities. The costs of certain improvements may be paid for
in part by special assessments against specially benefited property.
NO

tax

INCOME

-




DELAWARE.
Sec.
Page1. Constitutional provisions summarized . . . . 65
2. General property taxes
63
3. Assessment
66
4. Equalization
66
5. T a x rates
66
6. Collection
66
7. Poll taxes
67
S Inheritance t a x
67

Sec.
Page.
9 Corporation taxes
6?
10. Business, occupational, professional, and
miscellaneous license taxes and fees
68
11 Income t a x
70
12. Municipal revenues
71
13. School revenues
71
14. Drainage districts
72-

SEC. 1. C o n s t i t u t i o n a l provisions summarized.—All taxes shall ti IJnl / f ? r f
be uniform upon the same class of subjects and shall be levied and**^^*
*
collected under general laws, but the general assembly may exempt
such property as m its opinion will best promote the public welfare
The general assembly shall provide for levying and collecting a capi- n P o 1 1 t a x (®ec*
tation tax from every citizen of the State of the age of 21 years or 0J '
upward, but such tax shall be uniform and used exclusively in the
county in which it is collected.
In all assessments of real estate for taxation the value of the land
and of the buildings and improvements thereon shall be included.
And in all assessments of the rental value of real estate for taxation the
rental value of the land and of the buildings and improvements thereon
shall be included. The foregoing provisions shall apply to all assessments of the value of real estate or the rental value thereof for taxation
for State, county, hundred, 1 school, municipal or other public purposes.
Shares of ther capital stock of corporations created under the laws of stock* when noiS^
this State, when owned by persons or corporations without the State, taxable (Art. IX,
shall not be subject to taxation.
sec. 6). _
All real and personal property used for school purposes, where t h e e r t y exePra°pt
tuition is free, shall be exempt from taxation and assessment for public (Art. X, sec. S).
purposes.
SEC. 2. General property taxes.—Although the State has not for- Not nsed by
ta
mally surrendered its right to impose this tax, it is not used at present. ®C o a n t y a n d
present.
All real and personal property, including ground rents, not specially
l f
ti n
exempt, is subject to taxation for county and local purposes.
taxation.
Exemptions from the property tax are*
Exemptions.
1. P u b h e property.
2. Property of churches, cemeteries, religious societies, colleges or schools, and charitable corpoiations.
3 Charitable homes for reformed women to value of $25,000.
4. Homes for incurables to value of $15,000.
5. Soldiers* rest rooms.
6 Property used for purpose of carrying on settlement work.
7. Lands and buildings of incorporated college fraternities, and homes maintained by
charity for use of deaconesses of anv church of this State, to value of 310,000,
S. Lands and tenements of Young Women's Christian Association, Salvation Army,
and Historical Society of Delaware.
9. Relief associations for volunteer firemen maintained by chanty to value of S25,000.
10. Bonds of city of Wilmington.
11. Shares of stock m domestic corporations owned by persons or corporations without
the State.
12. Provisions necessary for use and consumption of owner and his family for a year,
not including livestock.
13. Farming utensils.
14. Working tools of mechanics or manufacturers
15. Implements of a person's trade or profession
16. Stock on hand of a manufacturer or tradesman.
17. Household furniture other than olate.
IS. Grain and other produce of land.
19. Wearing apparel.
20. Ready money.
21. Goods, wares and merchandise imported
22. Vessels trading from any port of the State
23. Railroad property within the right of way is technically exempt, as railroads are
taxed otherwise for State purposes.
1 A hundred is a subdivision of a county, New Castle County having 11, Kent County
9, and Sussex County 13 hundred*.




65

66

TAXATION AND HEYENTE LAWS

DELAWARE,

At full ^alue
SEC. 3. Assessment.—The assessment is made at the full and true
3
by board of as- v a l u e b y t h e b o a r t i 0f assessment in each county, a general assessment
Often made.
of all propeity being made every four years m Kent County, every six

years m Sussex County, and annually m New Castle County. Personal
property and new buildings, additions to and improvements of real
estate are assessed annually in all the counties The assessed value of
real property which has been sold or transferred during the year is also
revised. The board is required to personally inspect each tract or
parcel of land for the purpose of ascertaining its true value.
Taxpayers
Assessables are required to report a true, full, and complete list of
m u s t s u b m i t their real and personal property to the board on forms of schedules
property list.
f u m i s } i e ( j by it. Failure to do so may be punished by fine or imprisonment, or both.
Board
memThe property of members of the boaid of assessment is assessed by the
bers, how as- l e v v court,
*
"fifisscd*
Revisionoflisfc
SEC. 4 Equalization.—The board of assessment levises and coi3
by board of as- r e c t s the list, equalizes all assessments, and certifies to the levy court
tota
tlonrnent among the
* assessed valuations as a basis upon which the court may fix
hundreds.
the rates for the road tax, the poor tax, and the county tax These
taxes are then apportioned among the hundreds at a certain late per
$100 of assessment
state rate do- S t agtEC>a 5. t o b e rates.—Whenever the geneial assembly shall order a
Tax
e t x
dltor.
levied on property, the auditor shall determine the rate
per cent of the assessment of persons and of personal and real property,
standing upon the assessment lists, respectively, foi the time being, of
the several hundreds of each countv requisite to laise such county's
portion of the State tax, clear of all chaiges and of all allowances for
delinquency according to the best estimate he can make of such allowances. On or befoiethe third Tuesday of April next after the ordering
of such tax the auditor issues a warrant to the State tieasurer foi the
collection thereof.
c unt
ratcs
® 7
The levy couit fixes the rate of tax for general county purposes and
court.
roads and bridges in each hundied. Abutting land may be assessed
for road impiovements, and such assessments are a lien on the land
Road bonds or notes may be issued not to exceed in the aggregate the
amount of assessments.
Road taxes.
j n Kent and Sussex Counties a special road improvement tax upon
real and personal property in each repiesentative district may be
imposed annually not to exceed a total of $1,000.
The Sussex County "highway impiovement commission may issue
bonds, and the levy court m fixing the annual rate of taxation is required
to provide for the payment of the inteiest on and for refunding such
bonds.
Special taxes on leal and personal propertv are levied by the levy
courts for the purchase of oyster shells for load impiovement in Sussex
County as follows
Seaford H u n d r e d , 10 cents per $100.
Broad Creek H u n d r e d , 20 cents per S100.
Little Creek H u n d r e d , 30 cents per S100
Second representative district of Sussex Countv, 10 cents per $100.
First election district of t h i r d representative district, 10 cents per $100.

b 1 e aXfn ^ o a < l taxes are payable in money only and can not be commuted
by labor on the roads
_ Private roads are laid out, changed, or vacated under the jurisdiction of the Court of General Session, the costs of such roads being paid
by assessments on abutting land.
By receiver of SEC. 6. Collection.—In pursuance of public notices the receiver
4
t a x e s a n d j o i m - o f taxes and county treasurer shall attend in person or by deputy
pm

money o n l y .
P r i v a t e roads

when made.

——
3 There is one board in each countv appointed by the countv levv court. The board m
N<*u Cistle Countv ts composed of 4 members, 2 o*f w h o m m u s t b^'residents of the citv of
Wilmington, ippomt-1 Tor a t e r m of 4 \cMrs, m Sussex County, 3 m e m b e r s appointed
for b years and m ICcnt County, ^ m e m b e r s appointed for a t e r m of 4 veevrs.
^ 3 The levy court is composed of 7 commissioners elected for a term ot 4 y e j r s in New
Castle County 3 commissions^ elected for 2 years m K e n t County, and 3 commissioners
elected for 6 vear^ m Sussex: Countv
* One appointed i n Kent County b y l e w court for t e r m o f ^ \ e a r s , and 1 elected in
both Sussex and New Castle Counties for h t e r m of 4 years




TAXATION AND REVENUE L A W S - — I L L I N O I S .

67

not less than once in every month during the months of July, August,
September, October, and November of each year (in New Castle
County, every month of the year) at some convenient and public
place in each representative district to receive the taxes of any taxable
i n the district or of any taxable in any adjoining representative district,
and at such times or places he, or his deputy, shall sit at least six
hours on every day so appointed.
If taxes are not paid within 10 days after demand, they may be col- Penalty
for
lected by distress and sale of personal property. If the amount 0f n o n p a y m e n t '
personal property is not sufficient, the taxes revert on real estate and
tenements, and should the latter fail, the individual may be imprisoned.
On all taxes paid before October 1 there is an abatement of 5 per Discounts; indent; before December 1, 3 per cent. On all taxes unpaid on Janu- fSJe|eiay. aNre
ary 1. there is added one-half of 1 per cent per month until payment
is made.
SEC. 7. Poll taxes.—The levy court levies a capitation tax of not ta £T y p
more than $1.25 nor less than 25 cents, at a uniform rate throughout
t h e county in which it is levied, on every male citizen of the county
21 yeais of age or over. The proceeds of this tax are used exclusively
in the county in which collected.
SEC. 8. I n h e r i t a n c e tax.—-All property within the jurisdiction of p R O P E J t ?
the State, passing by will, grant, deed, or gift (except shares of capital t^tasfor Ws^of
stock of domestic corporations owned by persons residing without the state.
State) to any person or corporation, in trust or otherwise, shall be
subject to the following t a x for the use of the State:
When the property passes to—
Class A.—Husband,
wife, lmeal descendant or ancestor, a child b y legal adoption, Classes of t>en<wnfe or widow of a son, or h u s b a n d of a d a u g h t e r , of decedent or grantor, t h e t a x r a t e is eficlaries:
tax
1 p e r cent of t h o value a b o v e $3,000 u p t o $30,000, 2 p e r cent above $30,000 t o $100,000, rates.
3 p e r cent above $100,000 t o 3200,000, a n d 4 p e r ccnt i n excess of $200,000.
Class B.—-Brother oi sister, either of whole or half blood, of decedent or d e c e d e n t ' s
p a r e n t or g r a n d p a i e n t or a lineal descendant of a n y such b r o t h e r or sister, 2 p e r cent
of t h e value above $1,000 u p t o $25,000, 3 per cent above $25,000 t o $100,000, 4 p e r cent
labove $100,000 t o $200,000; 5 per cent in excess of $200,000.
Class C.—Anv person n o t described m A a n d B , 5 per cent of the value n o t exceeding
$25,00*1, 6 p e r cent above $25,000 to $100,000, 7 p e r cent a b o v e $100,000 t o $200,000, 8 per
c e n t i n excess of $200,000

Property passing to or in trust for any charitable, educational, Exemptions,
historical, or religious institution or to cities or towns for public improvements, and to the amount of 53,000 passing to beneficiaries in class A
and $1,000 in class B, is exempt.
The inheritance tax is a lien upon the estate until paid and is due ^ien; wheu t a x
-and payable within 13 months from the granting of letters testamen- p 7
tary or of administration. There is no provision for any discount for
prompt pavment or for interest in case of delay.
S E C . 9. Corporation taxes.—Annual taxes for the use of the State
taxes
*
for use of s t a t e ;
1T
•are imposed upon corporations as follows*
rates.
On every corporation engaged in carrying passengers intrastate b y s t e a m power on land
or w a t e r , 10 cents p e r passenger, soldiers a n d sailors n o t included.
On all railroads and canal companies organized under the laws of Delaware and doing
business in the State, 10 p e r cent on n e t earnings which are d e t e r m i n e d as t h e proportion
of t h e total n e t earnings of t h e c o m p a n y which t h e mileage In Delaware bears t o t h e
t o t a l mileage. On cach locomotive, $100; passenger car, $25; freight car, $10.
On railroad and canal companies, one-half of 1 p e r cent on t h e actual cash v a l u e of every
share of capital stock. T h e following railroads are allowed t o c o m m u t e all of t h e above
t a x e s b y p a v m e n t of specific a m o u n t s Maryland, Delaware & Virginia R a i l w a y , $500,
Delaware, Maryland & Virginia R a i l w a y , $1 500: W i l m i n g t o n & N o r t h e r n R a i l w a y ,
$5,000: Delaware R a i l w a y , $25,000; Baltimore & P h i l a d e l p h i a R a i l w a y , $30,000; Philadelphia, Baltimore <1 W a s h i n g t o n R a i l w a y , $50,000. T h e t a x e s t h u s c o m m u t e d are
m e r e l y suspended i n so far as the above-named railroads are concerned while t h e
specific a m o u n t s s t a t e d are paid in lieu of all State taxes.
On banks, State, national and savings, and eiery loan and trust comjxmv, one-fifth of 1
p e r cent on capital stock, surplus a n d u n d i v i d e d profits, which is i n lieu of all S t a t e
t a x e s e x c e p t franchise taxes.
On life insurance companies, 2 p e r cent on, groba p r e m i u m s less r e t u r n p r e m i u m s and
reinsurance; all other insurance companies, H p e r c e n t on gross p r e m i u m s ; domestic
fire insurance companies, $100 (Delaware S t a t e Giange M u t u a l F i r e Insurance Co
e x e m p t ) ; foreign guarantee a n d casualty companies, 1J p e r cent on p r e m i u m s . All
license fees are p a y a b l e t o t h e insurance commissioner for t h e use of t h e State.
On telegraph companies, 60 cents p e r mile for the longest wire m t h e S t a t e , 30 cents for
t h o n e x t longest, a n d 20 cents for every other wire in S t a t e .
On telephone companies, «ame t a x as on telegraph companies w i t h a n a d d i t i o n a l t a x of
25 cents on each t r a n s m i t t e r located i n t h e State.




TAXATION AND REVENUE

68

LAWS—ILLINOIS.

On corporations producing steam, gai,or electricity for heat, light, or power for sale, I mill
on the dollar of gioss receipts of the >ear next preceding New companies organized
during the year pay the sum of $50
On express companies, 6 per cent of gross earnings in the State and in addition a License
fee of £250 annually.
Annual franchise tax: Every telegraph, telephone, cablc,or electric light company;
every company organized for the distribution of electricity, heat, or power or for the purpose of distributing steam, heat, or power: every express company not owned by a
railroad company and not otherwise taxed, every company organized for tLe production,
distribution, or sale of gas, every parlor, palace, or sleeping car companv, everv oil or
pipe-line company; life insurance company; fire, marine, live stock, casual t^, or accident
insurance company, except mutual fire insurance compames which do not issue policies
on the stoek plan, incorporated under the laws of this State, after March 10,1899, shall
pay an annual tax for the use of the State b y wav of a licence for its coiporate franclu-e
This tax is based on a report made to the secretary of state showing, among other things,
the receipts within the State, and the rates arc* Telephone, telegraph, cable,and express companies, 1 per cent of gro^s receipts withm the State; electric heat companies,
two-fifths of 1 per cont of gro^s earnings together with 4 per cent on all dividend" in excels
of 4 per cent; pipe lines, three-fifths of 1 per cent of gross earnings, insurance companies
other than life, three-fourths of 1 per cent of gross premiums, life insurance compiuucs,
2 per cent of gio:s premiums, parlor or other car companies 1J per cent on gro-s receipt*..
Domestic mercantile, manufacturing, and miscellaneous corporations organized alter
March 10,1S99 pav annually a franchise tax as follows* "When the authorized capital is
under $25,000, So, £25,000 to $100,000, $ 10; $100,000 to $300,000, 520, $300 000 to So0u,000,
525, 5500,000 to 51,000,000, 550, over $1,000,000, $50 and S?5 for each 31,000,000 above the
first. If any company shows that it has not engaged m any busine=s ; one-half of the
above rates are charged, but m no ca^e less than $ >. Compames organized prior to the
date mentioned and corporations for drainage and reclamation of lowlands are exempt
These taxes do not apply to railroad, canal, or banking coiporations, purelv charitable
oi educational associations, savings b a n k s cemetery or religious corporations, manufacturing, mining, or mercantile corporations, the capital stock of which is invented in a
business in the State subject to a license tax for such business, or corporations 50 per
cent of whose stock is invested In business in the State. If any other corporation has
less than 50 per ccnt of stock invested in business m the State, it shall pay an annual
license or franchise fee but shall be entitled to deduction from its capital of the assessed value of real and personal property in the State. There is a general retaliatory
t l x against all foreign corporations.

imposed
*

SEC. 10. Business, occupational, professional, and miscellaneous license taxes and fees.—License taxes and ices are
imposed by the State as follows;
On business 1. On business activities*
ctlvltles.
tate

by

Auctioneer, $10 nonresident, J25.
Banks and trust companies, one-fifth of 1 per cent of true ^alue of capital *toek determined by adding amount of capital, surplus and undivided profits and dividing
result by number of shares outstanding Savings banks and sa\ mgs societies not having
capital stock outstanding, 2 cents per $100 of amount of average deposits held during vear.
Barber shop,So
Bi- and tri- cycle railway, $50.
Bill posting or distributing samples, S10.
Branch store, warehouse or distributing depot, maintenance of. 510 and 10 cents
per $100 of aggregate cost \alue of goods or merchandise for sale in excess of S5 000.
Building and loan associations, domestic, doing business in State only, $5, in State
and elsewhere, $25 foreign, doing business in State, §100.
Commercial feeding stuffs or fertilizers, manufacturer, importer, agent, or seller of
a n y brand of, SI annually for registration and 10 cents per ton told
Damaged goods and goods of insolvents or bankrupts, vendors of, $200 annuailv and
10 cents per Si00 of value of merchandise sold.
Deadly weapons (revolvers, stilietos, e t c ) sale of, $25 annuailv. License to carrv,
52 and SI to clerk of the peace for issuing same.
Dycmg or scounng establishments, 510
Eating house, 510.
Freaks or wax figures, license to exhibit, 421
Grain, fniits ana vegetables, wholesale buyers, sellers and shipper*, ?5 and 20 cent*
per $1,000 of cost value of commodities.
Haunted swing, ?20.

In Kent and Sussex Counties:
Hawkers and peddlers of fruit, vegetables and farm produce with \ebicle and one
horse, £25- two or more horses, 535 and S10 for each additional liorse. Liccnue to sell
clocks coffee or tea, S50 additional.
Peddler on foot, $50, one horse, §50, t\\ o horses, $75 each additional horse. $25, \ elude
with one horse, S100, two or more horses, S100 and $50 for each additional horse.

In New Castle County*
Huckster on foot, $10, with wagon and h o r ^ $15 for each viagon ^ i t h one hur-e f
more than one hor^c §25.
Peddler on foot 525, wagon and on? horse S35 more than one horse. ?"Q
Peddlers n o t cituens of fctate pay an additional licence fee of S100 for each county in
which they sell
Ice cream, pop corn waffles, and candy \endors of. £10, required in New Oa^te
County only.
Jugglery, practice of, $25.
Laundry, $25
Livery stable, $10.




TAXATION AND EE V E N U E LAWS

DELAWARE.

69

Manufacturers of goods, wares and merchandise, annua Iheenibe S J and one-fiftieth of
1 per cent of gross receipts.
Mercantile agency, S10.
Merchant, $5 annually and SI if cost value of merchandise purchased during the year
does not exceed S1.000 if more than SI 000, 10 cents per S100 of such \alue. Women
engaged as merchants with purchases of less than SI,000 value are exempt.
Merry-go-round, toboggan slide, switchback, scenic railway, shoot-the-shoots, to
conduct or exhibit, S75
Any other place of amusement for profit, $25.
Photography, S20, ltmerantphotographer, $25
Pool tables, billiards, thume board or bowling alley, SI 5 and S10 for second table,
board or alley; $5 for each additional table, board or alley (Required only m Kent
and Sussex Counties )
Pubhc baths, $10.
Pullman Palace Car Co , $300 annually.
Razzle dazzle, $25
Revolving swing, $50

A fee of 50 cents is paid the clerk of the peace for issuing each of the t h e of clerk of
Fee
above licenses.
P^ce.
Persons
exHonorably discharged soldiers and sailors acting as book agents or 111
as peddlers of any kind are exempt. Any person peddling fish or® ?**
oysters exclusively is also exempt.
" 2. Occupational and professional licenses for which examinations are Occnpa^nai
generally given by various State boards of examinerslicenses; exam!*
nation generally
Accountant, certified public, 525.
required for liBanker, private, S100.
cense.
Barber,
annual renewal^ SI; apprentice, 50 cents.
Broker, ^100.
Chiropodist, S10.
Conveyancer $10 (S5 if annual receipts do not exceed $100.).
Dentist, S10
Lawyer S10.
Manicurist S10
Medicme and surgery or osteopathy, practitioner of. S10; if admitted on certificate
of another State, $50, temporary license to resident of another State, $2.
Nurse, 55.
Optometrist, S10, annual registration, $2.
Pharmacist, ?10, renewal, $1; assistant pharmacist, So renewal, SI.
Pilot, S10, issuance of licensc, 50 cents, renewal, S5.
Real estate agent, ScO
Tester, certified, of milk or cream, $5; annua 1 renewal, 52.
Undertaker, S25; annual renewal, S2
Veterinarian, S10.

3. Miscellaneous licenses:
us
Amusement park To exhibit or conduct, S250 This tax co\ers all amusements s t a t e
withm the park;
licenses.
Cncus: Withm t\\ o miles of corporate limits of city of more than 50,000 inhabitants,
$300 elsewhere, S3 00. License good for 3 months.
Fish and game licenses, annual: Fishing license, nonresident, S3 50 Excursion boat
fishing license, S50. License to catch menhaden, sharks, porpoises and herring hogs m
Delaware Bay withm certain limits, per boat, $100. For each steam, naphtha or oil
vessel used m fishing not over 125 net tons, £100, over 125 net tons, S2fX)t each sailing
vessel v ith tenders, &25 each vessel other than steam or sailing, £25. Hunting liccnse,
nonresident, $10 50 Hunting and fishing license, resident, 51.10. Certificate to scientific
collector of birds, nests or eggs, SI. Permit to take or transport game birds or fish for
scientific or propagating purposes, SI
Motor tebkles Registration of motor cycles, S5 all other motor vehicles S2 for every
500 pounds of gro^s load weight License to operate motor cycle, Si* all other vehicles,
S3, family license, SS. Dealer's registration, $20 for first car and £10 for each additional
car registered. Certificate of title, SI, duplicate, 50 cents.
Opsier industry, annual licenses; Fee for plantation, per acre, 50 cents. Tonnage
dues for vessel used in dredging and planting, per ton, S3 50. Fee for privilege of dredging
and tongmg each boat and pair of tongs, S5. Rent of plantation or annual license fe*1
for boats used by planters, not exceeding 50 acres and used by boats of over Q tons, $25,
not exceeding 30 acrcs and used by boats of 9 tons or less, S15. License to catch or take
oysters by any means, except licensed dredging from natural beds, 65 and 50 cents for
issuing license. License to catch oysters for market, in certain waters, S3 to S20. License
to citizens of State to plant or appropriate for planting oysters m certain waters not
exceeding 20 acres, per acre, 50 cents. Recording fee for plots and descriptions of areas
appropriated for planting, oO cents. Marking fee for new bottom plots for each corner,
$2.50
Stallions and jacks: Registration, S10.
Theater or moiing-picture theater: Withm corporate limits of city of more than 50 000
inhabitants, S100; m cities of less than 50,000, $25.

4. Fees are collected and paid into State treasury, as follows:
Fees payable
into State treasu r i n g fees: Banks, certificate to do business, $50 and S50 for each branch office or Ury.

place of business. Banking corporations, examination of, S25 for first $25,000 of assets
and 2 cents per $1,000 over 125,000. For each branch office, S20.
Breadstuffs For export inspection fee, 1 cent for each cask or barrel, and 3 cents for
each hogshead.
Builaing and loan associations: Examination,$25 on first $25,000 of assets and Scents
on eacn $1,000 over $25,000. Same fees for examination of branch office




70

TAXATION AND REVENUE

LAWS—ILLINOIS.

Insurance commissioner, fees pud to. F i l m s declaration or ceiUfieate of chatter bv
insurance company, ^10 A n n u a l statement,
Certificate of j u t h o n t y t o foreign
company, ^25 and S2 t o commissioner as fee Ag< n t S certificate of authority, ^2 State
licence to foreign lnsuionce agent, 85 a n d 50 cents t o commissioner foi issuing license
Certified copy of each certificate of a u t h o u t y issued t o foreign company,
Copv o f a n v
paper filed, 20 cents per folio of 100 words a n d $1 foi certificate and seal CYitineate of
authority and annual license oi doincstic suiet\ or guaranty company, 8100, filing
certified copv of charter, «U0, annual statement, S10, issuance of annual ceitificate of
authority, S2 Industrial life insurance company, annual license, SoO, fee for issuing
s i m e , $2, certificate of authority of agent, i2. Domestic life msui once company depositing securities with commissioner as required by law, each certificate of registered pohcit s
and bonds amounting to <510,000 or more, 30 cents, ?500 to $10,000, 25 c e n t s SI(X> to $".00,
15 cents, less t h a n <U00,10 cents
Lime: Analysis b v State chemist, ^2
Secretary of "state, fee* paid to: Copies of acts of mcoi potation, $20 when capital -tock
doe? not exceed -SoO,000 and 20 cents additional fox each $1,000 ovei $50,000 Certiiicate
of a n y other act oi resolution of a p n v a t e charactei pei taming t o recording of deeds oi
other papers or to conveyances of leal estate, in which ca^es fee is S20 Filing label, tradem a r k , or form of advertisement, 31. Filing copies of label oi seal, recoi ding thereof, and
issuing certificate, to l i b o i organisations or associations, S5 Filing and entermg cont a c t for conditional sale of ltnlroad e q u i p m e n t oi rolling stock,
(other contracts filed
m office of recorder of deeds, fee SI), cancellation or fulfillment of contract, 50 rents and
25 cents, respectively. Itegistrat ton of partnerships a n d associations, $1. Filing certified copy of charter, n a m e of agent, and financial condition of foieign corporation:,, $10
ilarriage license certificates furnished t o clerks of the peace b j secretary of ttate, $2 each
Issuing certificate in privato case under great seal, $2, under seal of office, SI CopL>^
of a n y d o c u m e n t s 2 cents per line For everv impression of great seal when used in
commissioning public officers, $2 Foi i c e e n m g , filing, and indexing every paper
J equired to be filed, $2. For appeals for commutation of franchise tax, or for proceeding
for reinstatement, including receiving, filing, and indexing and all necessary certificates,
?7. For commissions to prothonotanes, reeordcis, registers of wills, clerks of the peace,
and shenlls, including writ of assistance, each *•>0 For commissions to clerks of orphans
court, £25, attorney general, registers m chancery, coroners, and commissioners of deeds,
cach $10, n o t a r y public, $10, justice of tho pcace*, So, consfrible, S". Certificate of mcorpoiation, 10 cents per SI,000 of capital n o c k authoii7ed, m n o case le t h a n S10 Certificate of increase, in cents per $1,000 of increase, m i n i m u m ,
Consolidation, 10 cents
per $1,000 beyond total authorized capital stock of corporations consolidated, m no ca^o
le^s t h a n $20, m ;>11 cases where the a m o u n t of capital f>tock exceeds S2.0CHVKK), the fee is
5 cent^ on eieh Si,000 m oxcess of $2,000,000, b u t m n o case less t h a n <110. "Dissolution,
All other certifichange of name, amended certificate, or decrease of capital n o c k .
cates, S5, except corporations solel> for uligiou^ or c h a n t a b l e pmposos and drainage
and reclamation of lowlands, which are e x e m p t
Renewal of existence, $20 Change
of location of principal office,
f
Jcst- of a<fricnlfura1
11 y
ite b o n d of agiu u l U m , 25 cent loi examination of
each sample and 25 cents for test of v i t a h t v

rt'uscs.n 4 *

c<)lint

y Senses are required in the tollowm« case^-

For landing immigrants, SI pei p ^ o n
P n v a t e detective, V 'i liccn^e good for 5 \ears.
Pawnbroker m New Castle County, S25
J u n k dealer m New Castle County, ^ U
Dogs, registration, Si. T a x m New Castle Coiuitv outside of mcoiporated town-;,
male, 50 cent4;; femile. $2 Tf raon1 t h a n 1 male dog, 91 each, tiatv*fer of ownership, 50
cents.

Clerks of the peace foi issuing any license lor the State, chaige a
maximum fee of 50 cents which reveits to tlie county.
Fees,
costs,
All fees, costs, allowances, and other peiqui^ites which aie taxable
use? f ° r c o u n t y a n d paid to the clerk of the peace and other countv oSicials foi any
official service rendered shall be for tho sole u^e of the county ami
paid into the county treasmy.
i n d ^P iduals uSEC. e11. Incomo tax.—Tlie income tax is levied annually for school
r
nS
subiect to tax. p rp° s s and consists of a tax on net incomes of individuals^ a privilege
tax on corpoiations, and a franchise tax on ceilain corporations The
tax on incomes and the privilege tax on corporations ai e administered
and collected by the State school tax department The franchise tax
is administered by the secretary of state and collected by the State
school tax commissioner e (See Sec. 9, Corporation taxes )"
Filing fee; penUponI f filing his annual return the taxpaver is required to pav a fee
S3
nient Of t a x . p a > * 0 f
any taxable person neglects oi ictuses to pay his tax within
C da^s after it is due, the tax department may recover the same in
O
an action for debt
Appeal to en.
Determination of amount of tax by the tax depaiiment is final and
p or c o n r t '
conclusive unless within 30 days after notice thereof appeal is tak^n
to the superior court of the county.
5
The clerks of tlie peace arc elected m cach countv for a t e r m of 4 years and collect ti e
license fees for the State
* Appointed b y the governor with tho ul\rcc a n d consent of the senate for a t e i m of
4 years. The commissiouer is c l u i r m m and executive h t a d of the btate school t a x
board




TAXATION AND REVENUE L A W S - — I L L I N O I S .

71

The entire net income of every person 21 yeais of age or over, or Income saba minor with a net income of $1,000 or more, is subject to the income
^ner^oent^
tax which is assessed as follows. 1 per cent on net incomes not in
excess of $3,000, 2 per cent, in excess of 83,000 up to $10,000; 3 per
cent in excess of $10,000, The tax also applies to the incomes of
estates or any propeity held in trust, subject to certain conditions.
Exemptions.
The following incomes are exempt fiom taxation:
Proceeds of life insurance policies paid t o individual beneficial ies.
A m o u n t received b y t h e insured a s a l e t u r n of p r e m i u m paid on life insutance, endowm e n t , or a n n u i t y contiacts.
P r o p e r t y acquired by gitt, bequest, or descent
Intexest on obligations of t h e State or its political subdivisions or those of the District
of Columbia or t h e U n i t e d States or its possessions.
A n y a m o u n t s p a i d t o m j i n e d employees or their dependents u n d e r the workmen's
compensation law of 1917.
Personal e x e m p t i o n of 81,000 in case of a smgle person and <>2,000 m case of the head of
a family or m a r r i e d person.

The following deductions are permitted:

Deductions

Necessary expenses actually p a i d in c a n y m g on a n y basme^s or t i a d e .
permitted.
All interest paid on indebtedness d u i m g ' t h e year.
Taxes p a i d except mcome taxes a n d taxes assessed for local benefits which inciease
the value of t h e p i o p e r t y .
Losses sustained during t h e year and n o t compensated for b y insurance.
D e b t s found t o be worthless a n d charged oft during the year.
Reasonable allowance for wear and tear of p r o p e r t y used m t r a d e or business.

For the privilege of exercising its franchise, every corporation doing Franchise t a x
business in the State except those referred to below, are required to o n corporations,
pay the tax department for school purposes an annual tax at the rate
of 2£ mills on each dollar of the actual value of that portion of its
capital, including surplus oi undivided profits, used and invested in
the State during the preceding calendar year.
The following organizations aie exempt"
Organizations
exempt.

L a b o r , agricultural, horticultural, drainage, or ditch companies; fraternal, beneficiary,
building a n d loan associations, operated for m u t u a l purposes, cemeteiy, chantable*
educational, a n d similar corporations, mco-porated business a n d civic organizations,,
farmers a n d f r u i t growers; cooperative telephone companies a n d othei organizations of
a local character; corpoiations oigamzed for t h e p u r p o s e of holding title t o p r o p e r t y or
stock of o t h e r corporations, t h e income from which would be e x e m p t , incorporated
towns a n d cities or t h e n utilities for the m a n u f a c t u r e of steam, gas, or electricity, corporations which p a y a gross s u m t o t h e State in lieu of all other taxes, a n d railroad comp a n i e s operating u n d e r lease or stock ownership, corporations s i m p l y maintaining a
principal office b u t n o t doing business m t h e State

SEC. 12. Municipal revenues.—The revenue system of the cities is Soorces.
similar to that for the counties Specified cities are authorized to
levy on public utilities franchise taxes at rates specified in the statutes.
A city may likewise be authorized to levy ceitain business taxes and
licenses. The statutes authorize special improvements m designated
cities to be paid for paitly by special assessments levied on the property abutting the improvement.
S E C . 13. School revenues.—The school fund provided by the State s t a t e
school
consists of money appropriated by the general assembly, income from jjjjjj* apportionvarious investments, income taxes and the privilege tax on corporations, donations and gifts, and is apportioned to the counties and
school districts by the State board of education.
Taxes for county school purposes are of two kinds: ( 1 ) Capitation County taxes,
tax fixed annually bv the countv board of education at not less than
S3 nor moie than*$6 levied on all male lesidents of school districts 21
years of age or ovei; and (2) uniform property tax on personal and real
pioperty in counties at the rate ot 25 cent3 per §100 of assessed value.
School districts and special school districts may issue bonds for Bond issues by
erection of school buildings, if residents approve, such bonds to mature s c h 0 °
within 25 years and to bear interest at not to exceed 6 per cent per
annum. The amount of bonds can not exceed in the aggregate 5 per
cent of the assessed value of real estate in the district For paying
interest on and refunding the bonds, a special tax is levied and collected
the same as other school taxes.
Any school district, any special school district or the public schools A d d i t i o n a l
in the city of Wilmington may, in addition to the amounts apportioned {Sts and city
to it by the State board of education, levy and collect additional taxes 0 f Wilmington,
for school purposes upon the assessed value of real estate and personal
property m such district, as determined and fixed for county taxation




72

TAXATION AND REVENUE L A W S — I L L I N O I S .

urposes. Before such tax is levied, however, a special election must
e held at the usual place or places for holding school elections in the
districts. The board of- school trustees or board of education of a
special school district may also add a poll tax on all persons 21 years
of age and upwards residing in the district, of such amount as shall
be determined by the board. Collection of such special taxes is made
by a collector specially appointed by the board.
Libraries
in 'Public libraries may be established and maintained in school dist a s and bonds tricts, and the school board may levy an annual tax therefor sufficient
therefor.
to raise not less than $25 nor more than $1,000 according to class to
which the district belongs. Districts, if voters approve, may issue
bonds at not more than 6 per cent interest and not more than $10,000
in amount in districts of the first class or $2,500 in the smaller districts
for erection of buildings. Such bonds are refunded by the levying of
a special tax.
How establish14. Drainage districts.—Drainage districts may be estabcofle^Uolirhond Hshed by order of a resident associate judge of any county upon petiissues.
'
tion of interested landowners. A board of three commissioners is
elected and makes out the tax assessmeDt lists, and lands are assessed
for benefits derived from the drainage operations. Public highways
and railroads may also be assessed for benefits. Assessments are a
lien on the land and are due and payable the first Monday in January
of each year and become delinquent April 30. Collection is made
by a collector appointed by the commissioners.
Bonds for construction purposes may be issued if voters of the district so authorize. Bonds are payable within 10 years and bear
interest at not to exceed 6 per cent.




DISTRICT OF COLUMBIA.
Sec.
Page,
1. District of Columbia a municipal corporation under legislative control of Congress.. 73
2. General property taxes
73
3. Assessment..
73
4. Equalization.,
74
5. T a x rates
I
74
6. Collection....
74

i Sec.
Page.
j 7. No poll, income, or inheritance taxes.
74
8. Corporation taxes
74
9. Business, occupational, and miscellaneous
1
licenses, taxes, and fees
75
j 10. Special assessments
76
j 11. School revenues
76
i

SEC. 1. District of Columbia a municipal corporation under
Executive
legislative control of Congress.—The District of Columbia is a nommSioneral
Federal municipal corporation over which the Congress of the United
States has supreme legistative control. The executive power is vested
in a board of three commissioners, appointed by the President of the
United States. Congress has granted to this board power to adopt
local police, health, building, and other regulations.
The District derives its revenue from the general property and Sources of rev*

- ,

.

enue.

of the United States under the act of June 11, 1878 (20 Stat. 104), as
modified by subsequent legistalion.
Annually from and after July 1,1922, 60 per cent of such expenses Expenses payof the District of Columbia as Congress may appropriate for shall be jj ble nSjftiV^of
paid out of the revenues of the District and the remaining 40 per Columbia1,40 per
cent by the United States, excepting such items of expense a s c e n t by United
Congress may direct shall be paid on another basis.
States*
SEC. 2. General property taxes.—Property, real and personal, is Property subsubject to taxation except as specially exempted. There is no defini- ^ ect ^ ^ ^ a s h
tion of real and personal property for purposes of taxation. Moneys, value,
except savings deposits of $500 or less not subject to check, and credits,
including monevs loaned and invested, bonds and shares of stock
(except stocks of banks and other corporations in the District the taxation of which is otherwise provided for) of any person, corporation, or
other organization or association resident in the District or engaged in
business therein, are taxed at their fair cash value.
The following classes of property are exempt:
Exemptions.
1. Public property,
2. Churches and parsonages.
3. Institutions of public c h a n t y .
4. P u b h c libraries
5. Property used for educational purposes, n o t for public gain.
6. Cemeteries.
7. Real and personal property of foreign governments.
8. Corcoran Art Building.
9. Soldiers' Home and grounds actually occupied by such buildings.
10. Property occupied by Daughters of American Revolution.
11. Personal property of all library, benevolent, charitable, and scientific institutions,
not conducted for private gam.
12. Libraries, schoolbaoks, wearing apparel, family portraits, household a n d other
belongings to t h e value of SI,000,
13. All household effects of persons in public service which are taxed elsewhere.
14. There are also a number of special acts of Congress exempting certain property
from taxation.

SEC. 3. Assessment.—Real estate is assessed biennially at its full Biennial
value by the assessors of real estate 1 in the name of the owner or trustee Ufate. °
of the owner thereof. The assessment is to be completed on or before
the first Monday of January and return of the same made to the assessor.
Annually the board of real estate assessors list and assess all new property subject to taxation, also improvements of §500 or over, ana deduct from the assessment any property damaged or destroyed. The
law provides for the numbering of squares and lots for the purpose of
assessment and taxation, and imposes upon the commissioners the duty
of making such record.
1
The assessor of the District is appointed by the commissioners. The board of assistant as^s^ors, composed of 6 memSeis are appointed as a permanent board b v the
commissioners. The assessors of real estate, composed of 3 members of the board of
assistant assessors, are designated b y the assessor for the assessment of real estate,

63228—24




6

73

as-

74

TAXATION AND REVENUE LAWS—DISTRICT OF COLUMBIA.

Personal property is assessed annually by the board of personal tax
appraisers2 at its fair cash value. Every person or corporation is required to fill out under oath, a schedule of personal property. Failure
list^penalty OUtto m a ^ e a r e t u r n results in a penalty of 20 pei cent of the assessed

Personalty annually.
Taxpayer

Merchants ana
Dealers in
hotels, how as- t r a ( j e during

general merchandise are assessed on the average stock in
the year, and hotel companies and proprietors of hotels
*
on the value of their furniture.
How made.
SEC. 4 . Equalization.—Real estate values are equalized by the
board of equalization and review 3 when the assessment is made.
After approval by the commissioners this assessment is the basis of
taxation for the ensuing two years. The board of personal tax appeals 3
annually equalizes the assessment of personal property.,
ra es
sUan*b6fcfixe1dt6S
t *—The rate of taxation has been uniformly through* out the district ±\ per cent on both real and personal property, but there
is levied for eacfi. of the fiscal years ending June 30, 1923, 1924, 1925.
192G, and 1927, a tax at such late on the full value and no less, of all
real estate and tangible personal property subject to taxation as will
when added to the revenues derived fiom privileges and from the tax
on franchises, corporations, and public utilities, as fixed by law, and
from the tax on intangible peisonal property, at the rate of five-tenths
of 1 per cent on the full maiket value thereof, produce money enough
to pay such annual expenses as may be imposed on the District by
Congress and in addition a surplus fund sufficient to enable the District to be placed on a cash-paving basis bv the end of the fiscal vear
sesse

1927.

Taxes payable SEC. G. Collection.—Taxes are collected by the collector, attei revemberf o t li e°r ceivmg from the assessor the statement of the amount to be collected,
hair in following One-half of the tax levied upon taxable real and personal propeity
May; penalty for becomes due and pa\ able on November 1 of each year and the other
delinquency. b a l f Q n M a y x o f t h e f o l l o w i n g y e a r > jf e ithei of such installments shall
not be paitl within 30 days of the date it is due and payable, such installment shall theieupon be in airears and delinquent, and there is
then added, to be collected with the tax, a penalty at the rate of 1 per
cent per month for the period ot t>ach delinquency, which begins to
run from the date the installment was due. Real estate is sold for
delinquent taxes under the duection of the commissioneis. Taxes on
peisonalty unpaid when due may be collected by distraint and sale,
and also by levy on real pioperty if goods aj\d chattels are lacking.
N such taxes SEC. 7. No poll, income, or inheritance ta^es.—There are no poli,
O
In effect.
income, or inheritance taxes.
Tax of r lip Uper SEC. S. Corporation taxes.—The law piovides that all corporaa
al
011
stock
tions, other than those mentioned below as specially taxed, shall be
s oc
*
taxed H per cent on the assessed valuation of their capital stock, less
the value of taxed leal estate, which is to be appraised by the board
of personal tax appraisers at its fair cash value, but business compames
which, by reason of or4 in addition to incorporation, receive no special
franchise or privilege 'shall be rated, assessed, and taxed as indi\idualsl conductinga11
business m similar lines are rated, assessed, and taxed "
f r
Ti e value
real estate 1 1 °
estate in the District owned by corporations is
deductedt efromr thee asse^ed valuation of the capital stock.
taSfSo'^por?" r a A s t n i s e f o t l l t r stockholders, national banks, all other mcorpotious required; ted banks, tiust, gas, electric lighting, and telephone companies are
annual tax rates, required to make a report annually, on or before August 1, to the peisonal tax appraisers of their gross earmng3 for the preceding year ending
June 30, and pay per annum gross earnings taxes as follows:
Gross earning<r tar.—National banks and al1 other incorporated banks and trust companies, 6 per cent, gas companies ft per cent t lectric hghtme and telephone c o m p a n y
4 par cont The real estate of these companua is aiso taxed as otner real estate m the
District Building associations pa;* 2 per cent on their gross earning*. Street r a . i ^
companies 4 p?r rent on gro^s recripts -'and other taxes is provided by existing la^ "
meaning that their real estate shall be taxed unless expressly exempted
Insurant
companies, U per cent on their premium receipts. Fidehtv, bonding, and title companies, U per cent on gross receipts. Pavings banks having no capital btock 1; p^r cent
- The board of personal t a x appraisers, c o m p o ^ d of the assessor and 3 a ^ i s U n t
J ml 0 r s a r c d e S 1 £nated b v the assessor for
a^e^sment of personal property.
* The board of eoualnation and review of reil estate assessments and the board of
personal tax appeals are composed of the 6 assistant assessors and the assessor vhoacts as chairman.
as




75 TAXATION AND REVENUE LAWS—DISTRICT OF COLUMBIA.
on the amount of surplu* and undivided profits. Incorporated savings banks ? 4 per
cent on gross earnings less the amount paid as interest to depositors. The Washington
Market Co. is taxed 4 psr cent on the gross earnings from conduits authorized by Congress to be laid for refrigerating purposes. The East Washington Heights Traction
Railroad Co. is required to pay S40Q annually for use of the Pennsylvania Avenue Bridge,
besides keeping its tracks m good repair.

SEC, 9. Business, occupational, and miscellaneous licenses,
taxes, a n d fees.—Licenses are required for businesses, trades, and
occupations.
1. The following licenses are annual unless otherwise stated:

Annual1 busic e

Apothecaries, $6
Auctioneers, §100.
Automobile establishments, $25 for 10 vehicles or less; $2 for each additional vehicle.
Banks and bankers, not incorporated, $500.
Baths, Turkish and Russian, massage establishments, $25.
Billiard rooms, 512 for each game table.
Boarding houses, $1 for each room.
Bowling alleys* foxing and fencing schools, gymnasiums, shooting galleries, $12.
Building contractors of all kinds. $25.
Carnages, omnibuses for hire, drawn by one animal, $6; if drawn by more than one
animal or other motive power, $9. Driver's badge, 50 cents.
Carnage and wagon establishments, S25.
Cattle dealers, §15.
Cigar dealers, confectionery establishments, S12.
Commission merchants, secondhand dealers of all kinds, $40
Cook shops, dairy lunches, eating houses, ice cream parlors, oyster houses, restaurants,
victualers, Sis.
Dealers m all kinds of markets, $5.
Drivers of passenger vehicles for hire, $1.
Druggists, $6.
Employment agencies, $25.
Explosives, kerosene, j l .
Florists, S15.
Fuel hucksteis, §5.
Gasoline, $5.
Hotels, SI per room with minimum of $30
Hucksters. $12 per vehicle.
Lauiuines, steam or other power, 320 hand, S10.
Livery stables. $25 for 10 stalls, S2 for each additional stall
Opium or coca leaves, drugs, producer or dealer in, SI.
Pawnbroker, §100.
Peddlers, $25.
Produce dealers, $12 for each vehicle.
Sightseeing passenger transportation lines, $u for each vehicle not exceeding 10 passengers., S12 for over 10 passengers.
Slot machines, $2 per machine, 550 for unlimited number.

2. Miscellaneous licenses:

Miscellaneous

licenses.

Athletic ground* Baseball, football, golf, polo, race track, $20 per week,
per day.
Au'omobile druer: S2
Sails, concerts, entertainments' S3 per night.
Circuses S200perday.
Exhibits: Agricultural, art, cattle, floral, food, freaks, industrial, mechanical, museums, poultry, side shows, etc., entertainment, lecture, exhibition halls, fairs, carnivals, picnic grounds, skating rmks, $100 annually, $10 for first week. So for each subsequent weefc, S3 per day.
Jniestment and maturity associations $100.
Land and improtement companies' So0.
Mcrry-qo-roundv S12 for first week, $10 for each subsequent week, 53 per day
Motor tehuhs- Annual license and registration: S3 for each vehicle of 24 horsepower
or less; $5 for each vehicle of more than 24 horsepower and not more than 30; $10 for
each vehicle of more than 30 horsepower; S2 for ea^h motor cycle or similar motor vchic le.
Theaters 5100 per annum, $20 per week, $10 for less than one week.
iras/un^tm Stock Exchange: For all members, $500

A tax of $300 is levied against buildings and grounds against which a
i 1 ^ nui"
permanent injunction has-been issued as a public nuisance.
r
Merchants and others who use the space under sidewalks are required o f
d e^ aYk
to pay " r e n t " therefor, the amount to be determined by the com-space,
missioners.
Water furnished by the District of Columbia from its water supply jUsUediiaryland
system to the Washington Suburban Sanitary Commission in Maryland sanitary" Cornis charged for at cost plus an interest charge at 4 per cent per annum mission,
and a suitable allowance for depreciation of water mains.
The commissioners may grant licenses for the location and operation p^ii^lclles.
of public scales and charge such fees as may be deemed proper.
^
3. Occupational licensesliceS.
Bill poster, $20.
Brokers (members of a stock exchange) $100, note brokers? 5500
Clairvoyants, fortune tellers, mediums, palmists, soothsayers, §25.
Insurance agent, $50, solicitor, $5; industrial insurance, $2.
Podiatrist, examination, $10.
Undertaker, $25.




76

TAXATION AND REVENUE LAWS—DISTRICT OF COLUMBIA.

The commissioners are authorized to adopt schedules of fees to be
charged for inspection of passenger elevators, hotels, public halls,
movmg-picture shows, theaters and buildings required to have fire
escapes, and for any other inspection required by Iaw or regulation
Dog tax $2.
A tax of $2 is levied on dogs, the receipts from which are paid into
the police relief fund.
'Miscellaneous
The revenue derived from fees is comparatively small, the most
important items being municipal court fees, building peimits, payments rfee the surveyor for services, and motor-vehicle tags.
P r o p e r t y
SEC. 10. Special assessments.—No property except that belonging
exempt.
jthe United States, the District of Columbia, and foreign legations
lS'exempt from assessments for improvements.
Purposes of For the construction of sidewalks and the improvement of alleys,
sett n
o r
m eCnat s ^ h o f f *
* o
curbs, abutting pioperty is assessed for one-half
made*
'
of the cost of such work pro rata accoiding to the linear frontage of such
property. For service connections with water mains and sewers the
benefited property is assessed for the cost. For laying of water main?
the rate is $2 per linear front foot of abutting property and for laying
iof service sewers $1.50 per linear front foot" For opening of streets
•the whole cost is assessed against the property affected it such cost
•does not exceed the benefit conferred upon the property by the opening of such street. The excess, if any, is to be borne and paid by the
District. Half the cost of paving or repaving the roadway between the
side and the center thereof is assessed against the abutting properties.
For opening of alleys the whole cost is assessed on the property in the
square or block in which the alley is constructed and the property in
the squares or blocks confrontmg'such square or block. Provision is
also made for assessments to pav for removing or securing dangerous
structures, removal of insanitary buildings, removal of weeds, drainage
of lots, abatement of nuisances, etc Street railways are assessed pro
rata for crossing policemen and for street paving within or for 2 feet
onS e c 1 1 side 1of0 street railway1 tracks.
either S c 0
pens
s pal<
-fr?m
& n
i
*
* * revenues.— There are no sepaiate sources of school
5
Jttnd,
revenue m the Distnct of Columbia All school expenses are paid
from the general fund.
inspection

tces

'




FLORIDA.
Sec.
Page.
1. Constitutionalprovisions summarized ... . 77
2 General property taxes
7S
3. A s s e s s m e n t . . .
. . . . 78
a Equalization
78
5 Taxrates
.
79
6. Collestion
79
7. Poll taxes for county schools and roads...
79
8. No income or inheritance taxes

|
'
j
!
'
j
f
!

Sec.
Page.
9. Corporation t^xes
- SO
10. Business, occupational, professional, and
miscellaneous license taxes and fees
SO1
11. Road districts
S5
12. School revenues
S5
13. Districts in which special taxes or assessments m a y be levied
85

S E C . 1. C o n s t i t u t i o n a l provisions summarized*—The ^gisla- ^ special t a r ture shall not pass special or local laws for assessment and collection sjSCi
* *
of taxes for State and county purposes.
The legislature shall provide for a uniform and equal rate of tax- ^ a i ^ ' t ^ a U o n
ation and shall prescribe such regulations as shall secure a just valuaIX, sec.
tion of all property excepting such as may be exempted by law for
municipal, educational, literary, scientific, religious, or charitable
purposes
The legislature shall provide for raising revenue sufficient to defray State revenue
the expenses of the State for each fiscal year, and also a sufficient sum (sec* 2)»
to pay the principal and interest of the" existing indebtedness of the
State.
No tax shall be levied except in pursuance of law.
2)T&X *ftWS
The legislature shall authorize the several counties and incorporated c o u n t y and
cities or towns in the State to assess and impose taxes for county and municipal taxamunicipal purposes, and for no othex purposes and all property shall JJJ1^ T f ^ e n s©
be taxed upon the principles established for State taxation. But the taxes (sec. 5).
cities and incorporated towns shall make their own assessments for
municipal puiposes "upon the property within their limits. The legislature may also provide for levying & special capitation tax and a tax
on licenses But the capitation tax shall not exceed §1 a year and
shall be applied exclusively to common-school purposes.
No person or corporation shall be relieved by any court from the Relief from ilpayment of any tax that may be illegal or illegally or irregularly Jegal assessment
assessed until he or it shall have paid such proportion of his or its taxes
'*
as may be legal and legally and regularly assessed.
There shall be exempt from taxation property to the value of $500 550® exempto every widow that has a family dependent on "her for support and to persons ("c. 0).
Gveiy person who is a bona fide resident of the State and has Ibst a
limb or been disabled in war or by misfortune.
A special tax of 1 mill on the dollar of all taxable property in the Special school
State, in addition to the other means provided, shall be levied and sec (Art XII*.
tax
apportioned annually for the support and maintenance of public free *
schools.
Each county shall be required to assess and collect annually for the County school
support of public free schools therein a tax of not less than 3 mills n o r t a x ^sec* 8 '*
more than 10 mills on the dollar of all taxable property in the same.
The county school fund shall consist, in addition to the tax pro- County school
vided for in preceding section of the proportion of the interest of the
^sec#
State school fund and of the 1-mill State tax apportioned to the county, 1
the net proceeds of all fines collected under the penal laws of the
State within the county all capitation taxes collected within the*
county, and shall be disbursed by the county board of public i n struction solely for the maintenance and support of public free schools.
..
.
^ The legislature may provide for the division of any county or coun- trlcts and taxaties into convenient school districts, and for the levying and collection tion (sec. 10).
of a district school tax, for the exclusive use of pulilic free schools
within the district, whenever a majority of the qualified electors
thereof that pay a tax on real or personal property shall vote in favor
of such levy, but any tax authorized by this section shall not exceed
3 mills on the dollar in any one year on the taxable property of the
-district.




VT

78

TAXATION AND REVENUE LAWS—ILLINOIS.

Bond U&ues by
The legislature may provide for special tax school districts to issue
for
school Vistricfcr bonds
exclusive Ube of public free schools within any such
t a x l e > y for such special tax school district whenever a majority of the qualified electors
bonds (sec. 17). thereof, who are freeholders, shall vote in favor of the issuance of such

bonds Whenever such special tax school district lias voted in favor
of the issuance of such bonds a tax not to exceed 5 mills on the dollar
in any one year on the taxable property within the distiict voting for
the issue of bonds shall be levied in accordance with the law providing for the levying of taxes, to become a fund for the payment of
the interest and redemption of such bonds
aud^cji^tavjf- S e c - 2- G e n e r a l property taxes.—All property in the State,
tion.
"not expressly exempt, is subject to taxation for State, county, and
municipal purposes.
P r o p e r t y
Property terms used include—

terms used.
Real property Land a n d buildings, fixtures, a n d i m p r o v e m e n t s
Personal property: Goods a n d chattels, moneys and effects, all boats and vessels, all
debts d u e or t o become d u e f r o m solvent d e b t o r s w h e t h e r on account, contract, note or
otherwise, and all public stocks or shares in all incorporated or unincorporated companies.
Exemptions.

Properties exempt from taxation are:
I.
2
A
4

All public p r o p e r t v .
State b o n d s issued u n d e r act of F e b r u a r y 16, ISSo
P r o p e r t y of fire companies.
P r o p e r t y of h t c r a r v , educational, benevolent, c h a n t a b l e and scientific institution^.
All houses of public worship, t h e lots on which t h e y s t a n d , and t h e furnishing*.
6. P r o p e r t y of t h e Young Men's Christian Association
7. Parsonages
S. B u r y i n g grounds.
9 Public libraries
10. Agricultural societies.
I I . P r o p e r t y t o value of $500 to every widow dependent on her own exertion with
family dependent on her, a n d t o every person who h a s lost a l i m b or been disabled in
war or b y misfortune
12. B y constiuction, n o n b e a r m g fruit trees a r e e x e m p t .
Annual AS&ESSSEC. 3 . Assessment.—Except as stated below, assessment at the
?by count/as-" t r u e v a l u e "
made annually by the county assessors1 and their
s e s s o r ; " t r u e assistants as of January 1 and the roll is completed between that date
value."
and the 1st day of July. Property in general is assessed where located.
The assessor makes up the list on the basis of returns by the owners
and "shall require any person to make oath to the correctness of the
list." Any person refusing to take such an oath loses the right to a
reduction of valuation. The assessor determines the values.
Assessment of
Railroad companies, including street railroads, telegraph, telephone,
certjdn Cpublic sleeping tand S t a t e car companies are assessed on their operative propparlor
ert
he
nics by coinp" y
comptroller on the basis of reports furnished by
troiier.
such companies. The track and other real property used in the business and the rolling stock and the like are assessed as a whole and
apportioned to each county and city on a mileage basis.
Peculiar feaA peculiarity in the assessment of real estate is that the assessor must
ture of real es- begin with the lowest numbered section in each township or the lowest
assessmen . n u i u k e r e ( j block or lot in other surveys, and proceed consecutively.
Lands which have escaped taxation may be assessed for back taxes
for three years.
n a t i o 1n a l National bank shares are assessed at the place where the bank is
banks.
located. The bank is made the agent of the stockholders for the payment of the tax which may be retained from dividends.
Timber assessWhen timber or the right to extract turpentine therefrom belongs
went.
to a person other than the owner of the land, such timber or privilege
shall be assessed separately from the land.
€ity assess- Cities make their own assessment of property for taxation, but the
numi*.
valuation must not exceed the last valuation thereof for State taxation.
BY COUNTY
S E C . 4 . Equalization.—The
board of county commissioners2
boar<3
reviews and revises the assessment list and equalizes the same by
raising or lowering the value of any piece of real estate or any item of
personal property, but it may not raise or lower the assessment of the
county as a whole.
1

Elected for a t e r m of 1 years.
> Composed of 5 m e m b e r s elected t o office for a t e r m of 2 years.




TAXATION AND REVENUE LAWS-—ILLINOIS.

79

It is the duty of the State equalizer who is appointed to office by the Duty of State
governor for an indefinite term to carefully examine the tax roll> of peal t o ' stafe
the several counties, so that the value fixed I n one county shall not be board of equalout of due proportion to the values fixed in other counties on the same
classes of property. If inequalities are found to exist, the State equalizer shall investigate and inquire as to the leason therefor and shall
direct the county assessor to adjust, equalize, and assess the same in
accordance with the findings of the equalizer as to what would be an
equitable assessment either by adding or deducting a fixed per centum
of the county valuation of any class of propeity or by raising or lowering the valuations and assessments of any or all classes of property in
the State in order to make each class of pioperty more equally bear its
just proportion of taxation. If the board of county commissioners oi
any county is dissat sfied with the changes and correction^ ordered to
be made by the equalizer, the board may take an appeal to the State
board of equalizers, composed of- the governor, State treasurer, and
attorney general, which shall give a hearing to all parties concerned and
whose decision shall be final.
SEC. 5. Tax rates.—It is customary foi the legislature to deteimine s t a t e rate
the rate and to make a direct levy for each year by statute, specifyingfixed5 Iegisiaby
the rate for each general purpose. I t is also customary to give the gov- J^JJi tax^speernor power to lower the rate if he finds that a reduction is justified, ctai rates.
The chief items lecognized by special rates for the years 1921 and 1922
are:
For the general fund, 6 mills, State school fund, fixed b y constitution, 1 mill, pension
fund. 3\ mills; construction and maintenance of rural post roads which receive aid from
the Federal Government, 1 mill; State board of health, one-fourth of 1 mill, State prison
fund, three-eighths of 1 mill.

The county rate is determined by the county commissioners, but the County rate
estimate of expenses may not exceed 95 per cent of the estimate of J?Jed ^}slCnUntJrevenues which is made bv the clerk of the circuit court acting as limitations* cercounty auditor. The usual limit is 5 mills on the dollar for county tain spe'cial
purposes, but a tax of not to exceed 10 mills and not less than 3 mills shall r a t e s *
be levied for school purposes, a tax in such amount as may be necessary
for outstanding indebtedness, and not more than 8 mills for road and
bridge purposes. Counties may also levy the following:
Fpr board of charities, 1 mill; construction and maintenance of courthouse or jail, 5
mills, encouragement and protection of agriculture and livestock, one-half of 1 mill,
fine and forfeiture fund, 2 mills, county tuberculosis hospital if voters approve, in counties of assessed valuation of less than $20,000,000,2 mills, m counties of assessed valuation
of 820,000,000 or more, 1 mill. Counties which establish county bureaus of immigration
may levy a t a x of not to exceed 2 cents per acre on lands for the support of such bureaus.

The rates for cities and towns are fixed by the municipal authorities M u n i c i p a l
but may not exceed 1 per cent of the State valuation except for debt rates;
limita*
charges and special purposes. Cities and towns, if voters thereof ^aterworiw and
approve, may levy a special tax of not to exceed 5 mills for the con rue- libraries,
tion and maintenance of waterworks and fire protection, and not to
exceed 2 mills for the establishment of public libraries.
SEC. 6. Collection.—State, county, municipal, and school district j^y. countv coltaxes, together with any special taxes authorized by the county3 com- lectors,
missioners, are collected on one roll by the county tax collector.
Taxes are a lien on any property of the taxpayer and may be collected
by distress and sale. They are due on the first Monday in November
and become delinquent on the fiist Monday in April. Taxpayers When taxes are
paying then- taxes between November 1 and December 1 are allowed a unqnent:
discount of 2 per cent therefrom, between December 1 and January 1, counts allowed.
1 per cent. When land sold for taxes is redeemed, the person redeeming the same must pay all back taxes.
SEC. 7. Poll taxes for c o u n t y schools a n d roads.—Every male Poll tax for
resident over 21 and under 55 vears of age except those who have lost se ^ OI J» 10persons
a limb in battle is liable to a poll tax of §1 for county school purposes. snD3ect Stlme '
All able-bodied persons over 21 and under 45 years of asre, resident Persons subin the county over 30 days, except ministers of t&e gospel in charge of
5? ati
congregations and certain other persona not fitted for labor, axe subject m a / j j e paid. m 8
to road duty for not more than 6 days in each year. This tax may be
commuted by substitute labor or *by the payment of S3. Persons
residing in incorporated municipalities are not "subject to the tax.
• Elected for a term of 4 years.




80

TAXATION AND REVENUE LAWS—ILLINOIS.

No such taxes
SEC. 8. No income or inheritance taxes.—There are no income or
in state.
inheritance taxes in this State.
G e n e r a l l y SEC. 9. Corporation taxes.—Generally, in matters of taxation,
taxed like'
corporations are not treated differently from individuals and are re?
tlons.
quired to pay similar pioperty and license taxes. The following are
the only cases analogous to corpoiation taxes:
Ex-press companies pay 2 per cent upon their gross receipts in lieu of all other hcense
taxes, one-half to go to the State and the other half to the various counties through
which they operate.
, _ A
Sleeping-car companies aro taxed upon their gross receipts in the State at the rato or
$1 50 per S100.
Railroads pay an annual license tax of $10 for every mile of railroad track in the State,
one-half to be paid into the State treasury and one-half to be distributed by the comptroller to the various counties in which the railroads aro located in proportion to mileage
in each county.
Insurance companies of all kinds pay a tax of 2 per cent upon the gross amount of
receipts of premiums from policyholders in the State.

sta?eP0Sed

by

Sec
* 10 - 'Business, occupational, professional, and miscellaneous license taxes and fees.—The State imposes license taxes
and fees as follows:
On business
For the privilege of engaging in certain lines of business (annually
activities*
unless otherwise stated):

Advertising on streets with banners, floats, etc., $10.
Agencies—Automobiles in cities and towns of loss than 5,000 inhabitants, $10, 5,000
to 10,000, $25.10,000 to 20,000, $30, 20.000 or more, $-10. Detective agency, $25, indiv idual
detective, 510. Employment, in cities and to* ns of 10,000 or more, $10. Mercantile,
$50 in each county where operated.
Agents—Adding machines, $10. Bicyclea, $10. Building and loan associations, local,
$10 foreign, $200 Claim and collection, $20 Clothiers, $10. Coastwise steamboat, $10.
Emigrant, $2,000. Foreign fertilizer, $15 per county. Loan, $10. Monuments and
tombstones, local, $5, foreign or traveling, $15 per county. Hews, selling on train or
boat, $5. Pictures, traveling except for religious books, 350 per county Real estate,
$10. Safes, sale or exchange of, $25. Saihng vessels, $10. Sewing machines, $10 per
county. Steamships other than coastwise, $25. Tailors, foreign, $10. Typewriters,
$10.
Amusement parks in which merry-go-rounds, roller coasters, and similar devices are
operated, $100.
Amusement parlors or penny arcades with 15 or more automatic-slot machines. $50;
less than 15, $1 per machine.
Auction shops conducted during winter tourist seasons, $1,000.
Automatic vending machines, $5 each.
Baggage wagons, $5 each.
Bakeries steam, $10, others, $3.
Banks, bankers, and trust companies, with capital of $1,000,000 or more, $300; $500,000
to $1,000,000, $200, $250,000 to $500,000, $150, $100,000 to $250,000, $50, $50,000 to $100,000,
$25; $10,000 to $50,000, $15, $10,000 or less, $10.
Barber shops with 1 chair, $1; 2 chairs. $2; 3 chairs, $3; 4 to G chairs, $5; 7 to 10 chairs,
$15.10 or more, $20.
Baths, Russian. Turkish, or other, when operated for profit, $10.
Bicycle repair shops, $2 50.
Bicycle rinks, $10 for each place of business.
Billiard or pool tables, $25 per table.
Bill postmg in cities ana towns of less than 10,000, $5: 10,000 or more, $30.
Boarding houses, lodging houses, and hotels, with accommodations for 300 or more
lodgers or boarders, $209; 200 to 300, $150; 100 to 200, $100, 75 to 100, $50, 50 to 75, $25;
25 to 50, $15, 13 to 25, $10, 10 to 15, $5. Widows dependent upon their own means nnd
owning property valued at $5,000 or less are exempt from this tax.
Boit builders—Contractors for boats of 10 to 25 tons, $10, more than 25 tons, $25.
Boat houses or yards, $5
Boiler and machine shops or foundries when more than $1,000 is invested, $15.
Boiler inspection, business of, $10 per firm or person.
Bookbindery, $10.
Bootblack stands with more than 10 seats, $10, 5 to 10 seats, $7.50, 2 to 5 seats, $5,1 or
2 seats, $2.
Bottlmg plants for soft drmks, etc., using a sealing and filling machine with 1 filling
head, $10, 2 filling heads, $15; 3, $20, each additional head, $10
Bowling and box ball alleys, $10.
Brickyards or factories, $10.
Building and loan associations, local, $25.
Candy stands, $5 cach
Canning factories, $2 50, shellfish, $50.
Carriage or wagon factories, $5
Cement, concrete or artificial stone, manufacturer or contractor, dealing in, $10.
Chewing-gum stands, $5 each.
Circulars, etc , distribution of, $10 per county.
Coal wagons, peddling on streets. $S.
Coal yards in cities or towns of more than 2,000 inhabitants, $15.
Cold-storage plants in counties of 15,000 or less, So; more than 15,000. $10.
Commission merchants handling shipments on consignment or commission only, $10.
Concert halls and roof gardens, S100 annually, $25 for 1 night only.
Cot tons ced-oil mills or plants, $25.
Dealers in—Alligators. $10 for each place of business i r m (pistols, bowie knives,
etc ), $50 Automobiles and trucls m cities and towns of less than 5,000, $10; 5,000 to
10,000, $25; 10 000 to 20,000, $30* 20,000 or more, $40. Motor cycles in cities and towns of
less than 10,000, $10, 10,000 to 30,000, $15; 30,000 or more, $25. Boots and shoes, secondhand, $10. Buttenne, wholesale, $20. Cash registers or carriers, $20. Cider, $50. Cigar*




TAXATION" AND REVENUE LAWS—FLORIDA.
and tobacco, $5. Clothing, secondhand, $25 Curios, $10 Dynamite, 510, Electrical
machinery or supplies, contractors or dealers m cities or t o ^ n s of 5,000 or less, 35, 5,000
t o 10,000, 510, 10,000 or more, $15. Fish, who'esale, S10, retail, So Furniture, if capital
is less tlian $25,000, $10; 525,000 t o 850,000, $20. 550,000 t o 875,000, S35, $75,000 or more. $50
Gasoline, wholesale, $10 p e r c o u n t y (Dealers m gasoline and petroleum p r o d u c t s are
required t o p a y a fee of $5 a n d 1 cent p e r gallon sold for t h e S t a t e road f u n d ) Green
groceries and fresh fruits and nuts, $3 Junk, &50 L<ghtnmg rods, resident, $25 nonresident, $50 p e r county. Lumber, $15, buying or selling on commission or exporting,
$25 Meats {fresh) a n d packing-house p r o d u c t s a t who 1 es lie. m e t e d oi refrigerated, not
of own raising, in counties of 10,010 or m o r e inhabitants, $20 less t h a n 10,000, £10, retail
dealers, §5 Oil, illuminating or lubricating, wholesale $25 for e^ch pi xce of business
Oleomaraarme, wholesale, S20. Oriental goods, S25 if soM at auction, S50Q
Directones, for each person or f i r m making or oiTermg for sale, $10 p e r count;.
Drovers a n d h o r s e t r a d e r s , $500 p e r c o u n t y
D r y cleaners i n cities or towns of 10;000 or m o r e , $10
D y e works a n d s t e a m cleaners m cities or towns of less t h a n 5,000, $5 , 5,000 to 10,000
$10, 10,000 or m o r e , $15.
E a t m g places a t railroad depots i n cities or t o w n s o£ 20,000 or more, $50, 10,000 t o 20,000
$25, 5,000 t o 10,000, $15, 5,000 or less, So.
Electric power and light p l a n t s i n cities or towns of less t h a n 3,000, $10, 3,000 t o 10,000,
$40; 10,000 t o 20,000, $50, 20,000 t o 30,000, $100; 30,000 t o 40 000, $200, 40,4)00 t o 50,0C0,
$250; 50,000 or more, $300 P l a n t s which m a k e a m i n i m u m charge w i t h o u t reference t o
m e t e r s u s e d are required t o p a y 50 per cent m o r e t h a n t h e above rates
Ferries for passengers a n d freight m counties of less t h a n 5,000, $10, 5,000 t o 10,000, $15
10,000 to 40,000, $25, 40,000 or more, $100 If on rivers b e t w e e n c o u n t i c s , license t a x is $5
i n each c o u n t y where a landing place is maintained.
F i s h i n g i n d u s t r y , see Miscellaneous licenses.
Florists in Cities or towns of 5,000 or less, $5, 5,000 t o 10,000,
50, 10,000 to 20,000, $10;
20,000 t o 40,000, $15, 40,000 or more, $20.
Foundries, $25
G-ames ?nd devices, a u t o m a t i c , $10.
Garages m cities and t o w n s of less t h a n 10,000, $10, 10,000 or more, $25.
Gas p l a n t s m cities and towns of 10,000 or less, $25, 10,000 to 20,000, $50; 20,000 t o 30,000,
$100, 30,0ij0to 40,000, $200, 40,000 t o 50,000, $250, 50,000 or more, $300 P l a n t s which m a k e
a m i n i m u m charge w i t h o u t reference t o meters used are required t o p a y a n additional
50 p e r cent of a b o \ e rates
Graphophones when operated for profit, 85 p e r machine
H a r n e s s a n d saddlery, r e p iirer or m a k e r of, $5
H a t cleaning a n d blocking m cities a n d towns of m o r e t h a n 10,000, $5
Hospitals a n d s a n i t a r i u m s , private, $25.
Ice-cream c a r t s each, $3
Ice factories With capacity of 10 tons or less p e r day, $10: 10 t o 20, $15; 20 to 30, $25; 30
t o 60, $50, 60 t o 100, $75, 100 t o 150, $100, 150 or more. $200
Ice wagons p e d d l i n g on streets, $5 each
Insurance companies and agents—Fire, indemnity, accident, s u r e t y , a n d life companies, $2J0t p l a t e glass, $53. Local agent or solicitor, $5 Counties^and towns or cities
m a y also levy a license t a x on agents not to exceed 50 per cent of t h e S t a t e t a x . Traveling
agent or solicitor, $25. Counties a n d towns m a y also levy a t a x of $5 for each such agent.
Insurance a d j u s t e r , $10. Insurance r a t e m a k e r or rate agent, $25. Mutual insurance
companies are e x e m p t f r o m t h e foregoing taxes
K n i f e and cane racks and similar devices, $5 p e r county.
L a u n c h e s for hire, w i t h capacity for 20 or m o r e passengers, $5, less t h a n 20, $2 50
L a u n d r i e s m cities a n d towns* of less t h a n 10,000, $10 10,000 t o 20 000, $1">, 20,000 or
more, $25. Chinese laundries m cities or towns of less t h a n 5,000, $5, 5,000 t o 10,000,
$10,10,000 to 20,000 $15. 20,000 or more, $20
Locksmiths a n d t r u n k repairers, $5.
L u n g testers operated for profit, $5 per machine.
Machine, r e p a r , and blacksmith shops i n cities or towns of 5,000 or m o r e ^nd with
31,000 or m o r e invested capital, $5.
Manufacturers of—Barrels, t u b s , and b u c k e t s , b y machinery, $25 Candv and confectionery, $10, Coil tar, $10 p e r county Fertilizer, $25 per p l a n t . Fiber, $10. F u r n i t u r e , $10. Ice cream selling at wholesale m cities or towns of 10,000 or more, $15; less
t h a n 10,000, §10 Moss or moss packers inside city limits $10 P a m t , S25 Pencils
or ced^ir slats w i t h 25 or m o r e employees, $25; less t h a n 25, $10 Kooang, $10 Sash
doors, a n d blinds. S10 T e r r a cotta, pottery, etc., $10 Tile, $10 T u r p e n t i n e barrels,
$25 T u r p e n t i n e , distillers and m a n u f a c t u r e r s of spirits of, and rosin, each still with
capacity of 16 barrels or less, $20, 16 to 20 barrels, $35, 20 t o 25, $45, 25 or more, $65.
Vegetable or f r u i t crates, $15.
Marble y a r d , $10
Merchants, news stands, druggists, and storekeepers, for first $1,000 or fraction thereof,
of stock of merchandise m each place of business, S3; for each additional $1,000, $1.50
wholesale only, each $1,000 of stock, $1.50.
Merchants using trading s t a m p s , for each place of business. $2 50,
M e r c h m t tailors, $10
Merry-go-rounds, $25 p e r c o u n t y .
Messenger service s y s t e m s , m d U e s or towns of m o r e t h a n 10,000, $50
Movmg-picture shows, traveling in cities or t o w n s of 10,000 or more. $25 p e r d a v ; 10,000
or less, $15 p e r d a y .
Music boxes operated for profit, $5 each i n s t r u m e n t .
N a v a l stores, for each place of business with c a p i t i l stock of $100,000 or less, $25; 5100,000
t o $250,000, $50, $250,000 t o $500,000, $100, $500,000 t o $1,000,000. $150; SI,000,000 t o
$2,000,000, $250; $2,000 000 or more, $500.
News companies, $50.
N u r s e r y m e n , nonresident, $25.
P a t e n t medicines and d r a g s , street vendors of, $23. Advertising b y m i n s t r e l shows
or vaudeville acts, $100 p e r countv.
P a t e n t rights, sale of, $50 p e r county.
P a w n b r o k e r s for each place of business in cities or towns of less t h a n 10,000, $100, 10,000
or m o r e , $150.
P e a n u t c a r t s a n d s t a n d s , $2.




82

TAXATION AND REVENUE LAWS—ILLINOIS.
Peddlers of merchandise 5150 per county
Peddlers of stoves and clocks from wagons. $75 per count\
Peddling in boats more t h a n 40feet in length, S45, less t h a n 40fet-t, 515 Boats engaged
m sale of \egetables, products of farms and plantations, fish und oysters, are exempt
Phonographs operated lor profit, $5 per machine
Phosphate, kaolin, and fuller's e \rth plants, each plant with dailv capacity of less t h m
20 tons, $15, 20 to 35 torn, $22 50, 35 to 50, $37 50, 50 to 65, £40, 65 or more, S75
Pile d n v e f s for p u b h c lure, $10
Planing mills and uo\ elty works not connected with sawmills, S10
Pressing clubs in cities or towns of more t h a n 10,000,35
Printing, job, runnmg b y po t ver in citics or towns of 10,000 or more, $10
Refrigerator and tank c\rs, each corporation, company, or firm operating $500 No
countv or municipal t a x m a y be imposed on such companies
Restaurants, cafes, and public e u m g siloons with accommodations for 15 or more
persons, 510, less t h a n 15, $5
Retort plants with capacity of 10 t o 15 barrels, $10, 15 t o 25, $15, 25 or more, $25
Sawmills including planing mills and d r y kilns, with daily capacity of 10,000 feet or
less, 110 Mills of less t h i n 3,000 feet capacity are exempt W i t h capacity of 10,000 to
25 000 feet, $2", 25,000 to 50,000, $50, m o r e t h a n 50,000, $100
Shingle mills with daily capacity of 25,000 or m o r e shingles. $25, less t h a n 25,000,110
Shipyards, marine railway, and d r y docks if located in counties of 10,000 or more, $15
Shooting galleries, $10.
Shows of all kinds, including circuses, vaudeville, minstrels, theatricals, etc ,under
tents or in temporary structures, in cities a n d towns of 10 000 or more, if admission charge
is 50 cents or more, $100 d u l y ; if 25 cents and less t h a n 53 cents, $75, less t h a n 25 cents,
$50 In cities and towns of 5,000 t o 10,000. if admission charge is 50 cents or more, 575
daily; 25 cents and less t h i n 50 cents, $50 less t h a n 25 conts $30 In cities and towns of
3,000 t o 5,000, if admission charge is 50 cents or more, $50 d u l y 25 cents and less t h a n 50
cents, $25, loss t h a n 25 cents, $20 In cities or towns of 3,000 or less, if admission charge
is 50 cents or more, $25 d n h . 25 cents and less t h i n 50 cents, S15, less t h m 25 cents, $10
Side shows when admission charge to m a m show is 50 c e n t s or more, $10 per day,
25 to 50 cents, %7 50, less t h a n 25 cents, $5 A n a n n u a l license m a v b e issued for three
times t h e foregoing rate*
Skating rinks, $10.
Slaughter p e n s in counties of 10,000 or more, $15; le^s t h a n 10,000, S5
Sleeping a n d parlor car companies, annually, 55,500 and SI 50 oil each $100 of gross
receipts No countv oi municipal taxes m a y oe imposed on these companies
Soda a n d mineral water fountains in cities a n d t o w n s of 40,000 or more, $25, 30,000 to
40,000, $20, 20,000 t o 30,000, $15,10,000 t o 20,000, $10, 5,000 to 10,000, $7 50, 5,0lX) or less, $5.
Stables, li\ eiy a n d feed, w i t h accommodations for n o t more t h a n 5 head of horses or
mules, $5, 5 to 10 head, $7 50, 10 to 20, S15, 20 to 25, $20, 25 or more, $25
Stables, sale, $25
Stoamboats with capacity for 100 or more passengers or 200 tons or more freight, $50;
75 t o 100 passengers or 150 t o 200 tons freight, $35; 50 t o 75 passengers or 100 t o 150 tons
freight, 525,25 to 50 passengers or 50 to 100 tons freight $15, 25 or less passengers or 50
tons or less freight, $10
Stevedores, contracting, in cities or towns of less t h a n 5,000, SI 5 5,000 or more, $25
Street railway com lames r e n t i n g space m cars for advertising, $5 per car.
Striking a n d slot machines operated for profit, $5 each
Swimming pools operated for profit, i n citics or t o w n s of less t h a n 1,500, $3; 1,500 or
more, $10
Telegraph systems, 65 conts p e r mile, one-half t o go t o counties i n which luieb are r u n
in proportion t o mileage m such counties. N o f u r t h e r licenses are imposed b y t h e
counties.
Telephone systems for first 1,000 telephones, 10 c e n t s each; second 1,000, or fraction
thereof, 8 c e n t s each; all over 2,000, 6 cents each. Systems w i t h less t h a n 100 telephones
are e x e m p t .
Theatres or halls employing traveling troupes or minstrels, providing operatic performances or moving pictures, a n d giving a n unlimited n u m b e r of performances, in
cities or towns, of 20,000 or more, $200, 15.000 t o 20,000,-5150, 10,000 t o 15,000, $100, 5,000
t o 10,000, $50, less t h a n 5,000, S10.
Theatrical shows or traveling players a n d minstrels m buildings fitted u p for such
shows, for each performance, in cities or t o w n s of 10,000 or more, $25; less t h a n 10,000, $15
Trading s t a m p firms, $1,000 per c o u n t y .
Wagon factories, $10.
^ Warehouses, bonded or storage, i n cities or t o w n s of 10,000 or more, $25; less t h a n 10,000,
W a t e r companies i n cities or towns of 40,000 or more, $300; 30,000 t o 40.000, $200, 20,000
to 30,000, $100, 10,000 to 20,000,$75, 5,000 to 10,000, $50, 3,030 to .1,01)1 $25, 1,000 to 3,001,
$15* 1,000 or less, $10.
Weighing machines operated for profit, $5 per m a c h i n e

Occupational
and professional
licences.

2. Occupational and professional licenses:
r
Abstractors of titles m counties of 50,000 or more, $50; 40,000 to 50,000, $40, 30.000 to
40,000, $30, 20,000 t o 30,000, $20, 10,000 to 20,000, $15, 5,000 t o 10,000, $10
Accoantant, cortified pubhc, examination a n d certificate, $25, a n n u a l license, $10
Analytical chemist, $10
Architect, examination fee fixed b y board of architecture, certificate, $20. Recording
certificate m office of secretary of state, Si. A n n u a l registration, $5. License t a x in
citics of 10,000 or less, $5. more t h a n 10,000, $10.
Astrologlst, $500 per c o u n t y
Attorney a t law, certificate of admission, $5, a n n u a l license, $10.
Auctioneer m cities or tow n s of 10,000 or more, $15, loss t h a n 10,000, $10.
Brokers dealing in—Insurance, land, merchandise, or ships, S10 each. Stocks a n d
bonds, 525.
Chauffeur, a n n u a l license, $2, duplicate, $1. N o c o u n t y or municipal license fees
imposed
Chiropractor, examination Sl>, certificate, $10; if a d m i t t e d from other States without
examination, $2">




91

TAXATION AND REVENUE LAWS-—ILLINOIS.
Clairvoyants or spirit m e d i u m s , $500.
Contractors, $10.
D e n t i s t , examination, $20, certificate, $.?
D e n t i s t s a n d physicians, permanently located, 310, nonresident or traveling, $25 per
•counts.
E m b a l m e r , license n o t t o exceed $25, a n n u a l renewal, $2.
Engineers—Civil engineers a n d surveyors, $10 Professional engmeeis, examinations,
-$15; certificate, $10, nonresident, certificate, $23; a n n u a l renewal, $5.
F o r t u n e tellers, 5500 each c o u n t y .
Gypsies, $100 for each c o u n t y a n d $100 for each incorporated city or t o w n 111 which
t h e y camp
H y p n o t i s t , each county, $500
M e n t a l healers, $200 per c o u n t y .
Movmg-picture machine operator, examination a n d license for one year, Si.
Nurse, e x a m i n a t i o n a n d registration, 310, recording certificate, 50" cents, a n n u a l ren e w a l , Si
Oculist or optician p e r m a n e n t l y located, $10, nonresident or t r a \ e h n g , each coimtv,
525.
O p t o m e t r i s t , examination, 5X5 certificate, $25, a n n u a l renewal, $2.
Osteopath, certificate, 525; a n n u a l license, $10
P a i n t e r s a n d p a p e r hangers, contracting, i n cities or t o w n s of 10,000 or less, So, 10,000
t o 20,000, $10, 20,000 t o 40,000, $15; 30,000 or more, $25.
P a l m i s t s , each c o u n t y , $500.
Pharmacists, registration, $15, a n n u a l renewal n o t t o exceed $1.
Photographers, p e r m a n e n t l y located, S5; nonresident or traveling, each c o u n t y , $10
Physician a n d surgeon, examination, $25, license, $10; license b y reciprocity, $50.
P i a n o t u n e r s , each county, $3.
Pilot, e x a m i n a t i o n a n d license, $20. registration of pilots a n d pilot boats, $10
P l u m b e r s , e x a m i n a t i o n a n d certificate, m a s t e r , $5, j o u r n e v m e n , $2; a n n u a l renewal, SI
P l u m b e r s , contracting m cities or t o w n s of 10,000 or less, $5; 10,000 t o 20,000, $10, 20,000
t o 40,000, $15, 40,000 or more, $25
Teacher, certificate t o college graduate, $5 S t a t e certificate, $5, special, $2 50, p n m a r v ,
S3; 1st grade, $2; 2d grade, $1 50; 3d grade, $1.
U n d e r t a k e r (only), i n cities or t o w n s of 10,000 or more, $50, 5,000 t o 10,000, $35, 5,000 or
less, $15.
U n d e r t a k e r a n d embalmer, in cities or t o w n s of 10,000 or more, $100; 5,000 t o 10,000, $75;
5,000 or less, $25.
W a t c h m a k e r a n d repairer of jewiry, $5-

Ex-Confederate soldiers, confirmed cripples or invalids and widows Person ^ independent upon their own effoits for a living, whose property does n o t c m p t *
exceed $500 are exempt fiom paying license taxes to peddle i n their
own counties
All license taxes are collected by the county tax collector, who is paid Collection,
by fees. Blank forms are issued through and undei seal of the county
judge who macticallv audits the collections
c Hdncol,s
3. Miscellaneous licenses.
li0^ /s
Bicyclist: F o r use of bicycle side p a t h s , 50 cents t o $1 F u n d s used for u p k e e p of p a t h s
u n d e r supervision of boards of side p a t h commissioners in various counties.
Fishing licenses. Privilege t a x for gathering shellfish (oysters a n d clams) for sale
2 c e n t s per barrel; if opened before selling, 1 c e n t per gallon. Use of p u r s e seine or
p o u n d n e t s i n fishing, $25. Use of fishing b o a t s or vessels i n gathering clams a n d
oysters, for b o a t of 10 b y 4 feet i n length, $1, for each additional foot in length, 20 cents
for each a d d i t i o n a l n e t i n excess of one o n b o a t . $1 Nonresident or alien oyster a n d
fish license, $10 License of alien or nonresident owned vessels m taking or catching s h r i m p a n d p r a w n for commercial purposes, $2,000. Sponge fishing Boats,
schooners or dinghies using hooks only* SI, all other b o a t s or vessels, $-1, nonresidents,
$50. Metal tags for oyster a n d clam measures, 25 c e n t s . .Licensing water b o t t o m s
t o citizens of Florida t o p l a n t oysters or clams, 50 c e n t s p e r acre or fraction thereof
a n n u a l l y n o t t o exceed 500 acres to each individual or corporation. X o o t h e r t a x e s
are required. A f t e r 10 years, r e n t a l is increased t o a m i n i m u m of $1 p e r acre
Motor vehicles- A n n u a l registration—motorcycles, £5; side cars, $3. Automobiles for
p r i v a t e use, p e r 100 p o u n d s gross weight, 50 cents. Passenger automobiles for hire,
p e r 100 p o u n d s gross weight, 75 cents, a n d seating capacity u p t o 7, each -passenger, $5,
per 100 p o u n d s gross weight, 75 cents, a n d for 7 t o 16 passengers, $7 50: m o r e t h a n 16
passengers, $10 Motor t r u c k s w i t h p n e u m a t i c tires, per 100 p o u n d s gross w e i g h t , 75
cents, w i t h solid tires, $1.12, with p n e u m a t i c tires, for hire, $1.50, \ u t h solid tires for
hire, $2.25. Passenger automobiles for hire between depots a n d hotels, p e r 100 p o u n d s
weight, 50 cents, a n d for seating capacity, $5 per passenger. Trailers w i t h p n e u m a t i c
tires, for p r i v a t e use, p e r 100 p o u n d s gross weight, 75 cents, for hire, S1.50. w i t h solid
tires, for p r i v a t e use, per 100 p o u n d s ^ross weight, SI 12, for hire, $2.23. Hearses a n d
a m b u l a n c e s operated b y u n d e r t a k e r s i n connection, w i t h their business, n o t t o exceed
$20. Transfer of registration, SI. Registration of licenses of m a n u f a c t u r e r s or dealers
i n m o t o r vehicles, $15. F u n d s derived f r o m t h e foregoing license t a x e s are allotted
a s follows F o r m a i n t e n a n c e of S t a t e road d e p a r t m e n t , 5 p e r cent, S t a t e aid f u n d apportioned t o counties, 25 p e r cent construction a n d maintenance of S t a t e roads a n d
r o a d s receiving benefit of Federal appropriation, 70 p e r cent.
Oils• One-eighth of 1 cent p e r gallon sold (for b t a t e gasoline inspection ftind'U
Oys&'s.- A n n u a l police license t o vessels using dredge or scraper m removing, f r o m
n a t u r a l reefs, $25.

4. The following fees are collected and £
paid into the State treasury:
°
payable

f ® ®s
into

Agriculture, commissioner of: For each license or p e r m i t i s s u e d a n d affixing seal, S t a t e t r e a s u r y .
shell r ish i n d u s t r y , 25 cents- F o r each lease granted, $2. Drawing t o w n s h i p p l a t s
a n d m a p s , $3. Certificate w i t h seal, $1. Search of papers a n d records, 25 c e n t s . Transcribing records, first 100 words, 20 cents, each succeeding 100 words, 10 c e n t s .




84

TAXATION AND REVENUE LAWS—ILLINOIS.
Banls "Examination fee for all <*tate banks, s i v m a s bauks, a n d t r u s t companies,
is based upon the capital stock as follows If less t h a n 525,000, £15 $25,000 to 5'pO.OO'j,
S20 fjO.OOO to $100,000, $25, $100,001) to $5CK>,000, $50 $500 000 or more, $7j
Bhtiffing and loan association^ Charter fees, $5 for each 550,000 of capital &totK or
fractional p a r t thereof
E x a m i n a t i o n fees based on assets, if less than £23,000, %o
S25 010 to $50,000, S7.50 SW,l)0Q t o $100,00'^ $10, for each a d d i t i o n a l 5100,000, ¥5. Filing
copv of charter and other d o c u m e n t s of foreign associations, ?25. Depositing sectui*
ties of foreign associations w i t h t n e fctate tieasurer, annuailv, ?25.
Co^nmcTcci feeding stunt and fertilizers Inspection fee foi each ton sold, 25 cent^
Co s)vms on?, issuance of To persons a p p o i n t e d or e'ected to office, £1
Cpoperatne anouat'ons
Filing declaration a n d issuance o f charter, S2.
Co-jtorations Issuance of charters, $2 per $1,000 of capital stock, m i n i m u m £5, m a \ i iimm, $250, certificate under seal, Si. Issuance of permit t o foieign corporations to
do business in P U t e , S>. A m e n d m e n t of charter after permit is granted, $2 Certificate of compliance with law, $5.
Deygns, labeh, tra Vwrarks, etc , vsed for adieitistng vinpoae* Tiling, S2.
Fmtc nal benefit socutics Annual certificate of a u t h o n t v , $10
IloH commissioner License fees t o conduct hotels or rooming houses v, ith 5 to 10
rooms, S2 10 to 20 rooms, $4, 20 to 30. $6, 30 t o 40, $7.50, 40 to 50, $10 50 to 60, ^12.50, 60
t o 75, £15. 75 to 100, $20, 100 t o 150, $23, 150 to 250, $30, 230 to 3G0, S35, SCO or more, $50
Restaurants or lunch counters for less t h a n 20 persons, $2 20 to 50, $5, more t h a n 50,
$7 50.
Insurance companies Filing a m e n d m e n t of charter reducing capital stock, $5, life
insurance companies, examination of statements required to be returned b v , and
issuance of certificate relating thereto, $10. Mutual tire insurance corporations, annual
statement, $10 Reciprocal insurance companies, a n n u a l report, &10. agent, $25, adjuster, $10 Sick a n d funeral befie^t insurance companies, aunual license t a x , $100,
each a?ent, S3 m each county m which h e solicits or a m a x i m u m of $25 for entire State
annual statement, $5 Life insurance companies a n d fiaternal or seciet societies or
lodges wluch provide insurance for their m e m b e r s are e x e m p t from these taxes
Imestment securities, companies selling (Blue SJ y Lau)
Registration of agent, $1.
FiUng annual s t a t e m e n t of financial condition, $5.
Public office —Candidates in primary election' Filing fee, 3 per cent of annual salary
of office sought, payable to secretarv of s t a t e except when ofiice is voted on wholl\
within a countv, in which case fee is paid to t h e clerk of t h e board of county commissioners, Candidates also p a v t h e following fees to tho secretary of s t a t e for cost of space
in publications printed bv t h e State C m t e d States Senator and all offices voted upon
in e i t h of the counties, $100, Representative in Congress, $50, office voted on m only 1
county, $10, in more th<m 1 b u t not more t h a n 3 counties $7 50 per county, more than
5 b u t less t h a n all t h e counties, S5 per county. E a c h c i n d i d a t e m a y h a v e not to exceed
3 additional pages a t t h e rate of $100 per page. These fees go into t h e general revenue
fund.
Secretary of state' Search of papers or records, 25 cents Certificate w i t h seal, $1 and
$1 additional fee to secretary of state. Copies of documents, first 100 words, 20 cents,
each additional 100 words, 10 cents. All fees, perquisites or other compensation accruing from the administrative offices of t h e secretary of state, attorney general, comptroller. treasurer, superintendent of public instruction, a n d commissioner of agriculture,
are turned into the State treasury.
1 rt/it t ompantes• For charter, $2 for each $1,000 of capital stock, b u t in no case lest than
$100. For increase of capital stock, $2 for each $1,000, m no case loss t h a n $20 Trust
companies are also l e i m r e d t o pay the State an annual fee of $20 for filing report.**.
Certificate of dissolution, ohansre of n a m e , or other a m e n d m e n t of charter except
increase of capital stock, $20. Other certificates, $5

cen^nottoVx" Counties may impose license taxes on the same subjects} as aie fro
teed 50 per cent taxed by the State, but such taxes may not exceed 50 per cent of the
or state rates;amount leviede 111 the State The ownership and title to all wild
by
for hVntln^ and hitds
8am
State are vested in the respective counties foi
trapping. *
the purpose of regulating the use and disposition of the same, and the
counties aie authorized to impose the following license fee*: Hunter's
license, nonresident of State, $25: liom evident of county, $3.30, resident, $1 25. Trappei'slicense, liontesident, $25, resident, 51. These
fees are payable to the county treasuier to the credit of the school fund.
31 anklpal 11- Municipalities mav in general l e w license taxes on the same classes
ceede!o percent0^ s h e e t s a s are taxed by the State, but the rates shall not exceed
of state rates: 50 per cent of the State rates Cities and towns may impose on any
roads 011 f a l 1
within their limits a license tax not to exceed the following.
In municipalities of 20,000 i n h a b i t a n t s or more $250, 15,000 to 20,000, $150, 10,000
t o 15,000, $100 5,000 to 10,000, $75 3,000 to 5,010, $50 1.030 to 3,000, $25 590 to 1,000, $15
less th<m ,500, $10. Street railwavs, s u b u r b a n a n d m t e r u r b a n , propelled b y electricity
or gas, in cities having a population of less t h a n 20,000, $7.50 per mile; 20,000 or more
population, $15 per mile. S u b u r b a n and m t e r u r b a n , $3 per mile
On e x p r e s s
companies,

Cities and towns may impose a license tax on express companies
not to exceed the following rates:
In cities and towns of 20,000 or m o r e inhabitants, $200; 15,000 t o 20,000, $100* 10,000 to
15,000, S75; 5,000 to 10,000, $50, 3,000 to 5,000, $37.50,1,000 t o 3,000, $25: 500 to 1,000, $12 50,
250 t o 500, $6.

Special assessD
estate. °

Real estate in cities and towns specially benefited by public improvements may be assessed one-third of the cost, the balance being
paid out of the general tax fund.




TAXATION A N D R E V E N U E

LAWS-—ILLINOIS.

85

SEC II Road districts.—Each county commissioner's district is Road aud spea road district, and each load district which levies a road district tax districts^ taxes
is designated as a special-tax road district. A special election is held Jerled. *
to determine whether a road district shall become a special-tax road
district for the purpose of levying a tax for the construction of roads
in the district. Not more than 5 mills may be levied and collected
for this purpose in any^ one year.
Special road and bridge districts and special road, bridge, and ferry Special road,
districts may be formed if voters so elect, for construction of permanent districts" taxaroads, bridges, and ferries. Special taxes and assessments on all real tion: bond is
and personal property, railroads, telegraph and telephone lines may
be levied not to exceed 20 mills on the dollar of assessed valuation
Bonds may also be issued
Assessment, equalization, and collection are made the same as for M a i n t e n a n c e
county taxes. A special tax of not to exceed 10 mills may be levied tax<
annually for the maintenance of roads and bridges after completion.
SEC. 12. School revenues.—The State school fund consists of the Of what State
principal derived irom the t^ale of lands the interest on which is paid fu31(i consists,
to the support of schools, and appropriations received from Congress
under the vocational education act.
Each county levies for its school fund not less than 3 nor more than
**hooi
r i
10 mills on the dollar, and by a vote of the electors, a special school taxes.
°
tax of not to exceed 3 mills may be levied in school districts
All fines and forfeitures aud all poll taxes are paid into the county Certain re*cschool fund. There is, besides, a special constitutional tax of 1 mill
* nt0
levied for the support of schools
Each county constitutes a school unit, and all subdivisions for school School dUpurposes are designated as school districts. All school districts levy- ^ d ^ u e s 8
ing a school district tax are designated as special-tax school districts
and all schools receiving any district tax as special-tax schools. Special-tax school districts may issue bonds, if voters approve, the amount
of bonds, rate of interest, and date of maturity being determined by
the county board of public instruction. For refunding such bonds
and paying interest thereon, the board of county commissioners levy
annually a tax of not to exceed 5 mills on the dollar on all real anil
personal property, railroad, telegraph, and telephone lines, owned or
situated within the school district. All such taxes are assessed, equalized and collected the same as county taxes.
Special-tax school districts may be formed mto consolidated dis- C o n s o l i d a t e d
tricts if voters so elect
districts.
SEC. 13. Districts In which special taxes or assessments may be Board of drain,
levied.—The board of drainage commissioners, consisting of the gover- w
nor. State comptroller, treasurer, attorney general, and commissioner posed; duties,
of agriculture, aie empowered to establish such systems of canals,
drains levees, dikes, and reservoirs in the Everglades drainage district or its subdrainage districts as is deemed advisable to drain and
reclaim the swamp and overflowed lands of the State The board Acreage tax.
is further empowered to levy an acreage tax not exceeding 50 cents
per acre per annum on such overflowed or swamp lands to meet construction costs. This acieage tax is collected in the same manner as
the general property tax and turned over by the county collectors to
the board of drainage commissioners.
An annual maintenance tax of 1 mill on all real, personal, and mixed taxM a i n t e n a n c e
property in the district is alho levied.
*
Upon petition of interested landowners the circuit court of any Drainage dis*
county may issue a decree incorporating a drainage district for sam- ^raied foVsaiiitary or agricultural purposes. A board of three commissioners is tary and agrithereupon elected, composed of landowners, with power to levy a c n l tses:aalc r e t a i
ur
puruniform tax of not exceeding 50 cents per acre upon each acre within P°
*
the district. This tax is a lien on the land and is collected in the
same manner as State and county taxes. Taxes collected are paid
over to the treasurer of the district who is appointed by the board of
supervisors Special assessments may be levied for benefits conferred Special assessagainst lands, public highways, railroads, and other rights of way. ™eegfcs; b o n d ls*
Bonds payable within 30 years may also be issued not to exceed 90
per cent of the total amount of taxes levied, with interest at the rate
of 6 per cent per annum or less. Such bonds constitute a lien on the
lands benefited A maintenance tax may be levied not to exceed t a sM a i n t e n a n c e
10 per cent of the net assessments of benefits,
*




GEORGIA.
gtv.
1- Constitutional provisions summaiued
2 General property taxes
3 Assessment
4. Equalization
,
5 Tax rates
6 Collection
...
7. Poll taxes

.

Page.
86
87
87
S9
89

, Sec.
Page*
I S Inhmtanct} tax
90
i 0 Corporation taxes
91
10. Business, occupational, professional, and
miscellaneous liccnse taxes and fees
91
j 11 No income tax
95
12 School revenues
95
39 13 Drainage, lo\ce, and samtary districts.. . . 95

Right of taxa- g E C . 1. Constitutional provisions summarized.—'The right oi
trol : "©restate taxation is a sovereign riqlit, inalienable, indestructible, and shall
(Art. iv, sec. l). always be under the complete control of, and revocable by, the State
notwithstanding any gift, grant, or contract whatsoever by the general
assembly.
0 rr d i n a r}; The poweis of a court of ordinaiy and oi piobate bhall be vested in ail
tton° (Art. vi| ordinary^ for each county. The courts of ordinary shall have such
sec. f>).
' powers, in relation to roads, bridges, ferries, public buildings, paupers,
county officers, county funds, county taxes, and other county mattery
as may be conferred on them by law The ordinary shall hold his
office (by election) for the term of four years, and until his successor is
elected ande rqualified,
n hie hastate nu? Pow e
taxation over the whole State shall be exercised
C
e
use taxing pov?- the geneial assembly for the following purposes-only: For suppoit of
ers (4.rt. vil, the State government and public institutions, for educational purposes
sec
*
in instructing children in tho elementary branches of an English education only; to pay the piincipal of and inteiest on the public debt;
to supptess insurrection, repel invasion, and defend the State in time
of war; and to make provision for pensions and support of ex-Confederate soldiers or then* widows, resident in tho State.
Limit or;> mills The levy of taxes on property for any one year by the general abfor all purposes. s e m b i y foi all purposes, except to provide for repelling invasion,
suppressing insurrection or defending the State in time oi war, shall
not exceed 5 mills on each dollar of the value of the property taxable
Taxation, uniAll taxation shall be uniform and ad valorem on all property subject
n<
a
iorem^ e\enip -* he taxed within the territorial limits of the authority levying the
tlons; poll taxes; tax, and shall be levied and collected under general laws. The general
power to tax assembly may, however, impose a tax upon such domestic animals as
1
from
n a t u r e an<
tax return as o f
l habits are destructive of property. The general
Jan. l : when assembly may by law exempt from taxation all public property; places
payable
(Art. of religious worship or burial; all institutions of purely public chanty;
* a l l buildings erected for and used as a college, incorporated academ>,
or other seminary of learning, including funds and property (except
real estate) held as endowments; real and personal estate of any public
library, and that of any other literary association used by or c o n n e c t e d
with such library; all books and philosophical apparatus, and all
paintings and statuary of any company or association kept in a public
hall and not held as merchandise or for purposes of sale or gain, but
the propei ty so exempted shall not be used for purposes of private or
corporate profit or income. The general assembly shall further have
power to exempt from taxation farm products, including baled cotton,
grown m the State and remaining in the hands of the producer but not
longer than for the year next after their production.
All laws exempting property from taxation, other than the property
herein enumerated, shall be void.
No poll tax shall be levied except tor educational purposes, and such
tax shall not exceed $1 annually upon each poll.
The power to tax corporations and corporate property shall not be
surrendered or suspended by any contract or grant to which the State
shall be a party. All persons or clashes of persons shall on or before
the 1st day of Match of each year make returns for taxation to the
86




TAXATION AND REVENUE LAWS-—ILLINOIS.

87

comptroller geneial as of date of January 1, and shall pay the taxes
arising on such returns in favor of the State on or before the 1st day of
September. The general assembly shall have power to make or alter
all laws that may be necessary or proper for enforcing the provisions
of this paragraph.
The general assembly shall not delegate to any county the light to w£ciiP0Sec f t*
levy a tax except for educational purposes m instructing children in t a x e s m a j " " b e
the elementary branches of an English education only, to build and levied (sec*. 6).
repair public buildings and bridges, maintain and suppoit prisoners;
pay jurors and coroners; and for litigation, quaiantine, loads, and
expenses of courts, to support paupers, and pay debts heretofore existing, pay the county police, and to provide for necessary sanitation.
Any county, municipal corporation, or political division of this Annual
tax
State which shall incur any bonded indebtedness shall, at or before ja Je^ted°ness
the time of so doing, provide for the assessment and collection of an ( sec . 7).
annual tax sufficient m amount to pay the principal and interest of
paid debt withm 30 yeais from the date of the incurring of said
indebtedness.
The poll tax, any educational fund now belonging to the State fu^dasxs®ts * * *
(except the endowment of and debt due to the University of Geor-for common
gia), a special tax 011 shows and exhibitions and on the sale of spirituous V Ic1 h , osec l s35 (Art,
s
o
and malt liquors, which the general assembly is hereby authorized to 1 * *
assess, and the pioceeds of any commutation tax for military service,
and all taxes that may be assessed on such domestic animals as from
their natuie and habits are destructive to other property are heiebv
set apart for the support of common schools.
Authority is granted to counties and municipal coiporations to estab- Local t a x a t i o n
lish and maintain public schools in their respective limits by local 'Jtkms (secUSl"
taxation The proper county authorities whose duty it is to levy
taxes for county purposes shall, on the lecommendation. of the board
of education, assess and collect taxes for the support of public schools
under its control not less than 1 nor more than 5 mills on the dollar of
all taxable property of the county outside of independent local systems, which shall be distributed equitably according to the school
population, tax values, number of teachers and their grade of license
among the public schools therein. An additional levy not to exceed 5
mills shall be permissible in independent local systems, municipalities,
or school districts on a two-thirds vote of those voting.
S E C . 2 . General property taxes.—All real and personal propeity. p «»pert> subexcept as stated below, is subject to taxation for State, county, and for state^coun^
municipal purposes. Real and personal property are not specially ty, and' local
defined for purposes of taxation, and the general definitions prevail, purposes*
Interest in land less than the fee is regarded as real estate. Submerged lands are classified separately for tax purposes Growing crops
are declared to be personalty. Mortgages are taxed as personal property. Promissory notes, accounts, judgments, mortgages, liens of all
kinds, and ail choses in action are listed at their values whether wholly
or partially solvent Dogs are considered as personal property and are
taxed as such in addition to any dog licenses which .may be imposed
by municipalities.
The following described property is exempt from taxation:
Exemptions.
1. All public p r o p e r t y .
2. S t a t e r e f u n d i n g b e n d s .
S. Places of religious worship
Places of burial.
5. All i n s t i t u t i o n s of p u r e l y public c n a n t v .
6. AH buildings erected for a n d used as colleges, incorporated academies or other
seminaries of learning, a n d all f u n d s or p r o p e r t y held or used as e n d o w m e n t s b y such
colleges, incorporated academies or seminaries of learning provided t h e s a m e i s n o t
invested m real estate a n d such institutions are open t o t h e ceneral public, b u t all
e n d o w m e n t s t o institutions established for white people shall b e limited to white people,
a n d all e n d o w m e n t s t o institutions established for colored people shall be limited t o
colored people.
7. T h e real a n d personal e s t a t e of a n y public library, a n d t h a t of a n y literary associat i o n , used b y or connected w i t h s u c h library.
S. All books, philosophical a p p a r a t u s , paintings a n d s t a t u a r y of a n y c o m p a n y or
association, k e p t m a public hall a a d not h e l d as merchandise or for purposes of sale a n d
if n o t used for purposes of p r i v a t e or corporate profit or income.
S E C . 3 . Assessment.—In general, the taxpayer is required to fur- TAXPAYER
nish a sworn statement of his property as of January 1 and its valuation fanf i :




tc

uiarket v a l u e . "

88

TAXATION AND REVENUE LAWS—ILLINOIS.

to the tax receiver 1 (In cities the assessment is made by appointed
assessors and not by the tax receivers.) The tax receiver, however
may fix a different valuation which must be at "the fair market value."
that is. the amount which the propeity and subjects would bring not at
a forced sale but "when sold m such manner as such property and subjects are usually sold."
When
books
The several tax receivers open their books for tax returns on the 1st
ar
n f r taX f
t T
°
° February and close the same on the 1st of May, and within 10 days
rc ur s.
thereafter present the returns to the county board of tax assessors for
examination and equalization, which must be completed by July 1.
One copy is then sent to the comptroller2 general for examination and
approval by the State tax commissioner.
Copies of cor- When the corrected county tax digest is finally adjusted and fixed
!
rected
* *by the State tax commissioner and returned to 3the tax receiver, the
lint.*
latter sends one copy to the comptroller general and one each to the
tax collector and the oidinary of the county.
Penalty.
Persons who fail to make out their lists are penalized by double
taxation while defaulting corpoiations are subject to heavy fines.
Back taxes.
Back taxes not assessed or collected in previous years may be assessed and collected in any year by the comptroller general.
Certain classes
c e jtain classes of rproperty are assessed as follows:
1
of p r o p e r t y ,
i o w assessed.

Domestic insurance companies dome business on the legal reserve plan are required to
return for taxation all their reil estate as otlier real estate is returned, and all tncir personal pror^rty, tbe latter to be ascertained by deducting from the total value of the
assets, both real and personal, the assessed value of all real estate owned by the company in the State, nontaxable bonds deposited with the State treasurer, and the amount
of the reserve or net value o r its policies required by law to be hold bv the company
Property of all pubhc utility companies is nssessed by the comptroller general. Railloads operating in the State, and elsewhere are assessed ou that proportion of their
rolling stock which the mileage m Georgia bears to the tot il mileage The fixed property
in each county is assessed whore located, and the rolling stock, which is assessed as a
whole, is apportioned among the counties and muiucip ilities m proportion to the value
of tho fixed property m each Special franchises of public service corporations are
assessed by the comptroller general, and the assessment is apportioned among the
localities m which the property is situitcd
Property returned to the comptroller general, consisting mainly of public service corporation property, must be returned not later than tho 1st day of March (the valuation
relating to January 1), and the taxes levied must be paid on. or beforo the 1st day of
September
Express, telephone and telegraph, and car companies are also assessed upon their property,
including franchises, by the comptroller general.
Sleeping and other car and railroad equipment companies are assessed upon their cars and
other property m the proportion which the number of miles covered in Georgia bears
to the total mileage.
All canal and stock water navigation companies must make, through their respective
executive officers or stockholders in possession to the tax receiver of each county m
which they are located or through which they pass, m whole or in part, returns of the
right of way, locks and dams, toll houses, structures, and all other real estate owned or
used by such companies or stockholders
Banks are not assessed upon their capital, but the shares of stock are assessed to the
owners in the county where the bank is located. The shares are valued for taxation
at their " f u l l market value," mcludine, surplus and undivided profits less the value
(if ciear) or the eqiuty (if mortgaged) of the bank's real estate. Banks make returns
and pay the taxes for the stockholders ' Branch banks are taxed on the capital employed m the counties, municipalities, and districts m which they r r e situated
Building and loan associations or other associations of hie character are required to
return to the tax receiver of the county, where situated, all real and personal property
except real estate located i r another county which must bo returned to the t a x receiv er
of t h a t county.
Manufacturing companies.-—The president or other official of manufacturing companies
other than those required to make return of their franchises to the comptroller general,
must return for taxation at its true market value all real estate to the tax receiver or
the county m which it is located; if in tvvo or more counties, the return must be made to
the tax receiver in the county where the m a m building containing tho machinery or
most of the main buildings are located. Such enterprises conducted on nortaxable
property must return f or taxation the stock of merchandise, raw materials, machinery,
livestock, and other personalty and manufactured goods, notes and accounts, and
money on hand, in the county m which the realty whereon such business enterprises
are located is taxable Agents of foreign enterprises make return of all stock of mer-

* The " t a x receivers" or "receivers of returns of taxable property" ore elected biennially, one in each comity, and correspond to the assessors in other States. I n the citics
there are three tax assessors appointed by the local authorities.
3
Appointed by the governor with the advice and consent of the senate for a term of
6 years.
3
Elected to office for 2 years. The comptroller general m a k e s all needful rules and
regulations for the cutdanco of tax collectors and receivers and a n y other rules that may
be necessary to insure prompt and faithful execution of the tax laws




TAXATION A ^ D REVENUE LAWS—GEORGIA.

89

SEC. 4. Equalization.—Equalization of taxation between the coun-. E q u a l i z a t i o n
ties is made by the State tax commissioner, and of taxation of property ttes^by^ta^coinwithin a county by the county board of tax assessors* acting as a board o f m i s s i o n e r ;
equalization. Whenever there is a disagreement between the State tax
county
commissioner and the county board as to valuations, each appoints an assessors; °ari>*
arbitrator and the two thus appointed Belect a third. The decision of trators.
this board of arbitrators is final. The same procedure applies to disagreements between the taxpayer and the county board of assessors and
in the case of corporations making returns to the comptroller general.
I n cities and towns there is no general equalization, b u t where the E q m a n il z IaptaiH n
u l
o
u c
assessor fixes a valuation unsatisfactory to the taxpayer the latter may
*
refer the matter to arbitrators, one to be chosen by the taxpayer, one
by the assessor, and the third by the two thus selected. Should the
arbitrators fail to agree or to select the third one within 20 days, the
third member or umpire is named b y the mayor of the city. The
taxpayer is expressly given the right to further question this procedure
by equity petition in the county court.
SEC. 5. Tax rates.—The legislature from time to time passes a State rate not
general tax act for succeeding years authorizing the governor with the how^fKed.
assistance of the comptroller general to levy such a tax as is necessary
to meet the appropriations of the legislature and to raise in addition a
specified sum (fixed at $100,000 annually during past few years) for a
sinking fund as required by the constitution. The rate of taxation
for all purposes can not exceed 5 mills.
The rate for county purposes which are specified in the constitution County ^ rate,
is fixed b y the ordinary or board of county commissioners who may tatTonf ed ' U " l i
impose an additional tax, if two-thirds of the grand jury so recommends,
of 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 the State tax for the support of paupers.
#
No municipal corporation is permitted to levy or collect for the rateGnot V P J *
ordinary current expenses an ad valorem tax upon the property within c e e ( j one-half* of
the corporate limits exceeding one-half of 1 per cent upon the face l per cent of vaivalue of such property unless an additional tax is approved by a two- J ^ 0 1 1 ' e x o e p *
thirds majority of voters at a special election I n addition to such
levy, however, special assessments may be levied for street improvements.
S E C . 6. Collection.—With the exception of taxes on certain corpo- By count* TAX
ector
rations which are paid to the comptroller general, taxes 5for the State
*
and counties are collected by the county tax collectors.
Taxes are due when the finally corrected tax digest is received by When taxes are
the tax collector from the tax receiver. They become delinquent on £ o m e d^e 1 i n "
December 20 and bear 7 per cent interest from that date and may be qnent; penalty,
collected b y distress and sale. Final settlement with the State and
county must be made within 4 months thereafter. I n certain cases the
tax collector is made ex officio sheriff for the purpose of enforcing
collection.
Collectors and tax receivers are r
paid b y fees as follows:
Fees reeci\ ed

by collectors and
On t h e first SI,000 collected, 6 per cent; on second §1,000,4 per cent; on third, 3 per cent; tax'recelvers.
fourth, 2$ per cent, fifth and sixth, 2\ per cent; seventh and eighth, 2} per cent; ninth
t o twelfth, 2 per cent; thirteenth to eithteenth,
per cent; nineteenth to thirty-sixth,
1J per cent; on all over $36,GOO, 11 per cent.

City taxes are generally collected b y the treasurer. There may be a City
taxes,
city tax collector who is ordinarily not the same as the county tax w
collector.
SEC. 7 . Poll taxes.—Every person between the ages of 2 1 and 60 Persons
enbvears except blind persons ana all persons who have lost a limb or
school piS
limbs or the use of same while actually engaged in the military service poses,
of the Confederacy is required to pay an annual poll tax of $1 for
purposes of elementary education. This tax is collected in the same
manner as other taxes Women who do not register for the purpose of
voting are exempt
* T h e county board of tas: assessors, three in nuinl er, are appointed for a t e r m of 6
years by the county commissioners, and it is the d u t y of t h e board to supervise the
assessors and t a x returns, to appoint special agents to collect back taxes and locate
untaxed prorerty, and to sit as a county board of equalization.
s
Elected t o oMce tor a term of four years

63228—24



7

90

TAXATION AND REVENUE LAWS—ILLINOIS.

The constitution forbids tho collection of poll taxes except lor
educational purposes and to a greater amount than $1 annually, but
the State courts have decided that this provision of the constitution
does not prohibit the enforcement of laws requiring all able-bodied
males between the ages of 21 and 50 yeais, except ministers of the gospel
and men who have lost one aim or one leg, to work on the roads of the
counties and streets of the cities and towns for a period of not to exceed
8 davs per year This road duty may be commuted by the payment of
a sum which will amount to not more than
per diem for the number
of days' work required in counties having a population between
34,700 and 3±,800 accoiding to the 1920 census, the maximum number
of days required is S and tlie maximum constituted rate is SI; in counties ha\mg a population of not moie than 23,400 and not less than
23,365, the numbei of days required can not exceed 5 and the constituted rate $2 per day.
"Public road
The commissioners of roads and revenues oi the oidinary may levy
a tax
Ilot m o i e
Und
ft tit t
^ a n foui-tenths of 1 per cent on all taxable property
onst
rates.
t j i e c o u n t y w hich, together with the commutation tax, bhall be
known as the "public road fund," but in counties whose population is
between 18,690 and 18,750, and m those where the population is not
less than 14,132 and nbt moie than 14,500, the rate may not be greater
than six-tenths of 1 per cent.
Property
SEC. 8 Inheritance tax.—All real and peisonal propertv and every
transfers subject e s t a te and interest therein belonging to inhabitants of the State, and
0
all real estate as well as tangible personal property within the State
or any interest therein belonging to nonresidents, which shall pass by
will or by the laws regulating descents and distributions or by deed,
grant or gift made in contemplation of death, to any person or person-*
bodies corporate or politic, in trust or otherwise, is subject to an
inheritance or succession tax tor the use of the State, as follows When
the property shall exceed in value the exemptions allowed and donnot exceed in value $25,000, the tax imposed is—

lioad duty or
and municipal!ties.

Classes or ben- If beneficiary is—
©ficiarles
and (a) Wife, husband, child, adopted child, son-in-law, daughter-in-law, lineal dcscendprimary rates, ant or lineal ancestor of decedent, 1 per cent of clear market value of the propertv
(b) Brother or sister or stepchild of decedent, or brother or sister of the half-blood, s
per cent
0e) Uncle, aunt, nephew or niece, 5 per cent.
('J) A n y person of other degree orrelatiomlup or stranger to the blood, 7 per cent
Secondary
The foregoing rates are for convenience termed the primary rates
ra

and when the amount of the market value of the property exceeds
§25,000, the rates upon such excess are as follows
Upon all in excess of 321,000 up to 553,001, times tho prim lry rates, 550,000 to £100,WW,
2 times, $100,0J0 to $o00,0i)0, 2$ tunes, in excess of So 10,000, 3 tiaie^ tho prnnar> r.itcs

^Exemptions

The following exemptions are allowed:
(a) All property tiansferred to a person or corporation in trust oi tise solely for educational, literary, scientist., religious or charitable purposes, or to the State, county, or
municipal corporation for public purposes
(b) Propertv of the market value of §5,900 pa^sinc to the widow, widower, child,
son in-law, daughter-in-law or an adopted child of the decedent, and of the market
value of $2,000 passing to any other beneficiarv n a m e l in class (a).

Three appraisers may be appointed by the ordinary of the county
at the request of an interested party to fix the value of tho property,
and shall be paid at the rate of $5 per day. The ordinary receives $5,
but if he appraises the property, his fee is-increased to $20. These fees
are taxable as part of the costs of administration of the estate.
Fees for eollecThe fees allowed for the collection of the taxes are the same as allowed
o n di e 3t t a x e s a n d a r e
vided; whin tax
S.
divided equally between the tax collector and
is payable.
* tho ordinary. The tax is a lien on the property and becomes due and
payable upon the death of the owner. If not paid within 12 months,
interest is chargeable unless the delay is caused by litigation.
Powers of State The State tax commissioner reviews all appraisements and assesfctax commission. m e n t a f o r
inheritance tax and has authority to emplov agents .to
investigate tax matters, the latter to be paid a percentage of the taxes
collected not to exceed 15 per cent.
Appraisers;




TAXATION AND REVENUE LAWS-—ILLINOIS.

91

SEC. 9. C o r p o r a t i o n taxes.—Corporations are generally taxed on Property and
their pioperty in the same manner as individuals, and are required to JJjtJjJ t£xes?CU*
pay an annual State license or occupation tax to the tax collector of
the county where located on the basis of their total capital stock as
follows:
If c a p i t a l stock is $10,000 or less, $10, $10,000 t o 325,000, $15 $25,000 to $50,000, $20
$50,000 to $75,000, $30, $75,000 t o $100,000, $50, $100,000 t o $300,000, $100, $"300,000 t o
$500,000, $200. 5500,000 t o $1,000,000, $300; $1,000,000 t o $2,000,000, $500; over $2,000,000,
$600. Agents of a foreign corporation h a v i n g a place of business m t h e State m u s t p a y
a licen->e t a x based on the capital of t h e corporation the same as t h e foregoing. For
d u p l i c a t e certificates for agents a fee of $1 per copy is imposed

The following fees are imposed on insurance companies through the
imposed
State insurance department:
companies!™11^
On foreign and domestic insurance companies except Farmers* Mutuals operating i n
n o t more t h a n four counties, 1£ per cent on gross receipts of all p r e m i u m s less r e t u r n
r e m i u m s on canceled policies, w h e n one-fourth of t h e c o m p a n y ' s asset** are invested

El securities of the State, c o u n t y or m u n i c i p a l i t y or invested within t h e State, t h e t a x
Is 1 per cent, if t h e a m o u n t so invested is three-fourths of t h e total assets, the t a x is
one-naif of 1 per cent
On fidelity an<f guaranty companies, 1} per cent of t h e i r gross p r e m i u m receipts, payable
t o t h e comptroller general on t h e same t e r m s a n d in the s a m e m a n n e r as insurance
companies.

Insurance companies are taxed not to exceed one-tenth of 1 per Fire-proven,
cent of gross premiums for the State fire-prevention fund.
rana.
Corporations chartered by the superior courts to engage in borrowing When certain
and lending money may amend their charters upon payment to the
a U o we^d
secretary of state of a fee of $25, and thereupon be granted the privi-privileges of
leges granted to trust companies.
trust companies.
Municipalities do not impose any taxes on corporations, but cities t a i n 6 8 corpora^
are permitted to collect a tax on insurance, telegraph and telephone t l o n s b y c i t i e s ,
companies at a certain percentage of their gross premium receipts from
business transacted within the city limits.
SEC. 10. Business, occupational, professional, a n d mlscellane- state license
o u s license taxes and fees.—The State imposes license taxes and t a x e s *
fees as follows:
1. On certain business activities (annually unless otherwise stated). ^ o f bu^os?
A d j u s t m e n t b u r e a u , $50 for each adjuster employed, p a y a b l e in c o u n t y i n which t h e
b u r e a u is located.
Agencies. A d v e i t i s m g other t h a n billboards, $50, use of billboards or other places
where space is r e n t e d or sold, in each county, 50 cents for each " l o c a t i o n " of 75lineal
feet or fractional p a i t thereof. Collecting, commcrcial, and mercantile, in county m
which o'Ccc or b r a n c h oilice
located, &2t)0. Commercial reporting, i n each c o u n t y in
which there is an office or branch office, $125. Detective, for each omce in cities of over
25,000, $200 10,000 t o 25,000, $50. less t h a n 10,000, $25. Teachers', i n each county m
which a n office is located, $25.
Auctioneer selling (in each county). F u r n i t u r e and household good®, $100. Jewelry,
$200. J u n k , $100 Live stock, $50 Real e s t a t e , reMdent, $50, nonresident, 5100. Automobile assembling p l a n t , each county, $50. Automobile garages, for storage or repairing or keeping for hire, in cities of more t h a n 35,000, $50, 10,000 t o 35,000, $25. 1,000 to
10,000, S7 50 le^s t h a n 1,000, or w i t h m 1 mile of l i m i t s of a n i n c o i j o r a t e d citv, $5.
Automobiles, j i t n e y s a n d similar cars operated for hire, $5 for each car for n o t over 7
passengers over 1 passengers, $25 Tars other t h a n jitneys operated for hire in or near
t o w n s or cities of n o t over 5,000 population, $10: 5,000 t o 15,000, $15, 15,000 to 30,000,
$20. 30,000 t o 50,000, $25. 50,0^0 or mo^e, $10. If c a n are operated over a fixed route,
t h e following fees are charged* W h e n fare i« n o t more t h a n 7 cents a n d seating capacity
Is 5 passengers or less, $15, m o r e t h a n 5passengers, $25.
A u t o m o b i l e school, $10.
A u t o m o b i l e t r u c k assembling p l a n t , 5300.
A w n i n g or t e n t m a k e r , $15.
Bagatelle, billiard, J e n n y L m d , pool or Tivoli tables, operating for p u b l i c use, each
table, $50, keeping or holding for hire or sale, $100 for each place of business.
B a r b e r school, $15.
B a r b e r shop w i t h 2 chairs or less, $10, each additional chair, $5.
B a r b e r supplies, agent for, $50,
B a t h s , T u r k i s h , Russian or vapor, $50.
B e a u t y parlor, hair dressing parlor, chiropodist or m a n i c u r e shop, $10.
Bill d i s t r i b u t o r s in towns o r cities, $25.
Brokers Mercantile brokers and commission m e r c h a n t s , $100. P r i n t i n g , bookbinding or lithographing, each county, $25 Railroad and t h e a t r e tickets, m cities of more
t h a n 10,000 population, $100; less t h a n 10,000, $50. Real estate, selling other t h a n a t
auction, or renting, each c o u n t y , $25. Brokers w h o deal m real estate n o t located in
t h e S t a t e are required to p a y an application fee of $5 and a n annual license of 550. Licence
t o sell an additional t r a c t of land outiide of state n o t carried b v original license, 510
Stocks a n d bonds, m cities of n o t more t h a n 10,000, $100, 10,000 t o 20,COO, $150, over
20,000, $250.
Burglar alarms a n d a u t o m a t i c sprinkler companies or agents, each agency or place
of business i n each county, $25.
Cafes a n d restaurants, l u n c h rooms, eating houses, i n cities of 5,000 or less, $5; 5,000 to
10,000, $15, 10,000 t o 25,000, $30; 25,000 t o 50,000, $50; 50,000 t o 75,000, $75, over 75,000,
$100




TAXATION AND REVENUE LAWS—GEORGIA.
Carbonic acid gas or substitutes, manufacture or sale of, for soft drinks, 4 cents per
pound used. If not paid within 15 days after end of calendar quarter, an additional
tax of 10 per cent is imposed.
Card writing, cutting or engraving stands, $5 for each stand in each county.
Carpet and rug cleaning companies not connected with laundries, $10..
Cemetery companies, agencies, offices, $50.
Cigars, manufacturer of, where not more than 5 cigar makers are employed, $10; more
than 5, $50,
Cigarettes or cigarette paper, selling or giving away in connection with business, $25
for each place of business.
Clipping bureaus, $10.
Construction companies—bridges, dams, waterworks, ro3ds, railroads, street paving,
or similar works—each county, one-tenth of 1 per ccnt of contract price, or if not done
for a fixed contract price, one-tenth of 1 per cent of cost of such work, not to exceed in
any case $500 in any one county in any calendar year.
Contractors, $10 if contracts do not exceed $10,000, and SI additional for each $1,000
of orders or contracts above $10,000. Contracts of 5500 or less are e x e m p t .
Corporations, domestic, and agents or representatives of foreign, annual licensc or
occupational tax—if capital does not exceed $10,000, $10; when capital is over $10,000 and
not over $25,000, $15; $25,000 to 350,000, $20; $50,00010 575,000, $30; $75,000 to $100,000, $50;
$100,000 to $300,000, $100; $300,000 to $500,000, $200; $500,000 to $1,000,000, $300; $1,000,000
to $2,000,000, $500; over $2,000,000, $600. (This tax is paid only in the county in which
the corporation has its home office). Duplicate tax receipt issued to foreign agent, $1.
Dance halls where dancing is permitted or taught for hire, $100.
Dealers in automobiles, retail, in counties of less than 20,000 population, $27.50; 50,000
to 30,000, $55; 30,000 to 50,000, $82.50; 50,000 to 75,000, $110; 75,000 to 100,000, $165; 100,000
to 150,000, S220; over 150,000, $275. Automobiles, trucks or passenger, used or secondhand,
in counties of less than 20,000, $25; 20,000 to 50,000, $50; over 50,000, $100. A utomobile
tire accessories, wholesale, each place of business, $100. Bicycles, each place of business,
510. Cards, plaving, $10. Cigars, retail, in cities of less than 2,000, $5; 2,000 to 5,000,
310; 5,000 to 10,000, $20; 10,000 to 20,000, $25; 20,000 to 30,000, $30; 30,000 to -10,000, $35;
40,000 to 50,000, $10; over 50,000, $75; wholesale, in cities of less than 50,000, $50 for each
place of business; 50,000 or more, $100. Coal, coke, or icood, in citics of more than 1,000
and not more than 10,000, $10; 10,000 to 20,000, S50; more than 20,000,5100. Junk, in cities
of over 50,000, $100; 10,000 to 50,000, $50; 3,000 to 10,000, $25; under 3.000 or within 10 miles
of such city, $10. Livestock, in cities of more than 50,000, $25; 10,000 to 50,000, $15; less
than 10,000, $10. Machinery and implements (reaping, mowing, binding, or threshing
machines, gas, electrical or oil, engines, agricultural machinery propelled by gas, roadbuilding machinery propelled by gas or oil), S100; each agent of dealer, S10. Monuments
or tombstones, each county, $10. Motor cycles or motor attachments for bicyclecach place
of business, $25. News dealers on trains, $500, but no additional t a x m a y be levied by any
countv or municipality. Pictur-es or picture frames, each countv, $15. Pisio/s, knirtt,
cirtridges, and metal knuckles, each place of business in towns of 10,000 or le^s, $35; over
J0.000,$o0. Sewing machines, $400; each agent, S10. Tan!is and pumps for oil, gasoline,
kerosene, or other like fluids, $50. Trading stamps, $50.
Devices, bowling and tenoin allevs, cane racks, shooting galleries, or games not prohibited by law, for each stand, table, alley, etc., $50.
Directories, compiling and selliDg or FiipplyiEf en Fi Vprrij-firrF. fl25.
Dry cleaning, $25: pressing clubs not engaged in d r y cleaning, $5 only.
Electrical contractors, $10.
Emigrant agents, each county, $1,000.
Employment agency, each county, $50.
Explosives, registration of dealers in, 25 cents.
Ferries, operating ns toll bridges, each $25. If receipts do not amount to $500 per
annum, no tax is imposed.
Fuels, gasoline, benzol, naphtha, and other motor fuels used in internal-combustion
engines—occupation t a x on distribution of, 1 cent per gallon sold.
Uasoline or oil sold from wagon or truck, each, $10.
Honey bees, license to sell, $25.
Hotels operating in cities of over 30,000, $1 for each sleeping room; less t h a n 30,000,
50 cents for each room.
Ice cream, manufacturer or dealer, i n cities of more t h a n 50,COO, $50; 20,000 to 50,000,
$25; 10,000 to 20,000, $10; less than 10,000, $5.
Laundry or dyeing establishment, in cities of more than 50,000, $100; 20,000 to 50,000,
$50; less than 20,000, $25.
Lighting systems, gas, gasoline or electrical, manufacturer, dealer or agent, each
county, $25.
Lightning rods, fitting u p or erecting, i n each county, $50.
Loans upon wages or time, or purchasing of salaries or wage accounts, negotiable
papers—making loans of $300 or less, $100.
Loan agents, each county^ $25.
Machines: Adding machines, retailing for more t h a n $10, manufacturer, dealer, or
agent, $200. Slot machines, use of, for purchases, each county, $10; for seeing pictures,
hearing music, weighing, or making stencils, $5 each, b u t not more than $75 to be required
of any one person in any one county. Store cash registers, manufacturer or wholesale
dealer or agent, $100. Typewriters, manufacturer, dealer or agent, $100, Weighing
or calculating machines, manufacturer, dealer or agent, $25.
Mining and removing phosphate rook and phosphatic deposits from navigable waters,
$100 for license and $1 per ton removed.
Motion picture supply houses or film distributing agencies, each place of business, $100.
Musical instruments, graphoohonos, organs, phonographs, pianos and victrolas,
renting or selling in cities of more than 50,000, $100; 25,000 to 50,000, $50; 10,000 to 25,000,
325; less than 10,000, $10.
Nurseryman, $5: agents, salesmen a n d solicitors, SI.
Officials (president, general agent, or superintendent) of each express, telegraph,
telephone, railroad, street railroad, steamboat or navigation coinpanv, electric light,
sleeping or palace car companies, building and loan associations, investment and loan
gas and water power companies, $25, b u t no additional tax m a y be levied b v any county
or municipality.




93

TAXATION AND EBVENUB LAWS—GEORGIA.
Oysters, shrimps, or fish, packing or shipping, $50.
Oyster beds, lease of, SI per acre (to State school f u n d ) .
Packing houses, each place of business in each county having a city of 30,000 or more
population, $300; in county of 15,000 t o 30,000, $150, 5,000 to 15,000, 550; county of less
t h a n 5,000,^ $25.
P a t e n t rights, sale of, in each county, $50.
P a w n b r o k e r s , each place of business, $200
Peddlers, each county, $50. Peddlers of stoves, ranges, clocks, albums, or picture
frames, a n d p a t e n t e d articles, $25 in each county, for either of such articles; using boats
or water craft, each county, S50.
Photographers, 310 a n d $5 for each county other t h a n t h a t of residence in which business is carried on.
Safes a n d v a u l t s , sale of, $100.
S a n a t o n u m s conducted for gain, in cities of m o r e t h a n 20,000, $100; less t h a n 20,000
or when located outside of a city or tow n , S25
Skating rinks in counties of moro t h a n 100,000 population, $100; 50,000 t o 100,000, $50;
less t h a n 50,000, $25
Soda fountains, w i t h one d r a u g h t a r m or similar device used in drawing carbonated
water, $5; for each additional a r m or device, $5.
Soft drinks, q u a r t e r l y t a x , a n a m o u n t equal t o one-half of 1 per cent of gross receipts.
Steamship and steamboat companies, $100.
S w i m m i n g pools, operating, or renting b a t h i n g suits, $20 in counties of over 50,000,
less t h a n 50 000, $10
U n d e r t a k e r s , in cities of more t h a n 50,000, $200; 10,000 to 50,000, $100; 5,000 t o 10,000,
$50: 2,500 t o 5,000, $20, less t h a n 2,500, $10.
Warehouse (cotton) or y a r d where not less t h a n 500 nor m o r e t h a n 5,000 bales are
handled in one year, 810, 5,000 t o 10,000, $25,10,000 t o 20,000, $50; 20,000 to 30,000, $100,
m o r e t h a n 30,000, $200.
Warehouse for goods, wares or merchandise a n d farm products other t h a n cotton, $25.
Waterworks systems, dealers in or manufacturers, each county, $100.

Indigent ex-soldiers and blind persons are exempted from the P e r s o n s ex*
payment of license taxes for peddling or conducting any business
m any city, town, or county.
2. Occupational and professional license fees required by the State: Occupational

and professional
Abstractors of titles to p r o p e r t y , in cities of £0,C€C or more, $100; 10,CGQ to 20,000, $50; s t a t e license?*
less t h a n 10,000, $25.
Accountant, certified public, examination, $25.
Adjuster, not connected with a n adjusting bureau, $50 payable m county of residence
Architect, examination, $10, certificate of registration, $5, restoration of expired
certificate, $10; annual renew al, §2; registration u p o n certificate from another State, $25
A t t o r n e y at l a w , examination a n d admission, $15
Barbers, examination. 35; registration, $2; apprentice, 50 cents; a n n u a l renewal, $1.
B o n d makers, each countv, $200.
Book agents, except s t u d e n t s or persons selling Bibles, each county, $5.
Chiropractors, certificate of training of applicant, $2; examination, $25; recording
license, $1; admission f r o m another State without examination, S50.
Dentist, examination, $20, a n n u a l renewal, $5, registering license, 50 cents.
E m b a t m e r , a n n u a l registration, 52.
Horticulturist w h o renders expert advice on horticultural products, $5.
I n s u r a n c e agents—Local agents and solicitors except m u t u a l fire companies, each
county, S10. Traveling, special or general agent of a n y life, fire, accident, casualty, liability, fidelity, or surety company, 3100 payable in county in which agent resides. N o
t a x is required in othercounties.* Traveling, special or general agent of a n y assessment
life insurance c o m p a n y or industrial life, benefit, accident, or livestock insurance comp a n y , 350 in county of residence.
I t i n e r a n t doctor, dentist, optician, veterinary surgeon, osteopath, chiropractor, or
specialist of a n y k i n d , $25 for each county. If such practitioners also peddle drugs, etc.,
t h e y are required t o n a y a peddler's t a x of $50 for each county.
Legislative agent, registration of, $100.
N u r s e , examination or registration, $10.
Optometrist, examination, $15; registration, $10; admiSFion u p o n certificate f r o m another State. £10, recording registration certificate with clerk of superior court, $1,
Osteopath, examination a n d certificate, $25.
Physician, application for examination, $2; examination, $20; t e m p o r a r y license, $20;
reciprocity license, $50.
Stevedore, each place of business, $100.
Veterinarian, e x a m i n a t i o n , $10.
.Each practitioner of law, medicine, osteopathy, chiropody, dentistry, veterinary
surgery, a n d opticians, masseurs, public accountants, adjusters of
firelosses>enibalmers,
architects, a n d civil, mechanical, hydrostatic, a n d electrical engineers, are required to
p a y a professional license t a x of $15 annually.

3. Miscellaneous licenses:

Miscellaneous
licenses.

Amusements
and exhibitions: A m u s e m e n t p a r k s where t w o or more a m u s e m e n t
devices, resorts or attractions a r e operated and an admission fee charged, $250 Athletic
clubs giving boxing, sparring or WTesthng exhibitions where a n admission fee of 50 cent
t o $1 is charged, $50; where admission fee is ?1 t o
50, $100
50 or moro,
B^"ballD irks or places where games or r^ces «rc belct t nd adni^SuOft iVe ch? r g t d , m ut»e
or within 5 j r i l e s t h e r t o f / o f n.oie i h m 50.€00 population. SiGO.
to 50.000 $1U!
10,000 t o 20.0-/},
less t h a n 10,000,
Circuses—circus, menagerie, hippodrome, m
or near city of 40,000 or more, each day. $500 20,000 to *0,000,1MCG; 5,000 t o 20,000. $250
less t h a n 5,000,3100, «ide show accompanying circus, m or near Cities of 5 C O or more, $50,
O
less t h a n 5,000,125; dog and uonv shows, V h c r e udjunisionfeeis 15 cents or m o r e - p e r dj.>,
$50; less t h a n 15 cents, $30 p e r d^y. Concerts, shows and exhibitions where admission
is charged, n o t otherwise t a ^ e d , m or near cities of less t h j n 5,0C0, $25; 5,000 to 20,000,550




94

TAXATION AND REVENUE LAWS—ILLINOIS.
20,000 t o 50,000, $75; more t h a n 50,000, $100 per day. Grand opera concerts in cities of
7
100,000 ,. less, S1,000i for each concert; in cities of more1TT a n 100,000, tirt
or
Historic,
,
»
. ..f
!
M
-,» t h liArtncAil + $2,500. nrin AnoWl
dramatic i
houses,'
hand! e j i c l T e x h i b i t ^
or scenic railways or similar
contrivances, each place of business in cities of over 50,000, £50; 10,000 to 50,000. $30;
5,000 t o 10,000, $20; less t h a n 5,000, S10. Moving pictures and vaudeville performances,
each place of business, in towns of less t h a n 2,000, S2.50 per m o n t h ; 2,000 to 5,000. $3.75;
5,000 to 10,000, S6.25; 10,000 to 25,000, $9.50; over 25,000, 312.50. Street carnival or similar
show, each week or p a r t thereof, $25.
Fish and game licenses: Fishing in salt waters for commercial purposes, annually,
resident S2, nonresident or alien, S10; on bateaux used in fishing, $5; sail or power boats
of less than 5tons, $10; over 5 tons, $2 per ton or fraction thereof. Noncitizens are required
to pay $10 additional on h o i t s and $10 for each nonresident or alien fisherman employed.
Shad fishing, annual license for resident, SI; nonresident or alien, 510. H u n t i n g licence
for resident, county, SI, State,
nonresident, State license, $15. Permit to take birds,
wild animals or nests, eggs, skins, or plumage, for scientific or propagation purposes, or
for pets, SI annually.
,
,
Fortune tellers, palmists, gypsies and horse traders: Having a fixed place of business,
each county, $200; traveling gypsies or horse traders or transient dealers in merchandise
orlivestock of any kind, or clairvoyants, each county, $25.
Motor vehicles: Application fee for license, SI. Dealer's n u m b e r plates, for o, So0.
Annual registration—motor cycle, $5; p.\ssenger-c^rrying vehicle seating 10 or more
passengers. 375; passenger vehicle not exceeding 23 horsepower, $11.25; motor vehicle
exclusive of nonpassenger carrying motor vehicle or truck exceeding 23 horsepower, 60
cents per horsepower; nonp^ssenger-c, rrying vehicle or truck of 1 ton or less capacity,
115; more t h a n 1 and not exceeding l£ tons, $22.50; H t o 2 tons. $31: 2 t o 2i. $37.50; 21 to
3,145: 3 to 3J, $52.50;
t o 4, $75: 4 t o 5, $150; 5 t o 0, *375: 6 t o 7, S750; over 7 tons, $l,12o;
for each motor vehicle not otherwise classified, not exceeding 23 horsepower, St 1,5^;
exceeding 23 horsepower, 00 cents p e r horsepower.

Fees payable 4. The following fees are collected by public officials and paid into
into State treas- the State treasury to the credit of the general fund:
Banks: Semiannual examination where capital, surplus, a n d undivided profits are
$25,000 or less, S20; more t h a n $25,000 and not exceeding $50,000, $30: $50,000 to $75,000,
$40; $75,000 t o $100,000, $50; $100,000 t o $125,000, 360; $125,000 t o $150,000. $70; *150,000
to $175,000, $80; $175,000 t o £209,000, *90; 5200,000 to $225,000, S100; $225,000 t o 5250,000,
5110; 5250,000 to $275,000, $120: *275,000 to $300,000: $130: $300,000 to $500,000, $150;
5500,000 t o $750,000, $200: $750,000 t o $1,000,000, $250; $1,000,000 t o $1,500,000, $300;
$1,500,000 t o $2,000,000, $350; over $2,000,000, $400. Same fees are imposed for examination or branch banks.
Commissioner of agriculture: Inspection fee on each b r a n d of fertilizer, 30 cents per ton
sold.
Concentrated commercial feeding stuffs: Inspection t a x , 20 c e n t s per ton sold.
Cooperative associations for distribution of agricultural products: Annual license fee of
$10 b u t are e x e m p t from all franchise or license taxes; filing articles of incorporation, $10;
a m e n d m e n t to articles, $2.50.
Industrial commission: T a x on insurance companies insuring against liability for compensation under t h e Georgia W o r k m e n ' s Compens ition Act, 1 per cent of gross premiums
i n addition t o t a x e s levied on all insurance companies.
Insecticides and fungicides: Inspection fee, 25 cents per ton.
Insurance commissioner: Incorporation of insurance companies, $100; filing certified
copy of charter, $20; examination of a n n u i l s t i t e m e n t , $20; certificate of authority of
agent, $3. Fire insurance companies in lieu of foregoing p a y one fee of $200; if doing
business in four counties or less, $25. All compinies except fraternal, secret and industrial
societies, pay $1 on each $100 of gross receipts. Fraternal benefit orders p a y a license
fee t o d o business, of $40 annually b u t are e x e m p t from all t a x e s oxcept on real estate
and e q u i p m e n t .
Interstate building and loan associations: A n n u a l s t a t e m e n t , $10; filing incorporation
papers, $50; depositing securities with S t a t e depository as required b y law, $.50.
Intoxicating liquors: Consignees or persons receiving delivery of a n y shipment are
required to p a y a fee of 10 cents for each s h i p m e n t . Of t h e a m o u n t collected, 3 cents go
t o t h e agent of carrier and t h e b dance t o t n e ordinary except on a m o u n t s in excess of
$600 per a n n u m , in which case t h e ordinary retains 10 per cent a n d t h e balance goes t o
t h e S t a t e treasury.
Investment securities, sale of (Blue Sky Law): Filing st atement and account , $5; dealer's
annual fee, $50; each agent, S10; certified copy of license, $1; amended license, $10;
annual license t o offer for s ^Ie securities not exceeding $25,€00, $25: $25,OCX) to 5100,000, $50;
$100,000 to $200,000, $100; $200,000 t o $300,000, $150; $300,000 t o $500,000, 5200; $500,000 to
$1,000,000, $250: more t h a n $1,000,000, $300.
Secretary of state: Applic ition for charter for b a n k , $50 and $25 additional in case b a n k
desires t r u s t company powers. Application for a m e n d m e n t or renewal of charter, $25.
Surrender of charter or franchise, $25. Permission t o fire insurnnce companies t o include
in their policies losses d u e to lightning, explosions, storms, earthquakes, hail, frost, find
other accidental losses, $25. Incorporation of navigation companies, $50, amendment,
* v i ? Irn l A e irul fiilotrr 1 r-.Vi nntHTv inwic 01 fin ^ w ,-J — * et~r\. i- —
.-^-^.^vot*-..-

County

censes.

11-

Annual county licenses are issued as follows:
*
T o peddle, $50; exhibit shows, with horses or other animals, $10: any 1pictures
figures. $5; r.ny other show, $5 t o $25; theatrical or musical exhibitions, not over $5.

Municipal itMunicipal authorities may levy license taxes on all occupations
8
s t a t e ; dog "business activities on which there is a State license tax. Dogs
censes.
*
made personal property by the State and are so taxed, but such

or

and
are
tax
does not prevent the imposition of a municipal license tax on dogs.




TAXATION AND REVENUE LAWS-—ILLINOIS.

95

11. No income tax.—There is no income tax in Georgia.
No income ta*.
SEC. 12. School revenues.—Fifty per cent of all revenues received f0ndatsonrces of!
the State fiom all sources of income or taxation is applied to the
'
support of the common schools. The poll tax, any educational fund
now belonging to the State (except the endowment of, and debt due to
the University of Georgia), a special tax on shows and exhibitions and
-on the sale for lawful purposes of spirituous and malt liquors, which
the general absembly is authorized to assess, and the proceeds of any
-commutation tax foi military service, and all taxes that may be assessed
op such domestic animals as from their nature and habits are destiuctive of other property, are set apart and devoted to the support of the
common schools.
Authority may be granted to counties, militia districts, school dis- ^ocal taxation
.tricts and to municipal corporations to establish and maintain public Schools,
schools in their respective limits by local taxation, but no such laws shall
take effect until the same shall Have been submitted to a vote of the
qualified voters in each county, district or mimicipal corporation and
approved by two-thirds majority of persons voting at such election.
Each county in the State shall constitute a school district and the Districts, what
public school funds shall be apportioned among the several districts by p 011 ^? 1 ^.^
the State board of education. The county board of education niay statefnnd! °
divide a county into local school districts or sub districts for purposes of
taxation, and shall have the right, if in their opinion the welfare of the
schools and best interests of the pupils so require, to consolidate two or
more schools located in the same or different districts into one school.
County authorities are authorized to levy and collect taxes for educa- C o u n t y and
tional purposes in such amounts as they shall deem necessary, and such tion^or schools"
funds are appropriated to the use of the county board of education and certain corporathe educational work directed by it. Municipalities, authorized to ttions subject to
maintain a system of public schools by taxation, may also submit the a x *
question of a tax to voteis. Railroads, telegraph and telephone companies and other corporations of like nature are subject to taxation in
-school districts in proportion to the amount of their property therein. ^
When one-fourth of the registered voters so petition, an election is Bond issues in
held to determine whether a bond issue shall be made for the purpose of
erecting school buildings. The board of education determines the s £ r a e .
amount of such bond issues, their denomination, rate of interest, and
-date of maturity, which must be within 30 years. A special tax of not
to exceed 5 mills annually on all the taxable property of the school district is levied for the purpose of paying the interest and principal of such
honds. The county authorities, in levying and assessing taxes for paying
the interest on and retiring school bonds, shall, in the event the entire
county is not embraced within the area in which an election for the
bond issue is held, levy and assess such taxes only against the property
located within the territory in which the election is held. In addition
to the general tax for the maintenance of schools in such territory, a tax
sufficient to pay the interest on and retire the bonds shall be levied upon
the property subject to taxation in the school district, consolidated district, or county, as the case may be.
In those counties operating a system of public schools which have Total tax of
within their boundaries a city of 100,000 or more inhabitants maintain- mills may be
ing an independent school system, and which counties now levy a tax
certain
of 5 mills, a special tax of not to exceed 2J mills, making a total t a x t o u e *
of
mills, may be levied on all property in the county outside of the
independent local system, provided two-thirds of voters approve at a
special election called for the purpose. The county tax collector col- C o u n t } collects these taxes, for which he is paid a fee of 2$ per cent on the first Actor's fees.
$1S,0Q0 collected and 1J per cent on the balance."
SEC. 13. Drainage, levee, and s a n i t a r y districts.—These districts HOW e s t a b are established upon petition of resident landowners to the superior lished; special
and
court. Benefits are assessed against the land by an engineer and two
reviewers appointed by the court, but an appeal from such assessment
may be taken to the superior court. The court appoints three persons
a s a board of drainage commissioners (a body corporate) from among
those receiving a majority vote at election. The board determines the
amount to be assessed against each landowner. If the assessment is less
than an average of 25 cents per acre, the total amount is collected in one
installment, but if it is more than 25 cents, bonds may be issued at 6 per
SEC.




96

TAXATION AND REVENUE LAWS—ILLINOIS.

cent interest payable in 10 equal installments. All assessments levied
under authority of the board are due and payable on or before December
20 in each year preceding maturity of the installment of principal and
interest of the bonds for which the assessment is levied. It is the duty
of the tax collector to collect such assessments in the same manner and
at the same time as he collects the State and county taxes. All unpaid
assessments bear interest at 7 per cent per annum from December 20
until paid.
pf r c eat
I n or< er
meet a
i i
*
Possible deficit in the collection of annual drainage
deficits!
assessments, the board of drainage commissioners may levy a special
tax sufficient to yield 5 per cent more than the total of principal and
interest on the bonds in each year in which due.
Sanitary disEach county constitutes a sanitary district but two or more counties
irictsi tax levies. e a c h o f w h i c h has a population of less than 37,000 inhabitants, may be
combined into one sanitary district. The board of health of the county
certifies to the county commissioners or the ordinary the amount of
taxes necessary for the district, and the taxes are then levied and collected in the same manner as other county taxes.




IDAHO
Sec.
1. Constitutional provisions summarized
2. General p r o p e r t y taxes
3. Assessment
4. Equalization
5. T a x r a t e s
6. Collection
7. Poll t a x e s
8. I n h e r i t a n c e t a x

Page.
97
9S
98
99
&9
100
100
100

Sec.
Paso.
9. Corporation taxes
ioi
10. Business, occupational, professional, and
miscellaneous license taxes and fees .
101
11. N o income t a x
103
12. School revenues
10 i
13. Districts m which special taxes and assessm e n t s m a y be levied
KM-

& CCIAL
S E C . 1. Constitutional provisions summarized.—The legislature
R
*afx
shall not pass local or special laws for the assessment and collection g ^ i u ) .
of taxes, extending the time for collection, exempting property from
taxation, or remitting fines penalties and forfeitures
The legislature shall provide such revenue as may be needful by Ad * a lor em
levying a tax by valuation so that every person or corporation shall pay property, l! a tax in proportion to the value of his, her, or its property except ab in elfp°i t a t a xPa this-article otherwise provided. The legislature may also impose a tt iioo n ; e x e m p license tax both upon natural persons and upon corporations, other thanS€CSJ s
1
municipal, doing business in this State; also a per capita tax. The
"
legislature may exempt a limited amount of improvements upon land
from taxation. The word "property" as herein used shall be defined
and classified by law. The property of the United States, the State,
counties, towns, cities, and other municipal corporations and public
libraries, shall be exempt from taxation.
All taxes shall be uniform UJDOU the same class of subjects within the T a x a t i o n to l e
territorial limits of the authority levying the tax and shall be levied u n i f o r m u n d e r
and collected under general laws" which shall prescribe such regulations f x e m p t i o n s per*
ad shall secure a just valuation for taxation of all property, real and nutted (see. 5j.personal, but the legislature may allow such exemptions from taxation
irom time to time as shall seem necessary and just. Duplicate taxation
of property for the same purpose during the same year is hereby prohibited.
The legislature shall not impose taxes for the purpose of any county. C o u n t > and
city, town, or other municipal corporation, but may by law "invest in (£ec. $).
the corporate authorities thereof, respectively, the power to assess and
collect taxes for all purposes of such corporation.
All taxes levied for State purposes shall be paid into the State No releaser oor
treasury, and no county, city, town or other municipal corporation. Sh^ais* {sei w
f
the inhabitants thereof, nor the property therein, shall be released or?}, a
*
discharged from their or its proportionate share of taxes to be levied for
State purposes.
The power to tax corporations or corporate property, both real and T a x a t i o n
b
«r
personal, shall never be relinquished or suspended, and all c o r p o r a t i o n s c o r p o r a t i o n * a n d
* - c o r p o r a t e p rr o p in this State or doing business therein, shall be subject to taxation for e r t y Y s e c ! S).
State, county, school, municipal, and other purposes, on real and personal property owned or used by them and not by this constitution
exempted from taxation within the territorial limits of the authority
levying the tax.
The rate of taxation of real and personal property for State pur- state r.Uc not
poses shall never exceed 10 mills on each dollar oi assessed valuation ^ n / S j t o L
unless-a proposition to increase such rate, specifying the rate proposed ters^ p p r » \ *
and the time during which the same shall be levied, shall have been (sec. s».
submitted to the people at a general election and shall have received a
majority of all the votes cast for and against it at such election.
There shall be a State board of equalization, consisting of tlie gover- s t a t e a n d
nor. secretary of state, attorney general, State auditor, and State <> ant j hoards
?
«
r
treasurer, whose duties shall be prescribed by law. The board
county commissioners for the several counties shall constitute boards of [inn s
u
equalization for their respective counties whose duty it shall be to
equalize the valuation of the taxable property in the county under nuch
rules and regulations as shall be prescribed by law.




<)8

TAXATION AND REVENUE LAWS—IDAHO.

C o"u n t y ft- The legislature shall provide by law such a system of county finance
tlon^und^spe" as
cause the business of the several counties to be conducted on a
clal tax of 10 cash basis. It shall also provide that whenever any county shall have
mills whenever any warrants outstanding and unpaid, for the payment of which there
needed (sec. 15). a r ( j n o f u n ^ 8 [n t h e county treasury, the county commissioners, in
addition to other taxes provided by law, shall levy a special tax not to
exceed 10 mills on the dollar of taxable property as shown by the last
preceeding assessment for the creation of a special fund for the redemption of said warrants; and after the levy of such special tax all warrants
issued before such levy shall be paid exclusively out of paid fund. Ail
moneys in the county treasury at the end of each fiscal year not- needed
for current expenses shall be transferred to said redemption fund.
Biennial elecThe legislature by general and uniform laws shall provide for the
tton of county election biennially in each of the se veral counties of the State of county
;
turned
Into commissioners, a county treasurer who shall be ex officio tax collector,
county treasury and a county assessor. The clerk of the district court shall be ex officio
(Art.AVUMees. auditor. All county officers shall receive fixed annual salaries, and
*
all fees collected shall be turned into the county treasury,
state, county,
SEC. 2. General property taxes.—All property in the State,
axa
'"Won.
"including interests in State lands, not exempt by law, is subject to
taxation for State, county, and local purposes.
What
propProperty terms used include—
^erty terms
-elude.

In-

Exempt prop-

property.—Land and all standing timber, including standing timber owned separately from the land, and all buildings, structures, improvements and fixtures of all
kinds, water ditches for mining, manufacturing, or irrigation purposes, water and gas
mains, wagon and turnpike toil roads, toll bridges, and all rights and privileges appertaining thereto, all quarries and fossils in and under the land, and all other property
which the law dclnes or the courts may interpret to be real property under the letter
or intent of the law for the purposes of taxation.
Personal pnp?rty.—All goods and chattels, stocks, bonds, equities in State lands,
easements, reservations, and ail other property which the law may define or tho courts
interpret to be personalty under the letter or intent of the statutes for the purposes of
taxation.

The following property is exempt:
1. Public property.
2. Property of religious, benevolont, fraternal, or charitable corporations used exclusively for purposes of their organization.
3. Hospitals and equipment used for benevolent purposes.
4. Public libraries.
5. Public cemeteries.
6. All property used exclusively for school or educational purposes from which no
profit is derived.
7. Irrigation canals and ditches and water rights pertaining thereto, when used to
irrigate land within the State and when no water is sold or rented.
S. Forestry tracts for a period of 10 years from tho planting.
9. Cooperative telephone lines from which no proGt is derived and no fees or tolls
are collected.
10. Property used for generating electrical power Tor pumping water for irrigation
purposes within tho State, this exemption to accrue to the b e n e l t of tho consumer
unless the water so pumped is sold or rented.
11. Growing crops, fruits, nut-bearing trees, and grapevines.
12. Capital stock of corporations to the amount actually invested in or represented
by property which has been assessed.
13. Stock of building and loan associations, the proceeds of which are invested in
real property.
14. Possessory rights to public lands.
15. Dues and credits secured by mortgages, trust deeds, or other liens.
16. Mining claims not patented.
17. Registered motor vehicles on which the required fees have been paid.
IS. To residents of the State, property belonging to fatherless children under 18 year3
of age, or honorably discharged soldiers or sailors who served in the Armv or Navy of
the United States during the War of the Rebellion, or their widows, not to exceed $1,000
in value to any one family when tho total valuation of the property of such family does
not excced S3,000; and the following eHsses of property to the amount of $400 if the
total value or each does not exceed
.00;) and the total exemption to anv one family
does not exceed SI,Oft): Private libraries, surgical and scientific instruments or professional men, tools of mechanics, miners, and prospectors, and tools, farming implements,
and machinery of farmers, household goods and furniture, sewing machines, musical
instruments, wearing apparel, and jewelry in actual private use.
SkC

3

Assessmpnt

Monday In® Jan'1
" '
uary; how made! assessor, and

*—Assessment is generally made by the county
each taxpayer is required to furnish under oath a list of
his property at its full cash value, but values given by the taxpayers
are not binding on the assessors. Refusal to make a statement deprives
the taxpayer of all rights before the board of equalization. The assessment- is made as of the second Monday in January, and the rolls must
be completed by the fourth Monday in June.




TAXATION AND REVENUE LAWS-—ILLINOIS.

99

Special features of the assessment are.
feaA special
r
tures of assessLand and improvements are assessed separately, lands being further classified as agri- inent.
cultural, timber, cut-over and burnt, mineral, grazing, and waste, and in cities and
towns as business and residence lots
Debts due bona fide residents of the State may be deducted in assessing solvent credits.
Ferries and toll bridges are assessed m the county where the tolls are collected.
Pubhc utility property —The operating properties of all railroads, telegraph, telephone
and electric transmission lines, and car companies, and the franchises of all such companies are assessed by the State board of equalization. The assessment so made is
apportioned among the counties on the basis of mileage with the exception of that of
electric current transmission companies,which is assessed in each county separately.
Other property is assessed by the local assessors
All migratory livestock is assessed for the full year in the county where first listed, and
for such portion of the year in any other county as it shall remain in such county
Shares of capital stock of State or national banks, building and loan associations, and
trust, suretv, or fidelity companies are assessed as personal property in the county in
which the business is located. Anv amount invested in property otherwise assessed
withm the county is deducted from the total valuation.
Unpatented lands,— Although cities do not make a separate assessment, the municipal
authorities are empowered to include, in certain instances, with the property subject
t o taxation the unpatented lands embraced within the municipal limits. No lien
-attaches until after the lands become patented These claims to public lands are not
included in tho regular assessment for State, county, and municipal purposes
S E C . 4 . Equalization.—The board of county commissioners sitting By c o u n t y
as a county board of equalization equalizes the assessment between b o a n L
individuals. It also hears and adjudicates complaints
The State board of equalization equalizes the valuation of property Between counbetween the counties. It may increase or decrease the valuation by
&
classes, of property in any county, but it may not increase or decrease board!
°
hy more than 15 per cent the sum of the total valuations of the several
counties
SEC. 5 Tax rates*—There is no State rate, strictly speaking, for the
Apportion*
of
iw requires that the amount to be raised by ad valorem taxes for
s a
State purposes shall be apportioned to the counties on the basis of the counties, liow
assessed valuation and the share of each county levied by the county made,
authorities with and as if a part of the county taxes. The apportionment is made by the State board of equalization
The board of county commissioners annually determines the rate Kate for state
for State purposes per $100 assessed valuation of taxable property. fJJ^mty board*
By constitutional provision this.rate can not exceed 10 mills on each
dollar of assessed valuation unless an increase beyond that amount is
authorized by the voters at a general election.
The board of county commissioners determines annually the tax Count} rates
rate per $100 of taxable property for the several county funds. The conmfssionTrv
rate for general purposes can not exceed 50 cents per §100 valuation limitations.
'
in counties having an assessed valuation of $7,500,000 or more, and
75 cents per $100 valuation in counties having an assessed valuation
of less than that amount.
The board is required to levy a tax of not to exceed 25 cents per Comity taxes
$100 valuation for county road* purposes and may levy a tax not to p ° ^ e r t a l t t pOT"
J
exceed 25 cents per $100 for State highways within the county. A
tax not to exceed 15 cents per $100 for repair and construction of
bridges may be levied. The board is required to levy a tax of $1 per
$100 for the redemption of outstanding warrants of previous years.
Such other taxes shall be levied as may be necessary for the payment
of interest on county bonds and to provide for a sinking fund for the
redemption of such bonds.
The county commissioners at the time of the annual levy of taxes Taxes for exmust levy a tax of one-half of 1 mill on the dollar of the assessed valua- pj/tsand^reda?
tion of all horses, cattle, and hog®, and 3 mills on the dollar of assessed tory animals,
valuation of aU sheep within the county for providing funds for the
extermination of predatory animalg. The commissioners, on petition
of 100 or more taxpayers of the county, may at the same time levy a
tax not exceeding 1 mill on the dollar for the purpose of exterminating pests.
The board is authorized to levy a special tax of not more than 1 mill " j ^ P
to be known as the "scalp fund for paying bounties."
fund.
The governing authorities of each city or village certify the rate to M u n1i3c i p a l
the county auditor, the limit being 15 mills for general expenses, if^jJ*
but other taxes, if authorized by law, may be levied.




100

TAXATION AND REVENUE LAWS—ILLINOIS.

B c o u n t y SEC. 6. Collection.—Taxes are collected by the county treasurer,
Y
E 1 " " 1 " " 1 1 ' ^ 0 i s e x o f f i c i° t a x collector, with the exception of certain taxes
upon personal property which are collected by the assessor.
C o u n t y liable
Each county is liable to the State for the full amount of State taxes,
for state taxes.
e a m e m u s t be paid over in full before the second Monday in
July of the succeeding year. Uncollected State taxes are payable
out of county funds.
When t a x e s are Taxes are due the fourth Monday of November and become delinquent
q u e n t after the fourth Monday of December, when a penalty of 6 per
cent is added, but one-half may be paid prior to the fourth Monday of
December and the second half prior to the fourth Monday in June
without penalty. Delinquent taxes and penalties bear interest until
paid. The collector is required by statute to give, by the fourth
Monday of November of each year, a written notice to each taxpayer of
the several levies making tip the total amount due from the taxpayer.
P e n a l t y for dc- On or before the first Monday of January all taxes of which oneiinqiiency.
^alf, and the penalty thereon, have not been paid are entered as delinquent in the real property assessment roll. Such entry of delinquency has the force and effect of a sale of the property to the tax
collector in trust for the county and is a lien in favor of the county and
entitles it to a tax deed for such property.
When assessor When personal property is assessed and the taxpayer has not enough
1ec
°J
* realty to insure the collection of the tax, the assessor may collect the
taxes mi personpersonal property at the time of the assessment. If the
on
assessment is made before the rates have been ascertained, the assessor
may use the rates of the preceding year. On refusal of the owner to
pay the tax the assessor is required to seize and sell personal or other
property sufficient to pay the tax. Delinquent taxes on capital stock
of banks not paid upon demand by the assessor bear interest at 18 per
cent per annum.
Monthly
setThe treasurer and the assessor aro required to settle monthly with
Moments.
CO unty auditor on account of taxes collected for the State, county,
and all other taxing districts. The county auditor settles monthly
with the State and with all cities, towns, villages, school, and other
districts.
t'orrcirtion of The board of county commissioners at any session may order the.
«m? fi ?rvnents U3cance ^ a ^^ on
manifestly erroneous tax bills; also the re fundi tig
»ni p.tj M .
t
a n y money erroneously collected.
fNuitUy fee for The county retains 1£ per cent of collections made for the municiclty I'oUMtlon;; paiitieg.
Poll tax for SEC. 7. Poll taxes.—The board of county commissioners may levy
Dose^Verson^ll-a roac * P 0 ^ tax not exceeding $4 for highway purposes upon all ableable and exempt; bodied adult males within the county between the ages of 21 and 50
how a p p o r - years except honorably discharged soldiers and sailors of the Civil
l toned.
War, the Spanish American War, and the War with Germany and her
allies. Seventy-five per cent of the amount of road poll taxes levied
by the county upon residents of a municipality is apportioned to such
municipality for the benefit of its road fund, unless such municipality is
included within the limits of a highway district, in which case 70 per
cent of the amount collected is apportioned to the municipality and
20 per cent to the highway district.
AH
property # S E C . 8. Inheritance tax.—All property or any interest therein or
transfers sabjcct income therefrom which passes by will or by the intestate laws of
State
au
ii&rket"* valued
>' person who may die seized or possessed of the same
appraisers may while a resident of the State (or if such decedent was not a resident of
be appointed,
the State at the time of death, property or any part thereof which
shall be within the State), or which is' transferred by deed, grant,
sale, or gift made in contemplation.of death, or intended to take effect
after death, is subject to an inheritance tax to be paid to the treasurer
of the proper county for the benefit of the general fund of the State.
The tax is upon ihe clear market value of such property, and the probate court may appoint appraisers to determine such value.
^xeruitions All property transferred to societies, corporations, and institution*
niuwea.
exempted from taxation, or which are devoted to charitable, benevolent, or educational purposes, is exempt from this tax. •Exemptions
aro also allowed to beneficiaries in the following amounts: Class A,
widow or minor child of decedent, $10,000, other members of class A,
$4,000; class B, $2,000; class C, $1,500; class D, $1,000; class E, $500.




TAXATION AND REVENUE LAWS-—ILLINOIS.

Beneficiaries are classified as follows:

101
Classification
of beneficiaries.

Class A .—Widow, minor child, h u s b a n d , lineal issue, lineal ancestor, or adopted child
of decoder t or a n y child t o w h o m decedent, fornotless t h a n 10 years prior to t h e transfer,
stood in t h e m u t u a l l y acknowledged relation of p a r e n t , or a n y lineal issue of such adopted
or m u t u a l l y acknowledged child.
Class B.—'Brother, sister, or descendant of a brother or sister, wife or widow of a son,
h u s b a n d of a d a u g h t e r of decedent
Class 0.—Brother or sister of t h e father or m o t h e r of decedent or a descendant of such
person.
Class D —Brother or sister of t h e grandfather or grandmotherof decedent, or descenda n t of such.
Class E —Any person m a n y o t h e r degree of consanguinity or a stranger in blood t o
•decedent or a b o d y politic or corporate.

The tax rates are as follows:
When property transferred is—
I n excess of—

Tax r&te

1
Class A . Class B . Class C. Class D . Class E .
Per

E x e m p t i o n s UP t o $25,000
$25,000 t o $50,000
$50,00C t o $100,000
$100 000 t o $500.000
$500,000

cent Per cent Per
1
14
2*
I*
3
2
3}
?

n

cent. Per cent.' Per cent.
4
5
3
6
74
8
10
f
10
124
1
12
15
1

If the tax is paid within 6 months after the transfer or decease, D l s c o n n t ; inbe
5 per cent discount is allowed; if not paid within one year, interest at *«res*
the rate of 6 per cent per annum is added.
charged.
The tax is a lien on the estate and the administrator is required Tax lion,
to deduct the amount thereof before distribution may be made to
the beneficiaries.
SEC. 9. Corporation taxes. In addition to the general property Licenses taxes,
tax the state imposes the following licen.se taxes on corporations i m p o s e d by
On every corporation doing business in the state except insurance a n d unproductive
m i n i n g companies, if capital stock exceeds $5,000, $10; $5,000 t o $10,000, $12.50, $10,000 to
$25,000, $15 S25,000 t o $50,000, $22.50, $50,000 t o 3100,000, $37.50, $100,000 to 3250,000, $52 50;
$250,000 t o 5500,000, $75; $500,000 t o $1,000,000, $90; $1,000,000 t o $2,000,000, S130, over
$2,000,000, $150.
On all insurance companies except mutual, 2 per cent on gross p r e m i u m s received i n
s t a t e less p r e m i u m s a n d cancellations r e t u r n e d t o policyholders, b u t companies h a v i n g
m o r e t h a n 50 per cent of their assets invested i n b o n d s or w a r r a n t s of t h e state or of any
c o u n t y , city or district thereof or m taxable p r o p e r t y within t h e S t a t e o r m mortgages on
real estate within t h e State are required t o p a v a t a x of only 1 per cent. An a n n u a l t a x
of 1 per cent of gross deposits on reciprocal of mter-insurance contracts is paid m lieu of
all other taxes.
On all express companies, 3 p e r cent of gross receipts.
S E C . 10. Business, occupational, professional, and miscellane- proceeds or
ous license taxes, and fees. The proceeds of the following taxes, censes accrue
licenses and fees accrue to the State funds:
UcmLs ™
1. On certain business activities, annually:

Uto

F r u i t s , infected, license t o purchase for by-products, $10
Hotels, inspection a n d certificate, $5 to $20.
Milk or cream testing a p p a r a t u s , operating, $2 50.
N u r s e r y m a n , $10, agent, $1
R e s t a u r a n t s , boarding houses or cafe, inspection a n d certificate, $1.
Slaughterhouses, inspection a n d certificate, $10 to $25.
Tobacco, sale of, $50.

2. Occupational and professional licenses, for which examinations by O c c u p a t i o n a l
State boards are generally required to test the qualifications of approfessional
licenses; cssnii*
plicants:
nations.
A b s t r a c t o r of titles, $2.
A c c o u n t a n t , certified public, examination n o t t o exceed $25; a n n u a l registration, Si;
u p o n certificate of another state, $5
Architect, examination, $20; certificate, $20.
Chiropractor, $35.
C n i l engineer, resident, $10; applicant licensed or registered elsewhere,$25.
Creamery promoter, $1.
D e n t u t , $25; a n n u a l license, Si.
E m b a l m e r , 5JO; a n n u a l license, $1.
I n s u r a n c e broker, $100.
Nurse, $10
Optometrist, $25; a n n u a l license, $1.
Osteopath, $25.
P h a r m a c i s t , $15; assistant pharmacist, $10; a n n u a l license, $1; p e r m i t to assistant
p h a r m a c i s t to c o n d u c t a d r u g store i n a village of n o t m o r e t h a n 200 i n h a b i t a n t s , $5.




TAXATION AND REVENUE LAWS—ILLINOIS.

102

Physician, £25.
Real estate broker, $10.
Surveyor, So.
Taxidermist, annual license, S10.
Teacher, public school, $1 to $10 according to character of certificate.
Throsherman, annual license, SI.
Veterinarian, $25; annual license $2; recording, SI.

Uc^nsCee"ane0UJi

3

'

Misc

ellaneous licenses:

Boxing, sparring or wrestling exhibitions: B y incorporated athletic clubs or organizations,
annual license, $100, a n d 10 uer cent of receipts from sale of tickets.
Fish and game licenses: Residents, t o h u n t game, game birds a n d t o take fish, $1.60;
nonresident citizens, $25 or reciprocal fee; aliens, $50; to h u n t game birds, nonresident
citizens, $5: to take tish, nonresident citizens, $3; aliens, $10; to t r a p fur-bearing animals,
residents, 55; nonresident citizens, $25; aliens, $50; t o carry a rifle for protection of live
stock b u t not to h u n t game, birds or t o take fish, aliens, 55.
Stallion or jack; examinat ion a n d license, $10.
payable 1 1
Into
S t a t e treasury.

4

'

Fees

collected and paid into the State treasury:

Department of commerce and industry:
F r o m insurance companies: filing certilied
copy of articles of incorporation or organization of domestic c o m p a n y or entry of foreign
company, 510; aineudcu articles of incorporation or a n y a m e n d m e n t t o same, $10; com*

of company's state license, S3. Certifying a n y paper a n d affixing seal, $2. Copy of any
paper filed, 20 cents per folio. Valuing life policies, 1 cent per 51,000. Receiving and
forwarding copy of s u m m o n s or process, 52. From b a n k s a n d trust companies: For
issue of charters authorizing a capitalization of 515,000 to 525,000, $25; 525,000 to $50,000,
530; $50,000 to $100,000, $35; 5100,000 to $200,000, $10; $200,000 to $350,000, $15; 8350,000 to
5500,000, $50; over $500,001), 550. For examination of b a n k s a n d t r u s t companies having a
capital, surplus a n d undivided profits of 510,000 to $25,000, 512.50; $25,000 t o $50,000, 516;
$50,000 to $75,000, $22.50; 575,000 to $100,000, $32.50; $100,000 to $130,000, $35; 5150,000 to
$200,000, $37.50; $200,000 to $250,000, $40; $250,000 t o 5500,000, $42.50; $500,000 a n d over, $15;
together with t h e following additional charges according to t h e total assets as shown at the
timcof examination—under550,000, $12.50;$50,000 to $100,000, $16; 5100, OOOtoSloO,000, $22.50;
5150,000 to $250,000, $27.50; $250,000 to 5350,000, 330; $350,000 to $500,000, 535; $500,000 to
5750,000. $37.50: $750,000 to $1,000,000, $10; $1,000,000 t o $1,500,000, $15; $1,500,000 to $2,000000, 550; $2,000,000 to S3,000,000, $55; over $3,000,000, $60. All i n v e s t m e n t companies pay
to this d e p a r t m e n t a filing fee of $2.50 a n d $5 per day u n d expenses uf examiner for the
examination required b y the bhfc sky law a n d $1 for a n n u a l registration of each agent.
Secretary oftfaht: For filing articles of incorporation when capital stock does not exceed
$25,000, $10; $25,000 to $30,00$2u; S50i000 to $100,000, $10; 5100,000 to $300,000, $00; $300,000.
to Sl,000,00j, $100; over $1,000,000, $150. Filing certificate of increase of capital stock,
fees at same rates for total capitalization less a m o u n t paid u p o n original incorporation.
Filing certificate of changes in articles, 55. Issuing certificate of incorporation or qualification or increase or dccreaso of capital stock, each, $3. Receiving a n d recording official
bond, 20 cents per folio. Commission or document signed by governor and attested b y

same, $5. Certifying State law, including comparison of same with enrolled act", $3.
Certificates for which fee is unspecified, 53. Filing, recording a n d indexing label or
trade-mark, $3. Affixing certificate a u d seal of state, $1.

C o n n ty li-

The n county issues the following, licenses and receives 40 per cent of
mo e s

cent 6 of f e e s P t o t * i e
y derived therefrom, the balance going to the State:
county a n d bal- Auctioneers, $5 per m o n t h , 520 per a n n u m ,
ance to State.
Billiards or other ball a n d cue games, each table, $5 per q u a r t e r .
Bowling alleys, $5 per quarter.
Caravan, menagerie, circus, each exhibition, 310; other shows, $5 per d a y .
Pawnbrokers, $50 per quarter.
Toll bridge or ferry, 53 to 5100 per m o n t h , payable annually, not t o exceed 10 per cent
of a m o u n t of tolls collected.

Licenses
ror
The county receives the total collections from the sale of the followwhich county re- i n g l i c e n s e s :
colves total fees. ~
,
**
i ,
Dogs, male, not t o exceed $2, female, not to exceed $4.
Marriage licenses, $3.
Peddlers, on foot, $100; w i t h wagon a n d one horse, $150; t w o horses, $250; other conveyances, S300.
Teacher, applicant for certificate of, $1; 51 to $3 is also imposed for t h e State departm e n t of education.
Toll roid, $25 to $200 per a n n u m .
Motor vehicle
Registration fees for the licensing of all motor vehicles owned or
uaed
e
P e C
r etVl°n e d by
the State are collected by the county assessor and paid
county,

Stats
State.

25

pa!d

pert overu rt e r the county treasurer who quarterly pays over to the State
o
to reas
25 per cent of the total amount so received. The annual
license feas are as follows:
3,000 to
i g only
- i motorcycles,
$ ID. Duplicate or additional n u m b e r plates issued t o dealers or manufacturers, 51 per
nlntfl nhnnflonr'c liunn en C
O AIi-,-,-*.
^
,.
f,-,T- .mt




T A X A T I O N A N D R E V E N U E LAWS-—ILLINOIS.

103

Of the 75 per cent of revenues from this source which is retained by County motor
the county there accrues to the interest and sinking fund of the county JpporUoned h°W
such amount as is necessary to meet interest and sinking fund requirements for the current year on county road and bridge bonds. The
residue is apportioned between any organized highway or good roads
district within the county and the county7 road and bridge fund in the
proportion which the amount collected within the district bears to the
total amount collected within the county.
Cities are empowered by statute to raise revenue by levying and Municipal uncollecting a license tax on any occupation or business within t h e c e n s e taxes *
limits of the municipality. They may impose a tax of not less than $3
nor more than $10 upon owners or harborers of dogs.
SEC. 11. No income tax.—There is no income tax in this State.
No.lneome tax.
SEC. 12. School revenues.—The school revenues consist of interest What const!on the public school fund, the principal of which is derived from pro- [ J j ^ ^ c u 0 0 1
ceeds of the sale of lands and from escheats; an annual county tax
sufficient to piovide a minimum sum of $15 per capita of school enumeration; and special taxes voted by the school districts.
The income of the State school fund and the taxes collected by the A p p o r t i o n State for the benefit of schools are distributed among the several coun- |Ue n t of school
p
ties on a basis of the number of childien of school age within such
*
counties. The county superintendent apportions both State and
county school moneys among the school districts as follows: 40 per cent
of the total amount among all districts on a basis of the number of children of school age and 40 per cent on a basis of the number of teacheis
regularly employed; 17 per cent for the relief of districts without
sufficient funds after levying the 10-mill tax; and 3 per cent among
rural high school districts.
Fifty per cent of all moneys derived from licenses issued by the 50 per cent of
county on account of auctioneers, pawnbrokers, toll bridges and ferries, sc ^ 0 0 e nse
H a s fees f o r
bowling alleys, billiaids, and other ball and cue games, exhibitions
*
of caravan, €ircus, menageries and other shows accrues to the school
fund of the district in which collected
All moneys collected from fines, foifeitures or breaches under any of Fines, penalthe penal laws of the State are paid into the county treasury and apporetc., credt o scno l
tioned to the county school fund. One-half of all moneys collected
°
within the limits of any incorpoiated city, town or village on account
of fines and penalties under ordinances is paid into the treasury of the
school district or districts wholly or in part comprised within such incorporated place. Twenty-five per cent of the moneys received by
the county from the State on account of proceeds of forest reserves
within such county accrues to school revenues for the construction and
maintenance of buildings.
Like municipal taxes, the school district taxes are collected by the Collection,
county tax collector, the county retaining
per cent for collection.
At the annual meeting in common school districts the amount of specialc e etaxes
money to be raised by special taxation is determined, but the levy JJjyJ0 e x d i a
can not exceed 10 mills on each dollar of taxable pioperty in the dis- 1 **
trict. _
In independent and rural high school districts the board of trustees Special rates,
determines the levy in mills not to exceed 10 on the dollar unless it i s I n districts,
authorized by the State board of education to increase the rate to 15
mills. Districts maintaining rural routes, may levy an additional tax
of not to exceed 4 mills or 2 mills when such districts form a rural high
school district or portion thereof.
I n a district where the total revenues for the current year are insuffi- A d d i t i o n a l
cient to maintain schools for the prescribed period and to pay interest, Jent reTennes°ari
bonds and other legal obligations, an additional levy may be made to insufficient,
meet such obligations not to exceed 5 mills or 2 mills when such district
comprises part of a rural high school district.
SEC. 13. Districts i n which special taxes a n d assessments may Highway disbe levied.—Fifty or more holders of land of not less than 20,000 acres forCts;roadXatand
of contiguous territory or of not less than 51,000 000 assessed valuation bridge purposes _
may organize a highway district The board of commissioners of such
district is empowered to levy an annual tax on each $100 of taxable
property not to exceed 25 cents for road purposes and not to exceed
10 cents for bridge purposes but after and exclusive of the, first levy
the maximum levy for road purposes when added to the levy for the



104

TAXATION AND REVENUE LAWS—ILLINOIS.

same purpose by the county shall not exeecd 40 cents on each $100,
and such combined levies for bridge purposes shall not exceed 10 cents.
In addition to all other taxes, any district in which the bonded indebtedness is not in excess of 5 per cent of the assessed valuation may levy
a tax of not to exceed 50 cents per $100 of taxable property 'or tho
exclusive benefit of main or trunk high way
Upon petition of resident taxpayers of any division of a highway district the highway commissioners may levy a tax of not to exceed 25 cents on each §100 of
taxable property located within such division and without the limits
of any included municipality, the proceeds of the tax to be expended
exclusively within the division. The amount of such levy when
combined with any special levy by the county commissioners in the
division shall not exceed 25 cents per $100.
Collection*
Levies by the highway commissioners are certified to the county
assessor and extended and collected by the county officials in the
same manner as are State and county taxes.
Share in motor These districts share in the distribution of revenue derived from the
vehicle recs.
registration of motor vehicles as previously described.
Apportion- Ninety-five per cent of the amount of road poll taxes levied by the
r
poll tans.
county upon persons within the limits of a highway district are apportioned to the district unless such persons are residents of an included
municipality in which case 20 per cent of the amount collected is
apportioned to the highway district and 70 per cent to the municipality.
0 0
roatis
J
u^ . ?
districts, tnow or-,, Twenty-five or more resident taxpayers of any county may, with
» t a
,
^
.
J . J
*y
»
sanized; taxes: the concurrence*of the county commissioners, organize a good roads
and bond issues, district for the purpose of improving public highways therein. The
commissioners of the district are authorized to issue bonds, the proceeds
of which are used exclusively for the improvement of roads within
the district, and to levy a tax upon assessable property sufficient to
pay the annual interest upon and provide a sinking fund for the amortization of such bonds at maturity.
Uecetve 75 per Seventy-five per cent of the general tax for road and bridge purposes
0U
count
road fund and
^y
Y within such a district accrues to the treasury of
share in motor the district. ^ These districts also share in the distribution of revenue
vehicle fees.
from the registration of motor vehicles.
irrigation dis- Lands susceptible of common irrigation may be organized into
*r,cts*
irrigation districts on petition to the county commissioners by a majority
of the owners of such lands holding title to one-fourth of the total area
of the proposed district.
Assessments; c i eThe board of directors of such a district, if so authorized by the
cm a°rs ©« fo r c t p ^ thereof voting upon the question, may levy assessments to
iVatcr.
provide funds for the purposes for which the district is established.
The secretary of the board acts as assessor and the treasurer as collector.
All assessments are made on a basis of benefits accruing to the land
assessed. In addition to levies for construction, maintenance and
operation of the irrigating systems, the board is required to levy annually an amount sufficient to pay the interest on outstanding bonds
of the district and beginning 10 years after the issue of such bonds,
an amount^ sufficient to provide for their amortization at maturity.
The board is also authorized to charge tolls for water supplied by the
irrigation. All assessments are liens upon the property assessed.
Organization Any portion of a county may be organized into a drainage district
or
tricts- tax f o r
"^prpprated city or village may exercise the functions of a
organization ex- drainage district on petition of the owners of one-fifth of the acreage
peases.
of the proposed district to the district court of the county in which
located. The board of commissioners of the district is empowered to
levy a uniform tax of not to exceed $1 per care upon each acre within
the district for organization expenses. ,
Assessments
The assessment of benefits is made by the commissioners and the
assessments are extended and collected by the county in the same
manner as the general taxes. The assessment is pavable in installments and becomes due at such time and in such amount as may be
designated by the commissioners, not to exceed 20 per cent annually,
mrnt^for YnSS- i A n * n . n u a l c e s s m e n t for maintenance not to exceed 20 per cent of
tcnance. "
original cost of organization and construction and apportioned to
landowners on the basis of the maximum benefits originally assessed,
is authorized.




TAXATION AND REVENUE LAWS-—ILLINOIS.

105

Drainage commissioners are required to levy annually an assessment Payment
of
sufficient to pay the interest on outstanding bonds of the district and
beginning at least 5 years prior to maturity, an assessment sufficient
for their amortization.
Stumpage districts may be organized with the concurrence of t h e . fAs-"1'* asses^
s
county commissioners on petition of a majority of the landowners ment</.
"
within the proposed district The assessment of benefits is made on
an acreage basis and the assessments are extended and collected by
county officials in the same manner as the general taxes. The assessment is payable in installments and becomes due at such time and in
such amount as may be designated by the district commissioners, but
not to exceed 10 per cent annually.
The commissioners are required to levy annually an assessment m^ftsUforaSt)omi
sufficient to pay the interest on outstanding bonds and beginning 5 issues.
years after the issue of such bonds, an assessment sufficient to liquidate
same at maturity.
63228—24
8




ILLINOIS.
Sec.
Tage.
1. Constitutional provisions summarized
100
2. General property taxes
107
3. Assessment
107
4. Equalization
108
5. Tax rates
108
6. Collection
109
7. No poll taxes except in towns for road purposes
109

Sec.
I'aff*
8. Inheritance tax
109
9, Corporation taxes
110
10. Business, occupational, professional, and
miscellaneous license taxes and fees
110
11. No income tax
112
12. School revenues
112
13. Districts in which special taxes or assessments may be levied
112

Revenue to be
g E a i t Constitutional provisions summarized.—The general
form taxation; assembly shall provide such revenue as may be needful by levying a
taxes may be tax by valuation so that every person and corporation shall pay a tax
imposed on ped- i n proportion to the value of his, her, or its property, such value to be
(Art!IX,sec. l ) - ascertained by some person or persons to be selected or appointed in

* such manner as the general assembly shall direct and not otherwise;
but the general assembly shall have power to tax peddlers, auctioneers,
brokers, hawkers, merchants, commission merchants, showmen, jugglers, innkeepers, grocery keepers, liquor dealers, toll bridges, ferries,
insurance, telegraph and express interests or business, vendors of
patents, and persons or corporations owning or leasing franchises and
privileges, in such manner as it shall direct by general law, uniform
as to the class uj)on which it operates.
Assembly not
The specification of the objects and subjects of taxation shaH not
1
e
fied Subjects for deprive
general assembly of the power to require other subjects
taxation (sec. 2). or objects to be taxed in such manner as may be consistent with the
principles of taxation fixed in this constitution.
Property that The property a n the r sState, a counties, and other municipal corporaof
real
?raom taxation ^ o n s '
4 pe o n a l » n d such other property as may be used
(sec. 8).
exclusively for agricultural and horticultural societies, and for school,
religious, cemetery, and charitable purposes, may be exempted from
taxation by general law. In the assessment of real estate encumbered
by a public easement any depreciation occasioned by such easement
may be deducted from the valuation of such property.
Action to be The general assembly shall provide, in all cases where it may be
paymentoftaxes nece2sar ^ t o s e l 1 r e a * e a t a t e f o r the nonpayment of taxes or special
or assessments assessments for State, county, municipal or other purposes, that a return
(sec. 4).
of such unpaid taxes or assessments shall be made to some general officer of the county having authority to receive state and county taxes,
and there shall be no sale of said property for any of said taxes or assessments but by said officer upon the order or judgment of some court
of record.
No release from The general assembly shall have no power to release or discharge
covmt
tax!s payable
y>
township, town or district whatever, or the inhabluto state treas-itants thereof, or the property therein, from their or its proportionate
ury (sees. G, 3). share of the taxes to be levied'for State purposes, nor shall commutation
for such taxes be authorized in any form whatsoever. All taxes levied
for State purposes shall be paid into the State treasury.
County toxa- County authorities shall never assess taxes the aggregate of which
75 cents pe°r? ha11 exceed 75 cents per §100 valuation except for the payment of
8 1 0 0 ; e x c e p t i o n indebtedness existing at the adoption of this constitution, unless
(sec. 8).
authorized by a vote of the people of the county.
Local improve- The general assembly may vest the corporate authorities of cities,
towns
assessment'si
> a n d villages with power to make local improvements by special
taxins powers of assessment or by special taxation of contiguous property or otherwise,
municipalities For all corporate purposes, all municipal corporations may be vested
(sec. 9).
authority to assess and collect taxes, but such taxes shall be
uniform in respect to persons and propertv within the jurisdiction of
the body imposing the same.
taxation^-en 1
general assembly shall not impose taxes upon municipal core ra 1 assembly porations or the inhabitants or property thereof for corporate purposes,
(sec. 10).
but shall require that all taxable property within the limits of municipal corporations shall be taxed for the payment of debts contracted
106




TAXATION AND REVENUE LAWS-—ILLINOIS.

107

under authority of law, such taxes to be uniform in respect to persons
and property within the jurisdiction of the body imposing the same.
Private property shall not be liable to be taken or sold for the payment
of the corporate debts of municipal corporations.
No contract, obligation, orjiability whatever, of the Illinois Central ®®®trietlons
Railroad Co. to pay money into the State treasury, nor any lien of the Jii.Central R.B!
State upon, or right to tax property of said company in accordance with Co.* (Art. XIV).'
the provisions of the charter of said company, approved Februaiy 10,
1851, shall ever be released, suspended, modified, altered, remitted,
or in any manner diminished or impaired by legislative or other authority, and all moneys derived from said company, after payment of
the State debt, shall be appropriated and set apart for the payment
of the ordinary expenses of the State government and for no other purposes whatever.
S E C . 2. General property taxes.—All real and personal property j e c A o taxation
in the State except that which is specifically exempted, is subject to for State, connn
ad valorem taxation for State, county, and municipal purposes. Tax- tr*r p oa e sd l o c a l
able property includes among other things all moneys, credits, bonds, i m s *
stocks, and other investments, and personal property in transit to or
from the State, used, held, owned, or controlled by persons residing
m the state..

Exemptions.

The following exemptions are specifically provided for:
1. All p u b l i c p r o p e r t y .
2 All property used exclusively for school, leKgious, cemetery, and charitable p u r poses
3. Free p u b l i c libraries.
4 All property used by societies for agricultural, horticultural, mechanical, and
philosophical purposes not for pecuniary profit.
5. FroDeitv of Are d e p a r t m e n t s .
6. Market houses.
7. P u b l i c squares
S. All machinery of drainage districts

SEC. 3 Assessment.—In general, theie is but one assessment for assessnfen?1* for
State, county, and municipal purposes, and that is made by the town- all p u r p o s e s ;
ship and district assessors or in counties not under township orgamza- how
tion, by the county assessor, or when made by any other body as, in a
few instances, by the State tax commission, it is apportioned to the
towns and districts as if so made. The assessment in Cook and St Clair
Counties is made by a board of assessors.1
The assessment depends very largely upon the sworn statement o r wished4 by* taxlist made by the taxpayer who is required to list his property at its full payer; penalty."
cash value, but the value of real estate is determined by the assessor
upon "actual view." The assessor is also required to determine the
"fair cash value" of personal property as listed by the owner. The
penalty for refusal to make out a list or swear to it is a fine of not more
than $200, and the assessed value is increased 50 per cent.
The '4 assessed value " fixed by the assessor is only one-half of the full Ta 7^«only one^
value; and the property is assessed as of the 1st day of April. Real jjaif o f y
estate is assessed once every four years but the "general assessment" so \ a l n e ; real eamade is corrected annually for changes occurring prior to April 1. t a £ e a d r e ^ a i i y 1
Personal property is assessed annually. With ceitain exceptions personalty, anper^onal property is assessed in the town, city, village district, or nnally as of Apr.
county where the owner resides. Government lands located prior to**
May 1 are taxable for the year in which located and annually thereafter
as real estate.
Other features of the assessment are
Certain
fea-

tures of the asSo. on i loans: Where a deed for real estate is held for t h e p a \ m e n t of a s u m of money s e s s m e n t .
s a i n so secured is held to be personal property a n d m u s t be listed as a credit b y t h e
mortgagee.
1
I n counties n o t u n d e r t o w n s h i p organization, t h e county treasurer, elected for a
t e r m of four years, is ex officio c o u n t y assessor In counties u n d e r township organisation a n d h a v i n g less t h a n 125,000 population, t h e t o w n s h i p assessors are clected for a
t e r m of 2 yei^s. T h e county treasurer is ex officio supervisor of t h e assessments a n d
c o n t r o l a n d directs t h e township assessors in their work. I n Cook a n d S t . Clair Counties, which h a v e m o i e t h a n 125,000 i n h a b i t a n t s , t h e board of assessors is composed of
five m e m b e r s elected for a t e r m of 6 y ears and retiring in three groups, t w o of two m e m b e r s a n d one of one m e m b e r , one group retiring everv two years. These boards a p n o m t
t h e i r own deputies except in townships not lvmg wholly w i t h i n t h e limits of one city;
in s u c h t o w n s h i p s t h e t o w n s h i p assessor is ex officio d e p u t y assessor for making the
assessments therein.




108

TAXATION AND REVENUE

LAWS—ILLINOIS.

Shares of stock of foreiffti corporations arc assessed to the shareholder at his residence.
Shares in State and national banks aro assessed to the shareholders where the bank is
I ocated less deductions for real estate owned by the bank and situated in the county in
which the bank is situated.
.
. ••
, . ,'
Mutual buildinn and loan association stocli, either domestic or foreign, is assessed to the
stockholders at their places of residence. In determining the value of the stock tho value
of tho real estate is first deducted.
Deduction for debts; From tho gross amount of credits the taxpayer may deduct from
his list tho amount of all bona fide debts owing by him. Theso deductions must bo
verified by oath.
Paicnbrokers aro assessed on the value of tho property pledged to and hold by them.
Franchises granted bv tho State are to be listed as personal property.
All property and assets of life insurance companies organized under the laws of the State
ivre assessed to the corporation as to a natural person in the name of tho corporation, in
the countv, citv, village, or district of its residence. In computing the taxable property
the value of the real property taxed is deducted from its net admitted assets above
liabilities as returned to the insurance superintendent.
The assessment of public utility property is made by the local assessors with the exception
of tho capital stock which is assessed by tho State tax commission.2
Corporate excess: All corporations organized under the laws of the State, with tha
inceptions noted below, are assessed by the local assessors on their tangible property
and by the State tax commission on tho oxcess in value of their capital stock, including
franchises, over t i n t of their tangible property. The excess so assessed is certified to
the county clerk of tho county where the principal ofllce of tho company is situated.
Tho property of mercantile companies and corporations for purely manufacturing purposes, for the mining and sale of coal, printing or publication of newspapers, or for the
improvement and breediue of livestock, are assessed by the local assessors. The charter
lines of the Illinois Central Railroad Co. are riot subject to the general property tax
but the branch lines (about 25 in number) operated by .this company aro subject to the
tux and are assessed by the tax commission.
Railroads, exccpt the Illinois Central, are assessed by the local assessors and the State
tax commission. Tho former assess all real estate not included in tho ri^ht of way or
' railroad track" and the tools and materials for repairs and all other personalty except
"rolling stock." Tho tax commission assesses the " railroad track" and " rolling stock,"
apportioning the value of t.ho " m a i n t r a c k " and "roiling stock" by a unit rule
among the countics, where it is reapportioned by tho county clerk among tho townships and other subdivisions, but the "side track" and buildings are assessed where
situated by tho commission and aro not so apportioned. The railroads are required
to assist in tho assessment by listing their property in each county with the county
clerks and in tho State as a whole with the tax commission. The tax commission is
also required to assess the excess value of the capital stock over the value of the tangible
property if there be any such excess.
The cavitat stock of telegraph and telephone companies is assessed by tho State tax commission if tho company is incorporated under the laws of Illinois. Tho commission
deducts the assessed value of property locally taxed, and apportions the amount among
tho several countics in the same manner as railroad assessments are apportioned.

zatloifby county S e c - 4 - Equalization.™In counties not under township organizaboards.
tion, the board of county commissioners equalizes between taxpayer
townships, and districts, and may increase or lower the total assessment
of each of the several classes of property. In counties under township organization, except in Cook and St. Clair Counties, the same
powers rest in the county board of review, which is composed of the
chairman of tho county board of supervisors and two citizens appointed
by the county judge. * In Cook and St. Clair Counties there are specially
constituted boards for this work, composed of three members each,
elected for a full term of six years, one retiring every two years.
Between coun- The State tax commission equalizes between the several counties, .
COm
mission.
" considering various classes of property separately. It may lower
or raise the total assessed value of property in any county, but the
total of such decrease or increase may not exceed 10 per cent of the
total assessed value of all the property in the State,
hon
fixed™tes*
Tax rates.—The rate per cent required to raise sufficient
funds to meet appropriations authorized by the general assembly is
ascertained annually by the governor, auditor, and treasurer; and the
amount of taxes is extended Idy the county clerk on the assessed value
of property as equalized by the State tax commission. Separate rates
are certified for the "revenue fund," the "interest fund," "State
school cfund," and other funds.
The
11
filed by county
° u n t y hoards of the respective counties determine the a m o u n t s
boards not to c x - t o be raised for all county purposes which is limited by the constiIifA 7 5 c e n t s peT t u ^ o n to n o t exceeding 75 cents (present limit fixed by the legislature,
$ioo,
50 cents) per $100 valuation of property, except for indebtedness
existing at the time of the adoption of the State constitution, unless
otherwise authorized by a vote of the electors of the county.
2
The State tax commission is composed of five members appointed by tho governor
with the advice and consent of the senate, three members with overlapping terms beginning on the 1st day of July, 1921, 1923, and 1925, respectively. The terms of tho commissioners first appointed were for two, four, and six years in ordbr to make tho sixyear terms overlapping. The other two commissioners hold office for a term of four
years from the second Monday in January next after tho election of the governor.




TAXATION AND REVENUE LAWS-—ILLINOIS.

Speeial taxes may be levied by counties for certain purposes not to
exceed the following amounts:

109

Special county
*

llxcs

Establishment and maintenance of detention homes, two-thirds of 1 mill Aid to
dependent motlieis and children, two-thuds of 1 mill in counties under 300,000 population and four-tenths of 1 mill m counties of more than 300,000. Pension fund for employees of counties of 150,000 or more inhabitants, one-tenth of 1 mill. Public county
library system, 1£ mills.

The proper authorities of cities, towns, townships, districts, and vil- Municipal t x \
lages ceitify to the county clerk the amounts to be raised by taxation, [?n5ted t o 4 0
and the county clerk, who acts as auditor, determines the rate per cent cents per $100.
upon the valuation that will produce the net amount. The rate may
not, however, exceed 40 cents per $100 of valuation exclusive of school
taxes and the interest on bonded indebtedness.
Annual taxes may be levied for the following special purposes*
special tax?*.
Annuity and benefit fund for retirement of municipal employees, in cities of more than
2QO,OGO inhabitants, eight-tenths of 1 mill.
Policemen* s annuity and benefit fund in same cities, 1 6 mills.
Police pension fund, m cities and towns of 5,000 to 200,000, three-tenths of 1 mill and
three-fourths of money received from dog licenses and 10 per cent collected from other
licenses
Community buildings, 3 mills, m towns oflCbS than 5,000, 2 mills.
Garbage plants, in cities of less t h a n 100,000, 1* mills.
Municipal coliseums m cities under 500,000, 2 mills for establishment and two-thirds
of 1 mill for m n n t e n a n c e .
Firemen's pension fund in cities of over 200,000, one-third of 1 mill; 5,000 to 200,000,
one-fifth of 1 mill.
Public hospital in cities under 100,000, 3§ mills.
Public library m cities and towns over 100,000,1 mill, less than 100,000, 2 mills.
Paris and boulevards in cities under 100,000 and not less than 5,000, 12 cents on each
$1C0 valuation, m townships over 100,000,1 mill.
Public playground m towns under 150,000, H mills
Stadium and athletic fields m cities of 30,000 or over, 3 mills.
Soldier'} and sailors burial jund, 2 mills.
Tuberculosis sanitarium, 1 mill.
Sewers, two-thirds of 1 mill.
Waterworks, two-thirds of 1 mill.
Lightina street2 nulls
Supplying water to city or town, 1$ nulls.
Public school teachers' pension and retirement fund, three-tenths of 1 mill (levied by city
boards of education).

Cities, towns, and villages may borrow money for corporate purposes 31 u n l c 1 p a l
and issue bonds therefor, not to exceed in the aggregate for all indebted- ^ J ? H m i t a ness 5 per cent of the taxable property, and may levy a direct tax tion and tax.
sufficient to pay the interest on such bonds and discharge the principal
thereof within 20 years.
SEC. 6. C o l l e c t i o n . — I n general, all taxes for t h e State, c o u n t y , a n d By whom made,

municipalities are collected by the same collectors. In counties
under township organization this is done by the county treasurer, who
is ex officio tax collector; in counties of less than 100,000, the county
collector is also ex officio township collector. In counties having township collectors (who are elected for a term of 2 years), the collectors are
required to turn over their collections to the county collector on March
10. In counties not under township organization, collection is made
by the sheriff, who is ex officio tax collector.
Personal property taxes may be collected by distress and sale of When taxes
goods and chattels. Taxes on personal property not sufficiently secured ab^-pcnaitS!
by such personal property ma^ become a lien on the real estate of the
'
taxpayer. Personal prop'erty is liable for taxes on real property, and
such taxes are due and payable when demanded by the collector who
receives a warrant for the collection thereof on or before January 2
following the year in which the taxes are levied. Taxes on real estate
become delinquent March 10 in the year following the assessment,
and the land may be sold for unpaid 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
May 1, and interest is charged thereafter until paid.
SEC. 7. No poll taxes except in towns for road purposes.—There No poll tazM
tor
is no poll tax in this State except for road purposes in towns. (See
Section 13.)
SEC. S. I n h e r i t a n c e tax.—A tax is imposed on any transfer of Tranbfcrs tax*
property, real, personal, or mixed, or any interest therein or income a*)le*
therefrom, to any person, association, or corporation, when the transfer
is by will or by the intestate laws of the State, from any perton dying




110

TAXATION AND REVENUE LAWS—ILLINOIS.

seized or possessed of the property while a resident of this State, when
the property is within the State or subject to its jurisdiction, and the
decedent was a nonresident, when the transfer is made by a resident
or by a nonresident whose property is within the State or subject to
its jurisdiction, bv deed, grant, bargain, sale, or gift made in contemplation of death or intended to take effect after death, or when any
person shall exercise a power of appointment derived from a disposition of property, such appointment when made being deemed a transfer
taxable in the same manner as though the property belonged to the
donee of such power.
On clear mar- This tax is computed on the clear market value of the property at
ind Veiempt?onsthe t i m e o f t l l e transfer, and the rates are as follows:
Allowed I n d i v i d class A .—When the property passes t o the father, mother, h u s b a n d , wife, brother,
u a l beneficiaries. s j s t e r , wife or widow of a son or h u s b a n d of a daughter, adopted child or any legitimate
Uneal descendant, 2 per cent in excess of exemptions, u p t o 550,000: 4 per cent on next
5100,000; 6 per cent on n e x t $100,000; 10 per cent on n e x t $250,000; a n d 14 per ccnt on
a m o u n t representing balance of each individual transfer. T h e a m o u n t exempted to
father, mother, husband, wife, child, son-in-law, daughter-in-law, adopted child, or lineal
ancestor, of deccdcnt, is 120,000: t o brother or sister, $10,000.
Class B.—When the beneficial interest passes to a n a u n t , uncle, niece, or nephew, or
a n y lineal descendant of such, 6 per cent on a n y a m o u n t in excess of exemptions, u p t o
120,000: 8 per cent on next 550,000" 12 per cent on next £100,000: a n d lfi per cent on amount
representing balance of each individual transfer. T h e exemption allowed to this class
of beneficiaries is £500.
Class C.—In all other cases, 10 per cent on a n y a m o u n t in excess of exemptions u p to
520,000; 12 per cent on next $30,000:16 per cent on n e x t £50,000; 20 per cent on n e x t $50,000;
24 per cent on next SIOO,000: a n d 30 per cent on a m o u n t representing balance of each
individual transfer. E x e m p t i o n allowed, $100.

Property devised or transferred for religious, educational, or charitable purposes is exempt from the tax.
When due and
The tax is due and payable at the death of the decedent or at the time
Fonnt * Interest;
and if not paid within six months, interest is charged at
lien on estate. * the rate of 6 per cent until paid. A discount of 5 per cent is allowed if
the tax is paid within six months. The tax is a lien on the estate
until paid, and is collected by the county treasurer for the benefit of
the State.
Under attorney
The inheritance tax law is administered by the attorney general,
general.
g E C . 9. C o r p o r a t i o n taxes.—Corporations are, for the most part,
erty^ml license taxed under the general property tax. The slight differences in the
or f r a n c h i s e method of assessment applied to corporate property have been detaxe3
scribed. In the following cases the principles of the* general property
tax are departed from:
Exempt prop-

•rtjr"

The Illinois Central Railroad Co, p a y s 7 per cent on its gross earnings, as follows: Five
per cent on gross earnings payable semiannually, not t o exceed three-fourths of 1 per
cent on assessed valuation of property, a n d such f u r t h e r a m o u n t as m a y be necessary
t o m a k e the total t a x equal to 7 per cent of the gross earnings. T h i s t a x is paid to the
State and represents a return for lands granted a n d other special privileges obtained
b y the road as well as a t a x in t h e usual sense of t h e t e r m .
* Fire insurance companies.—For the maintenance of the office of the S t a t e fire marshal
all fire insurance companies doing business in the State are required t o p a v a t a x of onefourth of 1 per cent on the gross receipts from business done within t h e State. Foreign
fire insurance companies are required to p a y , for t h e benefit of organized fire departments,
not to exceed 2 per cent of the gross receipts received b y their agency in a n y city, town,
or village.
Nonresident insurance companies p a y a n a n n u a l t a x of 2 p e r cent on gross p r e m i u m s
received for the privilege of doing business in t h e S t a t e .
Annual license or f ranchise tax on corporations in general is imposed a t the rate of 5
cents per 3100 of the proportion of the capital stock represented b y business transacted
or property located in the State, b u t in n o case t o be less t h a n S10. If t h e corporation has
n o tangible property or does no business in the State, the tax is as follows: If capital
stock is 550,000 or less, $10; 350,000 to 5200,000, $15; 5200,000 t o £500,000, $20; $500,000 to
$1,000,000, 550: SI ,000,000 t o $10,000,000, $200; more t h a n $10,000,000. $1,000. The franchise t a x on telegraph, telephone, cable, railroad, a n d pipe-line companies is computed
on the proportionate length of lines located in the S t a t e .

tm^Jna 1 ^? 1 * 8

Sec
Bus n
* « s s , occupational, professional, and miscel| a u e o u s license taxes and fees.—The State imposes licence taxes
and fees as follows:
certain
activities!"1111**1
business activities, annually-

a n a ices.

Commercial feeding s t u d s , sale of, each b r a n d , 525.
Commercial fertilizers, m a n u f a c t u r e r or agent selling, $20.
Commission merchants, $10.
Eggs, dealers handling a n d selling, class 1, $l; class 2, to.
Ferries, $5 to $300, license being good for n o t more t h a n 10 years.
Merchandise, itinerant vendor of, $25.
Money, m a k i n g loans of ($300 or less), a t more t h a n 7 per cent per a n n u m . $50.
Warehouse, cold storage, $25.




TAXATION AND REVENUE LAWS—ILLINOIS.

Ill

E x soldiers and sailors are permitted to peddle and sell fruits, mer- e m^ D ® r s 0 I l s e x "
jp
ehandise, and other products without payment of license fees.
*
2. Licenses to engage in the following occupations and professions andCp?of^sional
are required by the State, examinations to test the qualifications of ucenSes; ex&mlapplicants being generally given by State boards of examiners:
nations.
Accountant, certified public, S25.
Architect, 810, annual renewal, $1.
Barber, registration, 51, examination of new barber, S3.
Chauffeur, £5, renewal, S3.
Chiropodist, §15, renewal, §2; recording registration, Si.
Coal miner, certificate of competency, S2.
Dentist and dental surgeon, $35, registration fee, 25 cents, if qualified in another State,
325, biennial renewal SI
Embalmer, So, renewal. Si registered apprentice embalmer, SI
Employment agent m cities of 50,009 or more inhabitants, $50 less than ">0,000, S25.
Engineer, structural, S15, certificate of registration, So, if admitted from other States,
$15 renewal, $1, reinstatement after license has been revoked, $5
H o r ^ h o e r , registration, S5, renewal, §1.
Midwife, $8.
Nurse, S12 renewal, SI, preliminary examination, $2; restoration of expired certificate
of registration, $2.
Optometrist, examination, $10, preliminary examination as to education, 55, regi^
tration certificate, So if qualified under laws of another State, $15 renewal of certificate.
$1; certificate of registration as apprentice, Si, restoration of expired certificates, registered optometrist, So, apprentice, S2
Pharmacist, S15; assistant, $5, renewal, pharmacist, $1 50, assistant, $1, apprentice,
registration, £2.
Physician, §15.
Plumber, master, $50 renewal, 310; journeyman, SI, renewal, 51.
Real estate broker, registration, $10, renewal, S5; salesman, ?2 renewal, SI
Surveyor, $25, renewal, $2.
Taxidermist, So.
Teacher, SI.
Tester of milk and cream, SI, bienniafiy.
Veterinarian, S25, county registration, 625

3. Miscellaneous licenses:

u^is?"^™

Fish and game licenses Fishing, nonresident, $1, use of semes 100 yards or less, r e s r
lent, S10, nonresident, $20, dip, hoop, or fyke nets, resident, SI; nonresident, S2f basket
or trap nets, resident, 50 cents, nonresident, Si: steam tugs used m operating gill or pound
nets, resident. S25, nonresident, >2J0, gasoline launches operating gill or pound nets,
resident, 515, nonresident, $50, sail or row boats operating sill or pound nets, resident,
S10, nonresident, S30, mussel licenses, resident, SI, nonresident, $25, use of dredges,
resident or nonresident, S23 use of bars, S2.50, wholesale fish market and dealer's
license, resident, S25. Hunting licenses, resident 75 cents, nonresident, S10; permit to
collect birds, nests, and eggs for scientmc purposes, $5, shipping game by hunter, SI,
raising wdd game in captivity, S5, fur-bearing animals, 52.
Motor vehicles' Annual registration: Vehicles carrying not more than 7 persons, 25
horsepower or less, SS, 25 to 35 horsepower, S12; 35 to 50, S20, more than 50 horsepower.
$25. Motor bicycle, S4. Electrically motor driven vehicles, S12. Vehicles carrying
freight or more than 7 persons, 5,000 pounds or less, $12, 5,000 to 12,000, S22.50, 12,000 to
15,000, $35, more t h a n 15,000, S60. Tractors, traction engines or similar vehic'es used
for hauling, S25. Vehicles, trailers, and semitiailers carrying freight for hire are required
t o pay an additional license tax of one-half cent per mile traveled m each calendar month,
those carrying passengers, one-twentieth of 1 cent per mile for each passenger seat.
Certificate of registration of dealer, S20 and S10 for each set of 2 plates with duplicate numbers. Stamping special number on engine, $1. The funds derived from motor vehicle
license fees are used for road purposes.
Shartif boats d%Lother water craft used for trade or residence: State license, S3, and $1 to
clerk of the c o u r ^ £ .
Stallions and ja£l3. Examination and enrollment of pedigree, $2, annual license, SI;
transfer of certificate, 50 cents.
Weights and measures. Inspection and sealing, 10 cents to $5.

4. Fees collected b y public officials and paid into the State treasury tntolsut^treas!
as follows:
ury.
Baiil-js, Examination of State banks, S25, and 2 cents per $1,000 of assets, pavable to
auditor of public accounts.
Bonds of fiscal officers of mutual, building and loant and homestead associations; Filing
n ith auditor, SI.
Commission to notary public Issuance of b y secretary of state, S2.
Corporations• For profit, including public utilities, annual report, §20. Articles of
incorporation, one-t^ entieth of 1 per cent of capital stock, b u t not less t h a n £20; similar
fee charged for a n y subsequent increase or m case of certificate of extension of corporate
existence or merger oi consolidation Incorporation of corporations not for profit, $10
Certificate of amendment, S20. Copies of any papers relating to corporations, 25 cents
per folio and SI for certificate and seal. Dissolution, nlmg certificate of, Si Location of
place of b a n n e r s office, filing and issuing certificate of change of, 35. Kailroad agreement,
recording any, or furnishing certified copy thereof, S25. Stocks. filn<g statement regarding issuance of, subsequent to original organization. SI.
Farm name's- Registration, SI; cancellation, 25 cents
Foreign b.aiding and loan associations: Filing application, S50, certificate of authority,
annually, S25.




112.

TAXATION A N D KKVKNU M LAWS-—-ILLINOIS.

:

companies

.

against death and to provide a funeral benefit. Sio to insurance commissioner and
m
secret sirv of state. Issuance of license, S5. Burial insurance companies, filing fee,
Certificate of authority, 51; agent, 52. Fire, marine and inland navigation coir-panic*
organized in Slate, S cents. Certificate of compliance SI. Copies of papers filed. 20
O
cents per folio; 25 ccnts in ease of companies guaranteeing title to real estate; and $1 for
certificate and seal. Foreign companies other than life, filing fee, $25.
Investment securW.es of a speculative nature based on established or prospective income
(Blue Sky Law); Sale, onc-lwntieth of 1 per cent of amount to bo oflcrcd for sale, but in
no case to be less than 525 nor more than $300. .
Public utility companies: Copies of papers and records, 10 cents per folio and Si formertifieato and seal; copies of evidence and proceedings, 15 cents per folio.
Roads: Registration of names, designs, otc., by highway associations, So.
Trust companies: Original application, $30; annual statement, ?10; ccrtificato of
authority, $2; copies of papers filed, 20 cents per folio and $1 for certificate and seal.

County license Counties levy a tax of $1 on each male or sterilized female dog, and
*
$3 on each nonsterilized female. Clerks of the circuit court, recorders
of deeds, county clerks, sheriffs, aud masters in chancery are required
to pay over to the county treasurer the fees of their offices.
Liases
in The city council in cities and the president and board of trustees
cities ana towns. - n ^ j a g ^ a n d incorporated towns are given general authority to
license and tax all businesses and occupations.
XO income tax. SEC. 11. No income tax.—There is no incomo tax in Illinois,
N
s t a t e school SEC. 12. School revenues.-—'The common-school fund of the State
fund: apportion- consists of the proceeds of a 1£ mill tax levied annually, the interest on
n,en
"
the school fund proper, which is derived from 3 per cent of the proceeds
of the sales of public land and the interest on the surplus revenue fund.
This fund is apportioned to each county in proportion to the number
of children, after certain deductions are made for the State or county
teachers' pension and retirement funds, the payment of salaries oi
county superintendents of schools, and the support of certain Stale
institutions.
Township and The township and county school fund consists of the interest on the
county fund, proceeds of the sale of the sixteenth section of common-school lands.
Tax for state
A tax of two-thirds of 1 mill on the dollar of all taxable property in
university.
the State is levied for the support of the University of Illinois.
Pines and pen- All fines,c o r o r
forfeitures, and penalties imposed or incurred in any of the
rc
cm!nty1srho{>is^rc0.urta
d
before any justice of the peace, except fines, forfeitures, and penalties incurred or imposed in incorporated towns or
cities for the violation of the by-laws or ordinances thereof, are paid to
the county superintendent of schools of the county wherein such fines
have been imposed.
V
diTtrkts* <* ulcs ? c h o ° l districts, cities, towns, and villages of less than 200,000 poputowns, and vii- l&tion may levy a tax of not to exceed 2 per cent for educational purlapes.
poses and three-fourths of 1 per cent for school buildings and grounds;
if voters approve, these taxes may be increased to 3 an^JL per cent,
respectively; those of 200,000 or more inhabitants may, iavy 1.92 and
three-fourths of 1 per cent; or if voters approve, 2.92 and 1 per cent,
respectively. An additional tax of not more than 8 cents per $100
may be levied for textbooks.
f or hisU
* «ft " T h e k° a r c i s education of nonliigh-school districts may levy a tax of
school tuition* i p e r C ent to pay the tuition of eighth-grade graduates attending anv
recognized high school in the State.
Itoad districts; SEC. 13. Districts in which special taxes or assessments may bo
C1
an
poif taxes f 0r levied.—These districts may be organized as bodies corporate for vanroad purposes, ous purposes. The highway commission of each town or road district
may levy taxes not to exceed 66 cents per $100 of valuation of all taxable property in the road district and 50 cents in towns unless the town
boards agree to raise the amount to not more than 66 cents for road
purposes. A poll tax of not less than §1 nor more than $3 on die ablebodied citizens of the town between the ages of 21 and 50 years, exccpt
paupers, idiots, and lunatics, is levied for road purposes.
vrtSJfrl 0 *?} F , o r e s t reserve districts may levy a tax of not to exceed 1 mill ou
UI
tricts.
"each dollar of assessed property therein for the maintenance and
support of such districts.
t( Sm




TAXATION AND REVENUE LAWS-—ILLINOIS.

113

Interested parties may file a petition in the county court for the drainage
^
organization of drainage and levee districts for agricultural, sanitary, a t ^ M i i e n t 1
and mining puiposes. The costs of construction and maintenance are
assessed against the properties benefited, including highways, railroads, and municipal corporations. Bonds may be issued bearing interest at not to exceed 6 per cent per annum. Assessments may be
paid in installments at 6 per cent interset and aie a lien on the lands
affected. Annual levies are due and payable on September 1 and aie
collected in the same manner as county taxes, the amounts collected
being paid over to the treasurers of the districts.
County ditches and drains are under the control and supervision of t County din hes
the county boards and are maintained by special assessments against a m * ra R?"
all property benefited.
Boards of directors or trustees of levee, park, health, and library die- .j11111^ of tlI\a*
tricts certify to the county clerk the amount of funds required for their ( , t !J r ^strlds;
respective purposes, and the county clerk then determines the rates of sututor* iinitaxation necessary. Assessment and collection of taxes for these dis- tation*.
tricts are made through the same channels as State, county, and other
taxes. The legislature has, however, limited the rates of assessment
in the following cases;
Levee purposes, 66s cents per $100 of assessed valuation of levee district.
Maintenance
and improvement of parks, 1 mill; and one-third of 1 mill for maintenance of museums
A t a x of two-thirds of 1 mill m a y also be levied for the park employees' annuity and bm~
efU fund.
Free public libraries m library districts, 1J mills. "Public-health fund" m
health districts, 2 | mills.




INDIANA.
Sec.
1. Constitutional provisions summarized
2. General property taxes
3. Assessment
4. Equalization
5. Tax rates
6. Collection
7. Poll taxes

Page.
114
114
114
115
115
116
11G

Sec.
P age
8. Inheritance lax
11G
9. Corporation taxes
117
10. Business, occupational, professional, and
miscellaneous license taxes and fees
117
11. No income tax
119
12. School revenues
119
13. Drainage, levee, and sanitary districts
119

No special tax
laws (Art. IV,
sec. 22).

SEC. 1. C o n s t i t u t i o n a l provisions summarized.—The general
assembly shall not pass local or special laws for the assessment and collection of taxes for State, county, township, or road purposes.
Taxation at The general assembly shall provide by law for a uniform and equal
equal rates ( A r t . r a t e
assessment and taxation, and shall prescribe such regulations as
X, sec. l).
" shall secure a just valuation for taxation of all property, both real and
personal, excepting such only for municipal, educational, literary,
scientific, religious, or charitable purposes as may be specially exempted by law.
S e c 2m G e n e r a l
erty n e i tax P™or .
'
property taxes.—The property subject to taxaan(
state, county,
* the methods of assessment and of equalization are substanand municipal tially the same for State, county, and municipal purposes. All propandP°peSrsonea!ert^ w i t l l i n t l i e . jurisdiction of the State not expressly exempted is
property.
' subject to taxation, and is classified as follows:
Real property.—All lands and lots, and all buildings and fixtures thereon and appurtenant thereto except as otherwise expressly provided by law. Whenever, distinct from
tho ownership of the surface, an estate created in land, i. p., in the minerals therein,
such subsurface rights aro deemed real property and separately listed and taxed as such.
Personal prop rt y —All property of any nature or kind other than as described above,
except as may bo otherwise expressly provided by law.
Exemptions.

The following exemptions are allowed:
1. Public property.
2. State, municip'al, and highway bonds, mortgages and bonds of the State board of
agriculture.
3. Real and personal property of every manual labor school, technical high school,
trade school, or college incorporated in the State, such real estate not to exceed 800 acres
in anv one county.
4. Every building used for educational, literary, scientific, or charitable purposes and
the land thereof not exceeding 50 acres, also the personal property, endowment, and income belonging to any such institutions.
5. Free dispensaries of charitable associations.
6. Churches and cemeteries.
7. Funds of and property exclusively occupied by fraternal beneficiary associations,
A
iation °and Y \ v ' C A
*' K n i g b t s o f C o l u n i t > a 3 > and Young Men's Hebrew Arso9. Personal property and 1 aero of land of any college Greek letter fraternity.
10. Land not exceeding SO acres owned by any "agricultural association."
11 Every fraternal boneficiary association, and all its funds except real estato not
used in conducting its business.
soMier^and^ailors 0 ^ 01 " 411101 ^ o r g a n i z c ( i f o r t h e P u r P°se of perpetuating the memory of
13. Battle grounds and historical sites.
14 All the real estate and personal property of the Indiana National Guard or other
military organization.
15. All real and personal property of corporations, not for profit, organized for the purpose or discovering and preventing fires and saving property and life from conflagrations.

By

made.

w h o m* SEC. 3. Assessment.—In general, there is but one assessment for the
property tax for all purposes. Most property is assessed by the township assessors 1 who work under the immediate supervision of the county
assessors,1 and the county assessors in turn are under the State board of
tax commissioners.2

As of Mar. 1;
Pro e rt
penalty for false* +
P , /
messed as of March 1, on the basis of sworn statements
return or refusal returned to the assessors by the taxpayers, but the property of railroad,
to maKe return, telegraph, and certain other corporations is assessed by the State board

of tax commissioners, and the amount is apportioned among the Connie8
ProP.erty is situated. Very heavy penalties, ranging'
from §10 to §o,000, or six months in jail and 50 per cent increased asfes?
ment, are provided for returning false lists or for refusal to swear to
i One in each township or county, elected for a term of four vears.
» Composed of three persons appointed by governor for a term" of four years.
Ion

114




TAXATION" AND REVENUE L A W S — I N D I A N A .

115

Keal estate is regularly assessed but once in every four years, an Heal estate asannual revision being made for improvements and other changes; but ^ j i y .
the State board of tax commissioners, at their discretion, may order a property anuureassessment of real estate in any taxing unit. All other property is ally,
-assessed annually.
Personal property is generally assessed where actually located, and Personal propnot where the owner resides.
™ l0 "
Land as well as personal property must be valued by the assessor at l s How property
t h e price it would bring at private sale, and not at a forced or sheriff's valued,
sale.
Other provisions relating to assessments are:
o t h e r pro\ i r
slons relating to
Mortgaged real estate is assessed to tlie mortgagor at full value, tout the owner may assessments,
deduct from such value the amount of any mortgage not exceeding 51,000 and not
exceeding one-half the assessed value of the property, provided he reports the name and
-address of the mortgagee, who is then taxed upon the mortgage
When real estate is exempt from taxation, in the hands of the holder of the fee, and the
same is contracted to be sold, the amount paid thereon b y the purchaser, together with
t h e value of the improvements, are held to oe personal property until the fee is conveyed
a n d are listed and assessed as such m the place where the land is located.
Capital stock m banks and trust companies is not taxed as such, b u t the shares of stock
which represent such capital are assessed to the shareholder in the place where the bank
or trust company is located.
Property ofbanls incorporated under the i{ Federal farm loan act" is assessed for taxation
as above, but when stock of a joint-stock land bank is owned by another bank conducting the business of such bank in connection with its own, the stockisnot assessed against
the bank as a shareholder, but is included m and considered a part of the capital stock
of such other bank.
Building and loan as&ociatons are assessed on the value of their tangible personal property and contingent and reserve funds m the township, town, or city where such association^ are located. The shares of capital stock are assessed to the individual owners.
Corporations, except as stated below, are assessed the same as individuals on all corporate property, including corporate stock a n d franchises. Corporate taxation is t h u s
a part of the general property tax system of the State. Shares m corporations, all the
pioperty of which is taxable, are not assessed to the shareholders
Every franchise m u s t
be listed and assessed as personal pioperty. The county boaid of review values and
assesses the capital stock and all franchises and privileges of domestic corporations,
including savings banks, unless otherwise provided. The capital stock is listed for
taxation a t its excess of value over franchises and tangible property
Railroad property, including t h a t of street railways, railroad tracks a n d impiovments
thereon, a n d rolling stock, and all property belonging to telegraph and telephone, express,
sleemng car (sleeping cars being defined to include palace, drawmg-room, sleeping, chair
a n d dinmg cars), and oil or gas pipe line companies, are assessed b y the State board of tax
commissioners on the basis of the maiket value of the stock and bonds, less the value of
real estate and tangible personalty taxed locally, and the assessment so made is apportioned on a mileage basis to the assessment districts in which the propery is located.

SEC. 4. Equalization.—The county board of review 3 annually B r? c f ° r n i j F
equalizes the valuation of property assessed in the several townships
° e
of each county. The board passes upon each individual valuation,
hears complaints, and revises the assessment list. I t also equalizes as
between townships or divisions of townships and determines a rate per
cent to be added to or deducted from the various classes of property
throughout the township. If necessary, the board may set aside the
assessment of the whole county and order a new one, but it has no power
to depart from the true cash value in fixing assessments.
A feature of equalization in practice is the annual meeting of the
county assessors of the State, called by the State board of tax commissioners for purposes of conference.
The State board of tax commissioners hears appeals from the county Appeals to and
boards of review. It equalizes its own assessments of railroad property, equalizationC m
by
I n the years that real estate is assessed it equalizes real property assess- mission^. ° *
ments. I t also equalizes the assessment lists between the several
counties, adding or deducting a rate per cent according to classes of
property considered separately.
The State board of tax commissioners has certain powers which work certain power*
effectual equalization though not so called such as the powers of super- of state board,
vision and examination over county and township assessors. Each
county is to be visited once in each year by the State board.
SEC. 5. Tax rates.—The legislature fixes certain of the levies for HOW S t a t e
State purposes and provides that other State levies In order to raise rates are fixed,
sufficient funds to meet authorized appropriations shall be fixed by the
State board of tax commissioners with the approval of the governor and
auditor.
1
Composed of the county assessor, auditor (elected for a term of four years), a n d treasurer and two freeholders appointed b y the judge of tha circuit court.




IK)

TAXATION AND REVENUE L A W S — I N D I A N A .

County rates; . The county rate ie determined by the county council. There are
I'wuit'iTio'rfs- various limits, the most general one being 33 cents -per $100 of assessed
i'KU) tax. " 'valuation, but extra rates are allowed under varying circumstances.
The county commissioners may levy annually for repairing roads a tax
of not more than 1 cent upon each $100 of property for every 10 miles of
free gravel road maintained by them.
Township road The township advisory board levies an annual road tax of not more
taxthan 30 cents on each §100 worth of property.
Libraries.
Tax levies for library purposes are: County, 1 mill; township, one-half
of 1 mill.
Municipal The municipalorates are determined by the local legislative authoricomm n
V'l^'. !'""ii!iiitacouncil may levy a tax for city purposes of not to
t i (uiV:' special exceed in the aggregate 75 cents in cities of the first class, and §1.25 in all
taxes.''
other cities, upon each $100 valuation, but in any city against which a
judgment has been entered or which has an indebtedness, such additional levy may be made as is necessary for the gradual payment of such
judgmdnt. or indebtedness. In cities of the first class additional special
taxes for common schools, sinking funds, public parks, police or firemen's pension funds, boards of health, and other particular purposes
are allowed. For school districts the maximum rate is 75 cents per §100.
Firemen are exempt from city taxes on real and personal property to
the extent of $500.
Town road Town trustees may levv and collect an annual tax not exceeding 50
taxes.
cents per §100 valuation for improving roads and streets.
By county SEC. 6. Collection.—All taxes on property, whether for State,
treasurer.
county, school, road, or other purposes, are collected by the county
treasurer who is elected to office for a term of two years, but in cities
which are not county seats the city council tnav authorize the city
treasurer to collect the municipal taxes.
duMn^lay^e- 0 n e ^ h a l f t h e t a x e s > including all the road tax, must be paid on or
mainder in No. before the first Monday m May, the remainder bv the first Monday in
vemben
liens; November. Taxes become a lien on all real estai e from the 1st of March
a d oontimi
linauency
J!
° fiuch fur 10 yearn. Such a lien is a State lien and is for
all taxes, State, county, school, road, or township. The penalty for
delinquency in the payment of any installment of taxes is an addition
of 10 per cent and a further penalty of 6 per cent if not paid before the
next installment is due. If not paid on Jauuarv 1 after two vears from
the beginning of such delinquency, the taxes bear interest at 6 per cent
in addition to the penalties just mentioned.
d t u ^ L t / t ^ rSfiKCo7b/ t J*?11 t a x e s * ~ A l )o11 l a x i s messed on every male inhabitant
fixed Vy general ° P l ? a t e between the ages of 21 and 50 years except officers and enassembly; coi- listed men of the active militia and everv resident of the State serving
lection.
m the United States Army.or Navy. Everv person is listed for his poll
tax in the township, town, or city of his residence. The amount to be
charged on each poll is fixed by the general assemblv for State purposes
and for schools. Collection is made by the countv'treasurer
amoun t8
b e
municipal voli
.
on each poll for cdunty and municipal
1
taxes.
purposes are determined by the county council and municipal authorities, respectively.
tax is imposed upon the transfer of
J
to tax.
property within the State or of any interest therein or income therefrom
wnen—

• M M
of tho ^ t f 5 5 1 0 0




1114

property being deemed a t i S i g f c M & H ?

the survivor
the nro visions
ti

TAXATION AND REVENUE LAWS-—ILLINOIS.

117

Any property devised or bequeathed for strictly county, town or Exemptions
pUr
municipal purposes, or to the bishop. rector, pastor, trustee, board of poseS?
trustees or governing body of any educational or religious institution
who shall use the properxy so transferred solely for religious, charitable,
or educational purposes within the State, estates of soldiers and sailors
during war time up to $25 000 and corporations of this State organized
under its laws solely for religious, charitable or educational purposes,
which shall use the property so transferred exclusively for the purposes
of their organization within the State, is exempt from the inheritance
tax.
When the property or any beneficial interest therein exceeds in value P r i u i a r j r a t e s
the exemptions allowed and does not exceed §25,000, the tax is imposed iJtivUiiiai^ ben
at the following rates: When passing to—
eficiaries.
Class a. H u s b a n d , wife, lineal issue, lineal ancestor of decedent or a n y child a d o p t e d as
such i n conformity w i t h t h e laws of t h i s state a t least 10 years prior t o such transfer, or
a n y child t o w h o m decedent for n o t less t h a n 10 years prior t o t h e transfer stood m the
m u t u a l l y acknowledged relation of a p a r e n t , provided such relationship began a t or
before t h e child's 15th b i r t h d a y a n d was continuous for 10 years thereafter, or a n y lineal
issue of such a d o p t e d or m u t u a l l y acknowledged child, 1 per cent of the clear m a r k e t
value. E x e m p t i o n s allowed are. T o widow of decedent, §15,000 of clear m a r k e t value,
t o each of decedent's children u n d e r IS years of age, $5,000, a n d t o father, m o t h e r or
a d o p t e d child, $2,000
Class 6. B r o t h e r , sister or descendant of a brother or sister of decedent, wife or widow
of a son or h u s b a n d of a d a u g h t e r of decedent, 2 p e r cent. E x e m p t i o n : $500 t o each
beneficiary.
Class c. B r o t h e r or sister of t h e father or m o t h e r or a descendant of a brother or sister
ol the father or m o t h e r of decedent, 3 per cent. Exemption* $250 t o each beneficiary.
Class d. B i o t h e r or sister of t h e grandfather or grandmother or a descendant of the
brother or sister of t h e grandfather or g r a n d m o t h e r of decedent, 4 per cent. E x e m p t i o n .
5150 t o each beneficiary.
Class e, A person in a n y other degree ol collateral consanguinity t h a n above stated, or
t o a stranger ra blood or a b o d y politic or corporate, 5 per cent. E x e m p t i o n : $100.

The foregoing rates are termed the primary rates. When the market S e c o n d a;
value of such property or interest therein exceeds $25,000, the rates of rates *
the tax upon such excess are as follows:
U p o n all in excess of $25,000 u p t o $50,000,2 t i m e s p r i m a r y rates, 550,000 t o $300,000,
3 times p r i m a r y rates; $300,000, 4 times p r i m a r y rates.

The tax is a lien upon the property transferred, and the admin- Tax a Hon.
istrators, executors and trustees are personally liable for the tax until
its payment.
All taxes are due and payable at the time of the transfer. If paid with- When payable;
in one year, a discount of 5 per cent is allowed and deducted. If not
paid within 18 months, interest at the rate of 10 per cent is charged quenej. .
and collected from the time the tax accrued unless in the judgment oi
the court delay was unavoidable, in which case interest at the rate
oi 6 per cent is charged from the date of accrual until the cause of delay
is removed, after which 10 per cent is imposed.
All taxes levied and collected under the statute less any expenses
of collection must be paid into the State treasury for the expenses o f f o r n s e of a t e '
the State government and for such other purposes as the legislature
may by law direct.
S E C . 9 . Corporation taxes.—All corporations are taxed under the
Corporations
general property tax. Special taxes on corporations are imposed by stl£Kcfe t° pr05pJ
the State as follows:
taxes a<m afrpoForeign insurance companies p a y a t a x of $3 on each $100 excess of p r e m i u m s received rat1011*1*
over losses p a i d i n t h e State,
Domestic corporations are t a x e d u p o n t h e excess of t h e cash value of t h e i r capital stock
over t h e assessed value of t h e i r p r o p e r t y which is t a x e d u n d e r tho general p r o p e r t y t a x .
Foreign bridge and ferry companies are t a x e d on their gross earnings as well as on
property.
Navigation companies organized u n d e r t h e laws of the S t a t e p a y a t a x of 3 conts p e r
n e t ton of t h o registered tonnage of all vessels owned b y such companies. I n addition
t o this tonnage t a x such companies are t a x e d on all personal p r o p e r t y except vessels a n d
other tangible p r o p e r t y outside t h o State. All ships registered u n d e r t h e navigation
laws of t h e U n i t e d States a t a n y p o r t in I n d i a n a are t a x e d 3 cents p e r n e t t o n of registered
tonnage
J oi nt stock associations, companies engaged in carrying freight under contract wUh railroad
companies, copartnerships ami associations p a y t o t h e S t a t e a s u m in t h e n a t u r e of a n
excise t a x e q u a l t o 1 per cent of the a m o u n t fixed b y t h e State board of t a x commissioners as t h e value of t h e proportion of t h e capital stock representing t h e capital a n d
p r o p e r t y of t h e c o m p a n y m I n d i a n a after deducting tho value of t h e real estate of such
c o m p a n y i n I n d i a n a assessed a n d t a x e d locally.

SEC. 10. Business, occupational, professional, a n d mlseella- state t itonsa
neous license taxes a n d fees.—The following State licenses are 3 lf 0 0iinml ~°r




TAXATION AND REVENUE LAWS—LOUISIANA.

118

On c e r t a i n
business activities.

annually imposed, the fees being collected by the county trea^urer
mainly for the benefit of the State school fund:
i . On business activities:
Brokers, $100.
Coal, mining and selling—tiealers, wholesale, $10; retail, 55: both, $25.
Cold storage plant, operation or, $10.
Employment agency, $25.
Ferry,
to $50.
Junk dealer, $1.
Money lender, $100.
Nurseryman, $1 (collected b y State entomologist).
,
Peddlers, nonresidents selling foreign merchandise, in each county, when capital is
not over $1,000, $5; $1,000 to $2,000, $7.50: $2,000 to $5,000, $10; over 55,000, $20. Cities
and towns may also impose similar license fees.
Petty loan brokers, $100.
Poultry dealers, si.
Real estate dealers, filing fee, $10.
Securities, dealers in, 850; salesman, $5.
Steamship tickets, dealers in: Permit to sell tickets to foreign countries, $5.
Traveling merchants: In a county which do^s not contain a city or 20,000 inhabitants,
$10 per day for first 10 days; in a county containing a city of 20,000 to 40,000, $15 per day
for first 10 davs; 40,000 to 100,000, $20 per day; more than 100,000, $25. In each of foregoing ca^s, $i0 per day for each succeeding day's business after the 10 day license period
has expired.

Occupational
2. Occupational and professional licenses for which examination*
flcenses; exanil!t0 test qualifications of applicants are generally required by Statenations required, boards oi examiners:
Accountant, certified public, $25.
Dentist, $20; reexamination, $1U; license fee, 50 cents.
Embalmer, $5; renewal, $1.
Engineers and surveyors, $25; renewal, $10, which is increased 10 per cent per month
during delay in rone wing license.
Miner, SI.
Nurse, $10.
Optometrist, $15.
Pharmacist and assistant pharmacist, $25 and $3, respectively; rereghtratiou, $2 and
$1, respectively; ^registration upon certificate from another State, $15 and $5
respectively.
Physician, license issued upon diploma, $10, examination, $25; license fee, 50 cents.
Tcachcr: life certificate, S5; provisional certificate, $1.
Veterinary surgeon, $15; registration, $1.

. Miscellaneous

l irewscs.

3 Miscellaneous licenses:
Exhibitions: To exhibit for pay any caravan, rope or wire dancing, legerdemain.

picture shows, $5 annually.
Fishing licenses: Resident, each boat propelled by sail, So annuailv; bv gasoline or
electricity or other motive power of less than 5 tons gross tonnage, $10; 5 to 15 tons, $15;
over 15 tons, $25. Fishing with nets, $1 per year. Nonresident, each boat propelled bv
sail or oars, $10 annually; by gasoline, electricitv or other motive power, less than 10 ton's
gross tonnage, S50 annually; more than 10 tons, $5 for each gross ton annually; maximum
fee, $300. For use of nets without b o a t s $100 annuailv.
Motor vehicles: Annual registration—Motor bicvcls, $2. Motor vehicle of less than
25 horsepower, $5; 25 to 40 horsepower, $8; 40 to 50, $20; 50 horsepower and over,
Electric motor vehicle, $5. Trucks of 1 ton capacity, SO: 1 to 2 tons, $15: 2 to 31, $25;
31 to 5, $50: 5 to 71, $75.
Prismvmade goods: The secretary of State is authorized to issue a liccnsv to sell such
goods upon payment of a fee of $500 per annum.
Stillions and jacks: Examination and enrollment, S5; annual renewal, $3; transfer
of ownership and enrollment, SI. These fees are paid to tho director of the Indiana
Agricultural Experiment Station of Purdue University.
Pftyftbie*

into

state treasury.

4 T h e followill
*
g
or for

^ e s are paid to State officials for services rendered
records made, and are turned into the State treasury:

Attestation and seal, not exempted, 50 cents.
Business employing 5 or more persons, inspection of, SI annually.
Commissions. Issued to commissioner of deeds, $5; notary public, SI.
Corporations. For filing and recording each article, charter or other document, not
exceeding 20UL^ords, $1. Articles of incorporation when capital stock is £10,000 or Itss.
510; over 510,000, $10 and one-tenth of l per cent of capital stock in excess of $10,000.
increase of stock or merging of two or more companies, some fees as for filing original
papers, roreign corporations: For license to do business in State. £25 on first $10 O Q of
C
cap£il stock and one truth of 1 per cent on all amounts m excess of £10,000; increase cf
capita nstock, fS10 Son eacha 510,000 of u a I and rone-tenth of 1 per cent additional on sXL
increase r e
ie
C k
f
! 1
t
?m«f
fi
' °
?
P° '
s l i d e s or incorporation, ?5: cer^[jcato of_authority, o0 cents.^ Mutual^ insurance companies' charters, £25; beneficiary

e^.., „

„

,

..

itions

r cent
,
- - — t"
* w.Li^tiun v* i.upLL^i
iui u iipcrpp uf COiirC
fkf
a corporation $0; amendments to charter, 20 cents per 100 words but
not l e ^ tnan $0. Filing a certificate of extension of line, change of termini, etc., by
railroad companv, 20 cents per 1G0 words but not less than 35. E x t e i i o n o f ^ p u r o c s e o r
cnange or domicile, $0. For any other certificate not enumerated above, 20 cents per 100
M ords but not less than So. Domestic insurance companies pay the auditor of State the




t

TAXATION AND REVENUE LAWS-—ILLINOIS.

119

following fees Filing articles of incorporation, SI00, annual statement, $20, examination
of annual statement, S5, license fee, $5; agent's license, Si, certificate of compliance, $1;
certificate of deposit, SI, affixing seal, Si. Foreign insurance companies pay the auditor
the following fees. Filing articles of incorporation, $100, annual statement, $20, examination of annual statement, So, license fee, §r>t each certificate of appointment, $5,
certificate of compliance, SI; each certified statement, $2, agent's license, S3.
Examination of banks, Joan and trust, and safe deposit companies• Having assets of less
than S150,000, $20, §150,000 to 3300,000, $25; 5300,000 to §500,000, $30, $500,000 to 3750,000,
$35, $750,000 to SI,000,000, $50, and S3 additional for each $100,000 until assets reach
S3,000,000 and $2 for each 5100,000 in excess of S3,000,000. Domestic building and loan
associations with assets of less than 525,000, S10, over 525,000 and less than S50,000, $15.
$50,000 to 5100,000, §20, each additional 5100,000, S12
Gas well: Fee for plugging, $5.
Lobby license• Fee, $2.
Oil inspection• Single barrel or cask, 25 cents, lot of 10 to 50 barrels (50 gallons each),
15 cents, when lot does not exceed 50 bairels, 10 cents, 50 barrels and o\ er, 4 cents
Securities' Investment companies, both foreign and domestic, which undertake as
issuers to sell securities are required to pay to the secretary of State at time of filing
statement and securing a certificate a fee of one-twentieth of 1 per cent of amount of securities offered for sale minimum, $25, maximum, $200, agents of issuer, So.
State tire marshal's fund All lire insurance companies duly licensed to transact business
in the State are required to pay into the State treasury on June 30 and December 31 of
each year an amount equal to one-half of 1 per cent of gross premiums received on fire
risks, in addition to all other taxes and license fees, the fond so treated being known as
the "fire marshal's fund." All dry cleaning establishments miibt pay to the State fire
marshal a filing and inspection fee of $25, renewal fee, £15
Trademarks: Recording, $2.

Counties are authorized to issue licenses for expositions and shows C o u n t ) 11and impose a license fee for each performance ranging from $5 to $25. censes *
The proceeds of these license fees are paid into the State treasury to the
credit of the school fund.
Cities and towns may license and tax auctions, hacks, drays. ]unk c e ^ s "" l c l p
dealers, merchants and peddlers, pawnbrokers ($10 to §100 annually),
ferries ($10 to S50). all tables, alleys, machines, devices and places for
sports or games kept for pay.
SEC. 11. No income tax.—There is no income tax in this State.
Xo Income tax.
SEC. 12. School revenues.—The following revenues constitute the ^ What constischool fund:
{«$». s t a t e
Proceeds of sale of public lands, all moneys in surplus revenue fund, saline fund, bank
tax fund, moneys derived from sale of county seminaries, all fines assessed for breaches
of the penal laws of the State, forfeitures, escheats, all landsJ grantedJ to v
State for no
specific purposes, proceeds from sale of' swamp lands granted "to the State by the act' of
specific
proce '
"
* "
~ "
^ " " -*'*•Congress of 1S50, taxes assessed upon property of corporations for common school purUongress
poses, fur * arising from the State bank act, and receipts from certain business licenses
fund
and fees.

The fund derived from the sale of congressional township school "Congressional
lands constitutes the "congressional township school f u n d , " the J01™5,1}1? school
income from which with certain taxes and unclaimed fees provides the u n *
school revenue for tuition.
The following taxes on each §100 of assessed valuation of taxable School taxes,
property are levied:
By the State: For common school purposes, 7 cents and 50 cents on each poll for State
institutions of higher education, 5 cents, for agricultural experiment station of Purdue
University, two-fifths of 1 cent.
By county boards of trustees For county high schools or county agricultural schools, not
to exceed 15 cents
By dim: For school health fund 1 cent; for playground and recreation purposes (in
cities of first class), not less than 1 nor more than 2 1cents.
By board of school comrnission-rs of com mvn scugq corporation* In each citv having a population of more than 100,000 inhabitants, m addition to other taxes, m the year 1922, 40
cents for a local tuition fund.

The following taxes may also be imposed for school purposes.

taxelf d t h a t ° n i a *

For equipment, etc., not to exceed 75 cents and Si per poll, in townships, cities and be levied
towns: supplementary tuition fund to extend school terms, not to exceed 75 cents and schools.
25 cents on each poll: free kindergarten schools, 2 cents m any incorporated city or
town: support of schools for truants and incorrigibles, not to exceed 1 cent m townships,
cities and towns establishment of vocational schools, not to exceed 10 cents m townships, ciues and towns, and for aiding such schools a State t a x of one-half of i ceni on all
taxable propertv In the State Boards of suiool t r u s t ^ s are empoweied to l e w ^ special
tax m addition to all other taxes to provide a fund lor payin? the principal of and interest
on bonds issued for school purposes

for.

SEC. 13. D r a i n a g e , levee, a n d s a n i t a r y districts.—Districts Benefit assessmay b e established upon petition to the country courts for drainage, ^ e s for costT^
levee, and sanitary purposes. Costs of construction and maintenance
of improvements in such districts are assessed against the lands in the
district in proportion to benefits received. Bonds may also be issued for
such purposes, to be redeemed from funds derived from the benefit
assessments.




IOWA.
Sec.
1. Constitutional provisions summarized
2. General property taxes
3. Assessment
4. Equalization
5. Tax rates
•5. Collection
7. County and municipal poll taxes
s. Inheritance tax

Page.
120
120
120
122
}22
122
123
123

Sec.
Page9. Corporation taxes
- 124
10. Business, occupational, professional, and
miscellaneous license taxes and fees
124
11. No Income tax
127
12. School revenues

127

13. Drainage and levco districts and improvements
127

No S E I L tax SEO. 1. C o n s t i t u t i o n a l provisions summarized.—'The general
P CA
(Art. Hit assembly shall not pass local or special laws for the assessment and colsec. .t i).
lection of taxes for State, county, or road purposes.
Taxation of The property of all corporations for pecuniary profit shall be subject
t0
SSSFFfrt
taxation the same as that of individuals.
sec. 2)7
' SEC. 2. General property taxes.—All real and personal property
Property taxa- not specifically exempt is subject to taxation for State, county, and
f £0ro
' municipal purposes. In the construction of the statutes the words
n?cipaYpu"poses!1 £ land," "real estate" and "real property" include lands, tenements,
hereditaments, and all rights thereto and interests therein equitable as
well as legal; and the words "personal property" include money, goods,
chattels, evidences of debt and things i n action.
•> or t e a s e s , Mortgages are taxable, and no deduction is allowed therefor from the
<
-credit** etc.
assessed value of the land. Credits, moneys, annuities, bank note3, and
shares of stock, of corporations not otherwise taxed, are all taxable, but
debts may be deducted from the total of moneys and credits.
Exemptions.
The following exemptions are authorized:
1. Public property.
2. Cemeteries, crematoriums, so long as no profits arc derived therefrom, with land not
to exceed 1 acre.
3. Firo engines and other equipment, with houses and grounds.
4. Grounds rot exceeding 160 acres, and buildings, for public libraries, literary, scientific, charitable, benevolent, agricultural, cemetery, and religious institutions and
societies.
5. Real estate owned by any educational institution as a part of its endowment fund,
not exceeding 160 acres, not leased or otherwise used with a view to pecuniary gain, together with books, papers and apparatus, and like property of students; personal property and investments of such institutions.
6. Farm produce and wool of the harvest or shearing of previous year.
7. All poultry, 10 stands of bees, all swine and sheep under 6 months of age and all
other domestic animals under I year.
S. Obligations for rent not yet due, in hands of original payees.
9. Private libraries and professional libraries up to $300.
10. Family pictures and household furniture to value of $300.
11. Kitchen furniture.
12. Family beds and beddiug.
13. All wearing apparel in use.
14. All food provided for the family.
15. Estates of persons, who by reason of ace or infirmity, are unable to coutributo.
16. Farming utensils of-the farmer.
17. Team, wagon, and harness of teamsters and draymen, and tools of a mechanic, all
up to $300.
18. Government land entered and purchased, all for the year in which entered.
19. Property not to exceed $3,000 and poU tax of any honorably discharged soldier,
sailor or marine of the Mexican war or war of the rebellion.
20. 51,800 of the property and poll tax of any honorably discharged soldier, sailor or
marine of the war with Spain, Chinese relief, or Philippine insurrection.
21. $500 of the property of any honorably discharged soldier, sailor, marine or nurse, of
the war with Germany; the property, to the same extent, of the wife of any such soldier,
sailor, or marine, where they arc living together, and he has not otherwise received the
above benefit; the property, to the s^me extent, of the widow remaining unmarried and
of the minor child or children.
22. Funds held by fraternal beneficiary associations.
23. In tho assessment of farm lands a reduction that is called an exemption is made
from the valuation of the farms equal and proportionate to the area of roads adjacent to
such lands.
Sec
made*
" 3 * Assessment.—Assessments are made b v township and city
meat at' 25 perassessors, elected biennially, one i n each township and city. All
4»Pitf; nf Vflliini WOllCTtv
+A tn.Yn.tlmi \a fanniva/l
ltcf^J
^
1

dollar: banking sucn actual value, but moneys, credits and corporation stock
^ n i t a ? 0 ^ ^ ! ^ otherwise provided, cash, circulating notes of national bankmg
at 20 per cent of associations, United States legal tender notes, and other notes and certi—
"v/tco, and other notes j '
Valno.
finatoa
j
-i
• .
»
ficates nt t h a TTm*o<l CtniM payable on demand and circulating or
ot the united States
120




TAXATION AND REVENUE LAWS-—ILLINOIS.

121

intended to circulate as currency, notes, including those secured by
mortgage, accounts, contracts for cash or labor, bills of exchange,
judgments, choses in action, liens of any kind, securities, debentures,
bonds other than those of the United States, annuities, and corporation
shares of stocks not otherwise taxed in kind are entered and assessed at
the actual value and taxed upon the uniform basis throughout the
State of 5 mills on the dollar, assessment and collection being made
where the owner resides. State, savings, and national bank stock and
loans, and trust company stock and moneyed capital used in competition with bank capital must be listed at its actual value and are assessed
and taxed upon the taxable value of 20 per cent of the actual value
thereof.
Real estate is listed biennially, in the odd years. In the even- l t e a i e s t a t o asnumbered years the assessment roll is corrected by adding the value of sessed biennithe improvements made during the preceding year. Personal property Jjjy?personalty,
is assessed annually.
Other provisions relating to assessments are:
Other provlMerchants and manufacturers are assessed upon the average amount of stock held dur- stons relating to
ing t h e year
assessment.
Gram, ice, and coal dealers are assessed on the average amount of capital used.
Commission merchants and dealers having m their possession property ol a foreigner for
sale are deemed the owners thereof for purposes of taxation.
Shares of stock of building and loan or savings and loan associations are classed as moneys
and credits for the purposes of taxation
Shares of stock of national, State and saungs banks, and loan and trust companies, located
in this State, are assessed to the individual stockholders at the place where the bank or
loctn and trust company is located At the time the assessment is made the officers of the
bank or loan and trust companies furnish t h e assessor w ith lists of all the stockholders and
the number of shares owned by each
The assessor thereupon lists to each stockholder
under the head of corporation stock the total value of such shares. I n arriving at the
total value of t h e shares of stock of such corporations, the amount of capital actually
invested in real estate owned b y t h e m and m the shares of stock of corporations owning
only the real estate (inclusive of leasehold interests, if any), on or m wnicn the bank or
trust company is located, m u s t be deducted from the real value of such shares. The real
estate is assessed as other real estate, and the property of such corporations shall not be
otherwise assessed.
Corporate stock, when taxable When corporations are taxed on their property, the
shares of stock are exempt. The excess of the value of the capital stock over the value of
t h e tangible property assessed is taxable to the company. Bank stock is assessed on the
basis of capital, surplus, and undivided profits, less the value of real estate, which is
assessed separately.
Real estate owned bij corporations, returned in statements as part of their assets for purposes of taxation, is valued for such assessment as other real estate.

The following assessments are made by the State executive council: 1

Assessments
°
made by State
Telegraph ani telephone companies, by the unit rule, the assessment so made is appor- conncll.
tioned on a basis of mileage and taxed as other property.
Railroads; The right of way, roadbed, bridges, culverts, rolling stock, depots, station
grounds, shops, buildings, gravel beds, and all other property used exclusively m the
operation and maintenance of the railway; b u t not lands outside, nor the railway bridges
across the Mississippi and Missouri Rivers, nor gram elevators, which are assessed by the
local assessors. I n assessing such property the council takes into consideration the gross
earnings, etc., and proceeds generally upon the unit rule. The assessment so made is
apportioned among the counties on a mileage basis. Railways report also the number
of cars run by t h e m b u t belonging to other companies, and these are similarly assessed
by the executive council.
Freight lines and equipment companies are assessed on the cars necessarily used in their
business m the State less the value of all cars locally assessed and are taxed at the average rate of State and local taxation
Non operative property- Lands, lots, and other real estate belonging to any railway
company, not used exclusively m the operation of the several roads, and to telegraph
and telephone companies, and railway bridges across the Mississippi and Missouri
Rivers, and gram elevators are subject to assessment and taxation on the same basis as
property of individuals in the several counties wheie situated.
Express companies are assessed upon their property, including their shares of stock,
b y a unit rule, and this assessment is apportioned among the counties and townships
on a mileage basis.
Pruate banks; The aggregate actual value of moneys and credits of private banks,
after deducting amount of deposits and debts, and the aggregate actual value of bonds
a n d stocks, are assessed at
per cent of such actual value, not including real estate.
Shares of stock of corporations, except taose not organized for pecuniary profit, are assessed
to the owners thereof at the placa where its principal business is transacted the amount
of capital actually invested in real estate owned by them is deducted from the real value
of such shares a n d the real estate assessed as other real estate.
Water and gas uorks, electric plants, and streit railicay property are assessed where same
are located; the actual value of the capital stock over ^nd above t h a t of the hstea property is assessed to the owner thereof.
i The State executive coancil, composed of t h e governor, secretary of state, auditor,
a n d treasurer of state, constitutes the State boardof review, and acts as a Stateboard of
© jualization, a n d also fixes the rate for the levy of the State tax, the amount of which is
designated b y the general assembly.

63228—24



9

122

T A X A T I O N A N D R E V E N U E LAWS—LOUISIANA.

Cities are assessment areas excluded from the township and county
assessment areas, but are, practically, districts coordinate with townships. They provide their own assessors, whose duties are substantially the same as those of township assessors, and they may or
may not use the assessment employed for State and county taxation.
Local boards
SEC. 4 . Equalization.—The township trustees or' city or town
of review.
council act as a local board of review and adjust assessments between
individuals; they also hear appeals. Appeals from their decisions lie
to the district court.
Equalization
The board of supervisors (elected for three years) of each county
by county board, constitutes a county board of review and adjusts the assessments
between the several townships, cities, and towns of the county.
Appeals lie to the district court.
State b o a r d .
The executive board acts as a State board of review and equalizes
the assessments between the several counties, adding to or deducting
from the valuation of each kind or class of pioperty, so as to make
the assessments equal.
Taxes for state
g EC> 5. Tax rates.—The general assembly fixes the total amount
to be
determined.
raised for State purposes. The executive council annually determines the rate per cent on the valuation of the taxable property
necessary to raise the amount fixed by the general assembly ($10.072,000, for each of the years 1921 and 1922). The rate so determined
is levied by the county boards of supervisors.
How tax shall
In all taxing districts in the State, including townships, school
b
ertifledted a n d districts, dties, towns and counties, where the people are authorized
ce
to determine by vote a rate of taxation required for any public purpose,
such rate shall be estimated and based upon the adjusted taxable
valuation of such taxing district for the preceding calendar year, and
wben the amount of tax such rate will raise has been computed it
shall be stated and certified in dollars and not by rate to the county
auditor and board of supervisors.
Tax in aid of A tax not to exceed 5 per cent on assessed value of real property conc e ^ t a Y n H - ti^uous to any projected trolley or electric railroad, or to any steam
roads.
"railroad which it is proposed to electrify, may be levied to aid in
construction thereof.
Forest
and
Forest reservations and fruit tree reservations are assessed on a taxr Ce f c s c r
vations .
" v a l u a t i o n of §1 per acre for a period of eight years from the time
of planting.
One-half tniu For maintenance and education of destitute orphans a tax of oneCity a s s e s s

meats.

orphans tax.

half m i l l

m a y

b e

C o u n t y tax
The county
county Kards Of F ? r ° r d i n a r y

boards of supervisors fix the rated for the several purposes,
county revenue the rate is limited to not more than 6
supervisors;mills in counties having a population of less than 40,000; in others not
l i m i t a t i o n s ; m o r e than 4 mills, unless increased bv popular vote, in which case it
n
purposes.c
is not to exceed 6 mills.
Other levies authorized at not to exceed the rates stated are:
For support of common schools, not less than 1 nor more than 3 mills: bridges, 5
mills (to be levied on property oatside of cities of the first class); and in counties having
a bonded debt of 510,030 or over, 7 mills; relief of United States soldiers, sailors, or marines,! mill; establishment of county hospital, 2 mills and 1 mill for improvements and
maintenance; grading and building roads outside cities or incorporated towns, 2 mills;
court expense fund, 3 mills; and for support of poor, 2 mills.
Th

® c o u n c i l o f each c i t y or town shall levy a tax for the year ensuing
the purpose of defraying general and incidental expenses which
shall not exceed 10 mills on the dollar, but an additional tax may be
levied for the purpose of meeting a deficiencv, which or the years
1921 and 1922 shall notr exceed 2 mills in addition to the 10-mill levy6 Col
tr?Jure£"when'
'
*ection.— Taxes are collected bv the countv treasurers,
a nd a r e
taxes are pay- T
payable at any time between the first Monday in January and
able and d e l i n - t n e 1st day of March; or one-half mav be paid before March and the
quent; penalties, remaining half before the 1st day of September. If at least one half
is not paid before the 1st day of April, the whole amount becomes
delinquent as of March 1. I n case the second installment is not paid
before the 1st day of October, it becomes delinquent as of the 1st day
of September. Delinquent taxes draw interest at 1 per cent a month,
and on personal taxes not paid by the first Mondav in December a
penalty of 5 per cent is added in addition to the 1 per cent a month
r
interest.

rates^Vim?it1*,
tlons.
for




TAXATION AND REVENUE LAWS-—ILLINOIS.

123

Taxes on real estate are a lien on the property on which they are Taxes lien on
levied, and taxes on personal property are a lien on any real estate
p"udnert£r*
owned, and may be collected by distress and sale.
The board of supervisors has power to remit taxes in whole or in Board may repart for property destroyed by fire, tornado, or other casualty, provided J^rt a in a fau Se / or
the losses are not covered by insurance and such property has not been
sold for taxes or the taxes have not been delinquent for 30 days.
When taxes have become delinquent and the owner of the propeity C o l l e c t i o n
has moved into another county, leaving no property behind out of Sawemo^ed^to
which such taxes may be paid, the amount of taxes due is ceitified a n o t h e r c o u n t * .
to the treasurer of the county in which the owner then resides or has
property and is collected in the same manner as other taxes with an
additional penalty of 20 per cent. The taxes so collected are iemitted
to the original c o u n t y of levy, but the 20 per cent penalty is retained
by the county collecting it.
S E C . 7 . C o u n t y a n d municipal goli taxes.—There is a county Tax on male
poll tax of 50 cents on each male resident over 21 years of age All residents; eihonorably discharged soldiers, sailors or marines of the Mexican w a r c m p ns*
or the war of the rebellion are exempt.
All able-bodied male citizens between the ages of 21 and 45 who Tax or road
are residents of a township outside the corporate limits of cities or o w a s required in
ps
towns must, between the 1st day of^April and the 1st day of September
*
of each year, pay to the road superintendent to be credited to the general township road fund, a sum not to exceed §5, fixed by the township trustees at their April meeting. Each person may at his option
perform two days labor in lieu of the payment of this tax. If the
tax is not paid or labor performed by September 1, it is certified to the
county auditor and entered on the* tax list and collected as ordinary
countv taxes are collected. The tax is a lien on all real property of
the delinquent, and in case of failure to pay, the road superintendent
may recover by an action before the justice of the peace. No property
or washes belonging to such person shall be exempt.
Cities and towns have power to provide that all able-bodied male Municipal p o l l
residents between the ages of 21 and 45 years shall pay each year a taxes,
sum to be fixed by the city or town council at not to exceed §5. All
honorably discharged soldiers, sailors, or marines are exempt. In
case of failure to pay such amount it may be recovered by court action
on the personal p r o p e r t y or wages of the delinquent and shall be a
lien on his real property if he owns such.
S E C . 8. I n h e r i t a n c e tax.—The estates of all deceased persons Transfers SUB*
consisting of real, personal, or mixed property or any interest in or Ject to tax.
income from such estate, at the death of the decedent owner within
this State, subject or which becomes subject to the jurisdiction of the
courts of the State; property of such decedent situated outside the
State (except real estate passing in fee from the decedent owner)
which shall pass by will, statutes of inheritance, deed, grant, sale,
gift or transfer made in contemplation of death and intended to take
effect after the death of the grantor; property passing under power of
appointment; property held jointly, or under contract of agreement;
that portion of property which has been disposed of with the request,
secret or otherwise, that it shall pass on the death of the decedent to
those who, if received direct, would be taxed on their shares, shall b e
subject to the inheritance tax.
The tax imposed shall be for the use of the State and shall be due For n i iui»e of
en
at the death of the decedent owner and payable within 18 months
p*} rthereafter. If not paid in that time, the tax becomes delinquent and
delinquency!
bears 8 per cent interest, unless in view of unavoidable delay, the
time be extended by the State treasurer not exceeding three years, in
which case it shall bear 6 per cent interest from the expiration of 13
months for such extended time. The tax is a lien upon the estate T a r 4 Men.
for five years after becoming due, except that the five years limit shall
not apply to estates or beneficiaries embraced in "Class B," in cases
where decedent died prior to the taking effect of the act. (March 19,
1921.)




124
Tax rates.

TAXATION AND REVENUE LAWS—LOUISIANA.
The tax rates are as follows:
Class A .—When the propertv passes to tho wife or husband of tho dec^sed, in excess
of the distribution share of such surviving spouse, grantor, donor, or vendor, or to tne
father or mother or to any child or lineal descendant of such decwient, grantor, donor,
or vendor, including a legally adopted child or illegitimate child entitled to inherit
under ^ e laws of thil State, the taxlmposcd shall bo on the individual share so pa^mg
and shall be as follows: One per cent on any amount m excess of Slo,000 up to *so,uw.

m

M

$240,(XX) up to §300,000; seven per cent on all sums in excess of $300,000.
Class If.—When the property passes to any person, firm, corporation, or society
other than those designated in class A, the rate of tax shall be as> follow s:i^veper cent
on anv amount up to $100,000; si x per cent in excess of $100,000 up to £200,000, seven
per cent on all amounts in exces; of $200,000; but property passing to aliens, nonresidents of the United States, shall be subject to a tax of 20 per cent; if foreign beneficiaries are brothers or sisters of the decedent owner or those described in class A, tne
tax shall be 10 per cent.
Exemptions.

Debts, certain taxes, costs of administration, and the following
exemptions are allowed:
When the net value of tho estate passing to those named in class B. after deducting
the debts, does not exceed SI,000; when passing to educational or religious societies or
institutions; when passing to public libraries, art galleries, or hospitals not^ operated
for gain; or to cemcterv associations or societies within the State organized for public
charity: or to municipal corporations for purely public purposes; bequest for the care
and maintenance of the cemetery or burial lot of the decedent or his family and bequest
not to exceed S500 in anv estate of a decedent for the performance of a religious service
for or in behalf of tho decedent or any person named in the will of such decedent.

Appraisers.

i n eacli county the court appoints three resident freeholders annually to appraise the property subject to this tax and may also appoint
special appraisers in any given case. The appraisement of estates in
remainder or deferred interests are not made until the determination
of the prior estate, except on request of the parties in interest, to
remove the lien thereon. The appraised value shall always be the
market value in the ordinary course of trade. The taxable value of
annuities, life or term, deferred or future estates, is computed at the
rate of 4 per cent per annum of the appraised value of the property in
which such estate or interest exists, or is founded.
Certain corpo- SEC. 9. Corporation taxes.—In general, corporations are taxed
n
ffross recefpts ° a u n d e r t l i e general property tax, but a few are assessed by the State on
part of their property. The following, however, are differently taxed:
Insurance companies, other than fraternal, beneficiary, and county mutual companies, are taxed upon their annual gross receipts iless return premiums in the case ot
lire companies) at the following rates: Foreign companies incorporated or owned outside of the United States, 2.\ per cent; in the United States, 2J per cent. Reciprocal or
inter-insurance contracts, 2£ per cent. State mutual insurance associations, 1 per cent.
Domestic lire insurance companies, 1 per cent of their premiums; other domestic insurance companies, 1 per cent in addition to taxes ou stock.

Licenses re- SEC. 10. Business, occupational, professional, and miscellaquired by state. n e 0 u s license taxes and fees.—The following license taxes and fees
are imposed by the State:
On certain 1. On certain business activities:
business activities.

Cigarettes, sale of: Class A, on cigcirettcs weighing not more than 3 pounds per thousand, one mill on each cigarette; class B, more than 3 pounds per thousand, two nulls;
class C, on cigarette papers or wrappers in packages, books, or sets; on each such pactage, book, or set containing more than 2 > but not more than 50 papers, one-half cent',
.
"
more than 50 papers but not more than ion, one cent; more than 1U0 papers, one-hair
cent for each 50papers; class D, on tubes, one cent for each 50 tubes. On each package
etc., shall be affixed a suitable stamp denoting the tax thereon. The treasurer of State
i S o the general funcl of ^
P«nnlts, and the moneys so received a$e turned
Drugs, itinerant vendor of, SJ00.
Feeding-stuffs, sale of concentrated commercial: Inspection fee, 10 cents per ton,
but a heense fee of $100, in lieu of such inspection fees, must be paid in the case of con^ n e n t r i , patented, proprietary, or trade-marked stock or poultry food3.
Fertilizers, sale of: Each brand, S20.
Food-producing establishment, permit to conduct anv, $3.
Maternity hospital, permit to conduct, $25; renewal, '$5: inspection, $5.
t „
use $1 p c r m ^
sell-in any municipal corporation other than for manufacturing
o s x r
i
t ^ ^ f lon foot, each( county,^$25.n amounts), $100 annually.
l S30° 5
Peddlers,
Restaurant, license to conduct, S3.
f o r i ^ m c l i o n ^ i t s u^ a $5^ a C t l i r 0 ' h ° g c h o l e r a > $25; for other domestic animals,
Warehouses, license to conduct cold-storage and refrigerating, $25.




125

TAXATION A N D REVENUE LAWS-—ILLINOIS.

2. Occupational and professional licenses for which examinations,, 0n and prolicei
turns
3 generally required by State boards of examiners.
fesslons; exami-

nations.
Accountant, certified public, 823.
Chiropodist, examination, $15; reexamination, $10, reciprocity certificate, $50,
renewal, $2.
Chiropractor, application, $15, recording, 50 cents, reciprocity certificate, $20,
renewal. $2.
Dentist, examination, 520, reciprocity certificate, $25; certificate of qualification to
another State, $5, recording, 50 cents.
Embalmer. $6, renewal annually. 81* embalmer registered m another State, winch
State has similar requirements for qualifications, and recognizes the license of this State
as sufficient qualification to practice, license, $10, local registration also required.
Mine inspector, $1
Nurse Registered—Application for examination. $5, if successful, and additional fee
of 81 for license; license for person registered in another State, $10
Optometrist, examination, $15, fee of exemption, $10, license, 81, recording, 50 cents.
Osteopath, examination as physician or surgeon, S10, issuance of license, $5, licensed
in another State, $25. Itinerant osteopath, in addition to license fee, $250
Pharmacist, $5, reciprocity certificate, $10, renewal, $2.
Physician, $10, reciprocity certificate, $50. Itinerant physician, $250
Teachers: School teachers' certificate, $2, diploma, $5, lenewal certificate of specified
classes, 85 for life certificate.
For aid and support of an institute for training of teachers foi rural schools, a fee of
81 is to be paid for examination for graduation, and $1 for later examination in certain
subjects
Teachers' certificate for county high school* Examination fee, $1.
Tester of milk or cream, $2.50
Veterinary. Medicine, surgery, and dentistry—Examination, $15, registration fee.
$5; renewal, $1.

3. Miscellaneous licenses-

Miscellaneous
State licenses.

Dead animals, disposal of: License, $25 certificate for w
place of disposal, 525.
Fish and game' Fishing'license in State boundary n ers—50J feet of seme, $10, for
each pound net having more than 100 feet lead on each side, $1, less than 100 feet lead,
$1; bait net, dip net, e t c , 50 cents, 300 lineal feet of trammel net, $5, metal tags, 10
cents each, general hcense to fish, nonresident, $2 license to hunt, resident, $1; nonresident, $10. Game birds, breeders' license, $2.
Hotels, inspection of If containing 15 rooms or less, $4; 15 to 31 rooms, $6, 31 to 75
rooms, $$, 75 rooms and more, $10.
Motor vehicles Annual registration 1 per cent of value as fixed by the executive council
plus 40 cents for each 100 pounds of weight, in no case less than $10, after motor vehicle
has been registered five times the rate shall be based on one-half the value. Trailers
weighing less than 1,000 pounds or with a loading capacity of less than 1,000 pounds are
not subject to a license fee, trailers with capacity of one-half ton, but not exceeding 1
ton, $10, 1 to 2,.$15. 3 to 4, $25, 4 to 5, $40, 5 to 6, $50, 6 to 7. S60. When equipped with
two or more solid rubber tires With capacity of 1 ton, but not exceeding 2, $5; 2 to 3,
$15. 3 to 1 ,$35, 4 to 5, $50, 5 to 6, $60, 6 tons, but not exceeding 7, $70. When equipped
with iron, steel, or hard tires With capacity of 1 ton, but not exceeding 2, S>15, capacity,
of 2 tons, but not exceeding 3, $30 Motor cycle S5 annually: after five registrations
one-half the fee is charged. Chauffeur's license, $2, duplicate of chauffeur's badge, $1.
Duplicate of lost certificates, 50 cents. Motor trucks With pneumatic tires - 1 ton or
less capacity, $15,
tons capacitv, $22.50, 2 tons, $30, 2J tons, $4>, 3 tons, $65, 3J tons.
890 4 tons, $105, 4\ tons, $120, 5 tons, $135, 6 tons, $163 With two or more solid rubber
tires—1 ton or less capacity, $15. l j tons, $22 50, 2 tons, $30, 2V tons, $55, 3 tons, $75,
3£ tons, $100, 4 tons, $115, 4J tons, $130, 5 tons, $145, 6 tons, $"175. All motor trucks
operated within city limits only pav a fee of $ the rate fixed above Fee for each ton
capacity above 6 tons, 550 in addition to the 6 ton-rate. With iron, steel, or solid tires—
1 ton capacity, $13
tons, $50, (no license for heavier capacity).
Nursery stoct' Inspection of, $5 to $15, according to amount inspected.
Passenger boats on inland waters' Inspection of. Sailboat. 81; steamboats, 20 passengers or less, $5, more than 20 passengers, $10 license of pilot or engineer, $3.
Public nuisance, property a 1judgei to be a Tax, $300
Stallions, jacks, ani pedigreed or registered stocl- Examination, $1; renewal of registraion, $1; certificate of transfer of ownership, 50 cents

t

4. Fees collected by public officials and paid into State treasury:

Certain fees
i s y a b l e Into

Agricultural setis* Analysis, 50 cents per sample
*State treasury.
Banks- Exammation: Fee based on the assets at the rate of 1 cent per $1,000 on the
first 825,000, 2 cents per SI,033 over 523,033 assets. Minimum fee, $20.
Building and loan c m r i i f m ? Domestic building and loan, or savings and loan associations, certificate of authority and each annual renewal thereof, $25, filing annual
statement, $10, lo?al bidding and loan, or savings and loan associations, annual statement, «5. Foreign biuldm? an I loin or savings and loan associations, for application
to do business in the ^tate, 5103 each certificate of authority and each renewal thereof,
$50, filing annual statement of the assets, on amounts of $50,000 or less, S3, $50,000 to
$100,000. $5. $100,000 to $230,000, $10, $253,000 to $500,003, $20; $500,000 to $1,000,000, $30;
$1,000,000 and over, $50. All fees are payable to the auditor of state.
Calct'im carbide. Analysis, 50 cents each.
Centui reports Certified copies, $2.
.
„ M
,
Charitable organizations. $1 for license at time of qualifying and a $2 annual tiling and
license fee.
*
Cooperative a^o&aUm • Organized for the purpose of conducting any agricultural, livestock,^-horticultural, dairv,mercantile,minin?,manufacturing, or mechanical business
on the coroerative Dlan, for pro It, $10 for Aim* articles of incorporation and $> for filing
an amendment. If camtal stojk Is less than $=>03, sach fees are, each, $1 If such associations a*e without canttal s t o ^ and not for neauniarv nrofit, and act as a cooperative
selling agency for its members, fee is for filing articles of incorporation and $2 lor filing
amndment.




126

t a x a t i o n

a n d

r e v e n u e

L A W S — I O W A .

Corvorations: For filing articles of incorporation, $25, and on each $1,000 over 510,000
cap ta^ SlTincrease of capital stock per $1,000.81: recording fee,
minimum. 50 cents: amendments to articles of incorporation,, if no increasei of capital, 51
™d r e a d i n g fee: increasing capital, filing fee of SI per Sl,0:,0 and a r e i n i ng fee of 10
cents pcr h indred words. (Similar fees are required of foreign corporations. Farmers
mutual cooperative creamery associations conducted on a purely cooperativeplan: Do
c local building and loan associations, and corporations
supar from
beets grown in the state, are exempt from incorporation filing fees in^exces' of
All
corporations, except banks and insurance companies, organized for necuniao profit, aw
reauircd to pav an annual fee or SI to the secretary of state. In addition to the fee required for organization of domestic corporations, foreipn corporations are required to
pSy to the secretary of state a fee of 10 cents per 100 words for recording thecopyof incorporation, and a filing fee of $25 upon 510,030 or less of assets w i t h i n t h c J t a t e ^ d S l f o r
each $1,000 in excess of $10,000. foreign nonpecumary corporations pay the same recording fee and also $5 for permit to do business. Associations and corporations, except
building and loan associations and insurance companies, and associations which issue
stock ozi the partial payment or installment plan must pay to the auditor of state lor
certificate of authority to do business, $25; for each annual renewal, $10, and the same
fee for examination as paid by insurance companies. Fraternal beneficiary societies
pay $25 for certificate to transact business and the same amount annually for renewal.
insurance companies: Filing application, domestic companies, $10,
companies,
$25; permit to foreign companies, S2. renewal, $2; filing annual statement, domestic
companies, S3:, foreign companies, $20: certificate of authority to agent, domtstic companies. 50 cents, foreign companies, $2; copy of papers, 20 cents per folio and affixing
seal to same, SI; certificate of publication, foreign companies, $2: Iowa companies, 50
cents. Examination of insurance companies, traveling expenses of examiners and compensation of assistants at S10 per day (paid by company). Mutual, fire, tornado ana
hailstorm assessment insurance associations pay the same fees for annual reports and
annual certificates of authority.
•
,
_
.t
Investment companies (blue sky law): Filing fee, $2; inspection, $20 or one-tenth or 1
per cent of face value of securities to be sold, aggregate not to exceed $20. Annual statement must accompany the annual inspection fee. Agent's registration certificate, 53;
brokers annual permit, $50, which expires on first secular day of July of each year; fee
is reduced to $25 after first day of January of any year. Examination of accounts may
bo made, the company being required to pay $10 per day and traveling expenses of the
examiner.
Notary public: Issuance of commission to, $5.
Petroleum: Fee of 7 cents per barrel is collected by petroleum inspector and paid to
secretary of state.
„
,_
Scale*: Inspection, S5 and a fee of S3 for each weighing device operated. Not more tnan
two inspection fees may be charged in any one year.
State highway commission: Any association organized to promote the improvement or
any continuous highway not less than 25 miles in length, may, by making application
to the f-'tato highway commission, register tin? name and general plans for such route,
for which a fee of $5 is charged.
Warehouse: Inspection of bonded warehouse, $2 annually.

Sest

foreign

Coanty
censes.

n-

County licenses are imposed as follows:
Cigarettes, sale of, 350.
Circuses and traveling shows, for each place outside of the limits of a city or town, not
to exceed S100.
. t .
DOTS, SI each male or spayed female; $3 for each female, and an additional fee not
exceeding $2 when the tax received does not equal the amount of claims on tho domestic
animal fund in any one year; also a delinquent fee of $1 and cost of publication if not
paid before May 1. Dogs in kennels are taxed as personal property.
Merchants: Any temporary or transient merchant shall pay a county license of S200.
An itinerant vendor's license may be transferred for $1; license fee to operate any pool,
billiard table, or bowling alley, fixed by board of supervisors not to exceed S5 per month
each. Peddlers outside of a city or incorporated town pay the following annual license
rees: On foot, $25; each l-horse conveyance, $50; each 2-horse conveyance or motor, $75,
not to apply to persons selling at wholesale to merchants, nor to transient vendors of
drugs, nor to persons running a huckster's wagon, or selling and distributing fresh meats,
fish, fruit, or vegetables, nor to persons selling their own work or production either by
themselves or employees.
Registering name of farm and description of the land to which such name applies, $1*
Cancellation of name, 25 cents.

County fees.

A large number of fees are collected by the clerk of the district court
which are paid into the county treasury, among them being fees in
settlement of estates as follows: Estate valued at $3,000 or less, 53;
between $3,000 and §5,000, $5; §5,000 to $7,000, $S; $7,000 to 310,000,
$10; $10,000 to $25,000, $15. For each additional $25,000 or fraction
thereof, the further sum of $10.
County corpo- c u lCounty corporations may be organized for the improvement of agriCer
tiii°SnraosM ' t u r e > animal industrv, and horticulture and a vearly tax of not to
* F
' exceed $5,000 may be levied by the county supervisors for making
progress in these arts and sciences,
on sale of c l l i A P?**?*1 s h a 1 1 b e ksued by the council of any city or town for the
rettes.
®ale of cigarettes or cigarette paper when the following mulct tax has
been paid. In incorporated towns or other places outside any city
or town, $50; in cities of the second class, $75; in cities of the first
class, $100. The tax is a lien on real property where the business is
carried on; and if not paid within one month after due, a penalty of




TAXATION A N D REVENUE LAWS-—ILLINOIS.

127

20 per cent is added together with 1 per cent per month thereafter
until paid, to be collected as other delinquent taxes are collected.
The tax goes to the general fund of such city or town.
The board of supervisors in each county in all territory outside P o w e r s of
any city or town, has the same powers to license as are granted to J ® ^ jndUmur
town councils. Cities generally have power to license and tax auction- niclpal authorieers, billiard and pool tables, billiard saloons, billposters, bowling alleys, censesto grant lities
circuses, dance halls, eating houses, hotels, inspection of steam boilers,
*
itinerant doctors, jitney busses,^ junk dealers, keepers of intelligence
or employment offices, menageries, pawnbrokers, peddlers, plumbers,
restaurants, scavengers, shooting galleries, shows, stationery engineers,
and theaters.
S E C . 11. No income tax.—There i s no income tax i n this State.
No income tax .
S E C . 12. School revenues.—There are two State school funds, the
Permanent
permanent and temporary. The permanent fund, the interest of a t e*e™cPh ool
which only can be appropriated for school purposes, consists of 5 per funds,
cent of the net proceeds of the sale of public lands of the State, which
is paid to the State treasurer and apportioned by the State auditor
among the several counties, taking into consideration the amount of
the permanent school fund in possession of and constantly loaned by
the counties, the proceeds of the sale of 500,000 acres of land granted
the State by an act of Congress in 1841; the proceeds of all intestate
estates escheated to the State, and the proceeds 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
county in which the lands or escheated estates are situated. The
temporary fund, which is received and appropriated in the same manner as the income from the permanent fund consists of fines, forfeitures,
and the proceeds of the sale of lost goods and estrays. The State
school moneys are distributed to the districts in proportion to the
number of youths between the ages of 5 and 21 years.
Under statutory provisions the county is required to levy a tax County taxaof not less than 1 nor more than 3 mills for the support of the common t i o u r o r s c b 0 0 l s schools. The county may make an additional levy of not to exceed
2 mills for the support of county high schools.
The remainder of the school revenues are raised by taxation in Scliool district
township school districts and in subdistricts. The amount to be es*
raised is determined by the school board or by a vote of the district
and is levied by the county supervisors.
DRATAA
S E C . 1 3 . Drainage a n d levee districts a n d Improvements.—
5*
The board of supervisors of any county shall have jurisdiction
lje estabpower to establish a levee or drainage district on the petition of the m e D t s
lished;
assesslandowners and upon examination and presentation of plans by a
*
competent engineer, and if approved, may proceed to levy assessments
on the property benefited (m the ratio of the benefits received) to raise
funds for its development.
The board of supervisors of any county may locate, and cause to be Jm £ r<n a'S^bv
constructed levees, ditches.4 or drains or change the course of any J ^ ^ t y board of
water course whenever such action will be conducive to the public supervisors; ashealth, convenience, or welfare. A petition shall be filed in the office ^ssments and
of the county auditor, by a majority of the landowners affected by
issues,
such improvements, accompanied by a bond to cover expenses in case
of failure. After examination of conditions and approval the board
establishes the improvement and places a competent engineer in
charge. The improvement is divided into suitable sections and is
developed as planned. Assessments are made to cover expenses or
bonds may be issued to be met by sufficient assessments for payment
of principal and interest of such bonds.
In any case where the United States may undertake the work of rc?ju®ty ^ U i
building a levee along or near the bank of a navigable river forming | e d e ? a i Governa part of the boundary of this State, the board of supervisors of any and leTe€3 in building
ment
every county through which such levees may pass shall have the
*
right and power to aid in establishing and maintaining the same
and proceed in the usual manner for the development of the improvement as to assessment of taxes or issue of bonds.




KANSAS.
Sec.
1. Constitutional provisions summarized
2 General oronerty taxes
Asses?m?nt
.
4 Equaffiik;:::::::::::::
5. Tax rates
6 Collection
7! Poll taxes"in* townships and cities of second
and third classes

Sec

12S
128
129
ISO
130
134

Page
'
*
8. Inheritance tax
9. Corporation taxes
- 13o
10. Business, occupational, professional, and
135
X miscellaneous license taxes and fees
11. No income tax
13S
12 School revenues
133
13. Drainage and irrigation districts
139

134

Taxation to he SEC 1. Constitutional provisions summarized.—The legislaat uniform rate; t u r e ^qW provide for a uniform and equal rate of assessment and taxxY"sec.0in).
ation, but all property used exclusively for State, county, municipal,
literary, educational, scientific, religious, benevolent, and charitable
purposes, and personal property to the amount of at least $200 for each
family, shall be exempted.
Taxation of The legislature shall provide for taxing notes and bills, discounted or
banking prop- purchased, money loaned, and other property, effects, or dues of every
erty (sec. 2). d e s c r ipti 0 n, without deduction, of all banks and of all bankers, so that
all property employed in banking shall always bear a burden of taxation
equal to that imposed upon the property of individuals. _
State tax (sec. The legislature shall provide, at each regular session, for raising
sufficient revenue to defray the current expenses of the State for two
years.
Tax for spe- No tax shall be levied except in pursuance of a law which shall disciflc object (sec. tinctly state the object of the same, to which object only such tax shall
be applied.
State may The State may contract public debts, but such debts shall never
deMedness' (sec* t h e aggregate exceed $1,000,000 except as hereinafter provided.
5).
* Every such debt shall be authorized by law for some purpose specified
therein; and every such law shall provide for levying an annual tax
sufficient to pay the annual interest of such debt and the principal
thereof when it shall become due.
What shall U nThed proceedso ofh e S tlandso rthate have been or may be granted bv the
all a t e f t h
peTnaf^choM i t e s t a t e 3 t t
support of schools, and the 500,000
fund; re venae to acres of land granted to the new States under an act of Congress disbe appropriated tributing theo proceeds of public lands among the several States of the
L°hoolCs0(Ait.1YllUnion> a P P r v e d September 4, A. D. 1841, and all estates of persona
sec. 3).
" ' dying without heir or will, and such per cent as may be granted by
Congress on the sale of lands in this State, shall be the common property
of the State and shall be a perpetual school fund which shall not be
diminished, but the interest of which, together with all the rents of the
lands and such other means as the legislature may provide, by tax or
otherwise, shall be inviolably appropriated to the support of common
schools.
"University All funds arising from the sale or rents of lands granted by the United
fnnd"; tax for States to the State for the support of a State university, and all other
tlonaf instltu- g™1113! donations or bequests, either by the State or by individuals for
tions (sec. 7). such purpose, shall remain a perpetual fund, to be called the "university fund," the interest of which shall be appropriated to the support of the State university. The legislature may levy a permanent
tax for the use and benefit of the State educational institutions and
apportion among and appropriate the same to the several institutions
which levy-, apportionment and appropriation shall continue until
changed by statute.
Property sub- e x SEC. ]2. General property taxes.—All property in the State, not
P r e S 3 y exempt, is subject to taxation for purposes of State, county,
' p e r s o n a l " a n d municipal revenue. Property is divided into—
property.

Real -property.—Land and improvements, mines, minerals, quarries, mineral springs
and wells, and rights and privilege^ appertaining thereto, b u t certain real estate of railroads is treated as personal property.
P«r«on<ii properly.—Every tangible thing subject to ownership not forming part of
real estate; oil and gas leases, wells and materials therein; capital stock, undivided profits,
and all other assets of every company, incorporated or unincorporated, and everj share

128




TAXATION AND REVENUE LAWS-—ILLINOIS.

129

or interest in such stock, profits or assets, provided the same is not included in othe
personal property subject to taxation or listed as the property of individuals; every
share or interest m any vessel or boat used in navigatmg any of the waters within or
bordering on the State, whether such vessel 01 boat snail be within the jurisdiction of the
State or elsewhere; and all " p r o p e r t y " owned, leased, used, occupied or employed by
any railway or telegraph company or corporation within the State, situated on the right
of way of any railway.

E x e m p t i o n s are:
1. All public property.
2. Churches and school houses, if not used for profit, together with furniture and
books.
3. Parsonages and not exceeding one-half acre of ground.
4. Buildings and grounds not in excess of 5 acres, together with books, furnishings,
and equipment of literary, educational, scientific, religious, benevolent, and charitable
associations.
5. Cemeteries.
6. Property of the Young Men's Christian Association and Young Women's Christian
Association if used exclusively for the moral improvement of men and women.
7. Moneys and credits of universities, colleges, academies, or public schools or of
religious, literary, scientific or benevolent, and charitable institutions.
8. Fire apparatus and buildings used therefor.
9. Public libraries.
10. Wearing apparel of every person
11. Familylibraries and school books up to S50 in value.
12. Personal property not exceeding $200 HI value of each family.
13 Meeting hall and not to exceed one-half acre of land with books, furnishings, and
the like of any post of any organization of honorably discharged soldiers, sailors, and
marines of the United States.
14. Reserve and emergency funds of fraternal beneficiary societies.
15. Buildings and one-half acre of land used exclusively by college societies as literary
halls or dormitories.

Property

empt.

ex-

State, county, city, school district, and municipal bonds of the State Bonds t that
no
be
of Kansas need not be listed for taxation.
SEC. 3. Assessment.—There is but one assessment for State, county, one assess*
and' municipal purposes. The assessment is begun b y the county ment for all purassessors 1 and completed or assembled by the county clerk, and refers poses; as of Mar.
to the 1st day of March. With the exception of property in cities of the goual property,
first and second class, which may be assessed annually, real property when assessed,
and improvements are assessed once in four years, in the even-numbered
years. I n the intervening years the assessment is changed to meet
the changes in improvements. Personal property is assessed annually.
Every person of full age and sound mind is required to furnish the List must be
assessor a sworn list of all his property and of all property held by him tS^yer^oenai*
in trust, including the value which* however, is not binding on the t i e s .
'
assessor who is required to determine the true value in money from
actual view and inspection. Failing to submit a sworn statement
except in cases of sickness or absence, or submitting a false statement,
constitutes a misdemeanor, punishable by a fine of not less than §50
nor more than $5,000. I t i3 further provided that the assessment of
such persons as is returned by the assessor shall be increased 50 per 50 per cent
cent. Refusal to be sworn or to answer questions is punishable by a j ^ e d personfine of not more than $1,000 nor less than $100. In the case of rail- alty.
roads, the penalty is $1,000: telegraph, telephone, and pipe-line companies, $500 and $100 per day after March 20; and express companies,
$500 and $100 per day after May 31.
Personal property which has escaped taxation within five years is
listed at twice its real value for each year not taxed.
Other provisions relating to the assessment are as follows.
Other provi.
,
,
sions relating to
Corporations m general are assessed as are natural persons, b u t railroads, including assessment,
street railways, electric lines, express companies, telegraph and telephone, and ml or
gas pipe lines operated in more than one county are assessed annually by the State tax
commission 2 on the basis of a detailed statement as to amount, kind, and value of prop1
The county assessor is elected for a term of two years. I n counties of less than 55,000
inhabitants the county clerk is ex officio county assessor. The county assessor appomts
his deputies with the consent of the county commissioners; in townships he appomts
the township trustee as deputy assessor. I n cities of the first and second class the assessor, with the consent of the county commissioners, appomts a sufficient number of
deputies to assess the property in such cities.
* The State tax commission is composed of three commissioners appointed b y the
governor for a term of four years. The commission has general supervision over the
assessment and collection of taxes and acts as a, board of assessment of property of
public utilities as stated above. The commission also constitutes the inheritance-tax
commission.




130

TAXATION AND REVENUE LAWS—LOUISIANA.
ertv, furnished by the companies, the assessment so made being apportioned to the
counties, cities, and townships in which the property lies on an average valuation per
mile The assessment by the State tax commission covers only the property necessarily used in daily operations, other property bemg assessed bv the local assessors.
The propertv of telephone companies and of companies operating oil or gas pipe lines in
one county only is assessed by the local assessor.
Car companies, when incorporated, are assessed on the actual value of their capital
stock when not incorporated, on the value of their property on the basis of reports
furnished to the tax commission. If no report is furnished, the commission assesses
them to tlie best of its ability, adding 30 por cent as a penalty. If the tax is not paid by
December 20, an additional 10 per cent is imposed. All of this tax is paid into the State
treasury for State purposes
.
Share? of stock tnbanks, banking associations, loan and investment companies, and mutual
fire and life insurance companies are listed for taxation by the officials of the companies
and are taxable m the citv or township where located. Real estate owned by such
companies is assessed where located and tho value thereof deducted from the capital
stock as assessed
A
Shares of ntock m building and loan assoctalions owning shares of permanent or treed
capital stock are assessed to the shareholders in the city or town where the company is
located l^ss anv real estate assessed to the company. Building and loan associations
without permanent or fixed capital stock are assessed upon their real and personal
propertv and the surplus m excess of tho cash surrender value of outstanding shares.
1'crsons*holding such shares are assessed thereon upon the surrender cash value less any
indebtedness for which the shares are security.
Shares of stock in corporations are generally not listed by the shareholders, but the
companies, except as otherwise stated, are required to list their capital stock and the
exccss thoreof over property otherwise taxed is taxable to the company at the place
where the principal office is kept.
.
Mineral rights are assessed separately from the land when the ownership vests in a
person other than the owner of the land
Mortgages are assessed as other property.
Merchants and manufacturer's are assessed upon their average monthly holdings dur.
mg th^ year and are required to declare values only.
Debts owing m good faith may be deducted from the gi ass amount of credits.

By state tax

Sec. 4. Equalization.—The State tax commission, which congtitutes a State board of equalization, equalizes assessments between
persons, firms, or corporations of the same assessment district, between
cities and townships of the same county, and between different counties
of the State; it also equalizes the valuations of the classes of property
assessed by the commission. The valuations fixed by the State board
County board must be used as the basis of local taxes. The county board of ecpializaZCS
real
estate.
tion (composed of the board of county commissioners) e q u a l i z e s the
assessment of real property in the county, but appeal from its decisions
may be taken to the State board of equalization.
Biennial con- At least once in every two years the State tax commission calls the
ferences.
county assessors together for conference and instruction with a view
to securing greater equality,
state
levies
SEC. 5. T a t rates.—The State tax levies for the fiscal years ending
J u n e 30 1922 a n c i 1923 h a v e b e e n
b
19*3
>
>
>
y t h e legislature at sums not
exceeding S8,500,000 and §7,000,000, respectively, to be raised by a
tax on all taxable property in the State and to be collected and apportioned by the proper officers.
sta e
ror
*
An annual levy on all taxable property in the State is levied in
U
de°btedness.
' sufficient amount to pay off in 20 vears indebtedness incurred in the
eradication of the foot and mouth disease.
A bond issue to provide funds for payment of compensation to
veterans of the World War has been authorized, payable within 26
years and bearing interest at not more than 5* per cent. • To redeem
these bonds at maturity and pay the interest thereon, an annual tax
in sufficient amount is "levied upon all taxable property in the State.
County tax The county commissioners determine the amount of money to be
rates
raised annually for county purposes, and the county clerk computes
the rate on each $100 of assessed valuation. These rates are graduated
according to assessed valuation from 3$ mills on the dollar when the
assessed valuation is $5,000,000 or less to 1.6 mills in counties having
an assessed valuation of more than $100,000,000.
Special county Special taxes at not to exceed the following rates may be levied by
tax rates.
county commissioners:

commission.

Agricultural fairs—It voters approve, bonds not to exceed $150,000 in amount and
pavable withm 20 year^ with interest at o per cent, m a y be issued for permanent improvement at countv agricultural fairs* and an annual tax is levied in sufficient amount
to pav the interest on and redeem such bonds at maturity. A tax of one-fourth of 1
null m a y also be levied for the pavment of premiums at such fairs, i n lieu of a bond
issue countv commissioners may levv a tax, if voters approve, of 1 mill for the purchase
of fair grounds. In counties of less than 45,000 population and having the county seat
m a citv of the first class with less than 25,000 population o r r n a city of the second clas s
a tax of one-half of 1 mill may be levied for county fair purposes.




TAXATION AND REVENUE LAWS-—ILLINOIS.

131

Cotfiity ditches, drains, or uater courses —Any county which has constructed such improvements may levy a tax sufficient to maintain and keep the same m repair
County farm bureau for giving instruction in agriculture and home economics.—Tax at such
a rate as may be necessary.
Some for dependent children —In counties of 80,000 or more population, 3 cents per $100
of assessed valuation for construction and U cents for maintenance
Hospital fund —One-half of 1 mill for improvement and maintenance of any pubhc
hospital in addition to taxes for establishment.
Lei ees.—Bonds may be issued and special assessments may be levied against lands
benefited for construction of countv levees.
Libraries.—One-half of 1 mill for establishment and maintenance of free public libraries.
Pubhc buildings —Building courthouse and jad m counties of 10,000 or less population,
H mills jail m counties of 10,000 to 63,000, one-fourth of 1 mill. For erecting and maintaming county courthouse m counties of 110,000 or more population, bonds not exceeding
31,000,000 in amount, payable within 151® 30 years with interest at not more than 6 per
cent, may be issued; an annual tax m such amount as mav be necessary to pay the interest and redeem the principal of such bonds, to be levied on all the taxable property of the
countv For erection or repair of county buildings in counties having a taxable valuation of $18,000,000 to 522,000,000, mills Completion of building and equipping county
courthouse, m counties of less than 16.000 population, l-J mills. Purchase of furniture
and fixtures for courthouse and jail m counties of over 60,000, one-fourth of 1 mill for a
period of 2 vears.
Heads and bridges —Building, repairing, maintenance, and improvement of State and
county roads, 1 mill, which may be increased to 3 mills if \ oters so elect For improvement of country roads and city streets connecting therewith, bonds may be issued bearing interest at not to exceed 5 per cent, the principal and interest of such bonds to be paid
by an annual tax on all taxable property of the county and on lands, within the benefit
districts according t o the apportionment of the cost. For construction and repair of
bridges and cuh erts, 1 mill, For bridge purposes m counties having a city of the second
class of not less than 10,000 population, 2 mills. For providing fund for building and
repairing bridges and repairing countv buildings m counties of an assessed valuation of
$40,000,000 to $50,000,000, one-half of 1 mill. Rebuilding or replacing old or damaged
bridges, m counties with assessed valuation of -535,000,000 to $40,000.000,5 mills for a period
of 3 years. Rebuilding bridges destroyed by fire or flood, m counties having a population
of less than 30,000, and containing a city of the second class, 1 mill
Suppyrt of the poor -One-half of one mill, m counties with a population of 39,000 to
45,000 in which a city of 19,000 to 25,000 population is located.

Counties, cities, and townships may issue bonds to aid in the con- Bond Issues in
struetion of railroads, such bonds to run for not more than 30 years, aid of railroad
with interest at not more than 6 per cent, and may levy an annual tax construction,
in sufficient amount to pay the principal and interest of such bonds,
which may not exceed in amount 20 per cent of the assessed valuation
of the property in the county, city, or township.
Counties, cities, and townships may issue bonds payable in 10 years Bond issue or
and not exceeding 2 per cent of assessed valuation of pioperty for the taxm o r l a lmilitary
for
s
purpose of erecting military memorials; a sufficient annual tax to be m e
levied to meet the principal and interest of such bonds. In lieu of a
bond issue a special tax of one-fourth of 1 to 2 mills may be levied
annually until the amount required has been collected.
Any board authorized to levy taxes in any taxing district may issue w h e n w a r *
warrants and increase the tax levy not exceeding 25 £>er cent of the rates riasnntesd may be
limited by law when such rates are not sufficient to raise funds necessary s
*
for general maintenance expenses for the current tax year.
Counties, ernes, boards of education, school districts, townships, Funding and
and all other municipal corporations of the State are authorized to fund ^ ® n d e d \ n and refund their indebtedness by issuing bonds payable within 30 debtedness.
years and bearing interest at not more than 6 per cent per annum.
Taxes for township expenses may be levied by the trustees, with the T a x e s f o r
concurrence oi the county commissioners, at not exceeding three-fourths p ^ s s i l i p pQr "
of 1 mill on the dollar of assessed valuation, and for certain specific p
purposes at not to exceed the following rates:
Cemeteries.—One-fourth of 1 mill for improvements and upkeep, and 2 mills for period
of five years for maintenance of chapel m connection with cemetery, A tax of 1 mill may
be levied for purchase of land for cemetery purposes.
Community building —Any township In which a city of the third class and a county
high school are located may construct and maintain a community building and issue
bonds therefor to the amount of $15,000, payable within 10 years and bearing interest at
not to exceed 6 per cent per annum. For payment of the interest on and redemption of
such bonds, a sufficient tax is levied annually upon all property in the township.
Judgments against township —3 mills
Pubhc library —3 mills for maintenance of free public library if voters so elect.
Public parks and cem ft cries.—Townships may issue bonds" not exceeding m amount 2
per cent of the assessed value of the property in the tov, nship and payable withm 20
vears, with interest at not more than 6 percent, for pubhc parks and cemeteries, and may
levy annually a sufficient tax to pay the interest on and provide a sinking fund for such
bonds. An annual tax of 2 mills may also be levied for maintenance.
Roads and bridges.—For road purposes, 3 mills. 75 per cent of the tax proceeds being
applied to improvement of rural route and township roads Improving roads and highways, three-fourths of 1 mill. When any county has decided, by a majority vote of the
electors, to adopt the provisions of the county road unit system, the board of county commissioners is authorized t o increase t h e levy for road purposes t o 3 mills and the levy




132

TAXATION AND REVENUE LAWS—LOUISIANA.
fnr bride? nurnoses to 31 mills, and to reccive from the township officials all rbad and
bridS S U s mofor
funds, and poll tax funds. A township or two town-•
shins ioiiitl v ' i n a count vhaving a population of not less than 3.200 nor more than 4 000
i^wbitantsmay^votertoissue bonds,payable within 2 0 y e a r s , ^ ^ ^ ^ ^
6 per cent, for the construction or repair of bridges, the cost of.eachbridgetc
than S300 nor more than 520,000. Upon issuing such bonds the township b o a r ^
quired to levy a sufficient annual tax to meet payments of the pnncipai and interest of
th V

T oT^UP
hall.—Bonds may be issued payable in 10 years, with
ft^XhSdl
6 per cent, and an annual tax sufficient to meet the principal and interest of such bond*
may be levied by the township board.

Municipal tax Municipal rates are fixed within certain statutory
rates, howfixedm a y 0 r and councilmen or commissioners in cities,
to cities of first c o l / s t i t u t c s c h o o l districts (for school purposes) and

limitations by the
or m cities which
in school districts

by the boards of education and school boards.
(1) Cities of the first class (cities of over 15,000 population):
Levies for the following purposes may not exceed: For general expenses, in cities of
60,000 to 80,000,5 mills; 40,000 to 60,000,6 mills; 40,000 or less, 2 J mills. \ \ a t e r fund, 1 mill.
Judgment fund, one-fourth of 1 mill; in cities of 40,000 or less, one-half of 1 mill. Par*
fund, one-half of 1 mill. Librarv fund, one-fourth of 1 mill; m cities of 40,000 or less, onehalf of 1 mill. Lighting fund, in cities of 40,000 to 80,000, six-tenths of 1 null. Bridge
fund, in cities of 40,000 to 80,000, one-half of 1 mill. Two-platoon fire fund, in cities of
40 000 to 60,000, one-half of 1 mill. In cities of 40,000 or less, general improvement fund,
except improvements for which special assessments are levied, 2 mills. Payment of existing obligations for water, light, heat, and power supplied to city, mills; payment
of principal and interest of bonds, such tax as may be necessary.
All other levies authorized by statute arc limited to one-fourth of the rates so authorized.

Special taxes Special taxes mav be levied in cities of the first class at not to exceed
in cities offirstt fc 0 following rates:
class,

°
Buildings for marketing or exhibition of stock or agricultural products.—In cities of over
40.000 population, if voters so elect, bonds m a y be issued for construction of such biddings, pavable within 40 years, with interest not exceeding 5 per cent, principal and interest ofsuch bonds to be paid from funds derived from annual taxation.
City halls.—Cities of the first class having a population in excess of S5,000 and an assessed
valuation in excess of S90,000,000, mav issue bonds for the erection and equipment of city
halls and extensions to same, such bonds not to exceed in amount 2 mills on the dollar
of assessed valuation, to be payable in not less than 10 nor more than 30 years, with interest not exceeding 5 per cent. A sufficient annual tax must be levied to pay the pnncipai and interest of such bonds.
,
Coal mining for operating city owned utilities.—Cities of 85,000 or more inhabitants may
issue botids pavable within 30 vears with interest not exceeding 5 per cent for such purpose, and the city council shall levy annually a sufficient tax to pay the interest on and
provide a sinking fund for such bonds if revenues derived from the mining operations do
not prove sufficient.
.
Day nurseries, maintenance of.—In cities of 20,000 to 30,000 population, three-tenths
of 1 mill.
Fire depart ment and purchase of equipment.—In cities of less than 35,000,2J mills.
Firemen's pension fund.—In cities of more than 30,000 population, one-tenth of 1 mill.
Pipe organ, purchase of.—In cities of over 40,000 owning an auditorium, one-eighth
of 1 mill.
Public health nursing associations incorporated in city.—In cities of less than 85,000 onefifth of 1 mill for maintenance of such associations.
Public libraries.—If voters approve, in cities of 40,000 or more, one-fourth of 1 mill: other
cities, 1 mill.
Best rooms.—In cities of 55,000 or less, one-half of 1 mill.
Sewage disposal plants.—In cities of less than 50,000, one-half of 1 mill for maintenance
and operation.
Streets and bridges.—In cities of less than 2 0 , 0 0 0 , m i l l s for repairing and maintaining
paved streets. Cities of 45,000 to 95,0-30 may improve and pave certain streets and alleys,
and charge the cost thereof, one-third to the citv at large and two-thirds to the lots, tracts,
pieces, and parcels of land benefited. Cities of over 95,000 mav, for the purpose of maintaining public bridges or viaducts, issue bonds pavable in not less than 10 nor more than
30 years, with interest not exceeding 6 per cent, i n such case the city is required to le%-y
taxes each year sufficient to pay the interest on and make provision for the redemption
of the bonds at maturity.

Municipal

Bonds which may be issued by cities of the first class for municipal
purposes are payable in 10 to 50 years and bear interest at not exceeding
5 p o r c e n t p e r a n n i i m > ^ h e city must levy each year sufficient taxes
to pay the principal and interest of such bonds as'they mature.
in The bonded indebtedness in cities of the first class having a population of 50,000 or more, except for special improvements and for sewers,
can not exceed 5 per cent of the assessed value of the taxable p r o p e r t y
and 10 per cent including bonds issued for special improvements.
In
(2) Cities of the second class (2,000 to 15,000 population^:

bonds in cities
or first class.
Bond limit
certain cities,

Tax rates
cities of second
class.

.
.;
Cit:ies with an assessed valuation of S3,000,000 or less are restricted in their tax Levies to
the following: General revenue fund, 3i mills; street lighting, 2 mills; opening and grading
streets and budding bridges. 2 mills; water fund, 2 mills; park contingent fund, two^tenths
of 1 mill; library fnnd, four-fifths of 1 mill.




TAXATION AND REVENUE LAWS-—ILLINOIS.

Special taxes may be levied in cities of the second class at not to
exceed the following rates:

133
Special taxes in
o f secon<l

Bridges —Cities of not less than 8 500 nor more than 11,000 m counties having a population of 21,000 to 25,000 are authorized, if voters appro\ e, to build and repair bridges located
entarelv within the corporate limits of the city and may issue therefor bonds not to exceed
$100,000 in amount m addition to other bonded indebtedness These bonds shall not
run for a longer period than 20 years nor bear interest at more than 6 per cent per annum
and there shall be levied annually a sufficient tax to pay the interest on and redeem such
bonds when they mature In addition to such bond issue the citv may levy annually
for a t e m o f not exceeding five years a tax of not more than 2 mills for the purpose of
creating a fund with which to pay the cost of such improvements or anv part thereof
Chanty hospitals —In cities of 6,000 to 10,000, three-tenths of 1 mill, 3,000 to 6,000,1 mill
Equipping, maintaining, and improving city hospitals, 3 mills
Library.—In cities of 2,000 to 3,000,1 mill
Municipal band for free musical concerts -Two-tenths of 1 null, if voters approve.
Public health nursing associations —One-fifth of 1 mill for maintenance.
Public parks —1 mill.
Sprinkling of streets and disposal of garbage.—One-half of 1 mill.
Streett and highways —Cities of not less than 7,000 population and having an assessed
valuation of S4,000,000 or more may l^sue bonds payable within 10 years, with interest
at 5 per cent, for repauing or resurfacing streets and highways, and may levy an annual
tax sufficient to pay the interest on and provide a sinking fund for such bonds.

Cities of the second class may enact ordinances for the opening and Special lmimprovement of streets, alleys, sidewalks, and for the construction Bondsforstreets,
and maintenance of an incinerating plant for the sanitary disposition etc.
of garbage, and may issue therefor special improvement bonds to be
paid by special assessments upon all the taxable property of the city
in addition to all other taxes and assessments These special improvement bonds are payable within 20 years and bear interest at not more
than 6 per cent per annum.
All cities of the second or third class are generally authorised to Tax liraita
fix the levy for any one year at a rate not exceeding the following:fJ?nssec|SdraiiJ
For general revenue fund, 3 mills; opening, widening, and grading third class cities,
streets, building bridges and sewers, 3 mills; park contingent tund, 1
mill: library fund, 1 mill; street lighting, 2 mills; establishment and
maintenance of rest rooms, one-half of 1 mill; water hydrants, one-half
of 1 mill; maintenance of fire department, 2 mills."
All other levies authorized by statute are limited to one-fifth of the
rates so authorized.
Cities of the second or third class may levy special taxes at not to
exceed the following rates:
Cemeteries.—One-fourth of 1 mill for permanent improvements and upkeep. Cities
that own cemeteries lying outside the city limits may issue bonds for improving roads
or streets connected with cemeteries, such bonds to be payable within 10 years and to
bear interest not exceeding 5} per cent.
Fire department.—One-halt of 1 mill.
Public butldtngs.—li voters approve, bonds may be issued for construction purposes,
payable within 20 years and bearing interest at 5 per cent, to be paid by annual taxes.
6 per cent.

such bonds!

The total bonded indebtedness of any city of the second or third Total bonded
class for all purposes shall at no time exceed 25 per cent of the assessed limited to 25
value of the taxable pioperty.
per cent.
(3) Cities of the third class (2,000 or less population):
Cities of third
A tax for general revenue purposes may be levied at not to exceed|eneral revenue;
10 mills or 4 per cent of the taxable property in the city.
special taxes.
Special taxes may be levied at not to exceed the following rates:
City hallsj—Ifvoters so approve, bonds for construction of city halls may be issued for
not more than 825,000, payable within 10 years with interest not exceeding 6 per cent.
A sufficient tax to pay the interest on and provide a sinking fund for such bonds must be
levied annually.
Free rest room and reading room.—If voters approve, four-tenths of 1 mill for establishment and maintenance.

Lighting purposes —I mill.

Park purposes.—3 mills.
Municipally oicned utilities.—Bonds may be issued payable within 20 years with interest at not more than 5 per cent to fund indebtedness incurred for the completion of such
utilities, and a sufficient tax to pay the interest on and provide a sinking fund for the
redemption of sueh bonds at maturity may be levied annually.
. Special tmvroiements or streets, at enues, alley?, and reoair and reconstruction of sidewalk t
may be authorized by city council and paid for out of special assessments on property
benefited. Bonds payable within 20 years and bearing interest at not to exceed 5} per
cent may be issued.




134

TAXATION

AND REVENUE

LAWS—LOUISIANA.

Certain iin- Cities of the first, second, or third class of less than 05,000 populaprovements *>>'ti0n may cooperate with the county commissioners for the improving
SoTn ty and or paving of certain streets in the city and the roads or highways concities; how costs necting therewith. The costs of these improvements are paid as
are paid.
follows: 40 per cent by special assessments on property benefited, 30
per cent from county funds, and 30 per cent from city funds. Bonds
may be issued by the county or city to meet its share of the coat, in
which event a sufficient annual tax to meet the principal and interest
oi the bonds must be levied by the county or city council.
Bonds may be
Any city subject to overflow from natural watercourses may issue
issued by cities k o n c j g payable in 10 years, with interest at not exceeding 5 per cent,
Ver
Sow.
° " for the construction of dams, embankments, and other repairs and
improvements, and may levy a general tax annually sufficient to pay
off such bonded indebtedness.
County bonds t o When a franchise has been granted to a railroad company by a city
r^/roal
construct a viaduct across a river, the county commissioners of
b r i d g e s con-the county in which such city is located may issue bonds not extracted under ceeding in amount §1,000,000 for each bridge, payable within 20 years,
city franchise. ^ ^ i n t e r e 3 t a t n o t m o r e than 6 per cent. For paying the principal
and interest of such bonds, the commissioners are required to levy
annually a sufficient tax on all taxable property in the county. ^
tenth* of l mill A n y c i t y m a y i e v y a t a x oE n o t exceeding one-tenth of 1 mill for
for charitable support of incorporated charitable associations.
purposes.
g E C i (j. Collection.—Taxes for State purposes, as well as county,
treasure™ Vhen township, and municipal taxes, are collected by the county treasurers,
taxes are due; who are elected to office for a term of two years. Taxes are due and
may ben paid in m a
become a lien on the property on November 1 of each year. They
ments; peifaity y be paid in two installments, one-half on or before ^December 20
for delinquency, and the other half on or before June 20, but if the first installment
is not paid when due, the whole tax becomes delinquent and may be
collected at once, together with a penalty of 5 per cent on the first
installment. All taxes delinquent after Juno 20 involve an additional penalty of 5 per cent. Delinquent taxes are collected by the
sheriff by seizure and sale of property, but land sold for taxes may
be redeemed within three years.
Persons sub-? SEC. 7. Poll taxes in townships and cities of second and third
rates; *may be classes.—There are no State poll taxes. In townships all males
worked o*ut on between the ages of 21 and 50 years who have resided in the State
roads.
30 days or more are required to pay the sum of $3 to the township
trustees for the benefit of the public roads. This tax may be worked
out in labor at the rate of $1.50 per day or §3 when a team'is furnished.
Firemen and members of the State national guard are exempt. There
is no poll tax in cities of the first class, but cities of the second and
third classes may levy a poll tax not exceeding $1 on all able-bodied
males between 21 and 50 years of age.
Transfers sub. SEC. S t a t Inheritance tax.—All property within the jurisdiction
8. e
tain exemptions" t h e
> A e t h e r 'belonging to inhabitants of the State or not,
which shall pas3 by will or by the laws regulating intestate succession or by deed, grant, bargain, or# gift made in contemplation of
death and intended to take effect in possession or enjoyment after
death of the grantor or donor, to any person, association, or corporation, except in case of a purchase for full consideration or of property
passing to or for the use of literary, educational, scientific, religious,
benevolent, and charitable societies, provided such use entitles the
property so passing to be exempt from taxation, or to or for the use
of ect
8u the tState, county, or any municipalitv for public purposes, is
o an
Classification
. inheritance tax.
of beneficiaries. Beneficiaries are classified as follows:

y

Class j
llneal
ancestor or descendant, adopted child or children,
lineal
m J a d o p t e d cllild wifo or
of
cedent 311
'
a son or husband of a daughter
of decedent.
diss B.—Brothers and sisters of decedent
Class C.-All other collateral relatives and strangers to the blood.

exemptions?°al

T h e foIlowin

S exemptions are allowed:

0
C I ^ iT^mn
^erb^nef3ciarie 5
a u S f t h ^ O O a?e n o u a x a w f e i f t S W l U C h




of Class A, $15,000;
aft

beneficiaries of
° r ^ P ^ i o n s ™ deducted,

TAXATION AND REVENUE LAWS-—ILLINOIS.

The tax is imposed at the following rates:

Tax rates.
Class A * Class B.

On first $25,000 or less
Next $25,000 or part thereof.
Next $50,000
Next 5400,000
All over $500,000

135

Class C.

Per cent Per cent Per cent
3
5
1
5
2
74
10
3
7£
10
12J
4
5
12§
15

a
On the share of an estate passing to the widow of decedent only one-half of these
rates is charged.

The tax is a lien on the estate until paid and is imposed on the Tax a lien;
actual value of the property at the time of the death of decedent.
imposed on acIf the taxes are not paid when due, at the expiration of one year, ^ity itnol paid
interest at the legal rate is charged. No discount is allowed for prompt >yhen due.
payment.
The tax commission determines the tax due upon any estate and Amount detercertines the amount to the probate court, county treasurer, and the m i n e d t
tax
person by whom the tax is payable. The tax is collected by the lecU'd byTJunty
treasurer of the county in which the probate court having jurisdiction treasurer eforcei>
use
t
I
over the estate is situated, and the county treasurer in turn pays the s11^dteed c cst s o n s
l
tax less 5 per cent, which is retained by the county and certain fees
*
for collection, to the State treasurer to the credit of tfee general revenue
fund.
SEC. 9. Corporation taxes.—In addition to the taxes on tangible state taxes on
property, express companies are required to pay to the State an excise express Ce C inand m
tax of 4 per cent of theu gross receipts from business done within the p5nf&s.
° "
State. If this tax is not paid during the month of December, a penalty
of 20 per cent is added.
All insurance companies doing business in the State are taxed $50
annually for the geneial school fund of the State. All insurance companies organized under the laws of another State must pay 2 per cent
of their gross premiums collected in the State; if organized under the
laws of a foreign country, 4 per cent.
Insurance companies organized under the laws of other States pay Tax of 2 per
2 per cent of the premiums received in incorporated cities which main- cent on insnrtain regularly organized fire departments under the control of
^firemen'^remayor and council. This tax is paid to the superintendent of insur- lief associations."
ance and by him to the firemen's lelief associations of the several cities
m which collected.
SEC. 10. Business, occupational, professional a n d nilscellastate licenses;
n e o u s license taxes a n d fees.—The State imposes the following
license taxes:
1. On business activities:
Employment agencies m cities of 20,000 or more, $25 annually; less than 20,000, $10
per annum.
Farm produce, selling on commission, $10 annually.
Feeding stuffs, annual registration of concentrated, $1 to S10 for each brand according
to output of mill. Medicinal stock foods, 350 for each brand selling for more than $10
per ton. Inspection of feeding stuffs, 10 cents per ton.
Fertilizers, registration of each brand of commercial, $25, inspection fee, 25 cents
per ton, fee for 200 inspection tags, S5.
Hotel, rooming house, apartment house, or restaurant, $2; hotels with 20 sleeping
rooms, S3; for every additional 10 rooms, $1.
Livestock yards, operator of public, $5.
Maternity hospitals and homes for infants, less than 5 inmates, S2; 5 or more, So.

2. Occupational and professional licenses for which examinations Occupational
are generally required by State boards of examiners:
Sonal* examlnaAccountant, certified public, §10.
tions.
Barber, $5, annual registration, $1.
Chiropractor, $15.
Dentist, $23; certificate on examination, S3.
Druss and medicmes, registered dealer m , annual fee $2.50 if paid within 30 days of
expiration of previous year's license; otherwise, $5.
Em'oalmer, -3t0. annual renewal, $2.
M y c i n s and sargerv, pra^tioaer of, certificate without examination, 52; examination, SL5; license upon certificate of another State, $10; recording in office of county
clerk, $1.




136

TAXATION AND REVENUE LAWS—LOUISIANA.
Mine employees: Deputy mine inspector, mine foreman, assistant foreman, and
hoisting engineer, $5; fire boss or gas man, shot firer, or shot inspector, S3; duplicate
certificate, $1.
Nurse, 910.
Optometrist, application, $3: examination for first grade license by second grade
licentiate, $5; application and examination for first grade license, $15; annual registration, S2.
Osteopath, $25; license upon certificate of another State, $50; recording by county
clerk, SI.
' ,
Pharmacist or assistant, $10; upon certificate of another State, $25; change of place
of business. 50 cents; annual registration, $2.
Tcachers* certificates, registration of, SI (credited to normal institute fund).
Veterinarian, S10.

Miscellaneous

3. Miscellaneous licenses:

State licenses.

Aircraft: Annual registration, S15; pilot, annual license, 510; manufacturer or dealer,
license and three number plates, $20; additional number plate, 81; recording change
of ownership, SI; each additional inspection of aircraft after first, $2.50.
Fink and game: Fishing license for commercial purposes, resident, $5. License to
catch or kill mussels for commercial purposes, resident, $5; nonresident, $50. Hunting
game birds or animals, resident, $1; nonresident, $15. Trapper's license, resident of
State only, $1. To breed and sell game birds and animals, S2.
Motion-picture films: Examination, not to exceed 52 per reel.
Motor vehicle registration: Motor cycles, §5. Motor vehicles, minimum, 58, and an
additional fee of 50 cents for each 100 pounds gross weight or fraction thereof in excess
of 2,000 pounds. Electric motor vehicles, S10. Trucks with carrying capacity of 1 ton
or less, 315; 1 to 1J tons, $22.50; n to 2, $30; 2 to 2$, $37.50; 2.J to 3, S45;. 3 to 4. S70; 4
to 5, $100; over 5 tons, $25 for each ton or fraction thereof. Transfer of ownership, 50
cents. Manufacturers and dealers m motor vehicles, license and three plates, $2o; in
motor cycles, license and two plates, $5; additional plates, 50 cents each. Permit to
make or stamp on engine original or special engine number, SI. The foregoing rates
aro reduced one-half if registration is made after the first six months of the registration
period. The proceeds of motor vehicle licenses are credited by the county treasurer
to tho special road drag and State aid road funds with the exception of fees of 50 cents
for transfer of ownership, 50 cents for each dealer's liccnse application, and 50 cents for
each motor cycle license application, which are remitted to the secretary of state for
the purpose of providing number plates.
Stallion and jacks: License, $2; annual renewal, $1; transfer of ownership, 50 cents;
annual certificate of soundness, S2.
Terminal or local public warehouse for grain: Annual license, $5; filing bond, $1.

into SU^treas- 4 - F e e s c o l l ected by public officials for services rendered or for
nry.
recording and filing papers and documents and paid into the State
treasury:
Bunks and trust companies: Examination, -with total resources of $100,000 or less,
$20; $100,000 to $500,000, an additional fee of seven one-thousandths per cent; more
than $500,000 up to $1,000,000, five one-thousandths per cent; $1,000,000 to $2,000,000,
three one-thousandths; all resources over $2,000,000, one one-thousandth per ccnt.
Building aniloan associations: Filing application to do business in State, $100; certificate of authority or renewal, $50. Filing semiannual statement, if assets amount

of examiner.
-~.~~~.v~~,
expenses
Candidates for office: United States Senator, all State offices, judge of circuit court,
all county offices where salary is over $1,000, mayor of citics of first and second class, 1
per cent of one year's salary. All county ofiices where salary is $1,000 or less, $5. State
senator, $10; representative, 55; township trustee, Si: all other township cffices, c0
cents. Commissioner or councilman of cities of first class, $10; second class, $5. Mayor,
councilman, or police judge of cities of second class, $5; third class, 50 cents. Fees
are paid into the State, county, and city treasuries according to kind of office.
^peratii^ marketing associations: Filing articles of incorporator, $10; amendment,
S2*>0; annual license,, $10; are exempt from all franchise or license taxes.
Corporations: Application for charter, $25. Mutual telephone company, application to engage in business in State, S5.
.^Pitalkation 5fee, payable at time of filing articles of incorle
A > <*e-tenth of 1 per cent, minimum; S10; more
i n S i 1 ? / ™ ^ i f t V S f f 1 t w e n t i e t h o i l per cent on capital stocls in excess of $100,000.
f e e IS
4 one-twentieth of 1 per cent of capital stock.
T n S c o r p o r 1 a te r cie n to n f i rs t on capital stock used in the State,
s ™ " i S P S S S i ^ S l
J\
° ? . s 8100,000. minimum, $10; when increase
is over $100,000, one-twentieth of 1 percent in excess of that amount. Service of process
inaction against
to^J^oratfon,
S 2 f ) 0 > A n r m a l r e p o r t s : when p S d up S p i t S
to^sioo
nS^^Sm n n ^ ^
$25,000 to
Sooob
to




'

^ ^

S^

1

^^

2

'??

0

^

t 0

^ 0 0 0 , $1,500; 53 000,000

137

TAXATION AND REVENUE LAWS-—ILLINOIS.
Grain inspection and weighing: Not to exceed for inspecting or sampling each carload,
and moisture tests, $1. Inspecting each wagon or cart load, 10 cents Weighing, $1
per car. Duplicate certificate, 10 cents; extra moisture test, 25 cents, extra samples,
25 cents.
Insurance companies* Filing and examination of charter and issuance of certificate
of authority, $55, annual statement, $50 agent's license, $2, copy of any paper on
file in insurance commissioner's office, 20 cents per folio, affixing seal and certifying
any paper, SI, valuation of foreign life insurance comDames, 1 cent per $1,000 of policies
issued. Mutual life insurance companies Filing and approval of papers preliminary
to organization and certificate of authority, $100, filing annual statement, $10; renewal
of certificate of authority, $5, aeent, 50 cents for each certif1 rate or order of superintendent of insurance, $5. Foreign mutual life insurance companies Annual license,
$100, filing certif'ed copy of charter, statement, and other documents preliminary to
admission, $10, certificate of authority, $5 agent, $2 annually, annual statement,
$10* renewal of certificate of authority, $5. Joint stock life insurance companies
Filing charter and other documents, $100, annual statement and renewal of certificate
of authoritv, $100, agent, 50 conts. Mutual fire and tornado insurance companies:
Filing and examination of charter and accompanying papers and issuance of certificate
of authoritv, $25, annual statement and annual certificate of authority, $10, copies
of papers filed, 10 cents per folio, certificate of authoritv of agent, 50 cents Joint-stock
fire insurance companies' Filing and examination of charter and accompanying documents and issuance of certificate of authority, $25, for every other certificate required
by law, 50 cents, annual statement, $10, copies of papers filed. 10 cents per folio. Mutual
hail insurance companies Filing original papers ana issuance of certificate of authority,
$25. Fraternal benefit associations Organization fee, $25, annual report, $20. Burial
insurance companies Filing charter and other papers, $25; annual report, $10. Foreign
burial insurance companies Filing and examination of charter and certificate of
authority, $150 annual statement, 350, agent, $5 annual license of agent, 50 cents.
Mutual indemnity associations Filing charter, ?25, annual report, $10 Indemnity
or reciprocal or interinsurance contracts Certificate of authority, $20 Insurance
broker' $10 annually, and 2 per cant of gross premiums received from policies placed
by such broker in State Each fire ms'irance companv doing business in the State
is reiuired to pay to the superintendent of insurance annually a tax of not to exceed
one-half of 1 per cent of gross cash receipts or premiums
Investment securities (blue sly law), sale of. Annual registration of agent, $1, examination of company's condition, $15 per day and expenses of examiner, filing quarterly
statement. $2.50.
Livestock remedtes' Inspection. 2 cents per 100 pounds weight or 100 pints.
Nursery stick, inspection of, $5 and actual expenses of examiner.
Oil inspection* Fee not to exceed 3 cents per barrel
Patent to land: Certified copy, $1.
Scales, testing of track ana hopper: $15, but not to exceed $30 for any scale during
any one year.
Secretary of state, fees collected by: Recording commission, bond and oath of notary
public, $1, similar fee paid to clerk of district court Certified copies of laws, resolutions,
bonds, records, etc., 10 cents per folio; certificate and seal, 50 cents Railroad equipment
and rolling stock, recording conditional sale of, $2, filing declaration of final payment
on same, $1. Trade names, marks, designs, and brands of ownership of containers, etc.,
ana of union labor trade names or labels, registration of, $1 each.
Societies to promote home building and owmng. Incorporation, $2.50 (are exempt from
any corporation tax or other fees for opeiation)
Supreme court clerk* Fees collected are turned into the State Treasury
Water furnished by municipalities, corporation?, and mduiduats to the public: Analysis
fees fixed by State board of health
Weight* and measures. Inspecting or sealing each platform scale fo1* weighing 5,000
pounds or more, $1; less than 5,000 pounds, 50 cents. Sealing or marking beam, 10
cents Sealing or marking measures of extension, 10 cents per yard, not exceeding 50
cents for any one measuie Sealing or marking weight, 5 cents. Sealing or marking
liquid or dry measure, 10 cents for each measure. Similar fees are paid to county ana
city treasurers.

County licenses aie required as follows:

County

censes.
Artesian wells and reservoirs, annual license, $2 50
Attorneys at law, annual registiation in office of clerk of district court, m counties of
SO,000 or more population, $10.
Brands of stock to be shipped, inspection of, 3 cents per head.
Ferry licenses, not less than $10 nor more than 55X) annually.
Normal training teachers' certificate, (credited to county normal institute fund)
Peddler outside of limits of incorporated city, annual Lcense, $20, if with automobile
or other \ eh.cle or selling by-samples $50. Persons selling fresh meats, fruits, farm products trees or plants exclusively, and ex-soldiers or sailors are exempt
Permit to mo*~e budding derrick, or other structure across highway where telephone
or telegraph wires are strung, $1.
Trading stamps coupons or similar devices, license to use, in counties of 30,000 or
less, $4,COO annually, 30,000 to 50,000, $5,0C0, 50,000 to 70,000, 56,000, o* er 70,009, $7 000#

li-

Numerous fees are collected by the county clerk, treasurer, clerk ol Fees of officials
district court, sheriff, probate judge, registrar of deeds, and county paid into county
attorney, and are paid into the county treasury to the credit of the s e n e r a l fund,
general fund.
In cities of the first class the mayor and councilmen are empowered ideense taxes
to license and tax all callings, trades, professions, and occupations "y cittes? of flrat
practiced within the city limits, but'pxoducers and growers of farm class,
and garden products ana fruits are exempt. Taxes may also be imposed on the owners and harborers of dogs. Cities impose an examination fee of $5 for master plumbers and §2 for journeyman plumbers.
68228—24




10

138

TAXATION

AND

REVENUE

LAWS—LOUISIANA.

T o w n s h i p 11Operators
cense taxes.
}i m its
Q-lty

of billiard and pool tables and bowling alleys outside of
are required to pay not less than $50 to the township
authorities*
.
.
t
fl,.
No income tax.
g E C n^ *s0 income tax.—There is no income tax m this btate.
s t a t e school
sic.
12, School revenues.—The State school fund consists of the
fund; sources of. a n n u a i i n c 0 m e from the perpetual school fund (see Constitutional provisions) and from escheats, estrays, and fines for breaches of the penal
laws Every insurance company is required to pay into the State
Treasury to the credit of the school fund the sum of §50 annually.
County taxes
For the maintenance and support of high schools county taxes are
for high schools. i e v i e d at not to exceed the following rates:
In counties with a population of 85,000 to 110,000, not less t h i n five-tenths nor more
than U nulls, more than 3,000 popul ition, 2 mills, 3,000 >or less, H mills, hut m counties
of less than 2 000, the t>\x shall not be less t h i n one-half mill. If county high school is
located at tho countv seit which is a city of the second class and if the covraty h is at
least seven other hi^b schools within its limits, three-fourths of 1 mill
For b u l u m g
and m i m t uninglugh schools in counties with an assessed viluation of les^ than $lo,000 000
3 mills, less than $28,000,000, nine-tenths of 1 mill In other counties high school taxes
may vary from one-fourth of 1 mill to 4 mills Bonds issued for county high-school
purposes are payable withi 20 ye*rs, and bear interest at not more than 5 per cent.
Tax for high
Countv commissioners are required to levy on all taxable property
school tuition of i n t h e c o i m tv, excluding the property of any district or citv in which
E i S school " d i s - i s maintained a foui-ycar acci edited "high school or rural high school,
trfcts.
a tax sufficient to pay the tuition m accredited high schools of pupils

resident in distncts which do not maintain a high school.
D 0 g a aie taxed $1 on each male or spaved female and $2 on each
?£Sd!
° unspayed female, the proceeds of such tax being credited to the county
school fund
Fines credited
All fines collected under the stray-animal law are paid into the
to school fund. c o i m £y treasury to the credit of the common school fund.
State and connT h e g t a t e a n ( j c o i m t y funds are supplemented bv local district
mental b y P 8 i s - l e v i e s .
When the maximum distiict levy, together with the State
trict l e v i e s .
and county apportionment is not sufficient to maintain the district
schools for seven months, the balance required is furnished by the
State and county.
District tax School districts shall not vote any tax levy for general school purposes
limitations.
e x c e s s 0f ^ m i n s upon the taxable property of the district, but
any school distiict in which is located a city of the third class and
which maintains an accredited high school may levy a tax of not to
exceed 9 mills Voters of a school district may authorize a district
library tax ranging from one-half to
mills according to the assessed
valuation ot the taxable pioperty in the district
Rural high Rural high-school districts mav levy for school purposes a tax of not
Dog

y

tax

for

SCh o1

school t a x .

Tax

t o e x c e e (

Hmlta-

i (j

mi

\\3t

In cities of the first and second classes the schools are administered
tions In cities. ^y
e city boards of education. The tax levy for the support of
schools, including building and repairing but excluding bonded indebtedness, in cities oi the first class having a population of 15,000 to 38 000,
may not exceed 20 mills annually; in cities with a population of more
than 38,000, 17 mills and 3 mills additional for building and repairing
schoolhouses. An additional tax of not to exceed one-fourth of 1 mill
may be levied for recreation and plavground purposes. In cities of
the* second class with a population of 2.000 to 15,000, the tax limit is
20 mills in addition to the amount required for bonded indebtedness
Voters mav authorize an additional S^mills for the erection of school
buildings in cities of the second class with a population of 3,500 to
15.000. Cities of the third class having a population of 2 000 or less
nftBf , ftiHf ,. . . are treated as one school district for school taxation purposes
Boards of education in cities of over 05,000 population are authorized
to issue bonds in addition to other bonded indebtedness in the school
district for operating schools, building, and repairing, such bonds
being payable within 20 to 30 years and bearing interest at not more
than 6 per cent. The board ol education shall annuallv at the same
time and in the same manner as other taxes are levied levy a tax sufficient to pay the interest on and provide a sinking fund for such bonds,
but no levy shall be in excess of the following rates: For support of
schools, 12 mills; purchase of sites and construction and repair of




TAXATION AND REVENUE LAWS-—ILLINOIS.

139

school buildings, 2 mills. School bonds issued by cities of the first
class can not exceed in the aggregate, including existing indebtedness,
per cent of the valuation of the taxable property m the citv
# The board of education in any city of the first class having a population of less than 16,000 is authorized to issue bonds to pay outstanding
warrants, such bonds being payable within 20 years and bearing interest
at 5 per cent, and the board shall levy annually a sufficient tax, not to
exceed 2 mills, to pay the interest on and redeem such bonds at maturity. Bonds issued by boards of education in cities of the second
class are payable within 20 years and bear interest at not more than
5 per cent. The total of such indebtedness can not exceed 2\ per
cent of the valuation of the taxable property under the board's jurisdiction.
In cities of the first and second classes in which the tax levy provided Additional t a x
by law is not sufficient to maintain the schools an additional tax may levy is insufflbe levied, but the total tax for the support of schools may not exceed cient.
20 mills in any one year.
Cities of the first and second classes mav l e w a tax of not to exceed Taxes1 t for a linone-half mill, and cities of the third class and school districts, 1 mill,
J1." r a i n 5
for industrial training school purposes. .
Boards of education in cities of the second class shall not levv in Tax
limitaof
excess of the following: For support of schools, 12 mills; purchase of s e f c f
sites and construction and repair of school buildings, 2 mills; but i n
cities of the second class which have a floating indebtedness of $10,000
or more, the board mav levy an additional tax of not to exceed 6 mills
for the payment of such indebtedness
SEC. 13. Drainage a n d irrigation districts.—Incorporated drain- Drainage disage districts mav levy an annual tax of not to exceed 2 mills on the trlcts; taxes and
assessed valuation of all the lands and real property in the district £ond hsael ?
to constitute a general fund for incidental expenses, and may issue
bonds for drainage purposes not to exceed 50 per cent of the assessed
value of the lands and real propertv, such bonds being redeemed from
special assessments which are levied in proportion to benefits received.
Irrigation districts are established by the countv commissioners if Irrigation dHvotera of district so authorize at election. The board of irrigation
commissioners may issue bonds not to exceed in amount §10 per acre, s e ssinents.
payable in 5 to 30 years, with interest at not more than 6 per cent,
and may levy an annual assessment against the real property in the
district benefited by the irrigation projects.
_ Collection of taxes and assessments is made by the county treasurer How collected,
m the same manner as other taxes are collected.




KENTUCKY.
Sec.
1. Constitutional provisions summarized
2. General property taxes
3. Assessment
4. Equalization
5. Tax r a t e s . . . ,
6. Collection.;..
7. Poll taxes. ...
8. Inheritance tax

Page.
140
141
142
143
143
143
144
144

Sec.
Page.
9. Corporation taxes
144
10. Business, occupational, professional, and
miscellaneous license taxes and fees
145
11. No income tax
147
12. School revenues
147
13. Districts in which special taxes or assess- .
ments may be levied
14^

No
t i1!0™1 o r S e c Constitutional provisions summarized.—The general
initted (sec! 59)". assembly shall not pass local or special acts to authorize or regulate the
" levy, assessment or collection of taxes.
Limitations on The tax rate of cities, towns, counties, taxing districts, and other
rates
***
municipalities, for other than school purposes, shall not, at any time,
exceed the following rates upon the taxable property therein: For alt
towns or cities having a population of 15,000 or more, $1.50 on $100;
for all towns or cities having less than 15,000 and not less than 10,000,
$1.00 on $100; for all towns or cities having less than 10,000, 75 cents
on S100; and for counties and taxing districts, 50 cents on $100 ; t unless
it should be necessary to enable such city, town, county or taxing district to pay the interest on and provide a sinking fund for the extinction
of indebtedness contracted before the adoption of this constitution. t
Property ex- There shall be exempt from taxation public property used for public
tion (s^c?1170)?" P u r p o s e s ; places actually used for religious worship, with the grounds
attached thereto and used and appurtenant to houses of worship, not
exceeding one-half acre in cities or towns, and two acres in the country;
places of burial not held for private or corporate profit, institutions of
purely public charity, and institutions of education not used or employed for gain by any person or corporation, and the income of which
is devoted solely to the cause of education; public libraries, their
endowments, and the income of such property as is used exclusively
for their maintenance; all parsonages or residences owned by any
religious society, and occupied as a home, and for no other purpose,
by the minister of any religion, with not exceeding one-half acre of
grounds in towns and cities and two acres in the country appurtenant
thereto; household goods and other personal property of a person with
a family, not exceeding §250 in value; crops grown in the 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 exempt manufacturing
establishments from municipal taxation for a period not exceeding five
years, as an inducement to their location,
state
taxa- wThet igeneralu rassembly1 shall provide bv law an annual tax which,
nniform*anfor i t h 0 i e r r e s o c e s > s h a 1 be sufficient to defrav the estimated expenses
pnbiic purposes of the Commonwealth for each fiscal year. Taxes shall be levied and
purposes only and shall be uniform upon all proponly; levy and ecollectedi efor publics 3
general
laS? ? y , of t l s a m e c l a o b j e c t to taxation within the territorial limits
(sec. 171).
of the authority levying the tax; and all taxes shall be levied and
collected by general laws.
Property : as- c a All v property not exempted shall be assessed for taxation at its fair
p ? £ f h a h J e » ertimated at the price it would bring at a fair voluntary
alty forf niWea- aale ; . a n d a n Y officer or other person authorized to assess values for
? ta;YinS taxation who shall commit any willful error in the performance of his
oMcuis
(-sec. duty shall be deemed guilty of misfeasance, and upon conviction
thereof shall forfeit his office and be otherwise punished, as mav be
provided by law,

140




TAXATION AND REVENUE L A W S - — I L L I N O I S .

141

All property shall be toed in proportion to its value, unless ex- Taxation
in
empted by this constitution; and all corporate property shall pay the ? a l a e ; corporate
same rate of taxation as is paid by individual property. Nothing in property same as
this constitution shall be construed to prevent the general assembly «*di> idual (sec.
from providing for taxation based on income, licenses or franchises.
The power to tax property shall not be surrendered or suspended by of taxin^power
any contract or grant to which the commonwealth shall be a party.
(sec. 175).
The general assembly may authorize counties, cities or towns to Poll tax (sec.
levy a poll tax not exceeding"$1.50.
The general assembly shall not impose taxes for the purposes of any 'Va:rious taxes
county, city, town, or other municipal corporation but may, bv general posed^by generai
laws, confer on the proper authorities thereof, respectively, the power laws (sec. 181).
to assess and collect taxes. The general assembly may, by general
laws only, provide for the payment of license fees on franchises, stock
used for breeding purposes, the various trades, occupations and professions or a special or excise tax and may, by general laws, delegate
the power to counties, towns, cities, and other municipal corporations
to impose and collect license fees on stock used for breeding purposes,
on franchises, trades, occupations and professions. And the general
assembly may, by general laws only, authorize cities or towns of any
class to provide for taxation for municipal purposes on personal property, tangible and intangible, based on income, licenses or franchises,
in lieu of an ad valorem tax thereon: Provided, cities of the first class
shall not be authorized to omit the imposition of an ad valorem tax
on such property of any steam railroad, street railway, ferry, bridge,
gas, water, heatings telephone, telegraph, electric light, or electric
power company.
Nothing m this constitution shall be construed to prevent the general
assembly from providing, by law, how railroads and railroad property ,, i a e fJ r taxation
shall be assessed and how taxes thereon shall be collected.
of railroad p r o p The bond of the Commonwealth issued in favor of the board of edu- er p ro ^ c -' 0 «f 2 for
cation for the sum of $1,327,000, shall constitute one bond of the Com- common schools:
monwealth in favor of the board of education, and this bond and the no taxation f o r
$73,500 of the stock in the Bank of Kentucky, held by the board of DurDo^nnui
education, and its proceeds shall be held inviolate for the purpose of q u ? s t i o n is sub
sustaining the system of the common schools. The interest and divi- mitted to >otera
dends of said fund, together with any sum which may be provided by
taxation or otherwise for the purposes of common school education,
shall be appropriated to the common schools and to no other purpose.
No sum shall be raised or collected for education other than common
schools until the question of taxation is submitted to the lejjal voters,
and the majority of the votes cast at said election shall be in favor of
such taxation: Provided, The tax now imposed for educational purposes and for the endowment and maintenance of the agricultural and
mechanical college, shall remain until changed by law.
SEC. 2. General property taxes.—All real and personal property Property snbwithin the State, and all personal property of persona residing in the 3ect to t a3x a t i o n ;
State, and of all corporations organized under the laws of the State, peilonaf prop*
whether the same be in or out of the State, including intangible prop- e r t j includes,
erty which is considered and estimated in fixing the value of corporate
franchises, is subject to taxation except property which is specifically
exempted by the constitution. Tangible personal property located
and having a taxable situs without the State belonging to persons
who are residents of this State and similar property of all corporations
organized under the laws of the State are not subject to taxation.
Real estate includes all lands and improvements; personal property,
every other species and character of tangible and intangible property.
Property subject to taxation for county and municipal purposes is S u b j e c t to
substantially the same as for State taxation, but municipalities may county- and 'ran.
exempt manufacturing establishments, including those actually ^ J 3 ^
engaged in the printing and publication of newspapers and job-printing
plants, for a term of not exceeding five years from the time of establishment.
All exemptions are specifically stated in the constitution (see con- Exemptions
stitutional provisions).




142

BY

TAXATION AXD REVENUE LAWS

KENTUCKY.

SEC 3 Assessment.—With the exception of railroad property and
the franchises of certain coiporations which are assessed by the State
tax commission,1 the assessment of property for State and county
taxation is made by the county tax commissioner, who is elected to
office for a term of four years. Although cities have an independent
valuation the assessment for municipal purposes is practically the
same as that for State and county purposes and is made by local
assessors who are elected or appointed bv the city councils for a term
of two or four years according to the classification of the city.
T a x p a y e r ' s Each taxpayer is required' to submit to the count v tax commissioner
swornHatement. o r i o c a i assessors in the cities a sworn statement of his property and its
fair cash value. The assessing officer however, is not bound by such
statement and may fix the \ aiue himself
Assessment as The assessment*^ made ad of the 1st day of July and must be comof July 1.
pleted bv October SI.
Penalties for Any person rendering a false statement is guilty of a misdemeanor
alse^or refusal a n c j B " u ^j ec t to a fine of not over .$500 and to the additional penalty of
men1?.
three times the amount of the tax due. Persons refusing to list their
property are subject to a fine of not exceeding $100
other proU- Other provisions of the statutes relating to the assessment are as

m d.
ae

Whom

slons relating to f o l l o w s :
assessments
Mortgages and bank deposits are taxable as personal propelty. No deduction on
account of mortsjaces is allowed on the assessed \ aiue of land.
Shares of stock la corporations whose property is taxed are not taxable to the shareholders, but shares in State and national banks, trust companies, and building and loan
asso^nUons form an exception to this general rule The shares of stock in State and
national banks, trust companies, and life-insurance companies are assessed by the State
tax commission on the basis of capital and surplus less the leal estate assessed as other
real estate Such companies are also subject to a local tax. Railroad property is returned to the State tax commission and the returns so made
are reviewed bv the railroad commission The assessment is by the unit rule and appor*
tioned on a mileage basis
Franchises The franchise of every railroad, guaianty or security gas, water, ferry,
bridge, street railway, express, electric hp-lit, power, telegraph, press dispatch, telephone,
palace car, dining ear, sleeping car, chair car company, and every other like company,
corporation or association naMng any special or exclusive privilege or franchise not
allowed by law to natural persons oi performing any public service, is assessed by the
State tax commission on the basis of sworn ret urns'from the officers of the company.
The valuation is based upon the market value of the capital stock and bonds and appor*
tioned, when business is done m more than one State, m proportion to the gross earnings
within the State, with allowance for tangible property otherwise*assessed. When any
person or association of persons not incorporated engage in any similar business, they
are assessed for their franchise m the samo manner The assessments so made are apportioned among the counties, cities, towns, and taxing districts m the State In the case
of earners and tho like this is done on the basis of mileage In other eases it is done as
nearly as may be according to the loc >tion of the property
Corporations doing business in other Sta'ei: Railroad, telegraph, telephone, express,
sleeping, and other car companies and all other similar corporations or companies whether
incorporated or not, organized in Kentucky but bavins lines wholly without the State
are taxed on the proper proportion of capital stock lived by the State tax commission
and which must not oe less tnan 1 per cent. The apportionment of the capital stock of
these corporations and that of all corporations doing business partly within and parttv
without the State has been held not to conflict with the provisions of the Constitution
prohibiting special legislation regulating the l e w , assessment,and collection of taxes
(Commonwealth v. Southern Pacific Co , 149 S W" Rep. 1105).

Assessor's

commissions.

The assessor is paid for his sen ices by commissions as follows:
Five cents on each $100 of first §1,000,000 of assessments and 2 cents per S100 of the excess
over that amount but not to exceed £1,000 m any one year. In counties where the
assessed value exceeds $20,000,000 the assessor is rMowed
compensation for deputies
51,500 for each 57,oGU(000 in excess of $20,000,000, but the total sum allowed may not
exceed $7,000 except in a county containing a city of the first class. In counties where
assessments arc more than Sj;>,000,000, $1,500 is allowed for assistants, in counties v here
the assessment does not excced 31,000,000, the assessor is allowed 6 cents per S100.
1
The State tax commission is comnoscd of three commissioners appointed by the
governor by and with the advice and consent of the senate for a term of four years The
commission is given sole power to assess the phvsical or tangible property and
franchise values of all property belonging to telegrapti, telephone, pipe-line comp'ames,
telephone companies which operate exchanges oi toll lines m more than three counties
of the State, railroad and other corporations The commission is required to equalize
tiie total assessed valuation of such properties,together with the franchise values,with
the assessed valuation of similar closes of property throughout the State. The commission delivers to the county clerk for tho use of ;he county tax commissioner a sufficient
number of blank tax schedules for the assessment of property m the county. The
commission appomts revenue agents, one m each county and four for the State at large,
w hose duty is to search out and assess property omitted from the assessment rolls In
audition to the taxes recovered, a penalty or 20 per cent is collected bv these auents 75
per cent of which goes to the revenue agent instituting the suit for recovery and the other
-a per cent to the "back tax reserve f u n d / ' out of which the salanes'of the revenue
agents at large are paid.




TAXATION AND

R E V E K U E LAWS

KENTUCKY*

143

S E C . 4. Equalization.—The countv board of supervisors of taxes is P o w e r s
of
composed of three or more members (one member may be appointed supervisors/4 ° f
from each of the eight magisterial districts of a county) appointed by
the county judge annually, and acts as a board of review and equalization of assessments between individuals, with power to raise or lower
any list and correct errors in assessment books. It is also required to
list all property omitted by the tax commissioner or assessor. - The board
hears and passes on complaints, but appeal lies to the courts the same
as in civil cases.
In cities equalization is made by boards of three members elected City boards of
or appointed annually.
equalization.
The State tax commission convenes at the State capitol as the State Equalization
board of equalization on the second Monday in January of each year, ^mmission. t a X
for the purpose of equalizing the assessment of property between
counties, between the different classes of property and between
individuals, companies, corporations, and associations therein.- The
commission may increase or decrease the aggregate assessed valuation
of property of any county or taxing district or any class of property or
any item in any class. It may also increase or decrease the assessed
valuation of the property of any individual association, copartnership,
or corporation.
SEC. 5. Tax r a t e s — T h e rate of taxation for State purposes is fixed state tax fixed
by statute and changed only by legislative enactment. For 1 9 2 2 the
HOUSED*
rate was fixed at 40 cents per $100 oi valuation, 15 cents being for ordinary expenses of government, 18 cents for support of public schools, 1
cent for sinking fund, 3"cents for University of Kentucky and normal
schools, and 3 cents for the State road fund.
The tax on livestock and domestic fowls, for State purposes, may s t a t e tax on
not be greater than 10 cents per $100 of assessed valuation, and 25 mlltic fowls,
fowls to each family are exempt from taxation.
An ad valorem tax of 40 cents per $100 of valuation of all unmanu- Tax on unmanfaetured agricultural products subject to taxation is required to be cultural prodlevied annually for State purposes in lieu of all other State taxes, and nets,
not to exceed 15 cents on the $100 for county and not to exceed 15 cents
on the $100 for city purposes
The rates for county purposes are fixed by the fiscal court of each County rates
countv (composed of the judge of the county court and the justices of the courts; liSitapeace5 and may not exceed 50 cents per $100 of assessed valuation ex- tions.'
cept to meet indebtedness charges. The fiscal court is required by
statute to levy a tax at a rate of not less than 10 cents per $100 valuation
for the purpose of establishing suitable county courthouses and jails.
Counties may levy taxes for specific purposes as follows:
for^cifie^arFor roads and bridges, not more than 2 mills* salaries and expenses of juvenile courts poses,
i n counties containing a city of the first or second class, not less than one-fourth of 1 cent
per $100; construction and maintenance of tuberculosis hospitals m counties containing
cities of the first class, by bond issues if voters appiove, m which case the fiscal court is
mthonzed to levy for each of the four fiscal years following the bond issue a tax not
xceeding 5 cents on each $100 of taxable property m the county. Upon petition of 15
per cent of voters m any county the county judge m a y order an election to determine
whether the county is t o have free turnpike and gravel roads. If a maj'onty vota favorably, the fiscal court m a y acquire existing turnpikes and provide for construction of
roads and levy an annual tax on all property assessed for State and county purposes at
not to exceed in any one year 25 cents on each £100 of taxable property. Counties maintaining free turnpike or gravel roads may, b y popular vote, comert them into toll roads,
the tolls collected therefrom to be used in the repair of the roads

For limitation of rates which may be levied in municipalities, see Municipal tax
constitutional provisions. In general the levy is made by the city HmukHonsrfor
council or board of trustees. Specific taxes may be imposed as follows: specific ' purFor erecting and maintaining memorials in honor of the soldiers and sailors from tho
State who served in the World War, cities of the first class m a y issue bonds, if voter*
approve, and annually lavy and collect a tax of not exceeding 1 cent per §100 of taxabia
property. For school purposes, cities, except those of the fifth class, m a v levy an additional tax not exceeding 50 cents per $100 of assessed valuation, cities of the fifth class,
75 cents. Cities of the first and second classes are required to levy for common school
purposes not less than 36 and 30 cents, respectively. For salaries and expenses of
juvenile courts m cities maintaining such courts, not less than cne-fcurth of 1 cent
per $100.
S E C , 6. Collection.—State, county, and school district taxes are
collected by the sheriff. I n cities collection is made by the tax receiver
or collector, treasurer, marshal, or sheriff, who are elected or appointed
for terms ranging from 1 to 4 years.




B Y

maae

*

WHOM

144

TAXATION AND REVENUE L A W S — L O U I S I A N A .

When taxes arc Taxes are due and payable on and after March 1 and become delindue and payable; q u e n t o n December 1, when 6 per cent penalty is added. The sheriff
FlnquencV°r
or tax collector is required to pay a 6 per cent penalty on all taxes collected and not paid over by him prior to January 1. On and after
December 1 he has power, after demand, to collect by distraint, and
real estate may be sold if no personalty be found
Fees for coilec- The sherift is paid by commissions—10 per cent on first $5,000 and 4
tionper cent on the residue, provided the annual aggregate commissions
do not exceed $5,000. These fees are paid by the State on taxes collected for it and a like amount by the county and school districts on
taxes collected for them.
County b poll of a m 7. Poll taxes.—Poll taxes are levied by counties in the nature
SEC.
Sled™ to roads
° n e y levy of not exceeding $1.50 per capita, which may be apand b r i d g e s ; plied to the maintenance of the public roads and bridges, and of work
road duty.
on the roads. The county fiscal court may require 6 days of labor from
each able-bodied male over 18 and under 50 years of age in the county
outside of cities and towns and may, in their disci etion, authorize
commutation for such work upon payment of a fixed sum of money.
City poll taxes.
j n a n cities the council or governing body may levy on all adult
males a poll tax of not more than $1.50. (See Sec. 12* for poll taxea
for school purposes.)
Property
SEC. 8. I n h e r i t a n c e tax.—All property not specifically exempted
transfers
&ub- by i a w w h i c h passes by will or intestate laws of the State or by transuse of state. fe* by deed, grant, sale or gift made in contemplation of and intended
to take effect at time of death, from anv person who may die, or be,
seized or possessed of such property while a resident of the State or if
not a resident, the portion of his property which may be within the
State, is subject to an inheritance or succession tax for the use of the
State.
Primary rates. The primary rates on the first $25,000 less exemptions are as follows:
When the proDertv passes to—
Per cent
Class A Husband, wife, lineal issue or ancestor
1
Class B Brother, sister, or their descendants, widow of a son or husband of a daughter
H
Class C: Uncle, aunt, or their descendants
i
Class D: Brother or sister of grandparents or their descendants
4
Class E- All other collateral relatives, strangers to the blood, bodies corporate or
politic
5

Secondary

On all amounts above $25,000 secondary rates are imposed as follows:
Upon the excess over $25,000 and u p to $50,000, one and one-half timet*
the primary rates, over $50,000 and u p to $100,000, two times the
primary rates; over $100,000 and up to $500,000, two and one-half times
the primary rates; upon the excess over $500,000, three times the
primary rates.
Exemptions.
The following exemptions are allowed:

rates.

To widow and each minor child, S10,000, to each other person m Class A, $5,000, to
each person in Class B, S2,000, to each person m Class C, SI,500, to each person in Class D,
SI.000 to ea^h person in Class
?500, all bequests to municipal corporations, institutions for chanty, education, pubhc libraries, and trusts for such purposes.

Appraisers; The court in which tax settlement proceedings are pending may
torchon t'a^b a rP P o i l ^ a n appraiser to value the estate. The executor or adminispaj able;
dis- t a t o r is required to deduct the tax before delivery of the property to
counts and in- beneficiaries. If the tax is paid within 9 months, 5 per cent discount
terest charges, is allowed; if not paid for IS months, 10 per cent interest is added from
t h e date of the death of the decedent.
How r ecorpora- SEC. 9. C o r p o r a t i o n taxes.—Most corporations are taxed under
a
taxed
' the general propertv tax; but the tax on the franchises of certain general classes of public service corporations while strictly a part of the
property tax is in a sense analogous to a special corporation tax.
Organisation Every corporation is required to pav at the time of incorporation an
tax.
organization t a x " of one-tenth of 1 per cent of the capital stock and
on each increase of such stock. This tax is classed here rather than
un
£ ! ? ees*
• 18 ' h w e v e r , not a recurrent tax and resembles a fee.
other corporaOther corporation taxes are:
tion taxes.

p a v T l ^ m ^ h s i ^ n ' ? i S0U S woctatmns maUnt loans to members only arc required to
is
F ^ ^ r ^ y
^ ^ ^ ^
^ all other t a x e s \ r State




TAXATION A N D K E V E N U E I A W S

KENTUCKY.

145

Domestic and foreign corporations, except foreign insurance companies, foreign building and loan compames, banks and trust companies, and corporations paying the franchise tax, are subject to an annual license tax of 50 cents on each $1,000 of the portion of
the capital stock represented b y the property owned and business transacted m the
State.
On oil production there is a tax of 1 per cent of the market value of oil produced m addition any county may impose a like tax not to exceed one-half of 1 per cent, for roads,
schools, or county purposes.
Foreign insurance and guaranty companies, other than fraternal companies, are taxed 2
per cent on premiums received m the State, oretgn building and loan associations, 2 per
cent on gross receipts. Domestic insurance companies are taxed on their property including franchises.
Mutual fire insurance companies other than domestic are taxed 3 per cent on their taxable
premiums, one-half of 1 per cent of the premium receipts being for the purpose of defraying expenses incurred m the investigation of fires and one-half of 1 per cent for expenses of the insurance commission. The attorney for reciprocal or mtermsurance
companies must pay into the State tieasury the sum of $25 as an annuai license fee and
a tax of 2 per cent on the gross premiums or deposits collected from Kentucky subscribers less returns and cancellations He is also"required to pay an annual tax of onehalf of 1 per cent on all premiums for fire policies for the support ol the department of
fire prevention and rates.
Insurance companies insuring employers against liability are subject to a tax of 2 per
cent of premiums m lieu of all other taxes on such premiums.
Each bank and trust company doing business m the State shall file with the t a x commission a report setting forth the amount of its deposits as of September 1 of each year
a n d shall on or before December 1 pay to the auditor one-tenth of 1 per cent of the amount
of such deposits. A hen is given to the banks on the funds belonging to depositors.

If corporation taxes are delinquent, a penalty of 10 per cent attaches , -^{J11* I y* n
and thereafter such taxes bear interest at the rate of 10 per cent.
payment of
Corporations generally are taxed on their property and franchises taxes,n c 1 a
for municipal purposes in the same manner as for State purposes. In M u J C P o j
cities of the first class, street railways, telephone companies and gas J^ons!
and electric light plants may be taxed from 2\ to
per cent on their
gross receipts, the assessment being made by the State board of valuation and assessment.
SEC. 10. Business, occupational, professional, a n d miscella- State licenses;
c0
y
neous license taxes a n d fees.—State licenses are required in the
following cases and are issued by the county clerks:
1. On certain business activities annually unless otherwise stated: t °, n certain
J
business activiAuctioneer, m each municipality, $5
ties.
Biilard tables, $30 for one and $5 for each additional table in same place.
Bottling establishments, $50
Bowling alleys m counties under 25,000 inhabitants, $10, over 25,000, $15.
Cigarettes, sale of—wholesale, resident, $25, nonresident, $50 Retail, $10.
Commercial agency, $100.
Commission merchants and brokers, $25.
Feather renovators, $10.
Ferries, steam, not paying a franchise tax, $25.
Gasoline or other motor fuels, 1 cent on each gallon sold at retail (1 per cent retained
by county clerk for his services). Tax is used for State road purposes.
Hack lines, $10.
Ice factories, $15 to $30 according to output.
Laundries, steam, $10.
Lightning rod agent, per county, $50.
Loan companies, S250
Merchant, transient, $250.
Mineral or natural waters, sale of, $2 50.
Oil depots, $10.
Oleomargarine, sale of—dealer, $5> retail, $10
Pawnbrokers. $500.
Peddlers, entire State, one person with 2 horses and wagon, $50; one horse and wagon,
$40; on horseback, $30; on foot, $20. I n one county only, one-fourth of rates for entire
State.
Photograph galleries, $5.
Piano and organ agents, each county, $5.
Picture enlargement solicitor, each county, $5.
Railroad eating house, $25.
Heal estate, $10.
Restaurants, $10.
Retail sale of bowie knives, dirks, brass knuckles, pistols, $100; oil in each county in
which wagon is used, $15, playing cards, $10, soft dnnks or ice cream, $5; if both, $10.
Eoving norse trader, each county, $10.
Sewing machine agency, one agent per county, $10; each additional agent, $5.
Shooting gallery, each county, $5.
Skating rmks, $5 to S75 according to class of city.
Slaughterhouses, packing houses, etc., 50 cents on each $100 of gross amount received.
Stock and bond brokers, $25.
Swine diseases, annual license for manufacture of anti-hog-cholera serum, hog-cholera
virus, or other production used m prevention or treatment of, $50.
Tax broker, 15 per cent of amount of purchases made.
Tavern or hotel with 10 or more rooms, 50 cents for each room, Tmrrimnm not less
t h a n $10.




146

TAXATION AND REVENUE LAWS—LOUISIANA.
Venddhs—itinerant, $100, each assistant, $100. Transient vendor of jewelry, 510; of
Stoves, $20, patent meciicme, without stoves, S100, transient, $50. Itinerant vendors
of drugs, nostrums, or medical instruments, 3100 per month
Warehouseman, SI.
Wliiif boats, $10

and C pro P fessional
licenses.

Miscellaneous
State licenses.

Occupational

* piofessional licenses:

3. Miscellaneous State licenses:

„
„ ,
Bees; Each colony, 5 cents per annum
Cane racks and simitar devices; Each county, $5.
Circuses: Per 100 \ oters in county, Si and same amount for each separate exhibition,
not to exceed $50 per exhibition Side show one-hilf of amount paid by mam circus.
For each performance or sho.v, exhibition, or concert not m a licensed hall where a fee
is charged, $5, except vdien given within the p o u n d s of a county or Stato fair, or when
the proceeds are de^ oted exclusively to religious, benevolent, or educational purposes
or for the benefit of the American Legion o" other organization of former sen ice men.
-Hunter's license' Resident, Si, nonresident, §7 50.
Mary-go-round E ich county, $10.
jl/bfor ichicles. Registration—Motor cycles, $10, passenger automobiles for not moro
t h i n 7 passengers, 23 cents per horsepower plus 40 cents for each 100 pounds weight;
auto trucks if capacity is 1,000 pounds or less, 322, 1,000 to 2,000, S30, 2,000 to 3,000, $40,
3,000 to 4.000, $50, 4,000 to 5,000, $00 5,000 to 6,000, $70, 6,000 to 7,000, $90, 7,003 to S.000,
$110, S,000 to 9,000, $130, 9,000 to 10,000, £150, above 10,000, $150 and $50 for each additional
ton Manufacturers and dealers, one set of plates, S2o, additional sets, $1 each. Duplicate
plates, 50 cents. Transfer of registration, SI.
Mace track $2,500 for each day on which races are run.
Seine fishing: Resident licenses and tags, $5 25 for each license and one t a r for e^cli
seme of 100 feet in length or fraction thereof, and $2 additional for ench tag to be attached
to each 100 feet or fraction thereof when seine exceeds 100 feet in length.
Studhorse, jack, or bull for service- A sum equal to 20 per cent of highest price charged,
whethei for secson or for insurance; minimum, $10 for horse or jack, 51 for bull.
Theater <; 20 cents per seat minimum, $10.
Trained animals Exhibition, 55 per day.
4

into
treasury.

anc

Accountant, certified public, S25, annual renewal, S2
Attorney at 1 \w, examination, S10, second examination, $5.
Bill poster, $10
Chauffeur, registration, $2: duplicate, 52.
Dentist, oximination, $20, issuance of license or duplicate, SI Registration, 50 cents,
annu tl lenewal, $1. Reciprocity certificate, $5, l^tuance of license to practitioner from
another Stite, $25
Embalmers and undertakers, $10, annual renewal, 52.
Fortuner tellers, each county, S20
Mine fo emm or firo boss, examination, $2 50 " Service certificate'' of a miner, $2.50.
Kime, trained, $10 annual renewal, Si
Optometusts and other dru^less practitioners, $25
Pharmacist, registration, 510 to £25, assistant pharmacist, So to S10, annual renewals,
not to exceed $t for pharmacist and S3 for assistant pharmacist. Amountb fixed by
phirmacy boird
Physician, examination, not more than $10.
Plumbers m cities of first class, examination, S5.
Veterinarian, 55

*

FeeS collected

public officials and paid into the State treasury:

Articles of incorporation* Recording, 25 cents per 100 words.
, Ba7lkl'
i eport, SI. Examination, if capital and surplus amount to $20 000 or
t h e r e o f a n d S2 for
thereof S i w s oSiMOOOO
>
each additional $100,000 or fraction
Cooperative ma,kcti'ng associations. Filing articles of incorporation, $10, amendment,
Credit unions or institutions for satings. S5 per day.for time required for examination
and actaal expenses of examiner.
r
cl( aning and d,J g
L
i
T ; I n c .l t i e s o f f u s t a n d s e c o n d classes, filing and inspection
r»? £fee, S2o, annual renewal of permit to conduct business, $5
K b d & i 0/ S a r ?? : >
fee is charged for inspection of manufacture. s or dealer s samples If adulterated or misbranded, a fee not greater than $15.
8
FraUrnal hencfd societies' Annual license, S20

io®RMt^A^S^iS^KT

ll0t

u\*?

and

25

^ ^

for

^ c h bedroom in excess of

. - i l o ^ f f ^ r n ^ / L ^ 1 ^ } 1 1 0 U 5 i n l f e e s (° r incorporation all corporations pay an organization tax of one-tenth of 1 per cent on thoir capital stock
s t S e T ^
of insurance companv, 030; annual
st«remeit,
agent s license other than tho.e of life insurance c o m m n i s S3 aeent
to
industrial life,
m t e S
s
pany^lm^eJ
i f t o i S e i l t ' S 2 5 ' c 0 0 f ^ a t i v e fire insurance comp my, m m , iee, &10, annual statement, $1, change m territory and fdm^ rimprs £5

^

^

m»yd S M E S i S d or

W s ^ t r t r -

m m t S c M t m n"r w f 'i
t
t
a
m
wH* M
wtottamdSft^
l o i n a d r o elempi




l] s
> ™ntjfic, or mtch.micil
tl c county clcrk t0 t h

l ,

a a
l m ?ddltl0Q
'K"tUre * l t h m 3 yei's"

purple,-.. A state« I k e ! ' . r a t i o n ofrnten-

20
Tho

O « c h $100 in ca5cs
A
^ """"ted to buildmg and •

TAXATION A K D EEV E N U E 1 A W S — K E N T U C K Y .

147

The county clerk is 'allowed 5 per cent commission on all license County clerk's
taxes collected by him except on motor vehicle licenses for which c o n i n u s s i o n *
each applicant pays the clerk 30 cents.
The owner of every dog is required to pay a license tax of §1 for the license taxes
first male dog and $2 for each additional male dog; $2 for the first female ?enes 7 r | s ; u s ^ v
and $4 for each additional one; for kennel license, $10 for 10 dogs or
less and $25 for more than 10. The county clerk retains 15 cents for
each license issued. ^ The amount collected^is used to indemnify losses
resulting from injuries to live stock and poultry caused by dogs'! Any
surplus which may remain is transferred to the credit of the school
fund of the count}'' in which collection was made.
The counties do not receive any revenues from license taxes and fees. N o county liThe common council or other legislative authority of a city may ceMunicipai u.
impose license fees on stock used for breeding purposes and on fran- censes,
chises, trades, occupations, and professions.
SEC. 12. No income tax.—There is no income tax in this State.
No income tax.
SEC. 12. School revenues.—The State maintains a permanent state funds for
scnoois
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
levies a tax of 26 cents per $100 of valuation of taxable property for
the maintenance of schools.
The county may levy a tax for school purposes of not less than 25 . County school
cents and pot exceeding 50 cents on each $100 of the assessed valuation axes *
and a capitation tax of not more than §1.
Boards of trustees of g r a d e d common-school districts are authorized T a x e s f o r
to levv each year not later than the last Saturday in June a tax for school purposes
establishing, maintaining, and operating the common schools of their tricts and sub«
respective districts, at a rate of not less than 25 cents nor more than districts.
$1.25 upon each $100 of taxable property within the district and
owned by white persons, and a poll tax of not more than $2 on each
white male inhabitant over 421 years of age. I t shall also levy a sufficient amount to provide for the payment of interest on bonds and for
sinking-fund purposes for the next fiscal year. The taxes so imposed
must be collected on the assessed value of the property in the district
as ascertained by the assessment for State and county purposes. The
board of trustees shall elect a collector of taxes who shall be allowed
a fee of not in excess of 4 per cent on all funds collected by him. The
board, if it so desires, may select the county sheriff as the collector of
taxes School subdistricts of the county may levy a tax of not more
than 25 cents on each $100 of valuation.
If voters of a school district so elect, bonds may be issued not in excess B o n d s f o r
of t' e constitutional restrictions to provide suitable grounds, buildings, school purposes
and equipment, but in such cases a special tax for paying the interest ^districts?
on the bonds and providing a sinking fund for their redemption must
be levied. These bonds bear interest at not more than 6 per cent per
annum and are payable within 30 years.
In school districts whose boundaries are identical with those of a Taxation h i n
city of the fourth class and those which include t rritory adjoining hound^ries are
such a city, the board of education shall levy for school purposes an identical with
ad valorem tax at such rate as it mav deem necessary upon all Drop- those of a city
e r t y o f e v e r kind in the city. The"hoard shall also levy a poll tax o f f 0 Q r t k class *
on 'each person assessed for a poll tax by the city, but the ad valorem
taxes for all school purposes, including the sinking fund, shall not
exceed $1.50 on each $100 of assessed valuation and "the poll tax shall
not exceed $2 on each poll. The assessment made for the city shall also
be the assessment for the school district. Taxes are collected for the
school board by the city collector, who may be paid a reasonable compensation not exceeding 2 per cent of the amount collected.
The board of education in cities of the second class may impose and School taxes In
collect for school purposes an ad valorem tax upon real and personal ci a e | S ; "ther
property in the city not exceeding 75 cents on each $100 of valuation cities. f
and a sufficient amount to provide for a sinking fund for the school
district's bonded indebtedness. (For school taxes m other cities, see
see. 5.)




148

TAXATION AND REVENUE

LAWS—LOUISIANA.

Districts in which special taxes or assessments
l*—Levee districts are established upon petition of
annual tax and landowners by the county judge who appoints five resident landrmess for le\ee owners as levee commissioners with authority to levy an annual
*
tax on all property within the territory protected by the levees at not
to exceed 50 cents on each §100 of assessed valuation. All fines collected for violation of laws relating to the care of levees are paid to the
commissioners as part of the levee fund.
Drainage dis- Before the countyo judge shall establish a drainage district there shall
lishment and a s - ^ ^ t l l e c u n t y clerk a petition signed by 25 per cent of
sessments; bond landowners or owners of 25 per cent of the land in the proposed district*
issues.
A drainage commissioner or board of commissioners is appointed by
the county jud^e. As a basis of taxation all benefited land is separated
into classes and the rate fixed according to the benefit to be received.
If the total assessment against the lands is more than an average of 25
cents per acre the commissioners may issue bonds, and the assessments
may be paid in installments. The assessment and each installment
shall constitute a fcrst lien, second onty to State and county taxes, upon
the land assessed. If any street or highway is benefited by drainage
construction the county, city, or town controlling such highway shall
be assessed according to the benefit. If any right of way or roadbed,
or any other property of any railroad company, shall be benefited the
benefit shall be assessed against such company at a fixed Bum determined solely by the physical benefit,
sanitorium dVs- Tuberculosis sanitarium districts are established by the fiscal court
vote
0
0
tricts, how e s - ^ by
people and embrace one or moie counties. The
tabiished;
tax district is governed by a board of trustees appointed by the county
e
ed i a c o u r t i n
d eMedness
"
. pursuance of a request by the State board of health and is
constituted a body corporate with provision for a secretary-treasurer
who is charged with the custody of all the funds and property of the
district. The taxes for the district are assessed and collected through
the fiscal court in accordance with the annual estimated budget supplied
by the trustees. The board of trustees also has power to incur debt
upon anticipated revenue at not to exceed 50 per cent of levy.
Levee

dis-

SEC. 13.

established;




1<3vie(

LOUISIANA.
Sec.
1. Constitutional provisions summarized
2. General property taxes
3. Assessment
4. Equalization..,
5. Tax rates
•6. Collection
7. Poll taxes for school purposes

Page.
149
153
154
.154
155
155
155

Sec.
Page.
5. Inheritance tax
155
9. Business, occupational, professional, and
miscellaneous license taxes and fees
156
10 No income tax
159
11. School revenues
159
12. Districts in which special taxes and assessments may belevied
159

SEC. 1. Constitutional provisions summarized. The following
is a summary of the provisions of the constitution relating to taxation
and revenue:
The legislature shall not pass any local or special law extending the time for the assess
No local or
ment or collection of taxes or exempting property from taxation nor shall any such law or special tax laws
ordinance be passed by any political corporation of this StPte
(Art. IV, sec. 4).
The legislature shall provide for a system of hard surface state highways and bridges State
hlghand for a general high wry fund for the construction and maintenance thereof, and may w a y s
and
require parishes, cities, towns, villages and road districts to contribute a certain propor- bridges (Art. VI,
tion of the cost of construction of state highways and bridges
sec. 19).
The legislature m a y authorize the governing authority of road districts to prescribe for Benefit tax in
t h e imposition of a graduated contribution or benefit tax on all property situated within road
districts
said roid districts provided the imposition of said taxes be authorized by a vote of the (sec. 20).
property taxpayers in the manner prescribed by law.
The legislature «hall impose io** the general highway fund an annual graded license tax Specific taxes
upon all motor vehicles as follows: On automobiles for private use an annual minimum on motor vehilicense tax of S15 to be graded up from this amount based upon horsepov er, on trucks or cles and fnels for
automobiles used for the transportation of passengers or freight or for the delivery or highway
fund
-cirrymg of goods or merchandise an annual minimum license tax of S25 to be graded u p (sec. 22).
from this a m o u n t based upon both horsepow er and carrying capacity or tonnage, on all
motorcycles an annual minimum license tax of $5 to be graded up from this amount based
upon horsepower and carrying capacity. On all other vehicles using the public roads
the legislature is authorized to impose an annual graded license tax bpsed upon carrying
capacity and tonnage On gasoline ^ h e n sold in the state of JLouisana there shall be
levied a tax not to exceed 2 cents per gallon to be collected as may be prescribed by
law. On all kerosene or other explosives used for the generation of motive power the
legislature may impose a tax to be collected ?s m a y be prescribed by law. The legislature
shall have authority to pass to the general highway fund any moneys derived from any
other source.
No person less than 60 years of age shall h e permitted to vote at any election who p 0 i l t a x for
shall noi have paid on or before the 31st dav of December of ecch year for the two years public
schools
next preceding the year in which he offers to vote a poll tax of $1 per annum to be used f^rt. y m . sec.
exclusively in aid of the pubhc schools of the parish in v hich such tax shall have been 2).
•collected, which t a x i s hereby imposed on every resident of this State between the ages "
of 21 and 60 years. Poll taxes shall be a lien only upon assessed property, and no process
shall issue to enforce the collection of the same except against the assessed property.
The p"o visions of this article as to the payment of poll taxes shall not apply to persons
who are deaf and dumb or blind nor to persons under 23 years of age -aho have paid all
poll taxes imposed upon them by this aiticle nor in time of wai t o citizens of this State in
the military or naval sen ice of the Lnited States
The power of taxation shall bo vested m the legislature; shall never be surrendered,
Eestriction
suspended or contracted away; and all taxes shall be uniform upon the same d i s s of sub- 0 n use of taxing
jects throughout the terntonallimits 0 f the authority levy^S the tax end sh^Il be levied power (Art. X,
and collected for public purposes only. No property *hall be assessed for more th'm its s e c . 1).
actual cash \ <?lue, and all taxpayers snail have the risht of testing the correctness of their
assessments before the comts at the domicile of tho assessing authority. The valuation
and classification fixed for State purposes shall be the valuation and classification for
local purposes; but the taxing authorities of the local subdivisions m a y adopt a different
percentage of such valuation for purposes of local taxation.
After May 1,1924, equal and uniform taxes not to exceed 3 per cent for State pur- Income
tax
poses only may be levied upon net incomes Such taxes when le^ led and paid s i r 11 be may be Imposed
•credited pro tanto o r eitirely offset by all taxes, State and l o c i , p.? id by the taxpayer for after Slay 1»
the y^ar in winch such income tax is due. Such income tax m a y be in lieu of occupy- 10*24 (idem),
tional licenses and other taxes as the legislature may provide. Public officials shall not
be exempted. Reasonable exemptions may be allo^ ed.
For the purpose of eneouragmg the reforest ition of denuded lands contracts fixing the Assessment of
assessed valuation of the specific lands for the duration of the agreements are hereby lands for refor*
-authorized under such regulations, terms and conditions as may be prescribed b y law. estation (idem)»
The Louisiana tax commission shall consist of three members and, subject to the eon- Louisiana t a x
trol of the legislature, shall exercise such authority in respect to assessment, taxation, commission (sec.
State budget and other m ltters as m a y be preserved by law. A t the expiration of the 2).
respective terms of the members, the Governor shall by and with the consent of the
senate appoint their successors for a term of six yeais each, and shall fill any vacancy by
appointment for the unexpired term.
The rate of State taxation on property for all purposes shall not exceed m any one year State tax rate
mills on the dollar of its assessed value, but the legislature m a y by a vote of two- (sec. 3).
thirds of the members, elected to each house, increase such rate to not rnore than 5-1
milK




149

150

TAXATION AND REVENUE LAWS—LOUISIANA.

Exempt prop- The following property and no other shall be exempt from taxation All public
erty (sec. 4).
property, places of leligious woiship, rectories and paisonages belonging to reagious
denominations and used as places of residence for ministers places of burial, property
devoted to charitable undertakings, including that of such organizations as lodges and
clubs organized for chantiblo and fraternal purposes and piactismg the same schools
and colleges but the exemption shall extend only to property and grounds thereunto
appurten mt u^ed for the above-mentioned purposes and not leased for profit or income,
cash on hand or on deposit, loans or other obligations secured by mortgage on property
located exclusively in tho State of Louisnna, and the notes or other evidence fie-eof,
loans bv life insurance companies to po'ioyholdc-s se tired so'cly by their policies, loan>
bv homestead associations to their members secured solely by sto-k of such association^,
debts due for ineirhandi-o or other articles of commerce or for services obligations of the
State oi its political subdivisions; household property to the value of SI,000, tho legal
iesc r ve of life insurance companies oigani7ed under the laws of this State, propenv
beloneing t o a n v military orgimration of the State used bv the State National Guard
or militia for military p'urposos, agricultural products while owned bv tho producer,
agricultural implements and farm improvements to the valuo of SVJO hois, srteep and
go Us for person? 1 u^e, books, philosophical apparatus, and pointings kept in a publ'C
hall, the re.l estate and appurtenant property constituting auditoriums, opera houses,
temples of music, museums of a r t or carnival organi7ations conducted
c m - enterprises fo7* the public .welfare, while u'-ed .solely for the promotion of art <mdnot operated
for profit to the owners property belonging to agricultural fair associations and Used
exclusively in the conduct of such fans, shms and occ in-^omg tv.es, tov, boats and barec*
engaged m overseas trade and commcrce and domiciled m Louisiana ports, Proi ided, Tins
exemption shall not apply to harbor, v.hirf, shed and othoi i>ort dues and no ship,
tug boit 0" b-^rge operated in the coastal trade of the continental United States snail be
within the exemption herein granted. For 10 ycais from tho date of completion tho
capital sto.-k, franchises and property of all corporations constructing, owning and
operating withm the State a combined system of miration, navigation, and hydroelectric power, usmir fresh watei of Louisiana streams and watersheds Pronded, Not less
than SIJOO.OOO shall h a \ e been expended in the construction of either system pnor to
January 1,1027 No real or corporeal propeity shall be covered by this exemption except
that which is ncces>anly connected with and appuitenant to each canal system anil
forming a part thereof or forming a part of its nef essaty capital or reserve^ no J shall this
exemption extend to the assessed value that such real estate had at the time it may be
acquired by the company. For 10 years from dale of completion all pipe lines, pumping
plants and property actually used in the transportation and distribution of natural gas
for fuel and like purposes wholly within this State. Provided such hue shall h a \ e been
constiucted after the adoption of this constitution (June i s 19?l) and shall hive been
completed prior to January 1,1923. And prondcd, this exemption shall not apply to anv
property within a municipality nor to pipe lines built to cities or tow ns already supplied
with natural gas. For a period of lo years from the date of the adoption of this
constitution all buildings, fixtures and machinery used for manufacturing o r commercial
purposes located on lands situated on the navigation canal leased from the board of
commissioners of the port of New Orleans* Proudcd, No owner of such property shall be
entitled to this exemption unless he shall have invested
y
OOO or m c e in the phjsicai
pioperty of such enterprise and keeps const intly employed at least 25 oerbons therein.
Taxing uower t a xParochial and municipal corporations and public boards mav exercise tho power or
atlon
In parochial and UTl(l
subject to such limitations as may bo e'sewher© provided m this constitution
municipal corpo- lir er authority grauted to them by the legislature for parish, municipal and local
rations (sec. 5). P P 0Jie s strictly public in their nature The pro\ isions of tlus section shall not apply
to nor affect similar grants to such political sulxliMstons under other sections of this
constitution which are self-opera t u e.
Local t a x e s T l l e legislature may pro d d e that all local, municipal and district taxes shall be assessed
(sec. 6).
andextended on the parish assessment roll and collected by the tax collector of the parish.
Inheritance
Taxes upon inheritances, legacies and doriati ons or gif t s made I n oo ntemplatiOn of deatb
tax (sec. 7).
may be graduated, classified or progressive Provided such taxes shall not exceed 3 pei
cent as to ascendants, descendants or surviving spouse, 10 per cent as to collateral heirs,
or 15 tier cent as to others, and exemptions to a reasonable amount m a y be allowed.
Donations -md legacies to charitable, religious, or educational institutions located m t h m
the v t a t e shall be exempt from such tax.
License taxes License taxes may be levied on such classes of persons, associations of persons and cormay be imposed porations pursuing any trade, business, occupation, vocation or profession as the legis(sec. 8).
lature may deem proper except clerks, laborers, ministers of religion, school teachers.
graduated trained nurses, those engaged in mechanical, agricultural or horticultural
pursuits or in operating sawmills. Such license taxes may be classified, graduated or
progressive No political subdn ision shall impose a greater license tax than is imposed
forStatepurposes but when an lncomc tax is levied bv the -Hate in heu of State license
taxes, this shall not prohibit the levy by the po'itical subdivisions of the Stete of such
license taxes as the legislature may authonze. Those who pav municipal license t^xes
equal in amount to such taxes levied by the parochial authorities shall be exempt from
such parochial license taxes.
Tax on bank- Each bank organised under the Federal reserve act and each banking association,
Ing institutions banking corporation or bank doing business in this State and domiciled outside thereof
(sec. 9).
winch may in its own n lmc or in the name of an agent or representative engaged m tins
State in the business of lending money or dealing in bills of exchange exclusively, shall
pay annually m lieu of all other taxes except on its real estate, $500 license and 5 per cent
on the gross amount of interest earned including discount, one half thereof to go to the
tetate and the other half to the muaicip ihty wherein it h is its principal office in tins ^tate
Taxes In ex- For the purpose of constructing or improving public buildings, school houses. roads,
cess of constitu- bridges, levees, sewerage or drainage works or other workb of permanent public improve*
tlonal
llmita- mcnt, title to which shiil be m the public or for the maintenance thereof, any politu*al
tions may be im- subdivision may levy taxes in excels of the limitations otherwise fixed in tins conijttposed for certain tution, not to exceed in any year 5 nulls on the dollar for anv one of s tid nurposes and not
purposes
(sec* to excecd m any year 2.5 mills on the dollar on any p-operty for nil of s?ad purposes. and
10).
for giving additional support to public schools j.n\ parish, school dist-iet or sabsehooi
district or any municipality whleh supports or contributes to the support of its public
schools, may levy taxes m excess of the limitations* otherwise fixed m this constitution not
to exceed in the aggregate on any property in any year S nulls on the dollar. Proridtd, No




TAXATION AND EEVENTJB LAWS—LOUISIANA.

151

3 pecial tax authorized by this section shall run for a longer period t h a n 10 years: A nd
provided further, T h a t the rate, purpose and duration of any such special tax shall have
been submitted to the resident property taxpayers qualified t o vote in the subdivision
m which the t a x is to be levied and a majority of those voting in n u m b e r and amount
shall have voted in favor thereof. The provisions of this section shall not affect the
validity of any t a x levied b y authority of an election held prior to the adoption of this
constitution. The city of New Orleans m a y further levy a special t a x not to exceed
one-tifth of 1 mill on the dolls r of its assessed valuation for the purpose of establishing and <p ax f 0 r z o o .
maintaining a zoological garden m that city: Provided, the rate proposed and duration of logical garden In
such special t a x shall have been submitted to the resident propertv taxpayers qualified \ e w
Orleans
to vote m said city and a majority of those voting m number and amount shall have ?idem1.
voted in favor thereof.
^laemj.
The police j u r y of Sabine Parish shall have the power without a vote of the property Additional tax
taxpayers to levy an additional t a x not to exceed ih mills on the dollar t o be levied in Sabine Parish
annually and so long as necessary on the assessed property in said parish for the sole (idem),
purpose of paying a n y excess revenue bonds now outstanding a n d heietofore issued
a n d sold m order to secure funds for a court building m said pirish
, There shall be no forfeiture of property for the nonpayment of taxes b u t at the expira- No forfeiture
tion of the year in which said taxes are due, the collector shall without suit and after for nonpayment
giving notice to t h e delinquent in the manner provided b y law advertise for sile in the of
taxes
but
official journal of t h e parish or municipality, provided there be an official journal m such property may be
parish or municipality, or, if not, then as is now or m a y be provided b y law for sheriff's sold
therefor;
sales, t h e property on which the taxes are due m the manner provided for judicial sales, procedure (sec.
a n d on t h e day of sale he shall sell such portion of the property as the debtor shall point 11).
out; a n d m case the debtor shall not point out sufficient property the collector shall at
once a n d without further delay sell the least quantity of property which any bidder will
b u y for the amount of taxes, interest and costs The sale shall be without appraisement
a n d the property sold shall be redeemable at a n y time during one year from date of
recordation of t h e t a x sale b y paying the price given including costs and 20 per cent
thereon.
Taxes on movables shall be collected b y seizure and sale b y the t a x collector of t h e Sale of movmovable property of the delinquent whether i t be the property assessed or not sufficient able p r o p e r t y
to p a y the t a x . Sale of such property shall be made a t public auction without apuraise- (idem),
m e n t after 10 days advertisement made w i t h m 10 days from date of seizure and shall be
absolute and w i t h o u t redemption.
If t h e t a x collector can find no corporeal movables of the delinquent t o seize he m a y
Le^ y on Inlevy ou incorporeal rights b y notifying the debtor thereof or he may proceed Dy s u m m a r y corporeal rights
rule i n t h e courts to compel the delinquent to deliver u p for sale property m his possession (idem).
or under his control.
All real estate exempt as well as taxable shall be valued at actual cash value, listed on Real
estate
the assessment rolls and submitted to the Louisiana t a x commission.
listed at actual
cash value (sec.

12).

Nothing in t h i s constitution shall prohibit the legislature from conferring upon muni- Special assesscipahties and other subdivisions t h e authority to levy and collect local or special assess- ments on real
m e n t s on real property for t h e purpose of constructing, pavmg, surfacing or otherwise property
(sec*
improving roids, streets, sidewalks, alleys, sewers or other similar vtorks of public 13).
improvement m pursuance of methods and regulations prescribed by the legislature
All provisions of t h i s constitution regulating the collection of state taxes and t a x sales Collectlon(sec.
shall apply to parish, district, municipal, board and ward taxes.
1*1).
For the purpose of assessment a n d taxation the legislature m a y provide a survey and Survey
and
m a p s of all r a i l prope-ty m the subdivisions of the State, and m a y provide t h a t parishes maps of
real
and municipalities shall p a y a portion of the cost not to exceed 60 per cent thereof.
property
(sec,
15).
Rollln? stoafe oDaratocl i n t h i s State, the o-roots of which have no domicile therein Rolling stock
shall be assessed b y t h e Louisiana t a x commission and shall be taxed for State purposes (sec. 1 6 ) .
only, a t a rate n o t t o exceed 40 mills on the dollar of assessed value.
Parishes and municipalities are prohibited from levying alicense t a x upon a n y vehicle No parish or loon which a license t a x for State highways shall be imposed.
cal license t a x
on vehicles (sec.
17).
T h a governing authorities of any municipality having over 40,000 inhabitants m a y E x e m p t dwelexempt from municipal taxes u n t i l December 31,1925, 5^000 of the value of all dwelling ling houses (sec.
houses built after t h e adoption of this constitution and actually occupied by the owner. 19).
Taxes m a y be levied on natural resources severed from the soil or water to be paid
Severance
proportionately b y the owners thereof at the t i m e of severance. Such natural resources taxes (sec. 21)
m a y be classified for the purpose of taxation a n d such taxes predicated upon either the
q u a n t i t y or value of t h e product a t the t i m e and place where i t is severed. N o severance
t a x shall be levied b y any parish or other local subdivision of t h e State.
No further or additional t a x or license shall be levied or imposed upon oil or gas leases Oil and gas
or rights, nor shall any additional value be added to the assessment of land b y reason leases or - rights
of t h e presence of oil or gas therein or their production therefrom* Provided, T h a t until (idem),
t h e legislature shall h i v e enacted laws carrying into effect the provisions of this section
all existing laws relating to severance t*vxes or licenses and to the s^sessment and taxation
of land producing oil or gas sin 11 be and r e n n i n m full force and effect. Notwithstanding
a n y legislative appropriation heretofore made or any allocation in this constitution made, Allocation of
t h e legislature shall allocate a portion of the severence t^x on oil or gas not less t h a n one- severance
tax
fifth of the amount collected therein to the parish from w i t h m which such t a x i s collected* on oil or gas to
Provided, T h a t the amount thus allocated shill not exceed 1200,000 to .*ny parish m a n y parishes (Idem),
one year. T h e legislature s h i l l provide for the distribution of the funds allocated to the
parishes under t h i s provision among the governing authorities having jurisdiction over
t h e territory from Tvithin which such resources are severed and t a x collected.
The public school funds of t h e State shall consist of (1) The proceeds of 24 mills of the State
public
taxes levied and collected b y the State. Provided, T h a t out of the portion of said taxes school
funds
collected in the c i t y of New Orleans £50,COO shall be paid annually to the Isaac Delgado (Art. X I I , sec.
Trade School. (2) The proceeds of the poll t a x which shall be applied exclusn ely to the 14).
support of public schools m each paribh m which collected and snail be paid b y the t a x
collector direcily t o the parish school board. (3) The interest on t h e proceeds of lands




152

TAXATION AND KEVENTJE L A W S — L O U I S I A N A .

granted bv the United States for schooi purposes and the revenues derived from unsold
portions thereof. (4) All funds and the proceeds of lands and property other than
unimproved land becmeithed, granted or escheated to the State not designated for any
other purposes. (5) Such other funds as the legislature may appropriate
ntefrihufinTi nf All school funds except the poll tax and the interest on pioceods of lands granted by
o . S f n n l ? tn the United StUes for tho support of public schools shall be distributed to each parish
!
H J 7 , S f m \ in proportion to the number of children therein between the ages of six and eighteen
parisnes iiuem;. y < n r S i T h e i G g l s i a t u r e ^ a l l provide for the enumeration of cducable children.
PorUTt s Iloul
apfirtni
police jury of each parish is hereby required and directed to lev y and collect in
addition to the general alimony tax elsewhere provided in this constitution an annual
f *
1 r Jl
tax ( m l . io).
t d x o f 3 m i ] ] s 0 Q t h o a s s s e s s e ( j valuation of all property within said parish, and pay as
collected tho proceeds thereof to the school board of the parish. Prottdcd, That when the
school board of the parish shall certify that a smaller tax will meet the needs of the schools
tho police jury &h ill levy and collect the tax recommended by the school board.
,nrtii M hiA
provisions hereof sh ill not apply to property w ltlun a municipality exempt under
**'
,«., exLstmg laws from parochial taxation but the govenung authority of each such munici« i/i
n
+ l wP 1 ! 1 ^ s shall annually levy, collect and pay to the parish school board of the parish in
uch
?l!lJmf
municipality is situated out of the proceeds of the general tax for municipal
^
''
purposes such millage as shall equal the rate levied hereunder by the police jury. None
of the provisions of this section shall apply to a municipality which under legislative
authority is actually conducting, maintaining and ^upportmp public schools of its owr
open to the youth of the parish in which such municipality is situated at a cost to the
parish school board not to exceed the per cipita spent by such parish boird for public
education, and which is levying, collecting and expending annually for conducting,
maint uning and supporting such public schools the proceeds of an annual tax of 3 mills
on the assessed \almtion of all property withm such municipality.
rjy f
. .
The Orleans Parish school boird or its successor in law shall l e \ y annually a tax not
l ax ror U r l e a v s t o
schools
7 m i u s 0 I 1 the dollar on the assessed valuation of all property withm the city of
}n
New Orle ins assessed for city tax\tion and shall certify the fict to the Commission Council
(sec. lb).
of the city of Nev Oile\ns or other governing body of said city which shall cause said tax
to be entered on the tax rolls of said city and collected in the manner and unde** the conditions and w ith the interest and penalties prescribed by law for city taxes. No portion of
said tax in excess of 5} mills shill be used except for tho purpose of purchasing, constructing, rep urmg and m u n t lining buildings foi pubhc school purposes.
Indebted n p s s T l i e Orleans P ^ i s h school bo ird may incur indebtedness and issue negotiable promisi n c n r r J S f n r s o r y note-*, bonds or other e\idence of debt to bear no greater r i t e of interest thmother
schools bv Or a b l e a s s a i d bonds, m J irun not more than 40 years, the principal and interest thereof paymunicipal
to
leans
ParVJh a n t l r e l i r i n
y determme, for the purpose of purchasing grounds, constriictmg
Srhool
Rna rll
P
S buildings for public school uses, based upon said
mills tax, and there
fide ml
shall be lev led and collected annually for the years during w hich any of said obligation?
1
may be outstanding a tax not exceeding said if mills sulhcient to pay the principal and
interest thereof.
Exempted from All obligations issued under this section shall be exempted from taxation of every kind
11 1 I U e s
taxation ffdpmV a t u l a
tment for persons non sui juris and as security for all public deposits.
Ri*\ enucV Vn" There shall be appropriated exclusively to the mamtenance and support of the
Drooriated
fJJr dLouisiana d State University and Agricultural and Mechanical College ail revenues
c m e d an
to
State university
derived fr<>m
seminary fund, the agricultural and mechanical
fluld
ot ler
and agricultural 1
* funds or lands donated or to be donated by the United States to
and mechanical
college; tax of ijj^
of t h e
assessed* valuation of all the tax able*)) rope r tv "1 nthe" State f b i itTfThe~proiee ds of
Jan"
e:cc
severance
tax
m f f ' 0 ^ , 1 , 1 1 any one year, the excels shall be transferred to the general
J
beginning
'
"
'7 J
~ ^
^
"
^ " *
*
i-.-*—V
-J
*
lAiJvn
A j ••
*
WV UbUlOW V anv. U Vi. iuoil^
H
UU iJHvw- —
J
resources up to SJ,000,000 shall be appropriated to the said Louisiana State University
aud Agricultural and Mechanical College "for its maintenance, support and improvement
and for the construction of additional buildings and equipment; Prottded. That there
shall be first reserved and appropriated annua'lv out of the nroteeds of said State severance tax or heense not exceeding $2o0,000 for the super, is1 on and collection of the tax
or liccnsc and the administration of conservation laws.
o
Limitittan nn oN: a t c d
parish of Orleans excepted, shall levy for parochial purposes on property
p a r o c h i a l i n ! m e x c c s swhollv within incorporated cities aud towns of the State having a population
*
of
in cities Vnd
inhabitants according to the last census which pro\ide and maintain
town* f Art XIV s> stems of street pavms auv general paioehial tax 111 excess of one-half the levy for
sec 8}
general parochial purposes. Proudcd, That this section shall not applv m a pansh
w hich had a general unbonded indebtedness on January 1,1921, until said'debt has been
^paid or funded into bonds.
Parish a s s e s s o r
Theic shall be a tax assessor elected by the qualified electors of each parish in the
(sec 91
Stato, Parish of Orleaus excepted His term of of! cc shall be four vears, and the legis*
*
lature shall define his duties, Ox his compensation and nro\ ide for lus election.
ParHh tav nnt 0 V N to d m
tax, e the a parishl l s 011 t h c d o l excepted, for'all purposes whatsoever shall
of Orleans I a r o f
C
on
to
exceed
4 m T
>e r 4 nU
assessed valuation. Tlus limitation
mills; e x c p D - s ll o nU T h ca PP 1 y
nor include any other tax levy elsewhere provided in this constitutions (see 111 t
leg^ature may authorize parishes and municipal c o l o r a t i o n s t o levy an
>' additional tax not to exceed 1 mill to run for not more than 30 vears on all taxable
propertv of said subdivisions for the purpose and impro\ement"of grounds and for
premium awards for municipal, district and r a n s h fairs
Municipal tax p ^ P *
oth-rwLsa provided m th.s constitution 110 municipal tax for all purposes
not to exceed 7 lwhatsoever shall e\ceed m any one >ear 7 mills on the dollar of assessed valuation,
nt
d
mills; exception m e I liltd to f> That where any municipality is bv its charter or b\ law exempt from pav(sec. 12).
parish taxes 01 under legislative autnonty maintains its own public schools it
may levy an annual tax not to cxceed 10 mills 011 the dollar of asse-sed valuation.
Tins section shall not apply to the city of New Orleans.
Political sub-' Mumcipal corporations, parishes, and school, road, subroad, sewora^, drainage and
divisions
may subaramage districts hereinafter referred to as subdivisions of the State may incur
Incur debt; an- d e b t0 1a1n d
negotiable bonds when authonzed by vote of a majority m number and
nual tax to meet ta™ s t ^ t c w h o property ataxpavers qualified to v ote under the constitution and laws of
a
voto at
n
same (sec. 1-4). h l s
election held for that purpose after notice published or




TAXATION AND REVENUE LAWS-—ILLINOIS.

153

posted for thirty days m such manner as the legislature m a y prescribe and the governing authorities of such subdivisions shall impose and collect annually m excess of all
other taxes a tax sufficient to p a y the interest annually or semiannually and the
principal falling due each year or such a m o u n t as may be required for any sinking
fund necessary to retire said bonds at maturity.
The legislature m a y by general law authorize the police juries t o create road districts Road and suband subroad districts composed of territory either wholly withm a parish or partly road districts in
withm two or more parishes, but no road district shall be created comprising the whole p a r i s h e s and
territory of a parish, and m a y b y general law authorize municipal corporations to s e w e r a g e d l s create sewerage districts whose territory m a y be less t h a n the territory of the munici- tricts in municipality; and m a y by general law and withm limitations and conditions herem con- palities may lntamed authorize road districts and subroad districts so created through the police cur debt (idem.)
jury or juries of the parish or parishes as the governing authority thereof to incur
debt and issue negotiable bonds for the purpose of opening, constructing, improving,
and maintaining public roads, highways and bridges m such districts and sewerage
districts through the governing body of such municipal corporation to incur debt and
issue negotiable bonds to construct sewers and sewerage disposal works for such districts.
The legislature m a y also by general law authorize the police juries of the respective Gravity drainparishes t o create g r a \ i t y drainage a n d subdramage districts composed of territory age and subeither wholly withm a parish or partly withm two or more parishes a n d m a y b y gen- drainage
diseral law authorize such drainage districts and subdramage districts through the gov- tricts (idem),
ernmg body thereof to incur debt a n d issue negotiable bonds to construct g r a \ i t y
drainage works
No debt shall be incurred a n d bonds issued therefor b y a n y subdivision hereunder Limitation on
for any one of the purposes herein pro\ided which, including the existing bonded debt I n d e b t e d n e s s
of such subdiMsion for such purpose excepting bonds issued and secured by an aero age (Idem),
t a x and bonds issued for refunding bonds, shall exceed m the aggregate 10 per cent of the
assessed valuation of the taxable property of such subdivision to be ascertained by
the last assessment for parish, municipal or local purposes previous to incurring such
indebtedness
Nothing herein contained shall be construed as prohibiting the legislature from Acreage
tax
authorizing gra\ lty drainage a n d subdramage districts to impose a n d collect an acre- (idem),
age t a x or forced contribution not exceeding 50 cents per acre per year for a period not
exceeding 40 years, and when authorized the go\ ernmg authority m a y incur debt a n d
issue negotiable bonds therefor secured by the said forced contribution tax; Provided,
T h a t the total a m o u n t of debt incurred or bonds issued shall not exceed m principal
and interest t h e aggregate amount to be raised by said forced contribution or acreage
taxes during the period for which the same is le\ led.
No bonds issued by any subdivision hereunder shall run for a longer period t h a n Bond
issues
40 years from the date thereof or bear a greater rate of interest t h a n 6 per cent per a n n u m (idem),
payable annually or semiannually or be sold for less t h a n par. Such bonds shall
become due a n d payable m a n n u a l installments beginning not more t h a n three years
after the date of issuance
The legislature shall have the power to enact general laws authorizing the parochial Special tax In
ward a n d municipal authonties of the State by a vote of the majority of the property aid of railways,
taxpayers m n u m b e r entitled to vote under the provisions of this constitution a n d m water transporvalue to levy special taxes in aid of railway enterprises, water transportation lines, tatlon, etc. (sec.
water works or electric light or power plants Provided, T h a t such t a x shall not exceed li>).
the rate of 5 mills per a n n u m nor extend for a longer penod t h a n 10 years, And provided further, T h a t no taxpayer shall be permitted to vote at such election unless he
shall have been assessed for property the year previous m the parish, ward, or municipality to be affected.
There shall be se\ en assessors in the city of New Orleans who together shall com- Assessors
In
pose the board of assessors for the parish of Orleans. One shall be elected from each city of New Ormunicipal district of the city of New Orleans, and they shall be residents of the dis- leans (sec. 20).
tricts from which they are elected Their terms shall be four years and they shall be
elected at the same time as the municipal officers of the citv of New Orleans.
There shall be one State t a x collector for the city of New Orleans who shall be State tax colelected for the term of four years and receive a salary of $6,000 per a n n u m payable lector In New Ormonthlv. The fees received from delinquent t a x debtors and for t a x research certifi- leans (sec. 21).
cates sh'all be paid into the State treasury.
The legislature of the State of Louisiana m a y enact necessary legislation for the pur- Legislation for
pose of causing to be drained a n d reclaimed the undrained marsh, swamp a n d over- reclamation and
flowed lands m the State, and for such purpose it is authorized to delegate the power d r a i n a g e
of
to such agent or agencies as m a y now exist or which may be subsequently created; s w a m p
lands
t o organize drainage or subdramage districts; to impose taxes a n d forced contnbu- (Art. XV, sec. 1).
tions on land benefited by such drainage.
A levee system as now organized or as hereafter created shall be maintained, and an State tax for
Annual tax not to exceed one-half mill on the dollar m a y be levied on all taxable property l e v e e s
(Art.
throughout the State to be applied exclusively to the maintenance a n d repair to levees. XVI, sec. 1).
For the purpose of constructing and maintaining levees, levee drainage, and for all D i s t r i c t tax
other purposes incidental thereto, the governing authority of each district m a y levy for levees and
annually a t a x not to exceed 5 mills on the dollar on all taxable property situated w ithm d r a i n a g e (sec.
the alluvial portions of said districts subject to overflow, and should the necessity arise 2).
to raise additional funds for such purposes the said t a x m a y be increased v, hen the rate
of such increase and the necessity therefor shall have been submitted to and voted for
at an election called for that purpose by a majority m number and value of the property
taxpayers of said district qualified to vote and voting at such election.
A t a x of three-fourths of a mill on the dollar or so much thereof as m a v be necessary Pension
tax
shall be levied for pensions upon all taxable property, and shall be assessed and collected (Art.
XVIII,
without charge. A n y surplus arising from said t a x shall be paid into the State treasury, sec. 3 ) .

SEC. 2. G e n e r a l p r o p e r t y taxes.—There are a number of eonsti- C o ^ t 1 I t l J ° a l
tutional provisions relating to the general property tax. (See sec. 1 , p r o v o n s ' *
Constitutional provisions summarized.)

63228—24

11




154

TAXATION A N D R E V E N U E

LAWS—LOUISIANA.

Property gen- All property in the State, except such as is expressly exempt, is
erally subject to g u b j e c t t o taxation for State, parish, and municipal purposes. The
taxation.
t e n n g „ r e a l e g t a t e » a n ( j "personal property" are held to mean and

include:

"Real estate."—Lan c city, town, and village lots; all things pertaining thereto, and
"
all structures, fixtures, and' other appurtenances, which pass to the vendee by the conveyance of the land or lot. All crops, whether garnered or growing, are regarded as
attached to the land.
.
"Personal" or "movable property."—All things other than real estate which have any
pecuniary value, all moneys, credits, investments in bonds, stocks, franchises, shares
in joint-stock companies or otherwise rights to cut and remove or uso standing trees or
timber from the lands of another whether the time to do so be limited or not, all standing
timber or trees owned by any person 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 person other than the owner of the land upon
which the trees or timber stand, the trees or timber, or the right to cut and use the samo
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 trees or timber are situated.

Exemptions are restricted to those specifically stated in the constitution.
One
assessSEC. 3. Assessment.—There is but one assessment for State, parish,
ment for all pur-eande municipal purposes, and that is made by the parish tax assessor,
&
xc
Ey wiiom'ma^e.
P t 3,8 specified below. The assessor makes up the list for each
'taxpayer, who is required to furnish all needful information and to
sign and swear to the list, but taxpayers in the parish of Orleans are
required to make a eworn return of their property. The oath also
covers the valuation of lands. The assessor m arriving at values must
acquaint himself with the amount of insurance carried and the purchase
price paid, and must examine the records of mortgages and conveyAt actual cash ances, books, and accounts. The assessment must be at actual cash
value as of Jan. value and is made on the 1st of March "on the basis of the condition
of things that existed on the 1st day of January." The words "actual
cash value" are held to mean the price at which any piece of real
estate or personal or movable property would sell for cash in the ordinary course of business, free of all incumbrances, otherwise than by
forced sale.
Penalties.
Any person who makes a false tax list may be punished as being
guilty of perjury, and failure to submit a list works estoppel of the
rights eof the taxpayer to. contest the assessments.
sions 1 reiatFngVo
^ t h r Provisions relating to the assessment are:
Exemptions.

assessment.

Brmk stock: Shares of stock of national banks, State banks, banking companies, firms.
or associations are assessed to the shareholders at the place where the bank is located
and at the value as shown by the books less the real estate taxed to the bank. The tax
is paid by the bank, companv, or association which is entitled to reimbursement from
the stockholders. Assets or banking corporations whose shares of stock are taxed are
exempt.
Domestic life insurance companies: All property and assets of domestic life insurance
companies are assessed as to a natural person in the parish or town where its business is
located in its charter.
Corporations: Corporations, other than the above, are assessed upon their property,
The
used ^
firms:
assessment of mercantile firms is based on the average capital
No deduction for money owed: No deduction from cash on hand is allowed for any
money owed.
Railroidst transportation, and telegraph companies: The real estate, roadbeds, roads,
iron, tracks, superstructures, excavations, and channels of railroads, canals, and other
transportation and telegraph companies, are assessed in the parish where located; all
other property is taxed at the principal office; but the rolling stock or movable property
of such corporations whose lines lie only partly within the State is assessed on the ratio
of miles in the State to total mileage.

commi^ion.

The State tax commission assesses, for State purposes, all taxable
property, and prescribes the method and forms of assessment rolls.
By police Jury t h eSEC. 4. Equalization.—The tax commission fixes and equalizes
of
Smm^iin.
all taxable property for purposes of taxation at not to
exceed the actual cash value. The police jury sits as a board of reviewera of assessment for State taxation subject to the final approval of the
commission.
parish t h e r e is a
P a r i s h b o a r d o f equalization composed of
xation. e q o -three citizen taxpayers and qualified electors, who serve for a term of
lour years, and two of whom are elected by the police jury and the
third selected by the tax commission. The board reviews and adjusts
assessments and hears contests of correctness' of valuations by taxpayers; also advises and assists the assessor in fixing the valuation of
&
property.




TAXATION AND REVENUE L A W S - — I L L I N O I S .

155

In the parish of Orleans the board is composed of the board of asses- In parish of
sors and three members of the commission council of the city of New 0 r eans#
Orleans.
SEC. 5. Tax rates.—The taxes for State purposes in the aggregate State tax 5i
amount to 5-J- mills on the $1 of the value of all property assessed at ^gn-owned roilactual cash value. In addition foreign-owned rolling stock used in ing stock, 25
the State is taxed at 25 mills on each $1 of valuation.
mills.
Parishes may levy not to exceed 4 mills on the dollar for general Parish tax for
purposes, exclusive of schools, except in the parish of Orleans.
poses6, Vmills!U>'
Taxes for specific purposes may be levied as follows:
For specific
Gas-manufacturing plants, etc.; fairs: In parishes and municipalities, upon authorization P u r P o s e s *
by popular vote, not to exceed 5 mills per annum for the purchase or construction of gas
manufacturing plants, pipe lines, or similar works, and not to exceed 1 mill per annum
for 10 years for a parish or municipal fair.
Canals and watercourses. Any parish, with the exception of the pan«h of Orleans,
may, upon like authorization, levy a special tax for the construction of canals or the
improvement of watercourses for navigation purposes, and m a y cooperate with the
Federal Government for such purposes.
Roads, bridges, etc.: Any parish, municipality, or school, road, sewerage, or drainage
district may, upon authorization by popular vote, levy a special tax for the construction
and maintenance of roads, bridges, public buildings, drains, levees, and other public
improvements authorized by the legislature, m the case of parishes and municipalities;
public buddings in school districts; roads and bridges m road districts, or sew erage and
drainage \\ orks m sewerage and drainage districts.
Bond issues, limitations* Taxes levied must be sufficient to pay the interest and principal falhrg due each year on the bonds issued for such purposes, and the latter shall not
run for more than 40 years, bear more than 6 per cent interest, nor exceed 10 per cent of
the valuation, when combined with other existing bonded indebtedness.

The mayor and board of aldermen of every city (except New Or- Municipal tax
leans), town, and village are empowered to levy for general revenue special'taxes 5
purposes not to exceed 7 mills; special taxes for giving additional sup- mills; for bond
port to public schools, erecting and constructing public buildings, issues, 10 mills,
bridges, sewerage work, and other improvements in aid of public
improvements or railway enterprises not to exceed 5 mills in any one
year and continuing for not more than 10 years; and not to exceed 10
mills for payment of interest on public bonds for a period not to exceed
40 years.
SEC. 6. Collection.—All taxes are collected by the sheriff (in Or- By sheriff; in
leans Parish by one tax collector). The lien for taxes attaches on the by oneScollector!
day the tax roll is completed and filed with the recorder of mortgages, when taxes
which is to be as soon as possible after September 1 (June 1 in case of the become lien,
parish of Orleans), and this lien becomes a prior mortgage on December
31, at which time taxes begin to draw interest at 10 per cent per annum, When payable;
Taxes on movable property are payable on the first day of the month {^jjJiency?1
next succeeding the filing of the tax roll, but forced collections are not
made before October 1, unless the collector fears they may be lost.
In the case of delinquent taxes the taxpayer bears the expense of notice, advertisement, and sale. Taxpayers may point out the particular
parcels of property to be sold, but the tax collector may seize movables
without notice.
Tax collectors, except the tax collector of the parish of Orleans, are c o l l e c t o r ' s
paid by commissions as follows:
commissions.
Five per cent on first $75,000 collected; 2 per cent on the next $45,000, and 1 per cent
on all amounts o^ er $120,000 collected, but no collector m a y recen e more than S5,000 per
annum for the collection of all taxes. The tax collector of the parish of Orleans receives
a fixed salary of $6,000 per a n n u m . Regular fees are charged for seizure and sale of
property.

SEC. 7. Poll taxes for school purposes. The constitutional poll Poll tax for
tax of §1 is collected by the collectors of taxes and by them paid over P ™ " fielI00ls*
to the parish for the maintenance of public schools of the parish in
which collected.
SEC. 8. I n h e r i t a n c e tax.—A State tax is levied on all inherit- inheritances
ances, legacies, and other donations causa mortis to the direct descend- ra es
subject to tax;,
ants, ascendants, or surviving spouse of the decedent at the rate of 2
'
per cent on all amounts between $5,000 and $20 000 in value, and 3
per cent if over $20 000 in value; on all dispositions to collateral relatives, 5 per cent on the actual cash value between §1,000 and §20,000
and 7 per cent if over $20 000; on all dispositions to strangers, 5 per
cent if between §500 and §5,000 in value and 10 per cent if over §5,000.




156

Exemptions.

TAXATION AND REVENUE L A W S — L O U I S I A N A .

The following exemptions are allowed:
1. To any ascendant, descendant, or surviving spouse of decedent, 55,000 or less in
value of property transferred.
2. To collateral relation of decedent, §1,000 or less.
3. To strangers in the blood, S500 or less.
.
.
4 All devises or transfers made to any educational, religious, or charitable mstltuticns
in the State, or to the State or.any subdivision thereof for public purposes.

Interest at the rate of 1 per cent per month begins to run 6 months
a f t e r th(J d e a t h o { ^
d e c e d e n t a n d at 2 per cent per month 12 months
_
thereafter.
e
e
0r
The
nnbi°ic lchools
inheritance tax is distributed to the parishes for the sole use of
the public schools.
state license SEC. 9. Business, occupational, professional, and misceHanetaxes.
0 l l s license taxes and fees.—License taxes are imposed by the State
upon corporations, associations, and individuals as follows:
0 n
business6 acUv£
business activities—

i s chargeable.

H®8*

Agencies for steamboats, drays, trucks, cabs, livery stables, undertakers, toll bridges
ferries, stevedores, and billposters, motor vehicles for hire, or electric laundry: In 18
classcs based on gross annual receipts, the lowest amount being less than 5750 and the
highest $100,000 or more, the rates ranging from 85 to 5400.
Agents for railroad and steamship tickets: Representing one company, 525; two companies, $40; three or more companies, 550.
Auctioneers, public, liccnsc fee, 525 (credited to public school fund): License renewable
everv Ave years.
Banks: in 21 classes, according to capital and surplus the lowest class consists of those
with a capital and surplus of 525,000 or less, and the highest, of $5,000,000 or more. The
rates range from 550 to $5,500. Private banks, in four classes, according to capital invested. The lowest class consists of those whose capital is under 8150,000 and the highest of those whose capital is $500,000 or more. The rates range from Si Oft to 5600.
Benevolent or fraternal societies, which solicit membership from hodse to house, m
four classcs, according to gross annual collections: The lowest consists of those whose
gross annual collections are 520,000 or less, and the highest of those whose gross annual
collections are 550,000 or more. The rates range from $150 io 5375.
Billiard and pool tables and bowling alleys, $15 for each table or alley.
Business of gas light, electric light, and waterworks companies, shoot the chutes, miniature railroads, saw mills employing 10 or more hands, telegraphing (including local and
district telegraph), telephoning, express companies, cotton compress or ginnery, cotton
pickery, slaughterhouse, distillery rectifying alcoholic or malt liquors, brewing ale, beer,
porter, or other malt liquors; manufacturing tobacco, cigars, and cigarettes; reilning
sugar and molasses, or either of them; manufacturing cottonseed oil, oil cakc, or cottonseed meal. With certain exemptions, in 20 classes, according to gross annual receipts—
the lowest consisting of those whose gross receipts are under 515,000 and the highest of
those w hose gross receipts arc 52,500.000 or Ov er. The rates range from $25 to 57,500. p
Common carriers and public utilities: In addition to all other taxes and charges, inspection and supervision fee as follows: 52 pet 81,000 for first 510,000 of gross receipts
within the State, if over 55,000; Si per 51.000 if said receipts are between 515,000 ana
5350,000: $1 per St,000 if over 5150,000 on the first *350,000 and 75 cents per 51,000 on the
excess over §350,000; minimum fee, 510; maximum fee, $500.
_
Contractors: In 9 classes, based on gross annual receipts ranging from less than 510.C00
to 51,000,000 or more, the rates ranging from 512.50 to 5350.
Debenture, redemption, loan, and investment companies. In 10 classes, according to
gross receipts, tho lowest consisting of i hose whose gross receipts are 510,000 or less; the
highest, those whose gross receipts are 5300,000 or more. The rates range from 575 to
53.000.
Factors, commission men, brokers, master builders, and mechanics: In 17 classcs
thelowestclassconsistsofthosewhosegrossannualcominissions are 55,COO or under; the
highest, those with commissions of over 5250,000. The rates range from 530 to 52,100.
Fishing industry: Resident dealers buying or selling fresh-water fish other than game
fish for local consumption—less than 50 barrels, 55; 50 to 100 barrels, 515; 1C0 to 150,525; 150
to 200, 530; 200 to 250, 540; more than 250, 550; shipping "to any place in the State"
not more than 50 barrels per month, 525; 50 to 100 barrels, 550; more than 100 barrels,
5100; ahippine "within or without the State*' not more than 50 barrels per month,
550; 50 to 100 barrels, 5100; more than 100 barrels, 5200. Nonresident dealers buying or
selling fresh-water fish other than game fish for local consumption—less than 50 Darrels
Eer month, 525; 50 to 100 barrels, 510; 100 to 150 barrels. 850; 150 to 200 barrels ,870; 200 to2c0
arrels, 5S5; more than 250 barrels. 81.50; shipping within or without the Stateless than
50 barrels per month, 5100; 50 to 100 barrels, $200; more than 100 barrels, 5400; one-half
these amounts if shipped "in" the State. Vessel* used in purchasing fresli-water fssn,
open skiff, if propelled by gasoline engine, 55 annually; boat not over 5 tons, 520 annually;
boat 5 to 10 tons, 530; boat more than 10 tons. 540. Residents buving and selling
diamond-back terrapin, 525; buying, selling, and shipping, 5100. Nonresidents, buying
selling, or shipping, 8200. Canning or on sales—Resident, 10 cents per barrel; nonresident, 20 ccnts per barrel. For drving purposes—Residents in State, 35 cents per 100
pounds; nonresidents, outside State, 1 cent per pound. Factory for canning and packing
shrimp, annual license, 525. Drying platform for drying shrimp, annual license, $2.50.
(alse see miscellaneous licenses).
Foreign corporations: Authorization to do business.one-twentieth of 1 per cent of the
capital stock employed in the State, but not le?s than 510 nor over 82,500. Banks and
ban kin 2 institutions, 2J percent on gross profits of monev loaned and exchanged, bought,
or sold, but with a minimum of 51,000: this minimum does not apply to those companies
or contortions lending money, secured solely by mortgage on real estate. Telegrapn
companies, 83 per 81,000 of gross receipts: telephone companies, 55 on each
°r
gross receipts, electric light and power companies, business of renting motors, fans, ana




TAXATION AND REVENUE LAWS—LOUISIANA.
other electric appliances, $5 on each SI,000 gross receipts, express companies, $10 on
each Si,000 of gioss earnings, sale of coal oil, petroleum, naphtha, benzine, tuipentme,
or other mineral oils, S7 per St,000 of such sales, dealer m meats, cured, salted, six okea,
or canned, 52 per $1,000 of such sales, dealers in meats, cured, salted, smoked, or
canned, $2 per SI,000 of proceeds. These licenses are pajable at the principal place of
business.
Gasoline, dealers, 1 cent per gallon on all sold for direct use.
Hotels and lodging houses: In 17 classes, according to the number of rooms i h e
lowest. 6 to 9 rooms (under e exempt); the highest, 700 or more The rates range fiom
>
620 to $2,100 Lodging houses pay b0 per cent and boarding hoases 60 pei cent of rate* of
hotels, in towns of 10,000 or less, one-half of above amounts.
Insurance companies (a) Life and accidcnt compames, in 149 classes, according to
gross premiums received in the State The lowest consists of those whose gi oss premiums
are less than 5*0,000, and the highest those whose gioss premiums are $1,500,COO or more.
The rates range from $140 to 510,800. (&) Fire, marine, and othei insurance companies,
m 30 classes, according to gross premiums received m the Hate". The low est ccnsi-ts of
those whose gross premiums are $15.C00 or less, and the highest those whose gioss premiums are b30f),()00 or mote. The:ates i ange from $180 to $V00. Plate glass and steam
boiler inspection insurance companies pay one-third of such rates Life, accident, sick
benefit, or physical disability msuranco companies doing business on the fraternal plan,
are granted licenses or renewals upon payment to tho Secretary of State, of the sum
of $25
Itinerant horse traders, $100 in each parish where doing business
Labor agents, annually 85G0 but if ag^nt keeps a regular office in city or town and transacts all his business there, fee is only $25
Liquor dealers. Wholesale distilled spirituous, vinous, malt, or other liquors containing alcohol, and not sold in violation of United States or State laws Divided into 12
classes based on gross sales. Lowest, less than $10,000, highest, $500,000 or more, rates
range from $60 to 51,375 Retail in 18 classes Lowest, less than $1,CC0, highest, S2C0,(XX)
or more, rates, $5 to SI,000. Manufacturers of same in 24 classes, according to gross
annual receipts. The lowest cla*s consists of those with receipts less than $;0,C00 per
annum, for which the tax i*. $25, and the highest class consists of those whose receipts are
$10,000,000 or more, in which case the t o \ is $10,000.
Meicantile business* Wholesale, in 18 classes, the lowest class consists of those whoso
gross sales are $100,000 or less, and the highest of those whose gio^s sales are $7,000,000 o*
over. The rates lange from $50 to $4,200 Retail, m 25 classc** the lowest class consists
of those whose gross sales are $5,C00 or less, and the highest, of those whose gross sales are
$3,500,000 or over. The rates range fiom $5 to $ 1,200. Same for restaurants and coffee
or eatmg houses
Money lenders If capital m use is more than $25,000, S500, less than $25,CC0, $250
Oyster fishing and industry Rentals of leased warer bottoms and natuial reefs, between $1 and $5 per acre annually. Vessel or boat engaged in oyster industry of one or
moie tons, 50 cents per ton Taxes on oysters canned, packed, purchased, or gathered
from leased water bottom*, 2J cents per barrel, 3 cents per barrel if gathered from natural
reef. Annual licenses: Canning, $1C0 Buvins for resale and shipment, $25 when 10 or
more shuckers employed, between 5 and 10 shuckers, $15, when 5 or less shuckers, $10;
when no shuckers are employed and oysters are handled in the shells, $10, when not more
than 10,000 barrels are bought, shipped, and sold per annum—$15, between 10,COO and
15,000 barrels, $20, between 15,000 and 20,000 barrels; $25, over 20,000 barrels. Licenses
for vessels purenasmg oysters for resale to make up a cargo* Less than 5 tons, $10 annually, 5 to 10 tons, $15, over 10 tons, $20. Oyster dredging license, $25 for each sailing vessel, $50 for each power vessel
Pawnbrokers In six classes* First class, capital $250,000 or more, $3,000; second class,
capital $ 00,000 to
0,000, ?2,090, third d i s s , $75,000 to $100,000, $1500, fourth cla*s,
$'0,000 to $75,000. $1,200; fifth class, $25,000 to $50,000,2600, sixth class, less than $25,000,
$300
Peddlers and hawkers, other than vendors of ice- On foot, $50; on horseback, $60, onehorse vehicle, S75, two-horse vehicle or automobile. $1C0, water craft, $2l0, peddlers of
poultry, eggs, vegetables, and fruit pay one-fifth of such graded license, no chaige for
venJUng own produce
Pistols, rifles, and cartridges: Wholesale dealers, gross receipts, $10,000 or more, $50;
$5,000 to $10,000, $55, unierS',000, $25, the foregoing licenses do not apply to 22 and .25
caliber rifles, and .22 and .25 caliber rifle cartridges Retail dealers, gross receipts, $5,000
or more, $200, $2,500 to $5,000. $150, under $2,500, $100.
, Railroads: Urban horse, steam, gas, or electric: Forty-five one-hundredths of 1 per
cent of the annual gross receipts but in cities of less than 50,000 inhabitants, three classesfirst class, gross receipts $25,000 or over, $120, second class, gross receipts over $3,000 and
under $25,000, $60, third class, gross receipts, 5*^,000 or less, $20.
Soda water, coco cola, ice crcam, confections, etc.: In 18 classes, according to gross sales.
The lowest consists of those whose gross sales are less than SI,COO, and the highest, of those
whose gross sales are $200,000 or more. The rates range from $5 to $1,000
Sugar and molasses, storage. In nine classes, according to gross annual receipts. The
lowest consists of those whose gross receipts are less than $3,000, and the highest, of those
whose gross receipts are $20,000 or more The rates range from $90 to 51,200
Theaters, opera houses, moving-picture exhibitions, etc * In 27 classes, based upon
ross annual receipts; lowest, less than $2,500, highest, $550,000 or more, rates, $10 to
1,700. In cities of 25,000 inhabitants or over—For any place w here cancan, codache, or
similar female dancing or sensational performances are held, $5 000; in other cities. $2,500.
Trading-scamp compames: Four classes. When gross receipts are more than $200,000,
license, $10,000; $150,000 to $200,000, $8,000; $100,000 to $150,000, $6,500, less than $100,OGO,
$5,000.
Transfer and express lines, except railroads running out-'de of cities and towns, tugboats, collection agencies, storage warehouses, and landings: In 10 classes, according to
gross annual receipts. The lowest consists of those whose gross receipts are under
$25,000, and the highest, those whose gross receipts are $500,000 or more. The rates range
from $35 to 5430. warehouses receiving less than $350 are exempt.
Traveling vendors of stoves, lightning rods, clocks, etc.: In two classes. First class,
gross sales, $2,000 or more. $200; second class, less than $2,000, $150.
Warehouses (farmers')* License, $1 per 1,000 cubic feet, manager's examinations, $5;
license, $10; inspection, not over $30.

f




158

TAXATION A N D REVENUE LAWS—LOUISIANA.

Payable Jan. License taxes are due and pavable on January 2 of each year and
2; delinquent b e c o m e delinquent on March 1. "
'
Municipalities Municipalities levying license taxes equal to those levied by police
exempt from juries are exempt from payment of parish licenses, provided such taxes
S n
c e r t a i n cases! * are used for street improvements, building of levees, waterworks, lights,
c
* sewerage, street railways, or public-school purposes.
D a i r y m e n , Dairymen who sell produce from their dairies for wholesale purposes
farmers8'excmpt* are exempt from all license taxes or inspection fees. Truckers, farmers,
* or producers of fruit, vegetables, grain, or meats are exempt from payment of any license tax or inspection fees if they sell their produce
direct to consumers.
Ex-Cotifederhonorably discharged Confederate soldier may exercise any of
8
emVfrom cm* the following privileges (in any parish) without payment of the prmtatn i i c e n s e lege tax or license: Auctioneer, barber, bicycle dealer, contractor,
taxes.
cotton weigher, magic lantern, feed stable, real estate agent or broker,
lunch stand, restaurant, peddler, news stand, or merchant, when stock
of goods does not exceed $1,000: Provided, Such person does not own
property in excess of $1,000.
Occupational
2. Occupational and professional licenses for which examinations
fe
Iic2nse?; |x2mi!are usually required by State boards of examiners:
nations.

Miscellaneous

licenses.

Accountant, certified public, $25.
Chiropodist, $15; reexamination, $2.
Civil engineers and surveyors, certificate, $1; registration b y diploma, or examination, $25; registration by certificate of other States, $15; annual fee, civil engineer, S3;
surveyor, SI.
•
Embalmers and undertakers, S15; annual renewal, $5.
Fire insurance broker and adjuster, 120.
Midwife, S10.
Nurse, trained, 310.
Optometrists, 525; annual licenso, $2.
Ornithologists, SI.
Pharmacist, Si5; annual renewal, SI.
Physician, $25; certificate, $1; temporary permit, $10.
Physicians, attorneys at law, editors, dentists, oculists, photographers, jewelers,
publishers, architects, engineers, decorators, etc., are required to pay professional taxes,
graded into 18 classes according to annual earnings. T a x ranges from $5 to $200.
Real estate brokers, business chance or curb brokers, §10; annual renewal, $5. Real
estate salesman, $5 annually.
Shipping master for each port (to bo paid to the secretary of state), $5.
Teachers: First-grade a n d special high school certificate, §2; second grade, $1.50; also
$1 on examination to be credited to current school fund of the parish; third grade. Si;
approval of college or normal school diploma or first-grade or hfe certificate earned m
another State, $2.
Tester of milk or cream, $2.40 annually.
Veterinarian, examination, $10; certificate, $5.

3, Miscellaneous licenses,
Boxing contests: Five per cent of gross receipts.
Dogs: $1 for male: S2 for female, and 25 cents additional for registering tags, paid into
general road fund of the parish in which licenses and penalties are collected.
Fish and game licenses: Fresh-water fishing. For each seine measuring less than 300
feet in length, $25 per annum; 300 to 600 feet, $50: 600 to 900 feet, $100; 900 to 3,000 feet,
$200. For use of hoop nets, 1 to 10, $2, and $1 additional for each additional hoop net.
Licenses for salt-water fishing, including shrimp: Seines 40 to 200 fathoms long, $10; 200
to 300 fathoms, $15; over 300 fathoms, $15, and 32 for each additional 20 fathoms. Nonresidents charged for salt-water shrimp fishing: Seines 40 to 200 fathoms long, $50; 200 to
300 fathoms, S75; over 300 fathoms, $75, and $5 for each additional 20 fathoms. Licenses
for permanent (trammel) nets: Not over 300 feet in length, $25; 300 to 750 feet, $50; 750
to 1,200 feet, $100. Trawls: For every trawl operated for catching shrimp for residents,
annual license fee, $10; for nonresidents, $25. Hunting; Residents, license fee of Si;
nonresidents, $15; persons hunting for profit, $10; deer or bear hunting; nonresidents,
$50. Severance tax of 2 cents on the dollar of value of all skins or hides taken from any
wild fur-bearing animal or alligator, paid through department of conservation. Annual
license, trapper, $1.25; buyer, $5; resident dealer, $25; nonresident dealer, S50. License
to raise a n a sell elk, deer, fur-bearing animals, wild game, birds, and waterfowl, $5 annually.
Museums, menageries, circuses, traveling shows: Divided in 12 classes, according to
number of attaches. The lowest is one person: the highest, 200 or over. The rates range
from S35 to SSQO;
Public hnlls for balls or entertainments: I n nine classes, based' upon the number
of persons the place is capable of entertaining: Lowest, less t h a n 200;' highest, 2,000 or
more: rates ranse from $20 to $250.
jRace tracks: License graduated upon daily receipts from admissions paid by spectator*
and entrance fees charged for tho horses. Receipts, $12,000 or more, $250 per day; $10,000
to S 12.000, $200; $8,000 to $10,000, $150; less t h a n SS,000, S100.
. „
Stallions and jacks: Original fee, $2; annual renewal, SI; transfer of ownership 50
cents.

4. Fees collected by officials and paid into the State treasury:
Certain f e e s
Banks: Examination—For the purpose of creating a State banking fund, every State
payable i n t o banking association, savings bank, and trust company is examined a n d assessed fees
State treasury, graded according to aggregate amount of the entire resources of each such corporation




TAXATION A N D REVENUE L A W S - — I L L I N O I S .

159

as follows Gross assets- Less than 575,000, $20, between $75,000 and $1,000,000, S25 to
$90, $1,000,000 and $10,000,000, $100 to $440, $10,000,000 and $20,000,000, $470 to $715; $20
for each additional $1,000,000. Additional fee of $20 for each branch office.
Brands and marks of ammals Recording fee, 25 cents.
Candidates in primary elections: Federal or State office, $100. District or parish
office, $5 Ward office, $1.
Commercial feeding stuffs: Inspection, 25 cents per ton sold.
Commercial fertilizers' Inspection, 25 cents per ton sold.
Cooperative agricultural, liiestock, dairy, or horticultural and similar associations. Articles
of incorporation or amendments, $10. .Report of proceedmgs on dissolution, $2. Articles
of association, $10, amendments, $2.50, report of proceedmgs on dissolution, $2.
Corporations. Organization tax, business corporations, one-twentieth of 1 per cent of
capital stock and a like tax on any subsequent increase; but m no case less than $10.
Insurance companies: For purpose of supporting a "fire prevention bureau," fire
insurance companies doing business in the State are assessed a proportionate part of the
expenses of maintaining such bureau and one-half of 1 per cent of gross annual premium
receipts to enable the fire marshal to perform the duties of investigating fires and examining dangerous premises Foreign fire insurance companies pay annually $1 on each
$100 of premiums written on fire insurance withm State, such funds to be paid over to
municipal treasurers for sole purpose of aiding local fire departments. For purpose of
defraying the expenses of the State insurance rating board, and the expenses of the fire
marshal of the State, a license t a x of two fifths of 1 per cent is levied on the business of
each fire, tornado, and wind storm insurance company, m addition to the State license,
on the total amount of its annual premiums (less return premiums and reinsurance in
authorized companies). Property owners soliciting insurance on their own property
from companies not authorized to do business in the State are required to pay a license
fee of $20 to the secretary of state and an additional tax of 3 per cent on gross premiums
(less return premiums).
Investment securities (blue sky law) Annual fee, $25; annual registration fee for each
agent, $5. Fee for filing application for sale of each security, one-tenth of 1 per cent of
face value thereof b u t not less than $25 nor more than $200.
Registrar of State land office, fees collccted by Field notes, 25 cents per hundred words.
Certified copies of patents, check maps, redemption and cancellation certificates, $1
each. Copies of records or abstracts, 15 cents per hundred words and $1 additional for
certificate. Original patents, $2 each certilcates of land sold, 25 cents for each 40 acres.
Application-fee for homestead $5 when entrv is SO acres or less; $10 when entry is for
more than SO acres. Fee for patent to homestead, S5.
Severance tar: License tax of 2 per cent of gross value of total production of natural
resoarces from soil or water, including all forms of timber, turpentine, and other forest
products minerals, such as sulphur, salt, coal, and ores, also marble, stone, gravel, sand,
shells, and other natural deposits, excepting oil and gas on which the severance tax is
3 per cent. Taxes are collected quarterly and paid into the severance tax fund of the
State, under the supervision of the supervisor of public accounts; one-third of the taxes
on oil and gas goes to the parish schools of the parishes from winch such taxes are collected, but not to exceed 5200,000 to anv one parish m one year.
Motor leJni lev Motor vehicles of the first class, i. e , those charging no fee for carrying,
6S cents per horsepower (minimum, $15)- second class, I. e , used for freight and hav mg
a e a r n i n g capacity of 750 poands or more, a fee based upon the carr> ing capacity plus
6? cents per horsepower, as follows (minimum, $25), 750 to 4,000 pounds earning
Capacity, $10 per 1,000 pounds, 4,001 to 5,000, S12.50, 5.001 to 6,000, $15. 6,001 to 8,000,
$20, 8,001 to 10,000, $25, for vehicle operated only m a city of 10,000 or more inhabitants
the rate is *10 per 1,000 pounds third class, I e , carrying passengers for hire, a fee based
upon the passentrer-carrving capacity plus 68 cents per horsepower, as follows (minimum, $25) 1 to 7 passengers, $2 for each passenger, 8 to 25, $3; 25 or more passengers,
$5 each. Motor vehicles with a carrying capacity greater than 10,000 pounds pav above
the second class rate, S150 per 1,000 pounds increased carrying capacity plus 6S cents
per horsepower unless operated exclusively in cities of 10,000 or more population.
Motor cvcles, So; chauffeur's license, $5; cities of 40,000 or more population may re mire
an additional license certified copies of licenses or certificates, 25 cents new license
plite, . License plates to dealers and manufacturers, five pairs, $2 per pair, and one
annual license fee on each type of vehicle manufactured or for sale. Motor vehicles owned
by nonresidents from reciprocating States are exempt for 90 days. Log wagons operated
on State highways $10 per month. Other vehicles drawn by animals for hire: For
freight, 25 cents per 100 pounds carrying capacity, minimum, $2 50, for passengers
$2 50 for each vehicle.
'

Parishes may levy license taxes at rates not to exceed those levied t, a x e s
Parish license
by the State.
Municipalities may require the same licenses as the State, but the Municipal JIrates may not exceed the State rates.
censes.
SEC. 10. No income tax.—There is no income tax in Louisiana.
Noincometax.
SEC. 11. School revenues.—Taxes and revenues for school pur- Provided in
poses aie provided for m accordance with the requirements of the co^stUnYional
constitution. (See constitutional provisions summarized.)
requirements.
SEC. 12. Districts in which special taxes and assessments
may be levied.—Police juries of the various^ parishes are authorized
to divide their parishes into navigation districts in charge of naviga- Navigation
tion commissioners whose duty is to improve navigation. Navigation districts; spedistricts may assess, levy, and collect taxes the same as State and m i assessm<*u».
parish taxe3 are levied and collected.
The levee commissioners of the several levee districts of the State xJ^A® ® dIs r
are empowered to levy at any meeting at which there is a quorum by a bo £ d y j ^ * , a n
majority vote of the commissioners present at such meeting all district




160

TAXATION A N D R E V E N U E

LAWS—LOUISIANA.

levy taxes authorized by the constitution. Whenever the comniasioners shall deem it necessary to increase the rate of taxation beyond
the limit named in the constitution, they shall by a majority vote
pass a resolution setting forth the reason therefor and ordering such
rate of taxation as they may deem necessary, to be submitted to a vote
of the property taxpayers of their districts. Levee commissioners
may issue bonds payable within 50 years and bearing interest at not
to exceed 6 per cent per annum. A sufficient tax to pay the interest
and to refund the bonds when due shall be levied.
S h e r i f f ex- The sheriff of each parish wholly or in part situated within the limits
officio collector. o f Q n e o f t h e l e y e e d i 3 t r i c t s {,g e x 0 ffi c i 0 collector of all local assessments
or forced contributions authorized by the levee commissioners.
Drainage and These districts are organized as bodies corporate by the police juries
1
tricts;* " a c r e a g e t h e various parishes and are in charge of a board of five drainage
tax of 25 cents, commissioners, appointed by the police jury, upon recommendation
of a majority of the landowners. The board shall, immediately after
organizing, levy an acreage tax not exceeding 25 cents per acre and
annual taxes thereafter for maintenance, for completion of the "plan
of reclamation," and for payment of the amount accruing on bonds,
Bond issues, if any. Bonds for construction and other necessary drainage purposes
may be issued by the board of commissioners, payable within 40
years and bearing interest at not to exceed 0 per cent per annum.
Collections by The taxes are collected by the sheriff who is ex officio tax collector,
8 cr
*
and who receives for his services a commission of 1 per cent of the
amount collected and paid into the treasury of the drainage district.
Koad districts; Parish-wide road districts, road districts, and subroad districts, are
011 s
*
organized by the police juries of the various parishes, as bodies corporate, under a board of supervisors composed of the police jurors
representing the ward or wards of which the district is made up, the
member or members of the school board, and one member to be
appointed by the police jury. Bonds for road construction may be
issued payable within 40 years and bearing interest at not to exceed
5 per cent. A sufficient tax to pay the interest on the bonds and to
refund same when they mature, must be levied by the police jury.
Special tax of A special tax of not to exceed 5 mills on the dollar of valuation may
maintenance08^ a I s 0 b e l e v i e d > i f P r o Perty owners so elect, for maintenance and upkeep
of roads. Assessments and collections of road taxes are made the same
as parish taxes.
e
e d
trU tTmav be ls- o n e o r m o r e
Incorporated cities, towns, and villages are authorized to create
tabiished; bond
sewerage districts within their respective limits under
issues and tav the control of a board of sewerage commissioners, consisting of five
levies.
members, to be selected by vote of the property taxpavers. "For the
purpose of acquiring or installing sewerage systems or plants, the board
is authorized to issue bonds in pursuance to the provisions of the constitution and to levy sufficient taxes for all purposes.
Collections, # The tax collector of the municipality creating such sewerage district
is ex officio assessor and collector of the sewerage taxes and assessments,
collection being made in the same manner as other special municipal
taxes.




MAINE.
Sec.
1 Constitutional provisions summarized
2 General property t a x e s . . . . . . .
3. Assessment
4. Equalization
5. T a x rates
6„ Collection
7. Poll taxes....

Page.
161
j.61
162
163
Ifc3
164
165

See.
8 Inheritance tax
165
9. Corporation taxes
166
10. Business, occupational, professional, and
miscellaneous license taxes and fees
167
11. No income tax
169
12. School revenues
169

SEC. 1. C o n s t i t u t i o n a l provisions summarized.—No tax or duty
tax without
shall be imposed without the consent of the people or their representa- (£?t l s e c ^ )
tives in the legislature.
While the public expenses shall be assessed on polls and estates, a .General vaiuageneral valuation shall be taken at least once in 10 years.
y^Jak f j g g
sec. 7).

All taxes upon real and personal estates shall be apportioned and Assessment to
assessed equally according to the just value thereof, but the legislature Jul rat^nily^be
may levy a tax upon intangible personal property at such rate as it fixed for intandeems wise and equitable without regard to the rate applied to other (sec
property
classes of property.
*
The legislature shall never in any manner suspend or surrender the
surrender
power of taxation.
( L c ^ g P ° W€r
The legislature shall not create any debt or debts, liability or liabili- Limitation on
ties}> which shall singly or in the aggregate, with previous debts and indebtedness
liabilities hereafter incurred, at any one time exceed $800,000 except (see. 14).
for the purpose of building State highways, interstate, intrastate, and
international bridges, to suppiess insurrection, repel invasion, or for
purposes of war, to provide for the payment of a bonus to Maine soldiers
and sailors in the war with Germany or for the purpose of building and
maintaining public wharves and for the establishment of adequate port
facilities in the State.
No city or town having less than 40,000 inhabitants according to the L i m i t a t i o n s
last census taken by the United States shall create any debt or liability ofV^u^o^townl
which singly or in the aggregate with previous debts or liabilities shall
xxxiV). 3
exceed 5 per centum of the last regular valuation of said city or town;
but cities having a population of 40,000 or more may create" a debt or
liability which singly or in the aggregate with previous debts or liabilities shall equal 7J per cent of the last regular valuation of said city.
SEC. 2. General property taxes.—The general property tax is, G e n e r a l l y a
r
stri<Hlv ^peaking, a town or local tax. State and county taxes when J11 o - local
ordered by the legislature are apportioned among the towns once every
two years to be raised on polls and estates.
All real property within the State, all personal property of inhabi- Property subtants and ail personal property of persons not inhabitants of the State, * e c t t 0 taxation,
possessed or situated in the State, are subject to taxation.
"Real estate" and "personal property" include:
Real estate;
c

personal
ped? estate: All lands, together with the water power, shore privileges and rights, erty.
forest and mineral deposits appertaining thereto, a n d all buildings erected on or affixed
to the same; all townships and tracts of land, the fee of which passed from the State since
the year 1S50, and all interest in timber upon public lands derived by permits granted
before the separation of Maine from Massachusetts, interests in and improvements on
land the fee of which is in the State, and interests, by contract or otherwise, m land
exempt from taxation, transmission lines of electric light and power compames. Buildings of every railroad company, whether within or without the right of way, and its lands
and fixtures outside of its located right of way are subject to taxation as "nonresident
land."
Personal property: All goods, chattels, money, and effects within the State or belonging
to residents of the State, all vessels, at home or abroad; all obligations for monev or other
property; monev at interest, and debts due in excess of those owed; ail public stocfcs
and securities; all shares in moneyed and other corporations within or without the State;
all annuities payable to the person to be taxed v>hen the capital of such annuity is not
taxed m this State.




161

prop-

162
ertj^ emP *

TAXATION AND REVENUE LAWS—LOUISIANA.
prop#

P r o P e r t y is exempt as follows:
1. Public property but municipal property to be exempt must be located within
the public limits of the municipal corporation.
,
2. Property of benevolent and charitable institutions incorporated m Maine.
3. Personalty of all literary and scientific institutions together with such realty as is
occupied for their ov.*n purposes or as residences of officers.
4. Estates of Indians.
5. Colleges, within certain limitations.
6. Churches, cemeteries, parsonages to the value of $6,000, and personal property or
religious associations to the value of S6,000.
7. Works of any vater company which furnishes water for fires free of charge.
8: Planted forests for twenty years.
9. Mines of metal for ten years.
10. All bonds issued by the State, county, municipality, village corporation, water or
sewerage district.
11. ileal and personal property ovned and used by the posts of the American Legion.
12. Estates to tho value of S5,000 of all soldiers, sailors, and marines or their widows,
who have reached the age of 70 years.
13. Armories, offices and target ranges used by the national guard.
14. Household furniture to the value of $200.
15. Wearing apparel.
.
16. "Farming utensils, mechanics' necessary tools, and musical instruments 10 tne
value of $50 per family.
17. Hules and horses less than 6 months old.
IS. Neat cattle 18 months old and uudcr, s^vine to the number of ten, and sheep to the
number of thirty-five.
19. Produce in hands of producer.
20. Estates of poor persons unable to contribute to the public charges.
21. All loans of money made by any individual or corporation and secured by mortgage on real estate situated '"'ithin the State.
22. Pine trees 16 inches, and hemlock and spruce trees 12 inches in diameter, 4 feet
from the ground on auxiliary State forests; the land only being assessed upon a valuation of not to exceed $5 per acre.
23. The estates of residents of islands where there are no roads may bo exempted from
the highway tax.

3
- Assessment.—The assessment is made b y the town assessors, elected annually, there being three, five, or seven in number, as
annually.
the town may determine. If the town fails to make election, the
selectmen are required to act as assessors. Any town may elect a board
of assessors to serve for a term of three years, one assessor being elected
each year.
Board of State The board of State assessors consists of three members appointed by
assessors;
as-the governor for a term of six years, one being selected every two
f t e jsm en t^ O years. This board assesses "wild lands" (lands in unincorporated
f
mia ianas.
places), has supervision over the local assessors, acts as a board of
equalization, and administers the laws as to the taxation of corporations.
Annual report The town assessors are required to report annually to the State
to state board board, under oath, the aggregate of polls, land value, valuation of
by town asses- buildings and all other improvements, and the valuation of each class
ors
*
of property assessed in their respective towns, the total valuation and
percentage of taxation, and itemized lists of property upon which the
town has voted to affix a value for taxation purposes. In default of
Buch a report the board of State assessors may, in its discretion, report
the valuation of the estates and property and lists of polls liable to
taxation in the town in such amounts as it shall deem just and equitable.
Assessment The assessment made lip by the town assessors as of April 1 and
as Sof Apr. l; is equalized by the State board of assessors remains the basis of State
an d c o n ^ ® a n d rcounty taxes for two years. The nature, amount, and value of.
taxes for two the e a * a a ( l personal estate liable to taxation are determined by the
years.
assessor from lists furnished him b y the taxpayers and from such other
Taxpayers' i n ^ o r m a t i ° i 1 a® be may possess or secure. The assessors are required to
lists; assessors* "estimate and record " separately the land value exclusive of buildings
duty.
of each parcel of real estate. Taxpayers are notified by general notice
to bring in a list of their property and may be required to swear thereto.
Failure to render a list bars all right to abatement and appeal unless'
the omission is explained and the list is rendered at the time of seeking
the abatement.
Corporations Corporations, except certain classes which pay special or excise taxes
generally taxed in lieu of property taxes, are generally taxed in the same manner as
£me as Individ- individuals.
*
Returns of per- Owners of personal property in unorganized townships must make
sonai property b o a r returns to the State board of assessors on blanks furnished by the
their
toTrnsMps^ttheVe
4 ' Personal p r o p e r t y ^ assessed where the owner lives, except in
property'is as-certain cases in which it is assessed where located. Included among
sessed*
personal property assessed where located are all portable sawmills,

By town as-

sessors

elected




TAXATION AND REVENUE LAWS-—ILLINOIS.

163

logs to be, and lumber t h a t has been, manufactured by them. All
personal property employed in trade (taxed on the average amount
kept on hand for sale during the preceding year), in the erection of
buildings or vessels, or in the mechanic arts, is assessed and taxed
i n the town where so employed provided the owner, servant, subcontractor, or agent so employing it occupies any store, storehouse,
shop, mill, wharf, landing place, or shipyard therein, for the purpose
of such employment. Personal property within the State, the owner
being a nonresident of the State or being unknown, is taxed where
located to the owner, if known, or to the possessor, if the owner be
unknown. Exceptions are vessels built (other than pleasure vessels
or boats),^ all vessels undergoing repair or in process of construction,
and all hides which are sent into, are being tanned within, and are to
be returned out of the State.
"Wild lands" are assessed by the county commissioners for county
wild lands,"
taxation, and b y the legislature, upon the recommendation of the by whom asboard of State assessors, for State taxes; timber and grass on reserved ^ ( T m s s on relands (i. e., public school fund lands) are taxed in the same way.
served lands.
The State board makes an official visit to each county m the State official visits
a t least once a year and at such other times as may be necessary, and of State board,
personally examines the methods of assessment used by the town
assessors. They equalize the assessment list of each town in accordance with the full market value of the property. There is no equaliza- No equalization, so called, between individuals; this is accomplished by abat- Individuals. 611
ments made by the assessors after the taxes have been levied. The
applicant may appeal to the county commissioners or to the supreme
judicial court of the county when an abatement is refused by the
assessor. The State board may within one year from the assessment, A b a t e m e n t s
if justice requires, make an abatement of any State, county, or forestry sJtWe b o raa(_de
at
ar U
district taxes.
Other features of the assessment are*
Other features
Abatement for maintaining watering trough * The assessors shall abate S5 from the t a x
of any inhabitant who constructs and keeps in repair during the year a watering trough
beside the highway well supplied with water, if such trough be 2 feet or more above the
level of the ground a n d easily accessible for horses and carriages, and if in the opinion
of the assessors such watering trough serves as a public convenience.
Abatement for use of certain kind of cart wheels: Any town at its annual meeting m a y
authorize its assessors to abate not exceeding £3 of the tax of any person upon proof that
h e has owned and used on the highways that year cart wheels having felloes n o t less
t h a n 6 inches wide.
Money OR deposit' Money on deposit at interest in banks outside of the State is taxable
to residenrowners.
Debts owed m a y be deducted from debts due.
Certain stock not taxable; Stock m manufacturing corporations a n d of real estate
corporations is not taxed, b u t the buildings, lands, a n d other property are taxed to
t h e corporations.
Bank and other corporation stock, where and to whom assessable; Stocks of any bank or
other corporation held by persons out of the State, cxcept of manufacturing and real
estate corporations, are assessed in the town in which the bank or corporation transacts
its business. The town has a lien on the stocks a n d all dividends thereon until the tax
a n d costs of collection are paid. Stocks of domestic and national banks are taxed t o
the owners where they reside, if residents of t h e State.
Land mortgaged: Land mortgaged is taxed to the person in possession. The loan is
not taxable to the mortgagee, and the land is considered as t h a t of the mortgagor until

wholly or partly by inhabitants of the State, are assessed at a value of $20 a ton gross
tonnage when new, and at 31 less for each year for 17 years; thereafter at S3. Vessels
a n d barges rebuilt to the extent of 40 per cent or more of the original order are taxed at
tho same rate as vessels of one-half their age; those rebuilt or repaired by expenditures
of 25 per cent b u t less than 40 per cent of original cost are taxed at the rate of vessels
of five-eighths their age. This rule is not applicable to steam barges.f
SEC. 4. Equalization.—The valuation of propertv on which State By state asand county taxes are apportioned and levied in each town and unor- ^ d V o u n ^ y
ganized township is finally fixed bv the board of State^ assessors, who taxes,
constitute a State board of equalization. This equalization relates
solely to the apportionment of State and county taxes and does not
affect the rolls as used for local taxation.
SEC. 5. Tax rates.—The rate for State purposes is determined each s t * t e T f a t S'
year on the basis of the amounts needed to meet appropriations made h o w determined,
by the legislature, and the sum to be raised at such rate is apportioned
among the several towns and "wild lands'* b y the board of State
assessors. This apportionment is ratified by the legislature and the




164

T A X A T I O N A N D R E V E N U E LAWS—LOUISIANA.

State treasurer thereupon issues warrants to the mayor and aldermen,
selectmen, or assessors of each city, town, or plantation so taxed, requiring them forthwith to levy the ?um apportioned to their town or place,
. „ and to commit their levy to the constable or collector for collection,
mill's and l c e n t The tax rate for the year 1922 was fixed at 6 mills upon the dollar and
for each poll. 1 cent ior each taxable poll.
Soldier bonus Bonds not exceeding $3,000,000 in amount, issued by the State, for
bond issue.
payment of the soldiers' bonus, are redeemable in 10 years from a fund
to be raided bv special statet h e d o l l a r off 1 mill levied annually.
2 mi]ls o n taxation
Maine forestry A S t a t e t a x " o f i
P assessed value of pioperty is
district.
levied annually in the Maine forestry district.
State bonds The State mav issue bonds payable within 41 years, with interest
brbUes* 3 State a t n o t t o exceed 5 percent, for raiding funds for State highway and
tax for same. bridge purposes. A tax of 1J mills on the dollar is assessed annually
upon all taxable property in the State for the construction and maintenance of highways and bridges.
County rates, The countv commissioners prepare biennial estimates of expenses
how
fixed.
t h e c o u n t y } a n a the tax for the two years is authorized by the legislature. The commissioners thereupon apportion the tax_ among the
towns within the county according to the last State valuation.
Municipal tax The sum to be assessed for municipal purposes must be fixed by
rates.
v o t e at the town meeting and is assessed on estates according to their
value. All plantation^' required to pay any part of the public taxes
are vested with the same powers as towns with respect to the duties of
a s ^ s m e n t and collection of taxes. A village corporation may establish a free public library and annually assess for each ratable poll
tax of not to exceed $2 for establishment and SI for maintenance
Abatements At any meeting when it votes to raise a tax, a town may agree on
upon.b°
the abatement to be made to those who voluntarily pay their taxes to
the collector or treasurer at certain peiiods and the times within which
they are so entitled, but no such abatement shall exceed 10 per cent
of the tax.
By town col- SEC. 6. Collection.—In general all taxes, state, county and local,
lectors.
except excise taxes and those on corporations and wild lands, are
collected by the town collectors (elected annually) or constables or
treasurers of the several towns. The town treasurers upon demand
made by warrant, remit the town's propoition of the State tax to the
state treasurer. The state treasurer issues his warrants within the
month prescribed specially by statute each year; and when the State
tax assessed against any city, town, or plantation remains unpaid,
such delinquent subdivisions are precluded from drawing any school
funds set apart for them so long as the amount of tax remains unpaid,
and, if the apportionments are unpaid 60 days after the time at which
they become due, he may require the sheriff of the county to levy,
by distress and sale, upon the real and personal propeity of any of the
inhabitants of the town.
Penalties.
The collectors are subject to imprisonment for failure to make the
collections and if any person refuses to pay his tax, the collectors
may distrain any of his goods and chattels, not exempt from debt, or,
if for 12 days after demand, a person neglects or refuses to pay a tax,
or to show sufficient goods and chattels to pay it, the officers may commit him to jail. Persons imprisoned for nonpayment of taxes or
officers for failure to collect taxes are treated as poor debtors. Liens
to secure the payment of taxes on real estate attach as of April 1, take
precedence of all other claims and interest, and continue until the
taxes are paid. Such liens may be enforced by action as for debt
and real estate may be attached'and sold on execution issued in such
action. Ji any tax assessed on real estate remains unpaid on the first
Monday in February m the year succeeding the year in which the tax
was assessed, the collector may sell at public auction as much of the
land as is necessary to pay the tax. There is no fixed penalty for
delinquencyt hin t itaxes, but interest at 1 per cent per month may be
added atter
e
me
towns for payment if the town so votes,
lf after
16 a s s e p s o r h a s
supplemental as- v '
V
turned over his original assessment roll to
segments.
the town collector, he desires to add other property to the roll, whether
such property was omitted by mistake or otherwise, he may send
to the collector a supplemental invoice and valuation. The collector
is thereupon required to collect the supplemental amounts, together




T A X A T I O N A N D R E V E N U E LAWS-—ILLINOIS.

165

with the original amounts, notwithstanding that by such supplement
the whole amount may considerably exceed the sum to be assessed
or alter the proportion of tax allowed by (local) law to be assessed on
the polls.
Warrants for State taxes on wild land plantations (i. e., munici- State taxes on
palities of small population and with limited municipal powers) S Maine Foresare sent direct to the assessors thereof, and these taxes are levied to- try district, how
gether with the county and municipal taxes and are collected by the collected,
collectors elected by the plantations or appointed by the assessors.
State and county taxes on wild lands in unincoiporated places and on
timber and grass on reserved lands are paid directly to the State treasurer, after advertisement of the amount. The timber and grass on
the reserved lands are held to the state for the payment of such State,
county, and forestry district taxes assessed against them with interest
at the rate of 20 per cent a year Similar warrants are sent to the municipal officers of the organized plantations in the Maine forestry district.
Owners of lands in unorganized townships are also liable to pay state,
county, and forestry district taxes to the state treasurer upon demand
made to the landowner or agent by letter at his usual post-office address.
SEC. 7. Poll taxes.—A poll tax of $3 is assessed at his place of resi- poll tax of $3;
dence on April 1 upon every male inhabitant of the State above the persons exempt,
age of 21 years, whether a citizen of the United States or an alien.
Indians, persons under guardianship, aged, infirm, blind and poor
persons, Civil War veterans, all soldiers and sailors receiving state
pensions, students whose homes are outside the State, and soldiers
of the United States are exempt. Execution issued on a judgment
recovered for the collection of a poll tax runs against the body of the
judgment debtor.
The assessors assess on taxable polls such part of the whole sum to i n practice,
be raised for all State, county, town, plantation, or other local taxes a c c r u b e n e "
as the $3 poll tax will provide, the residue being raised by assessments 0
on estates. In practice, therefore, the poll tax accrues solely to the
benefit of the towns
S E C . S Inheritance tax.—All property transferred by will, by Transfers subthe intestate laws of the State, by allowance of a judge of probate ^ o T s u t e *
to a widow or child, by deed, grant, sale, or gift, except in cases of captions. '
a bona fide purchase for full consideration in money or money's worth,
made or intended to take effect in possession or enjoyment ^ after the
death of the grantor, to any person, in trust or otherwise, is subject
to an inheritance tax for the use of the State An exception is where
the property is transferred to or for the use of any educational, charitable, religious, or benevolent institution in the State, the property of
which is by law exempt from taxation. Property of a deceased resident which is subject to inheritance taxation in another State is 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
at the excess of the Maine rates over the rates of the other State. Likewise property of a nonresident decedent which is within the jurisdiction
of the State at the time of death, if such property is subject to inheritance taxation in the State wherein the deceased resided, is taxable
in Maine only at the excess, if any, of the Maine rates over the rates
in the other State.
rates
The tax rates are as follows:
W h e n the property transferred amounts t o -

More than exemption, b u t not exceeding $50,000
$50,000 to $100,000
*
$100,000




Class A .

Class B .

Class C.

Per cent. Per cent. Per cent
4
5
1
6
7
5

TAXATION AND REVENUE

Classification of beneficiaries and exemptions:

Classification
and exemptions.

LAWS—MAINE.

Class A .—Property of tlie v a l u e of $10,000 transferred t o or for t h e use of a husband
wife, father, mother, child, a d o p t e d child, or a d o p t i v e p a r e n t , a n d SoOO transferred to
a n y other lineal ancestor or descendant, wife or widow of a son or h u s b a n d of a daugnter
of st (lcccdGiit
*
Class J?.—Property of t h e value of $500 transferred t o or for t h e nse of a brother, sister,
uncle, a u n t , nepnew, niece, or cousin of decedent.
.
Class C.—Property of t h e value of $500 transferred t o or for t h o use of a n y other collateral relative, strangers t o t h e blood or t o bodies corporate or politic.

When payable;

The tax is payable within two vears after the granting of letters teataIf not paid when due, interest at the
Qr of administration.
rate of per cent per annum is charged.
S u b j e c t to SFX. 9. Corporation taxes—Corporations are, in general, subject
property t a x .
t Q t l i e g e n e r a ] p r 0 p e r t y tax for State and local purposes.
Franchise tax Domestic corporations pay an annual franchise tax at the following
SwltloS!
ratea: If the authorized capital is less than $50,000, $5; $50,000 to
$200,000, $10; $200,000 to $500,000, $50; $500,000 to $1,000,000, $75;
and on each additional $1,000,000 or fraction thereof, $50.
Taxes^Inrposed
Taxes imposed on specific classes of corporations are as follows:

toterestcharSea-inentary

classes of corpo- Railroads p a y an a n n u a l excise t a x based u p o n t h e gross receipts from transportation.
rations.
T h e t a x is assessed b y t h e State board of assessors u p o n r e t u r n s m a d e to the public
utilities commission for t h e vear e n d i n g December 31. Gross receipts are defined as
t h e average receipts per mile for t h e entire s y s t e m m u l t i p l i e d b y t h e n u m b e r of miles in
t h e State. The rates are: On gross receipts less t h a n Sl,500 per mile, one-half of 1 per
cent; $1,500 t o Si,900 per mile, three-fourths of 1 per cent; a n d for each additional 5400
or p a r t thereof, one-fourth of 1 per ccnt u p t o 5* per cent; b u t in case of railroads operated
exclusively for freight t h e m a x i m u m r a t e is 3 per cent. T h e t a x is not entirely a State
t a x , as each city or t o w n i n which a n v stock in t h o railroads is held is entitled to an
a m o u n t equal t o 1 ner cent of t h e v a l u e of such stock as d e t e r m i n e d b y t h e State board
of assessors; provided t h e total receipts f r o m t h i s source are sufficient t o cover such
p a y m e n t s . T h e t a x is p a y a b l e J u n e 15 n e x t after t h e l e v y is m a d e , a n d is collected by
t h e State treasurer. T h e " e x c i s e t a x , " together with t h e m u n i c i p a l t a x on all buildings
a n d on land a n d fixtures outside t h e right of way, are in lieu of all other taxes on the
p r o p e r t y or t h e capital stock.
Street railroads are t a x a b l e as other railroads, b u t t h e rates are: O n average gross receipts of Si,000 per mile or less, one-fourth of 1 per cent, a n d for every increase of 51,000
per mile or p a r t thereof, one-fourth of 1 per cent additional, b u t t h e r a t e shall in no case
exceed 4 per cent.
Sleeping car and other car companies charging extra fares p a y on J u n e 15 a n excise tax of
9 per cent of t h e gross receipts f r o m business done wholly w i t h i n t h e S t a t e in lieu of all
other taxes on cars a n d e q u i p m e n t .
Telegraph and telephone companies are required to p a y i n t o t h e S t a t e t r e a s u r y an annual
excisc t a x on gross receipts collected within t h e S t a t e a t t h e following rates: When the
gross receipts exceed $1,000 and d o n o t exceed $5,000, H per ccnt; So,000 t o $10.000.14
per ccnt; $10,000 t o $20,000,1* per cent; $20,000 t o 310,000, 2 per cent; a n d for each additional $20,000, one-fourth of 1 per ccnt u p to a m a x i m u m of 6 per cent. T h e t a x must
b e paid b v J u n e 15, a n d is a lien on t h e p r o p e r t v and franchises. E a c h t o w n in which
a n y stockholder or p a r t n e r resides receives from t h e a m o u n t paid i n t o t h e State treasury
an a m o u n t equal to 1 per cent of t h e v a l u e of t h e stock or shares t h e r e held as determined
b v t h e board of State assessors, b u t t h e total so p a i d over m u s t not exceed t h e receipts
of t h o S t a t e . This t a x is in lieu of all other taxes except those on real estate and on
personal property n o t essential t o t h e business, which aro t a x e d as p r o p e r t y generally
is t a x e d .
Express companies p a y a n excise t a x of 4 ner cent of t h e gross receipts of business done
in t h e S t a t e for t h e year e n d i n g April 1. Business done in t h e S t a t e includes a proportional p a r t of all express coming i n t o or going out of t h o S t a t e , b u t n o t goods in transit
t h r o u g h the State. This t a x m u s t be paid b y J u n e 15 a n d is in lieu of all local taxation,
except t h a t real estate owned b y such corporations is t a x e d in tho m u n i c i p a l i t y where
situated.
Domestic life insurance companies are t a x e d a t t h e r a t e of 2 per cent u p o n all premiums
received from residents of t h e S t a t e after d e d u c t i n g all dividends p a i d t o policvholders
in t h e State. T h e y also p a y a t a x of one-half of l ' p e r cent a year on t h e surplus after
deducting t h e value of t h e real estate in t h i s State, which is t a x e d b y t h e municipality
in which it is s i t u a t e d .
Other insurance companies.—All
other insurance companies, s u r e t y companies, and
credit a n d titie insurance companies p a y a n a n n u a l t a x u p o n all p r e m i u m s received on
contracts m a d e in t h e S t a t e at t h e r a t e of U per cent a v e a r . T h e t a x is computed on
t h e n e t a m o u n t of p r e m i u m s actually received. Foreign insurance companies must
p a y t h e same t a x as their h o m e S t a t e imposes on Maine insurance companies doing business there if greater t h a n t h e above. E x e m p t f r o m this t a x are p r e m i u m s or assessments
on policies issued on f a r m p r o p e r t v . I n s u r a n c e agents m a v b e licensed b v t h e insurance
commissioner to write insurance for foreign companies not authorized to'do business in
t h e S t a t e if t h e agent s u b m i t s an affidavit t h a t he is u n a b l e t o procure in companies
authorized t o do business in t h e S t a t e t h e a m o u n t of insurance necessary t o protect a n y
given p r o p e r t y . Agents t h u s licensed p a y 2 p e r cent of t h e gross p r e m i u m s of the preceding year less return p r e m i u m s for t h a t year. All persons, companies, associations,
or corporations residing or doing business i n t h e S t a t e which secure policies of insurance
with nonresident companies not authorized t o d o business in t h e State, shall annually
on the first d a y of December or within 10 d a y s thereafter, m a k e a s t a t e m e n t to the State
insurance commissioner for t h e 12 m o n t h s preceding, showing tho a m o u n t of insurance
and the gross p r e m i u m s paid t o each stock c o m p a n y for insurance d u r i n g t h e period covered b y such s t a t e m e n t . T h e S t a t e insurance commissioner t h e r e u p o n computes a t a x
of 24 per cent on t h e gross receipts as s h o w n b y tITe s t a t e m e n t . T h i s t a x is payable on




167

TAXATION AND REVENUE LAWS-—ILLINOIS.
ot before December 31, following but does not apply to fraternal beneficiary associations
nor to mutual church insurance companies, marine insurance, or insurance m unauthorized companies written b y special insurance brokers.
Savings banks incorporated m the State are taxed upon their several franchises, assessed
by the board of State assessors. From the average amount of deposits, reserve fund,
and undivided profits there is deducted an amount equal to the value of the United
States bonds ? all bonds issued after February l, 1909, b y the State of Maine, or any
county, municipality, village corporation, or water district therein, the shares of corporation stocks, such as are b y the law of this State free from taxation to the stockholders,
and the assessed value of the real estate owned b y the bank, three-fifths of the value of
such other assets as are invested m the State, and three-fifths of cash on hand and cash
deposited in the State The difference is considered the value of the franchise. Upon
the value of the franchises so ascertained the board of State assessors assesses an annual
tax of one-half of 1 per cent. One-half is assessed on or before the 15th of May and onehalf on or before the 15th of November, payable semiannually within 10 d a y after said
dates. All deposits m savings banks are exempt from municipal taxation to the bank
or to the depositor, but real estate owned b v the bank and not held as collateral security
may be taxed b y the town m which it is located. Half the proceeds of the savings bank
tax goes into the school fund. Banks and trust companies are also assessed on their
capual stock b y the State board of assessors and are taxed at the rate of 15 mills on the
dollar The t a x is paid by the bank on or before July 1, and is in lieu of all municipal
or other taxes on such stock. The bank is reimbursed b y the stockholders for the payment of the tax.
Loan and building associations p a y a tax of one-fourth of 1 per cent a year on the amount
of the monthly capital dues paid in b y stockholders. It is assessed and payable semiannually. Capital dues are excluded from municipal taxation to the corporation or to
the shareholder, but real estate not held as collateral security is taxable by the town m
which it is located. The outstanding loans of these associations other than loans made
on the security of real estate and on shares of the association are reported twice yearly
to the board of State assessors. The association pays each year one-half of 1 per cent
on the average of the semiannual amounts so returned
Branches or agencies of foreign banking companies not national pay a tax of three-fourths
of 1 per cent a year on the amount of business done in the State. This is computed b y
taking the daily average for each month of a six months' period of all moneys outstanding upon loans and employed m the business and then di\ iding the aggregate of such
monthly averages b y the number of months covered. The t a x so ascertained is paid
to the State treasurer semiannually.
Every domestic trust and banking company pays a tax of one-half of 1 per cent on the
average amount of interest and time deposits ascertained by six months' periods The
value of United States bonds and shares of stocks free from taxation to stockholders is
deducted. One-half is appropriated to the common schools. All such deposits arc
excluded from municipal taxation t o the company or the depositor.

I n case any corporation fails to make the returns required, the board Penalty for
t 0 mal£e
of State assessors may make such assessment as it thinks equitable.
Corporation taxes, with interest at 10 per cent, may be recovered in
an action of debt in the name of the State.
SEC. 10. Business, o c c u p a t i o n a l , professional, a n d mlscel- state licenses,
l a n e o u s license taxes a n d fees.—The following license taxes are
imposed b y the State:
1. On business activities annually:
activities!*8111639
Commercial feeding stuffs, manufacture and sale of, $10.
Commercial fertilizers, $10, $5 if containing potash ingredient; analysis, $10.
Fungicides, $10.
Itinerant vendor, $100.
L o a n agencies, m a k i n g loans of $300 or less, $50.
Lobsters, license to purchase, sell, or deal in, $5.
Nursery stock: Agents, dealers, salesmen or solicitors, $5.
Portable sawmills, $25.

2. Occupational and professional licenses for which applicants
generally must pass examinations given by State boards of examiners: l i c e n £ e s . examiA c c o u n t a n t , certified public, $25.

nations.

Apothecary, $10.
Attorney at law, $20.
„
,
.
A ,
Dental hygiemst, examination, $10; reexamination, $5; license granted on certificate
of another State, $10.
Dentist, $20. annual registration, $1.
E m b a l m e r , $5, a n n u a l renewal, $1. reviving lapsed certificate, $2.
Nurse, $5, registration on graduation without examination, $5.
Optometrist, $15, annual renewal, $2.
Osteopath, $25; upon certificate of another State, without examination, $2o.
Physician a n d surgeon, $15.
Public-school teacher, $3
. . ,
3
Taxidermist, resident, $5 annually: unnaturalized foreign-born resident, 52o annually.
Tester of milk and cream (Babcock test), not to exceed $1.
Veterinary surgeon, $5.

3. Miscellaneous State licenses:
Dogs: Clerks of towns issue licenses and receive fees which are t o be paid into the State
treasury—$1.15 for each male, $5 15 for each fertile female: for kennel licenses, $10.1o for
10 dogs or less; $20.15, for more than 10 dogs. This fund is used by the State for the
reimbursement of amounts paid b y towns for damages caused b y dogs; the balance,
if any, is credited to towns upon their State tax.




Jt

Miscellaneous

licenses.

168

TAXATION AND REVENUE LAWS—LOUISIANA.
Fish and game licenses: Nonresident deer h u n t i n g , S15 annually; nonresident bird
h u n t i n g , $5 annually. Resident h u n t i n g a n d fishing, 25 cents, 15 cents of which is retained b y t h e municipal clerk as recording fee. H u n t i n g or t r a p p i n g fur-bearing animals,
510 a n n u a l l y . Special t r a p p i n g license for beavers, $25 a n n u a l l y . Tags for transportation of game birds b y nonresident h u n t e r , 50 cents. ICccpcr of sporting camp, lodge
or place of resort for h u n t i n g or fishing, $5. Registration of fish a n d game guides, f l
annually; nonresident guide, $20 a n n u a l l y . T r a n s p o r t a t i o n licenses, moose, ?5; deer
$2; birds, ,50 cents. Breeder of game b i r d s , wikl animals or fur-bearing animals, $2
a n n u a l l y . H u n t i n g a n d fishing—unnaturalized alien resident i n State, 515. Fishing
license, alien or nonresident, S3.15 a n n u a l l y . License t o dealers t o sell detachcd deer
heads to licensed taxidermist, $25 a n n u a l l y . B u y e r s of skins of fur-bcaring animals,
State license, $25: county, 82, annually. License t o m a r k e t m e n t o b u y and sell deer
a n d moose, 55 annually. Fines a n d fees collected u n d e r t h e fish a n d game laws are
paid i n t o the State treasury.
Food in tin or glass: P e r m i t t o pack, $100 annually.
Milk dealer: Registration of each depot, vehicle, or place from which sales arc made, SI.
Milk and cream products: Sampling, 10 cents per m i l k sample; 15 cents for cream
sample.
Motor vehicles: Operator's license, $2. Chauffeur's license, S5; if h e holds operator's
license, fee is
Annual registration fees: Motor vehicles used for t h e conveyance of
passengers, if equipped with p n e u m a t i c tires, 25 cents per horsepower and 25 cents per
100 p o u n d s weight; w i t h t w o or more solid tires, 25 cents per horsepower a n d 50 cents
per 100 p o u n d s weight. If used regularly for livery or hire, double the above fees
charged. Tractors: P n e u m a t i c tires, 25 cents per Horsepower a n d 25 cents per 100
pounds weight; solid tires (rubber) 25 cents a n d 50 cents, respectively;iron, steel, or other
hard tires, 25 cents and SO cents, respectively. Tractors used for agricultural purposes
are t a x e d one-tenth of above fees; caterpillar tractors, S15. Trailers: E q u i p p e d with
p n e u m a t i c tires, 15 cents per 100 pounds gross weight; solid r u b b e r tires, 40 cents; iron,
steel, or other hard tires, 75 cents. Motor cycles, $5; motor-cycle sidecars, $5. The minim u m fee charged in a n y ease is $10; if registered after October 1, one-half of fee only is
charged. Temporary n u m b e r plate t o replace lost plate, 75 cents. Motor trucks:
Capacity of 1,000 pounds or less, 510; over 1,000 p o u n d s a n d not over one ton, S15; 1 ton
a n d not over 2 tons, §20; 2 tons and not over 3 tons, $55; 3 tons a n d not over 4 tons, SS0;
over 4 tons, S110. If truck is equipped w i t h t w o or m o r e solid tires, a n additional
per ccnt of above fees is charged. Dealer's registration fee, £30 for 3' sets of plates; S10
for a pair of 2 additional sets, and S5 a pair in cxcess of 5 sets; extra plates to replace lost
or m u t i l a t e d plates, 75 cents each. Dealer in m o t o r cycles, §15 w i t h three sets of plates,
and S5 for each additional set; extra plate, 50 cents. Motor scrvice station or repair
shop for purpose of moving unregistered vehicles, $10 a n n u a l l y . Transfer of ownership
or discontinuance of use of motor vehicle, S2; motor cycle, PI.
Trees from auxiliary State forests for market or manufacture, persons or corporations
engaged in cutting: If cut during first year, A of 1 per ccnt; second year, 1 per cent; third
year,
per cent; fourth year, 2 per cent; fifth year, 2\ p e r ccnt; s i x t h year, 3 per cent;
seventh year, 3£ per cent; eighth year, 4 per ccnt; n i n t h year, 41 per cent; t e n t h year* 5
per cent. This tax is paid t o t h e State when t h c land from which taken is located in
unincorporated places; w h e n located in incorporated communities, t o the cities and
towns.

Certain
fees
4 . Fees
payable
Into T r e a s u r v .
State treasury,
-treasury.

collected by certain public officials and paid into the State

Attorney General; F o r approval of certificate of organization of corporation, $5. Certificate t h a t a n y corporation has ceased t o transact business, $5. Certificate t h a t tangible p r o p e r t y of a corporation does not exceed Si,000, S5.
Bank examiner's fees: License to foreign b a n k i n g corporation t o do business in State,
and for each renewal thereof, £20. For receiving service of process against foreign corporation, S2. License to foreign corporation selling securities on partial p a y m e n t or
installment plan, and for each renewal thereof, S20. Registration or renewal of registration of dealers in securities, S25. Certified copy of dealer's certificate, 50 cents. Registration or renewal of registration of salesman or agent of dealer in securities, S10. Certificate of authorization of building a n d loan association, S5.
Insurance commissioner, fees paid to: Certificate of qualification of domestic company
and for each annual renewal, S20; examination, actual expenses. For cach license issued
t o foreign insurance or foreign surety credit insurance, title insurance c o m p a n y , or foreign fraternal beneficiary association, a n d for each renewal thereof, $20. Certificate to
resident of State to procure policies in fire insurance companies not authorized t o transact business in State, S20 a n n u a l l y . Insurance broker, 310. Agent of a n y authorized
c o m p a n y except domestic m u t u a l lire insurance c o m p a n y ; or agent of a fraternal benefit
association, foreign surety, credit or title insurance c o m p a n y , a n d for each renewal
thereof, 32. Fire insurance adjuster, $2. F o r certificate of a u t h o r i t y t o m a k e reciprocal
contracts of i n d e m n i t y a n d cach renewal, S20. License issued to m a n u f a c t u r e r of lightning rods. S20; each agent of such m a n u f a c t u r e r , $2. F o r approving organization of
fraternal beneficiary association, So. Receiving service of process against a n y foreign
insurance company, S2.
Secretary of stzte: Certificate w i t h seal, 51. Copies of p a p e r s on file, 12 cents per page.
Filing a n d recording certificate of t r a d e - m a r k , S3; assignment of trade-mark rights, 31;
recording label, trade-mark, or device used b y a labor union, S2. Recording notice of
change in charter or certificate of organization of corporation, $5. Receiving, tiling, and
recording copy of certificate of organization of corporation, $5. Filing certificate of increase of capital stock, So. Certificate of organization of insurance c o m p a n y , $20; increase
of capital stock of such c o m p a n y , 310. Certificate of organization of fraternal beneficiary
association, $5. For recording contract of conditional sale of railroad equipment or
w r i t t e n declaration of satisfaction of same, So; noting declaration of satisfaction on
margin of record, Si. Filing power of a t t o r n e y of a foreign corporation, $10; revoking
such power, S5. Filing copy of charter a n d by-laws of foreign corporation, $10. Filing
certificate of increase or reduction of capital stock of foreign corporation, S10. Corporation fees: W h e n capital stock is increased over 510,000 or less a n d not exceeding 3500,000,
$40; over £500,000, 310 for each 5100,000, F o r every change of purpose, 520. Certificate




TAXATION AND REVENUE LAWS-—ILLINOIS.

169

of organization of banking, insurance, railroad, savings bank, trust, safe deposit, telegraph, telephone, electric or gas light, street railroad, and water corporations, and all
other corporations authorized to exercise the right of eminent domain, if capital stock
does not exceed S5,000, §25, over S5,000 and not exceeding $10,000, $50, over S10,000 and
not exceeding 850,000, £100, overS50,000and not exceeding 5100,000, S200, for each $100,000
in excess of $100,000, S75 Corporations m general- If capital stock does not exceed
$10,000, $10, over $10,000 and not exceeding S500,000, $50, over $500,000, $10 for each
3100,000 Foreign corporations, annual license fee, $10 Filing certificate of incorporation or increase m number of shares of a corporation having capital stock of no par value,
1 cent per share but not less than §10 m all, annual franchise tax on such corporation,
5 mills per share but not less than $10 m all Commissions issued to* Justice of the
peace, tnal justice, notary public, coroner, inspector of fish, assayer of ores and metals,
commissioner to take depositions, disclosure commissioner, and any woman appointed
to administer oaths or take acknowledgments, S5 each. Private detective, $10
State treasurer' For each certificate of securities deposited by a domestic insurance
company, $5; for each certificate granted b y him upon change of such securities, $5.

There are no license taxes and fees for county^ purposes, but the
county commissioners exercise the powers of municipal officers relating
to licenses of public exhibitions and amusements, over unincorporated
places in the county.
Municipal officers may license for such amounts as they think proper, c e ^ s ohpublio
public exhibitions, places of amusement, and street lunch wagons.
exhibitions, ete.
Other municipal license taxes are:
other license
- taxes*
Auctioneers, $2 per annum, auction sales for benefit of nonresidents, 2\ per cent oi
the gross amount special auction sale, $5.
Bowling alleys and billiard rooms, $10 annually.
Cinematograph, not to exceed $10 operaxor, £5, annually.
Employment agency, 525 per annum.
Innkeeper, $i
Itinerant vendors pay on their stock at the last town tax rate.
Merry-go-round, not to exceed $50 per annum.
I I ilk vendor, $1 per annum
N
Shellfish industry, $l to S5 per acre.
Steam enrfneers and firemen, examination, $2; annual renewal, $1.
Taxidermist, $5 per annum.
Wharves and fish weirs, So per annum.

11. No income tax.—There is no income tax in Maine.
^
No income tax.
SEC. 12. School revenues.—The town is the unit of administration T o w n i s n t t u
of the common schools, all schools in the town being in charge of one of administrageneral committee which has control over the expenditure of all school tion funds, both those raised locally and those distributed by the State.^
The State school fund which is distributed among the several cities, state school
towns, and plantations for the maintenance and support of the ele- fund; tax^of
mentary and secondary schools, consists of a state tax of 3 J mills, and £ t e d * t 0 cltleSf"
the appropriation from the treasury of a sum equal to 6 per cent of the towns, etc.
permanent school fund, and a sum equal to one-half the amounts
received from the tax on franchises of savings b nks and on deposits
of trust and banking companies.
. .
The equalization fund is set aside for the purpose of aiding those E q u a l i z a t i o n
towns wherein a rate of taxation considerably in excess of the average
pnrposeofj
rate for the state fails to produce a school revenue sufficient to secure a j£f atl0J1#
reasonable standard of educational efficiency. An annual appropriation is made out of the state school funds of $100,000 for distribution
through the equalization fund by the State treasurer.
Towns maintaining a general industrial school for 36 weeks,_ with an t J ^ s t e r a a ¥ / t a l £
average attendance of 20 pupils, are reimbursed by the state m a sum ^
1nd[U5trial
equal to two-thirds of the amount spent for instruction, but not more schools,
than §2,000 may be so paid to a town in any one year.
A special school tax of §3 is imposed on every male resident of unorganized territory for the school expenses of the children residing r l t o r J p
therein.
SEC.

63228—24




12

MARYLAND.
pa e
Sec.
? 8. Inheritance tax
17
9. Corporation taxes
*
10. Business, occupational, professional, and
miscellaneous license taxes and f e e s — 173
11. No income tax
J'6
12. School revenues
13. Levee, drainage, and sanitary districts
176

Sec.
Page.
1. Declaration of rights and constitutional
provisions summarized
170
2. General property taxes
170
3. Assessment
171
4. Equ illation
172
7. Tax rates
172
5. Collection
172
6. Poll taxes prohibited . . . i
172

Declaration of- g EC . i , ( a ) Declaration of rights and (6) constitutional proSper? t o I t h t a ^ ' v i s i o n s summarized.—(a) That no aid, charge, tax, burthen, or fees
tion (Arts, xiv, ought to be rated or levied, under any pretense, without the consent of
and XV of Decia- t h e legislature.

ration).

T j i a t t l i e i e V ying of taxes by the poll is grievous and oppressive and
ought to be prohibited; that paupers ought not to be assessed for the
support of the government; that the general assembly shall, by
uniform rules, piovide for separate assessment of land and classification and subclassifications of improvements on land and personal
property, as it may deem proper; and all taxes thereafter provided to
be levied by the State for the support of the general State government,
and by the counties and by the city of Baltimore for their respective
purposes, shall be uniform as to land within the taxing district, and
uniform within the class or subclass of improvements on land and personal property which the respective taxing powers may have directed
to be subjected to the tax levy; yet fines, duties, or taxes may properly
and justly be imposed, or laid with a political view for the good government and benefit of the community.
No local or (b) The general assembly shall not pass local or special laws for
s p e c i a l laws; extending the timee rfor the collection of taxes. No debt shall be contions (Arts! n i i t r a c t e d
^ S e n a l assembly unless such debt shall be authorized
sees. 33, si t of by law providing for the collection of an annual tax or taxes sufficient
constitution), to pay the interest on such debt as it fails due, and also to dischaige the
principal thereof within 15 years from the time of contracting the same,
erty^where^tax- T h e personal property of residents shall be subject to taxation in the
able'(sec. 61). county or city where the resident bona fide resides for the greater part
of the year for which the tax may or shall be levied and not elsewhere
except £oods and chattels permanently located, which shall be taxed
in the city or county where they are so located, but the general assembly
may by iaw provide for the taxation of mortgages upon the property
in this State and the debts secured thereby in the county or city where
such property is situated.
Property sub. aSEC. 2.n ( General property taxes.—All property of every kind,
0
county, and io- P t u r e » a i description within the State, except as specially exempted,
cal taxation, is subject to assessment for State, county, and municipal taxation. All
certificates of indebtedness issued by any State other than Maryland,
county, public corporation, or foreign country; all bonds of anv State
or corporation belonging to residents, and all investments in private
securities, are subject to taxation. Ordinary business corporations are
taxed upon their property, real and personal, which would be taxable
if such corporations were natural persons and engaged in a similar
business. Foreign corporations, and corporations organized under the
laws of Maryland but doing no business in the State, are subject to
Kailroad prop- taxation on their real and personal property situated in the State The
erty t a x a b l e only property, real and personal, of railroad companies is subject to
for county Pand assessment only for county and municipal purposes. All bonds or
ar
poses.
" certificates of indebtedness bearing interest issued by any railroad or
other corporation of the Statej held by residents and secured by mortis
gaee on property wholly within this State, are taxed to the owners.

P r o p e r t y erempt.

mi

' ^

•

•

-

-

The following property is exempt from taxation:
1. Public property.
2. Certificates and evidences of debts of the State of Maryland and tho political subdivisions thereof.

170




TAXATION AND REVENUE

LAWS-—ILLINOIS.

171

Churches w i t h f u r n i t u r e a n d parsonages.
4. Cemeteries.
4£. Hospitals, asylums, charitable a n d benevolent institutions.
5. Libraries, educational, and literary institutions, a n d their e n d o w m e n t s .
6. Real property purchased by survivors of t h e Civil W a r for erection of m o n u m e n t s
a n d parks, not exceeding 15 acres.
7. P r o p e r t y of t h e American Legion.
8 J u d g m e n t s rendered b y courts of record or justices of t h e peace.
9 Cror>s in t h e h a n d s of t h e producer.
10 F i s h i n t h e possession of fishermen
11. Provisions and fuel for t h e use and consumption of t h e family.
12. W o r k i n g toois of mechanics pnd artisans.
13 First $300 w o r t h of farming i m p l e m e n t s .
14 Wearing a p p a r e l .
15 Sh ires of stock of railroad companies subject t o taxation u p o n t h e i r gross receipts
w i t h n t h e State, a n d t o county a n d municipal taxation u p o n their real and personal
p r o p e r t y m t h e counties and cities of t h e State
16 Book accounts of m e r c h a n t s t a x e d on t h e fair average v a l u e of goods, wares, and
merchandise m stock.
17. P r o p e r t y of persons assessed.for less t h e n £100.
18. Household goods t o t h e value of $500
19. Manufactur ng p l a n t s and m i c h m e r y m a y b y s t a t u t e b e e x e m p t f r o m local t a x a t i o n
for t h e p u r p o s e of encouraging n e w industries.

SEC. 3. Assessment.—The State tax commission has authority to How and by
enforce and execute a continuing method of assessment, to require17,10111 made *
that all property in the State be reviewed for assessment at least once
in every five years, and to require individuals, firms, and corporations
to furnish complete information as to ownership^ and value of property
For each county and for Baltimore city there is a resident supervisor
of assessments 1 under whose direction county assessors, appointed by
the several boards of county commissioners, make assessments.
Property is valued at its full cash value and not at a forced sale value. At f u l l cash
Other features of the assessment are:
value.
Vfewrfr All i n t e r e s t m ships or other vessels is assessed t o t h e owner a t t h e place of ^ ^ g e s s m e n S s f 3
Banks and corporations* B m k s , S t a t e and national, and o t h e r incorporated institutions, corporations, a n d joint-stock companies are assessed locally on their real estate.
Shares of "ordinary business" corporations exempt- E \ e r y ordinary business corporation created a f t e r 1914 shall b e e x e m p t f r o m t a x a t i o n on its shares, nor shall its s h i r e s be
assessed or v a l u e d , for t h e p u r p o s e of taxation, m t h e h a n d s of t h e holders thereof All
corporations h a v i n g a c ^ p . t a l stock a r e " o r d i n a r y business corporations." except railroad
companies and all o t h e r common c i r r . e r s telegraph, cable, telephone,express, transport a t i o n , p ir] or c.ir, s^eptng-car, oil-pipe,turnpike, bridge,sewerage d t s p o s i l ^ f e deposit
a n d t r u s t , g u a r a n t e e and fidelity, insurance, electr c light e n d construction, heating,
refrigerating, w a t e r , a n d gas c o m p : m e s , b u J d m g or homestead ^ssociutions, and b ^ n k s
If a n y of t h e s e excepted corpor ttions are prohibited f r o m operating their properties
w i t h m t h e Stvttc, t h e y a r e deemed ordinary b u s ness corporations
Tarable value of other shares, how ascertained: T h e taxable v a l u e of shares of stock of
o t h e r t h a n o r d i n a r y business corporations is ascertained b y t h e S t c t e t a x commission b y
d e d u c t m g f r o m t h e aggregate value of t h e shares of such corporations, t h e assessed value
of t h e i r real e s t a t e a n d dividing t h e remainder b y t h e n u m b e r of s h i r e s
, Certification by State tax commission to county commissioner- T h e S t a t e t a x commission
is r e q u red to certify t o t h e countv commiss oners of t h e countv w h e r e a n y shareholders
reside, t h e n u m b e r of shares held b y residents, t h e n e t v a l u e p e r share, and t h e aggregate
a m o u n t . Shares h e l d b y nonres d e n t s are t a x a b l e for county a n d municipal purposes
where t h e b ^ n k or c o m p a n y is situ t e d
Franchise tax on corporations. Foreign and domestic corporations, except those p a y i n g
a gross receipts t a x , doing business in t h e State, a r e taxed u p o n t h e . r real and personal
p r o p e r t y 1 oc .tted m t h e Stite a n d m addition t h e r e t o are r e q u red t o p a v a franchise t a x .
T i n t on foreign corporations is $25 on each §50,000 or fractional p ^ r t thereof, of capital
e m p l o y e d , u p t o 5500,000, in n o eise less t h a n $25 m o r e t h a n $500,000 and not m o r e t h a n
$5,000,000, a n additional a m o u n t equal t o one fortieth of 1 p e r cent,on t h e excess, a n d
u over 35,000,000 a n additional charge of $30 for e\ erv milLon dollars over 55,000,000.
T h a t on domestic corporU'ons is as follows- 510 on cLpital stock of $5,000 or less for
every t h o u s a n d dollars f r o m S5,000 t o £50,G00. a n additional SI, for everv tv, o thous?nd
dollars from S50 000 t o S100,0u0, t h e s u m of $L f r o m £100,000 t o $250 000, a n additional
t a x of $20, f r o m 3250,000 t o $500,000, an additional t a x of S20, f r o m 5500,000 t o SI 000,000
a n additional t a x of $30; f r o m si,000,GOO t o $10,000,000 a t a x of S50 for each additional
million dollars or fractional p a r t thereof, a n d on e\ ery So,000 000 m excess of 310,000 000
t h e t a x on such excess is a t t h e r a t e of 5100 T h e t a x is p w a b l e t h e first d a y of September
a n d b e i r s interest thereafter, a n d if n o t paid before t h e first d a y of N o v e m b e r a p e n ilty
of 10 p e r c e n t is a d d e d
Taxation of shares offoreign corporation stock * T h e shares of stock of foreign corporations
i n t h e h a n d s of a Maryland owner are also subjected (provided dividends are paid on
such stock) t o t h e full a m o u n t of S t a t e t a x a t i o n a n d t o a 30 cent r a t e for county or municipal taxes
Bonds and other evidences of debt of corporations, individuals, or firms' All bonds or other
evidences of d e b t issued b y a n y corporation, public or private, foreign or domestic
(except t h e S t a t e of Maryland, county, city, or o t h e r political subdivision of t h e State)
1
Supervisors of assessments a r e appointed b y t h e State t a x commission, one for t h e
c o u n t y a n d one for B a l t i m o r e city. T h e S t a t e t a x commission is composed of three
m e m b e r s a p p o i n t e d b y t h e governor for a t e r m of six years.




TAXATION A N D R E V E N U E

172

By

LAWS—LOUISIANA.

;n
are to be assessed at their actr l \ a l u e m the market and taxed at the same rate as foreigr
stock (supra). Certificates of indebtedness issued by any individual or firm arc to be
assessed end valued according to the rate of interest therein stipulated to be paid
Penalties- Failure to list bonds, notes, claims, or other evidence; of debt is p r i m e d
by forbidding action at law or equity thereon until the tax is paid, with an addition ot
60 per cent per annum where there is an intention to evade the taxes
Apportionment of rolling stock valuation l h e valuation ofthe rolling stock of railroads is
divided by the State tax commission among the counties (and the city or Baltimore) in
proportion to the railroad mileage located therein The real estate is assessed like that of
mdividu ils
county
g E C 4 i Equalization.—The county commissioners and appeal tax

®w™SpcalIOt« court of Baltimore city hear appeals from the assessments and may
court of Baiti-abate, lessen, or increase the valuations returned, assess omitted
more.
property, and correct the returns. Their proceedings are supervised
by the State tax commission from whose decision there is no appeal
except on questions of law.
By Trhom des E c . 5. Tax rates.—The county commissioners of the several counties
termined.
a n d t h e m a y o r a n d c j t y c o l m c i i 0 f Baltimore are directed by the legislature at each session to levy the taxes for the various State funds. The
state rate so g t a t e r a t e f o r 1923 and 1924 is fixed at 30 cents per §100 of assessed
cents for 19-.$- v a i u a t i o n >
The same State taxes are levied on shares of capital stock
of all banks, incorporated institutions and companies of the State, the
shares of whose capital stock are liable to assessment
County
tax;
The county tax is levied by the county commissioners according to
public libraries. S p e C i a i statutory provisions for each county. The board may levy
not to exceed 5 cents per $100 valuation for free public libraries in the
county.
Municipal
The rate for municipal purposes is determined by the mayor and
rat€S
city council under the local laws.
By county col
SEC. 6. Collection.—Taxes are collected by the county collectors,
I ^ J ^ r n rt«Jlcn a r e compensated by a percentage of the amount of their collections,
taxes are aue.

^

^

^

^ ^

t h e

lgt d a y

of J u l y

fol

jowing

t h e

l e y y

i n

^pril

On

taxes which are not paid before the first day of October interest of
one-half of 1 per cent is charged for each month or fraction thereof
that such taxes remain unpaid. All State, county, and municipal
Liens; penal- taxes are liens on the real estate of the taxpayer from the time of levy,
tle3,
and are considered in arrears on the 1st day of Januarv and bear interest
at 6 per cent. Collection may be enforced by distraint of personalty or
sale of realty.
Collection of State taxes on the real estate of all corporations and on personal
state taxes
property, tangible and intangible, of individuals, firms and foreign
corporations are collected by the county collectors and remitted by
them to the comptroller of the treasury. State taxes are payable
directly into the State treasury by corporations assessable on shares or
against which any personal property is assessed by the State tax commission, and by corporations subject to gross receipts or franchise
taxes.
Prohibited by
SEC. 7. Poll taxes prohibited.—There are no poll taxes, as they
constitution. a r e forbidden by the constitution.
Estatefsubject SEC. 8. Inheritance tax.—All estates, real and personal, passing
centaX ° 5 p e r f r ° m any person who may die seized and possessed thereof, or by
transfer intended to take etfect after the death of the donor, other than
to the father, mother, husband, wife, child, or lineal descendant of
the decedent are subject to a tax of 5 per cent on every $100 of clear
value. Estates valued at less than £500 are exempt.
For use of After all fees and commissions are paid the proceeds of this tax are
State
*
paid into the State treasury for the use of the State. The commission
of the register of wills, through whom the tax is paid to the State, ia
12^ per cent of the tax, and that of his clerk, 2J per cent.
When payable.
The tax i s a lien on the propeity and must be paid to the register
of wills within 13 months of the granting of letters of administration.
No discount or interest is specifically provided for.
Distinction
SEC. 9 Corporation taxes.—The line of demarcation between the
ta^not^flear^^special corporation taxes and the general property tax is not so clear
in Maryland as m most other States The tax on the capital stock
Certain corpo- of certain corporations has been treated under the sreneral property
ration taxes.
tax, because it seemed to be a substitute for the taxalion of the stock
to the stockholders, but that classification is somewhat arbitrary.
The taxes on corporations that savor less of the general property tax




TAXATION A N D REVENUE

LAWS-—ILLINOIS.

173

are. The bonus or incorporation tax 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 various corporations; and the taxes on insurance companies.
Bonus tax on capital nock —Every company incorporated under any general or special
law of the state, except railroads and building and homestead associations, is required
to pay to the State tax commission a bonus tax of 20 cents for e^ ery $1,000 of its capital
stock, if such stock amounts to $1 000,000 or less, on stock m excess of SI 000,000 up to
$5 000 000, £150 for each million or fraction thereof m excess of £5,000,000, 520 for each
million or fractional part thereof. In case of increase of capital stock, the tax is computed
at the same rates
Franchise tax on savings bank? —Every savings bank is required to pay annually a
franchise tax to the amount of one-fourth of 1 per cent of the total deposits. Three
fourths of the tax goes to the county whe r e the bank is located and one-fourth to the
State The real property of the bank is liable to assessment, but not the deposits
Failure to make reports, or the making of false reports, subjects officers of the bank to
indictment and fine
Franchise tax on railroads —Railroads, other than street railroads, are taxed for State
purposes upon their gross earnings, in heu of any other State tax on property or capital
stock, but railroads other than the Baltimore & Ohio pay county and municipal taxes
on real and personal property. The rate of tax is graduated according to the gross earnings per mile of line: 1J per cent on the first Si 000 per mile, 2 per cent on earnings above
the first £1 000 up to ?2 000 per mile, 2J per cent on the earmngs above £2 000 per mile.
The Baltimore < Ohio Railroad by special contract pays one-half of 1 per cent on its
L
gross earmngs m the State Railroads and other corporations whose hnes are located
partly withm and partly without the State are taxed on such portion of the entire gross
receipts as the length of their lines in the State bears to the total length of their hnes
wherever located The tax is payable annuallv on July 1 Refusal to make oath to
report of gross earnings subjects the responsible officer of the corporation to forfeiture
of ?500 to the State. Default of payment for one month is penalized 5 per cent
Tax on gross rcceipte.—A franchise tax of 2 per cent per annum is levied upon the gross
receipts of all telephone oil pipe line and title insurance companies, 1 per cent upon the
annual gross receipts of electric light companies, l i per cent of gross i eceipts of electric
construction and gas companies. The gross receipts tax on corporations is due on July
1 Associations, partnerships, and mdrvidujls engaged in the^e hnes of business are
subject to the gross receipts tax. Parlor and sleeping cai companies, telegraph or cable,
express, transportation, safe deposit, and tiust companies are taxed at the rate of 2 j
per cent upon the total gross receipts from business done m the State. Failure to pay
for 60 days subjects the company to a penalty of 10 per cent Freight line companies
are taxed 2 per cent on their gross receipts. *On failure to pay the tax withm 30 days
after demand is made, a penalty of 10 per cent is added for each month m which the
tax remains unpaid. In default oi payment of the tax for 60 days the State treasurer
shsll distram .sufficient goods and chattels of the delinquent company to pay the tax
and accrued penalties.
Taxes on insurance companies — Foreign life insurance companies pay an annual license
fee or $30, and other foreign companies, $100 In addition all ioreign insurance companies pay a tax on premiums—2 per cent for fire or mat me, and H per cent for all other
companies Domestic surety and casualty companies pay an annual licence fee of SI, 500;
title and mortgage guarantee companies, £100, other domestic companies SI Reciprocal
exchanges and mter-msurers pay a licence fee of $25 and a tax of 2 per cent on gross premiums or dopo-its alter deducting all amounts returned to subscribers or credited to
their accounts other than for losses. All insurance companies pay to the insurance
commissioner various fees ranging from 50 cents to 330 accordmg to the nature of sen ices
performed All persons obtaining insurance horn. fire, hghtniiig, or tornado insurance
companies which are not licensed to do business m the State, pay to the insurance commissioner a tax of 5 per cent of the premium money on such policies, and a further fee
of Si to the commissioner for making a record ol such policy. When it can be shown
that the insurance can not be secured from companies authorized to transact "business
m the State the 5 per cent tax is not required
Fraternal benefit associations pay an annual license t a x of $25; also a general property
tax cn real and personal property owned by them.

SEC. 10. Business, occupational, professional, and miseel- CERT J 1 ® 1 L e i i
laneous license taxes and fees-—Some taxes technically or legally Estate,
defined as "license taxes" have been included under corporation
taxes above. Licenses generally are issued by county officials and
cover the territory of one county, but the revenue from the following
accrues to the State treasury. The licenses are annual unless otherwise stated:
1. Business activities, licenses to engage in certain:
On business
s &
'
activitiesAgencies Cash register and adding machines, displacing, $100, detective, $100; employment. $10, protects e, $100, typewriting machines £10.
Animals or cunos~ Exhibiting, m BaUimore, $50, elsewhere, 525.
Auctioneer m Baltimore County; Resident of county, S10, resident of State, $25;
nonresident, $50
Billiards or pool, first table, $10, each additional table, $5. (Cities and towns m a y
impose a further tax.)
•Bowling alley, first alley, S25, each additional alley, $20.
Check rooms, operating, if rate is 10 cents or more, 5-10; if less than 10 cents, 520.
Cigarettes, sale of, $15
Cleaning, dyeing and pressing establishments, $5 to $100 according to number of
employees.
Commercial feeding stuffs, sale of, $20 per brand.
.
Construction firms who-e gross business exceeds $5 000 per year, with office outside
the State, $50 in Baltimore and $50 m each county where operating; with office m the
State, $10 in Baltimore and $10 in each county where operating.




174

TAXATION AND REVENUE

LAWS—LOUISIANA.

F a r m machinery, wholesale dealers in, $50 in cities and towns of not more t h a n 10,000
population; S100 in those of 10,000 t o 50,000; a n d $200 in those of more t h a n 50,000.
Fertilizers, manufacture or sale of, §10 for each b r a n d registered, and a n inspection
fee of 10 cents per ton. If tannage t a x exceeds S10, it is rebated.^
Gar:
"
"
~
.
3,0001 ,
additionally,,,.^,
,
„„
. . . .
±
J u n k dealers, for each place of business, in cities or counties of 50,000 inhabitants or
over, $30; 10,000 to 50,000, $20; 5,000 t o 10,000, S*0. I n Baltimore city, $100.
Laundries, for each place of business, whether worked b y h a n d or power, employing
less than 5 persons, So; 5 t o 10 persons, §15; 10 t o 20, $50; m o r e t h a n 20 persons, $100.
Livery stable, ?6.
Milliners, female, w i t h stock le3s t h a n £300. SO.
Oysters: Inspection, 2 cents per bushel on all oysters caught in Maryland; on all Maryland ovoters sold bv commission merchant?, on quantities less t h a n a cargo; 6 cents per
barrel or 4 cents per bag: on oysters caught outride State, two-thirds of 1 cent per bushel
or 2 cents r e r barrel or U cent per bag. P a c k i n g or selling on commission, £25.
Pawnbrokers, $100.
Peddlers and iiawkers, on foot, $100; w i t h horse a n d vehicle, $150; t w o horses and
vehiele, $200; motor vehicle, $300.
Restaurants, for each place of business, in cities of less t h a n 8,000 inhabitants, 510;
8,000 or more. $25.
Shoe-shining a n d hat-cleaning establishments, $10.
Shows: Exnioition b y a n y automatic moving-picture machine, phonograph, graphophone, or similar musical machine, except for benevolent, charitable, or educational
purposes, where admission does not exceed 5 cents, in places of a m u s e m e n t with a seating capacity of less t h a n 200 persons, $30; 200 t o 300, $80; 300 t o 400, $70; 400 t o 500, SS0;
500 to 1,000, $00; more t h a n 1,000, S100; when admission'is more t h a n 5 cents and seating
capacity is less than 200, $50; 200 to 300, $75; 300 to 400, SL00; 400 to 500, $150: 500 to 1,000,
$225; more t h a n 1,000, $300. Where t h e exhibitions do not exceed three nights in one
week f the fee is one-half of t h e foregoing a m o u n t s . When exhibitions are given in conjunction with sale of p a t e n t medicines or where operator derives a n y portion of profits,
a license fee of $50 per week is charged; for operating a carnival, $100 for each week's performances.
Soda fountains, $25 for each fountain in Baltimore city or in each county, b u t in towns
and unincorporated places with population or Ires than 1,"00, fee is $!().
Soft drinks, m a n u f a c t u r e of, $25; fee for inspecting d r i n k s m a n u f a c t u r e d outside of
s t a t e , $5.
Storehouses, in cities not exceeding 10,000 population, $30; 10,000 t o 20,000, $50; 20,000
t o 50,000. $75; over 50,00), $ • 50.
Telegraph and express companies, $300.
T h e a t r e , in Baltimore, $200 a n n u a l l y or $5 per n i g h t .
T h e a t r e , moving picture, $30 to $300 according t o admission price a n d s e a t i n g capacity.
Tobacco dealer, nonresident wholesale, $50 in Baltimore a n d $10 In each county where
operating.
Traders, persons other t h a n growers, m a k e r s , or m a n u f a c t u r e r s , offering for sale wares
or merchandise when stock in trade does not exceed $1,000, $15; $1,000 t o $1,500, $18;
$1,500 to $2,500, $20; $2,500 to 84,000, $25: $4,000 to $<>,000, $30: $6,000 to $S,000, $40; $3,000
t o $10,000, $50; $10,000 to $15,000, $05; $ 5,000 to $20,000, *S0; $20,000 to $30,000 , 5100;
$30,000 to $10,000, $125; $10,030 to $50,000, $150; $50,000 t o $75,000, $200; $75,000 to $100,000,
$250; $100,000 to $150,000, $300; $150,000 t o $200,000, $350; $200,000 to $300,000, $400; $300,000
to $-100,000, $500; 540U.COO t o $500,000, SCO"); $500,000 to 5750,000, 5750; more t h a n $750,000,
$S00; and $25 when application for license is made.
T r a d i n g s t a m p s , dealers, $1,500; m a n u f a c t u r e r or p a c k e r issuing for o w n use, $50.
Occupational
end professional
licenses.

^M^jcrflaiieona

2. Occupational and professional licenses:
Brokers: Bill, $50, exchange, $100; grain, etc., i n B a l t i m o r e , 530; insurance, State, $100;
c o u n t y , $25: real estate, $25; shipping, $50; shipping brokers for r u n n e r s , 550; brokers'
solicitor, $25: p e t t y loan broker, $50.
Chauffeur, license, $5: t o operate m o t o r vehicle, $2; m o t o r cycle, $1.
Chiropractor, $15, a n d $10 a n n u a l l y .
Circus or equestrian performer, $100.
Dentist, examination, a n d license, $20.
Midwife, $5.
Mine fire boss, e x a m i n a t i o n , $3.
Mine foreman, e x a m i n a t i o n , first class, $5; second class, $1.
Nurse, examination, So.
Optometrist, S25.
Osteopath, $25.
P h a r m a c i s t , e x a m i n a t i o n a n d certificate, $15; a s s i s t a n t p h a r m a c i s t , $10.
P l u m b e r , registration, $3; renewal, $1.
P l u m b e r a n d gas fitter, in cities a t towns of less t h a n 5,000 population, $5; 5,000 to
10,000, $10; more than 10,000, $15.
Stage players, etc., $50 a year or $2 each show.
U n d e r t a k e r , e x a m i n a t i o n , $20: registration, $5.
Ventriloquist or sleight of h a n d performer, $20 p e r w e e k .

3. Miscellaneous licenses and fees—
•Hoxing, 'sparring or wrestling: Referee, $10; c o n t e s t a n t , $5; second, 55; m a n a g e r , $3
and 10 per cent of gross receipts to t h e Athletics Commission.
Chtblictnsc: $50.
Film censors: $2. for each 1,000 feet or less a n d $1 for each duplicate or p r i n t thereof.
Horse races at race track: $6,000 per d a y a n d 15 per c c n t of n e t r e v e n u e .
Hunting: Nonresident, $10; to propel h u n t i n g boat, $2.50.
Marriage license: m i n i m u m , $2.
Motor vehicles: Registration fees.—On all vehicles with p n e u m a t i c tires, t h e rate is 60
cents per horsepower, m i n i m u m , $10; with solid tires a n d carrying capacity of not more
t h a n I ton, $20; not more t h a n 2 tons, $10; 3 tons,
4 tons, $100; 5 tons, $150:6 tons, 5300;7
tons, $500; electric solid tired vehicle, one-half of foregoing fees. O n vehicles operated on a




TAXATION A N D REVENUE

LAWS-—ILLINOIS.

175

fixed schedule over a definite route, weighing less t h a n 3,000 p o u n d s , the rate is onetwentieth of a cent per each passenger seat, multiplied b y n u m b e r of miles to b e traveled; weighing 3,000 p o u n d s or over a n d lass t h a n 7,000 w i t h solid tires or less t h a n 8,500
with p n e u m a t i c tires, one-fifteenth of a cent per each passenger seat, multiplied b y
n u m b e r of miles to oe traveled; weighing over 7,000 pounds, solid tires or 8,500, pneumatic tires, one-sixth of a cent per each passenger seat multiplied b y n u m b e r of miles
On vehicles used for freight, weighing 3 tons or less, t h e rate is one fifth of a cent per
ton mile, multiplied b y t h e n u m b e r of miles t o be traveled; not over 7 tons, solid tires
or 10 tons, p n e u m a t i c tires, two-fifths of a cent per each ton mile multiplied b y n u m b e r
of miles, over 7 tons a n d not over 10 tons, solid tires, three-fifths of a cent per ton mile
multiplied b y t h e n u m b e r of miles t o b e traveled. Motor cycle, 55 a n d §5 for each side
car a t t a c h m e n t . F o r bicycle w i t h motor a t t a c h m e n t , S3. Interchangeable tags for
dealers $25 for first t w o sets a n d $15 for each additional set, a n d $3 for each additional
set t o be used only on n e w cars brought u n d e r their own power from factory. Interchangeable tags for motor cycle dealers, $20, a n d $5 for each additional tag. On vehicles for passenger hire b u t not operating on a fixed schedule, $1.20 per horsepower
For
rubber-tired trailers, $10, for 1 ton or less, a n d $20 for each additional ton of carrying
capacity For tractors or traction engines, $25, those hauling farming i m p l e m e n t s
being e x e m p t e d . T h e s e fees are for one year. For licenses t a k e n oat after April 1 a n d
before J u l y I, fee is three-fourths of foregoing rates, between J u l y 1 a n d Oct. 1, one-half;
a n d after Oct l , one-fourth
Duplicate registration cartificate, 50 cents, n e w tags to
replace lost ones, not to exceed $4 for motor vehicle, a n d $2 for m o t o r cycle or bicycle
w i t h motor a t t a c h e d I n case of transfer of vehicle, owner of tags can h a v e tags transferred t o another vehicle for a fee of $l, with allowance for a d j u s t m e n t . Effective J u n e
1, 1922, a t a x of 1 cent per gallon on all motor fuel was levied, said t a x not to b e imposed
on or after J a n u a r y 1, 1924. This measure was t o cover a deficit i n t h e construction
f u n d of t h e R o a d s Commission.
Stallion or jackass: F e e is e q u a l t o highest s u m of t h e season, a t least $10 for one m a r e :
t h i s p a y m e n t e x e m p t s f r o m all other State t a x e s .
C e r t a In fees
4. Fees collected by public officials and paid into State treasury.
payable
Into
A rticles of association of savings institutions and trust companies: $10 for filing. Domestic State treasury,
corporations, filing fee, $10, if only one class of capital stock is provided for, a n d S5 for
a d d i t i o n a l class, consolidation, $20, a n d S2 additional for each certificate of consolidation
required. Filing fee for foreign corporations, $25, a n d $1 for a n n u a l certificate.
Bank commission' E x a m i n a t i o n of b a n k s having 950,000 or less assets, $20. more t h a n
$50,000 a n d u p t o $150,000, $30, $150,000 to $250,000, $40, $250,000 t o $500,000, $50; $500,000
t o $1,000,000,
$1,000,000 to $3,000,000, $75, $3,000,000 t o $6,000,000, S100, $o,000,000 t o
$10,000,000, $150, 310,000,000 t o $15,000,000, $200, $15,000,000 t o $25,000,000, $250; $25,000,000
t o $40,000,000, $300, more t h a n $40,000,000, $400.
Commissions, issuance of: J u d g e s of circuit courts, $50; judges of superior court r court
of c o m m o n pleas, circuit court No. 2 of Baltimore, Baltimore city a n d criminal courts,
$50, judges of t h e court of appeals, each $50; sheriff of Baltimore city, $300, sheriff of
Baltimore C o u n t y , $100, sheriffs of other counties, $20 to $100; judge of o r p h a n s ' court
Baltimore, $50, judge of orphans* court, se i eralcounties, $10, justice of peace a n d constable, $2, tobacco inspectors, £50; weighers of livestock, $50; weighers of grain, $10;
notaries p u b h c , Baltimore, $20, outside of Baltimore, $5 for each commission clerks of
court, $200 register of wills, Baltimore, $200, register of wills, counties, $30 t o $150, commissioners t o t a k e acknowledgments, $10. All commissions allowed t o executors or
a d m i n i s t r a t o r s b y t h e o r p h a n s ' courts of t h e S t a t e are subject t o a t a x of l per cent on
t h e first $20,000 of t h e estate, a n d on "-fifth of 1 p e r c e n t on t h e balance of t h e e s t a t e .
T h e o r p h a n s ' court i n fixing t h e commissions m a k e s n o allowance for t h e t a x .
Inspection of tobacco • For one or two breaks, per hogshead, $1; full stayed, per hogshead
$2, for rei us pec t i n g a n d redrawing all kinds except Maryland tobacco, $1 per hogshead;
for ail outage t h e charge is $2 for every hogshead not exceeding 1,100 pounds a n d 12J
cents additional on every 100 p o u n d s over 1,100. T h e excess receipts, a f t e r expenses of
inspection are paid, are turned over to t h e State comptroller.
Insurance fees: F i h n g copy of charter, $25, a n n u a l s t a t e m e n t , $25, certificate of authori t y t o agent of foreign fire or m a r i n e company, $10, to solicitor of such c o m p a n y , So, agents
of all other foreign companies, $2, agents of domestic companies, 50 cents; abstract of
a n n u a l s t a t e m e n t , $2, for copy of every paper filed, 25 cents per folio, a n d $1 for official
seal, for valuing policies of life companies, 130 per million of insurance; for examination
of companies, a n a m o u n t t o be d e t e r m i n e d b y t h e commissioner of insurance w i t h i n
t h e legal limit.
Mtanes public a r e required t o p a y t o t h e S t a t e one-half of their fees derived f r o m prot e s t s . These fees are 5 cents for each protest, mailed or delivered.
II*
y

County licenses are provided for in the Code of Public Local Laws ceilsca ,
for each separate county, but on account of their diversity have not
been compiled.
On oyster tnduHry: Each person emplo} ed on a boat engaged i n catching oysters w i t h
rakes or tongs for sale is required to p a y a license fee of $3 50. T h e license is issued b y
t h e clerk of t h e circuit court in each c o u n t y . Two-thirds of the license m o n e y is t u r n e d
over to t h e school commissioners for t h e use of t h e public schools of t h e c o u n t y a n d onethird goes t o t h e comptroller of the treasury to be credited t o t h e oyster f u n d .
Oyster boatn: B o a t s used for catching oysters, $1.90 for every gross t o n boat shall measure, except for boats less t h a n 5 t o n s gross measurement, w h e n license shall be $S per
b o a t . A n additional charge is m a d e of 50 cents per laborer employed on t h e boat for
a period of t h r e e m o n t h s . One-third of t h e r e v e n u e goes to t h e S t a t e a n d two-thirds t o
the county.
Special tax on mortgages: I n Frederick C o u n t y all mortgagees holding mortgages on
real estate which h a v e been recorded are required a n n u a l l y t o p a y a t a x of 8 per cent u p o n
t h e gross a m o u n t of interest covenaated t o be paid b y t h e mortgagor. I n the remaining
coutitles a n d Baltimore city t h e mortgage t a x has been repealed.
Dogs are taxed $1 f i r male** a n d $2 for females. A kennel license is issued for $10, if
kennel has not more t h a n 25 dogs; more t h a n 25 dogs, $20. ( N e t revenue accredited t o
school or road f u n d s of the respective c o u n t i e s )
Gypsies a r e required to p a y $1,003 for each c o u n t y m which t h e b a n d pitches its t e n t
or operates.




176

TAXATION AND REVENUE LAWS—LOUISIANA.

Peddlers; oys- Licenses on hawkers and peddlers and for various lines of business
ter measurer. a r e g o v e r n e ( j by i o c a i i a w s applicable to the several counties and
municipalities. Oyster measurer in Baltimore, license fee, $5 per
annum.
No income tax. SEC. 11. No Income tax.—There is no income tax in this State.
S t a t e and gEC> 12. School revenues.—For the support of free public schools
other funds Xfor a S t a t e t a x o f 1 5 c e n t s o n e a c h $ 1 0 0 o f taxable property .was levied for
schools.
the year 1922 and the proceeds distributed to the several counties according to their school population. The rate for 1923 will be
cents
and for 1924, 8-^, cents. The county commissioners are authorized to
levy an additional tax sufficient to maintain the free public schools of
the county. The income from the State school fund (of 1839) and the
revenues from certain fines and licenses also go to the support of schools,
as may also those from dog taxes.
How estab- SEC. 13. Levee, drainage and sanitary districts.—The board of
ments; collec- commissioners^ of any county-may, upon petition of landowners and
tion; 'bond is- after due hearing to all parties interested, declare the establishment of
sues
levee and drainage districts in their respective counties for the purpose
of locating, constructing and maintaining levees, drains and canals
to drain and reclaim wet, swamp or overflowed lands. Necessary
funds^ are raised by special assessments against properties benefited in
the districts, and by the issuance of bonds payable m ten equal installments. The treasurer of the county is ex officio treasurer of the district.
Assessment and collection are made the same as for State and county
taxes.
suburban" san? "
^ e purpose of providing water supply, sewerage and drainage
F
tary com mis- systems in certain portions of Montgomery and Prince 6eorges Counties
sion: a n d assess- contiguous to the District of Columbia, the Washington suburban sarnbond
ies1 ®
t a r y commission has been incorporated under the laws of Maryland.
ue
*
This commission has power, subject to the approval of the public service
commission, to issue bonds not to exceed in the aggregate 10 per cent
of the total assessable value of property assessed for county taxes within
the sanitary district. Bonds so issued bear interest at not to exceed 5
per cent per annum and are payable in not more than 50 years. They
are forever exempt from county taxation. In order to provide funds
to pay the interest on the bonds and establish a sinking fund for their
redemption ^ the commission is authorized to assess such special taxes
against property benefited as may be necessary. These taxes are collected through the usual channels. The commission may also make
such service rates for use of the drains, etc., as it may deem proper.
Anne Arundel b e ecommission called " Anne Arundel County sanitary commission " has
A
commission.^
? incorporated for a similar purpose and with similar powers and
duties relative to bond issues and special assessments, for sanitary
districts in Anne Arundel County.
Appeals.
Appeal from tax levies or service charges in these districts may be
taken to the public service commission.




MASSACHUSETTS.
Sec.
1. Conshtutionalprovisionssummanzed
2. General property taxes
3 Assessment
4. Equalization
5 Tax rates
6 Collection
7. Watering rates
8. Poll taxes

177
177
179
ISO
180
1S1
181
182

Sec.
Page.
9. Inheritance t a x
182
10 Corporation taxes
1S3
11. Income tax
185
12. Business, occupational, professional, and
miscellaneous license taxes and fees
187
13. School revenues
189
14. Betterments
189
15. Drainage districts
190

SEC. 1. Constitutional provisions summarized.—Full power Power 0 genof
and^ authority are hereby given and granted to the general court
y6 "^
(legislative assembly) to impose and levy proportional and reasonable (Art IV, sec. l).
assessments, rates, and taxes upon all inhabitants of, and persons
resident and estates lying within, the Commonwealth; and also to
impose and levy reasonable duties and excises upon any produce,
goods, wares, merchandise, and commodities whatsoever, brought into,
produced, manufactured, or being withm the same.
In order that assessments may be made with equality, there shall v a l u a t i o n
be a valuation of estates within the Commonwealth, taken anew once every 10 years,
in every 10 years at least, and as much oftener as the general court
shall order. ^
Each individual of society has a right to be protected by it in the Duty of indienjoyment of his life, liberty, and property, according to standing ^idnal to (con*
laws. He is obliged, consequently, to contribute his share ^ to the p ^ j ?
expense of this protection; to give his personal service or an equivalent,
when necessary; but no part of the property of any individual can,
with justice, be taken from him, or applied to public uses, without
his con?ent, or that of the representative body of the people.
No subbidy, charge, tax, impoit, or duties ought to be established, No taxation
fixed, laid, or levied, under any pretext whatsoever, without the JJp°opie°^Art.
consent of the people or their representatives in the legislature.
XXIII).
Full power and authority are hereby given and granted to the general Taxationa n d sof
l
court to prescribe for wild or forest lands such methods of taxation as
"
will develop and conserve the forest resouices of the Commonwealth. ^Art* l ) '
Full power and authority are hereby given and granted to the general Incomes may
court to impose and levy a tax on incomes in the manner hereinafter
^Art*
provided. Such tax may be at different rates upon income derived
from different classes of property and shall be levied at a uniform
rate throughout the Commonwealth upon incomes derived from_ the
same class of property. The general court may tax income not derived
from property at a lower rate than income derived from property and
may grant reasonable exemptions and abatements. Any class of property the income from which is taxed under the provisions o^ this
article may be exempted from the imposition and levy of proportional
and reasonable assessments, rates and taxes as at present authorized
by the constitution. This article shall not be construed to limit the
power of the general court to impose and levy reasonable duties and
excises.
If a law approved by the people is not repealed, the general court Taxes to carry
shall raise by taxation or otherwise and shall appropriate such money XLVIIT^CC. !)•
as mav be necestary to carry such law into effect.
*
*
SEC" 2. General property taxes.—All property, real and personal, state, county
situated within the Commonwealth, and all personal property of the and local taxainhabitants wherever located without the Commonwealth unless
expressly exempt, shall be subject to taxation for State, county, and
municipal purposes.
Real estate, for purposes of taxation, includes not only all land, Real estate.
but all things affixed and appurtepant thereto. Mortgages on land
and buildings or other things connected therewith are taxable as real
estate.
177




178

TAXATION AND R E V E N U E LAWS

MASSACHUSETTS.

Personal es*

Personal estate includes goods, chattels, money, and effects; shipg
and vessels at home or abroad, except such as are specifically exempted;
money at interest and other debts due the person to be" taxed oyer
and above what he is indebted or pays interest for, but not including
in such debts due him or indebtedness from him any loan on mortgage
of real estate, taxable as real estate except the excess of such loan
above the assessed value of the mortgaged real estate; public stocks
and securities, bonds of railroads and street railways and stock in
turnpikes, bridges and moneyed corporations within or without the
Commonwealth.
Exemptions,
Exempted from taxation are the following classes of property:
1. Public property.
2. Personal property of literary, benevolent, charitable, and scientific institutions,
and of temperance societies incorporated in the Commonwealth, and the real estate
owned and occupied by them, but such property is not exempt if the income is divided
among the stockholders or members.
3. Iteal or personal property of an institution used as an insane asylum, hospital, or
lor the treatment of mental or nervous diseases if at least one-fourth of all property so
used and one-fourth of the income of all trust or other funds, is utilized for the direct
benefit of indigent insane persons or indigent persons in need of treatment for mental
diseases. Such institutions to which persons adjudged insane by due process of law
may be committed are exempt from taxation on personal property and buildings used
but subject to taxation on a fair cash value of the land o ^ned and used by it,
4. Ileal, and personal estates of incorporated agricultural and horticultural societies.
5. Houses of religious worship, and the pe vs and furniture.
G. Cemeteries, tombs, and rights of burial.
7. lieal estate and tangible personal property owned and used by any organized unit
of the volunteer militia for military purposes.
8. Personal property of a fraternal society or association for the exclusive benefit of
its members.
9. Property of associations formed to provide pensions for the retirement of employees
in private employment.
10. Property of any annuity, ponsion, or endowment association.
11. Personal property o oied or held in trust for religious organizations if the principal or income is used for religious, benevolent, or charitable purposes.
12. itoal and personal property of a water company whose charter exempts such
property from taxation.
13. Property other than real estate owned by a credit union and the capital stock of
such union.
14. Property other than real estate and machinery used in manufacture or in supplying or distributing water, o vned by Massachusetts savings banks or cooperative banks,
or by domestic or foreign business corporations subject to corporation excise taxes.
15. Capital stock, corporate franchises, and personal property of cooperative banks.
16. Ileal and personal estates belonging to incorporated organizations of veterans of
any war in which the United States has boon engaged to the extent of 3100,000 if actually
used by such association and if the net income from such property is used for charitable
purposes.
* 17. Ships and vessels engaged in foreign carrying trade are exempt, but the interest
therein is taxed one-third of 1 per cent,
iS. The standing growth on classified forest land is not taxed but the owner of such
land is required to pay a products tax of G per cent of tho stumpage value upon all wood
or timber cut therefrom. One-tenth of such tax, collected by the town, must be paid
to the State treasurer, but tho o vner of classified forest land may annually cut free of
the tax wood or timber from such land not exceeding S25 in stumpage value for his own
use or for that of a tenant on such land. Buildings or other structures standing oil
classified forest land are taxed as real estate with the land on which they stand. Classified forest lands are subject to special and betterment assessments.
19. Merchandise, machinery, and animals o.vned by inhabitants of the Commonwealth but located in another State.
20. Property, the income from which is taxed.
21. Deposits in savings banks and other institutions the income of which is exempt
from taxation.
22. Shares in partnership associations the income of which is taxable.
23. Stock in domestic business corporations.
21. Stock in other corporations, domestic or foreign, subject to taxation or corporate
franchises.
25. Intangible property held by any fiduciary in the Commonwealth.
26. Bonds, notes, or certificates of indebtedness of the United States, of this State
issued since January 1,1906, or of any county, city, town, fire, water, light or improvement district issued on or after May 1, 1908, and stating on their face that they are
exempt from taxation in Massachusetts.
,
,
«
27. Horses, mules, and neat cattle less than 1 year old; swine and sheep less than e
months old; and domestic fowls not exceeding 515 in value.
28. Property to the amount of $1,000 of a widow, of an unmarried woman oyer 21 years
of age, of a person over 75 years of age. or of a minor whose father is deceased,
the whole estate, real and personal, of any such person does not exceed in value 51,000,
exclusive of property otherwise exempt by law.
A
29. Polls and any portion of the estates ol aged, infirm, and poor persons when deemed
unable to fully contribute.
30. Wearing apparel and farming utensils or every person.
31. Household furniture not exceeding 51,000 in value.
32. Necessary tools of a mechanic not exceeding $300 in value.
.
t
33. Property of the following classes of persons to the amount of $2,000 m the case oi
each person, but only $2,000 of the combined estates of any veteran and his wile snau
be exempted:




179 TAXATION AND R E V E N U E LAWS-—MASSACHUSETTS.
(a) Soldiers a n d sailors in t h e W a r of t h e Rebellion, Spanish American War, Philippine Insurrection, or t h e World W a r , who lost t h e sight of both eyes, or of one eye, t h e
sight of t h e other having been previously lost, or w ho lost one or b o t h feet or one or both
hands.
(&) Soldiers a n d sailors who, as t h e result of disabilities, have become incapacitated
for m a n u a l labor t o a n e x t e n t equivalent, in t h e j u d g m e n t of t h e assessors, to t h e loss
of a h a n d or foot
(c) Wives or widows of soldiers or sailors w h o would b e entitled to exemption
u n d e r t h e preceding paragraphs.
The exemption stated above is not allowed if t h e whole estate of a n y of the persons
mentioned or t h e combined property of a veteran a n d his wife exceeds $5,000 exclusive
of t h e value of a n y mortgage interest m such mortgaged real estate as m a y be included
in tho total estate of a n y such person, if t h e total estate is less t h a n $2,000 but exceeds
t h a t a m o u n t w h e n a d d e d to t h e mortgage interest, t h e a m o u n t to be exempted is $2,000.
Soldiers a n d sailors ^ ho served m the W a r of t h e Rebellion are assessed for b u t are
exempt at their request from t h e p a y m e n t of a poll t a x , a n d if they are not entitled to
t h e exemption stated above, then p r o p e r t y a n d t h e property of their v i v e s or widows
shall be exempt from taxation to t h e a m o u n t of $1,000 m t h e case of each person. Provided, T h e combined exemption of such soldier or sailor a n d his wife shall not exceed
$1,000, a n d provided t h e combined estates of t h e person so e x e m p t e d a n d of t h e husb a n d or wife of such person does not exceed $5,000, b u t if said combined estates be less
t h a n $5,000, a n d exceed $1,000, t h e a m o u n t exempted shall be $lf<XR The widows of
soldiers a n d sailors w h o lost their lives m t h e W a r of t h e Rebellion shall be entitled t o
this exemption.

SEC. 3. A s s e s s m e n t . — T h e town assessors, three or more in each Who may act
town, are elected at the annual town meeting for terms varying from a s assessors;
one* to three years. The selectmen may be made the assessors, or they pointnlentJ
"
may so act if none are elected by the town. If the selectmen fail to act,
the county commissioners may appoint three or five suitable persons as
assessors. I n cities the assessors, usually three, five, seven, or nine in
number, are in some cities appointed b y the mayor, in some elected
b y the council, and in others elected by the people, for a term of three
years.
The commissioner of corporations and taxation (referred to in the commissioner
following pages as the commissioner), appointed by the governor, with
^SthMrapthe advice and consent of the council, for a term of three years, assesses pointment and
and collects taxes on deposits in savings banks and savings depart-duties,
menta of trust companies, taxes on trust companies, public-service
corporations, insurance companies, business corporations legacies and
successions, incomes, and stock transfers. The commissioner is
required to give to assessors instruction and supervision as to their
duties, with a view to securing uniform assessment and just taxation
and to equalizing the valuation of property for the purpose of State,
county, and local taxation.
A striking feature connected with the assessment is the unusual Unusnai powand extraordinary powers conferred upon the assessors, who not only upon al^eLtore!
make the valuations and list the polls and estates but make the final
tax levy, or, as it is called in the statutes, "assess the taxes " by which
is meant that they apportion among the various polls and estates as
valued by them the amount of taxes authorized to be raised in their
town or city for town or city, county, and State purposes. They also
*4 commit the tax list 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 have the powers of assessors, auditors, equalizers, local boards of
review,-and local boards of appeal with respect to taxation; but an Appeals,
appeal from the arbitrary exercise of these powers lies to the county
commissioners or to the superior court of the county.
Under the statutes the assessors publish a notice requiring the inhab- " T r u e Hats;"
itantsof each town or city to bring in sworn "true lists" of all their P e n a l t I e s *
property. Should anyone do so. he is entitled to have his list " received as true," except as to valuations, but most property is listed
b y the assessors "according to their best information." Any person
who is guilty of making a false or fraudulent list or is guilty of evading
the payment of taxes b y concealing or changing his residence, may be
imprisoned not more than one year or fined not more than $5 000.
The valuation at which the machinery, poles conduits, wires and Telegraph and
com
pipes of telephone and telegraph companies shall be assessed is deter"'
mined annually b y the commissioner of corporations and taxation
subject to appeal to the board of appeal composed of the State treasurer, S t a t e auditor, and a member of the council designated by t h e
governor.




180

TAXATION AND REVENUE

LAWS-—MASSACHUSETTS.

As of Apr. i , at T h e assessment is made as of April 1, at t h e full and fair cash value
full value.
0 j t j i e pioperty assessed.
Annual assess- R e a i estate is listed annually, mortgages being treated as an interest
H E 4 and^ner"in real estate and listed i n the place where t h e real estate lies, and
sonai property, personal property is also assessed annually and in t h e city or town of
which t h e owner is a resident, e x c e p t stock i n trade and machinery
employed i n other places, w h i c h is assessed where i t is located. There
are a few other exceptions based upon the status of the property in
respect to ownership, etc. A mortgagee i n possession of land is assessed
as sole owner thereof. If t h e mortgagee has o n l y an interest in the
land, h e is assessed on such interest; the tax on such property is assessed to the mortgagor less such interest.
Exempt prop- P i o p e r t y e x e m p t e d from taxation is also listed and valued for purerty listed.
poses of statistical information.
Credit for \et- T h e commissioner fiom the returns m a d e b y assessors ciedits oneerans* e x e m p - third of the veterans' e x e m p t i o n to t h e cities and towns making the
tion
*
same.
C i t y a s s e s s - T h e assessors may, i n a n y year, d i v i d e a n y ward of a city into conment districts, y e m e n t assessment districts
T h e assessors m a y i n c l u d e State, county,
and town taxes, or a n y two of them, i n t h e same assessment,
in Boston.
I n Boston all taxes assessed for county or State purposes may be
assessed separately as county taxes, or under t h e name of city taxes
only, as the c i t y council directs.
No eqnaiizaSEC 4. E q u a l i z a t i o n . — S t r i c t l y speaking, there is no provision for
tion, s t r i c t i j ] o c a j equalization. Taxpayers overassessed m a y obtain redress either
dies
t h e assessors, t h e county commissioners, or the superior court,
crs.
B u t there is no machinery designed to raise t h e assessments which
may b e below the fair cash value, e x c e p t to call the assessois to account
for nonperformance of duties
T h e following section seems to imply
a system of State equalization, b u t it should b e observed that it operates on the apportionment or share of State and of county taxes to
each c i t y or town and not u p o n the valuations, and operates only
triennial ly
Triennial re- I n 1922 and i n e v e r y third year thereafter, t h e commissioner shall
port of coiiimis- 0n o r before April 1, report to the general court an equalization and
siouer.
appoi tionment upon the several towns, of t h e n u m b e r of polls, the
amount of pioperty, and the proportion of e v e r y $1 000 of Stale^ or
county taxes including polls at one-tenth of a mill each, which
should be assessed u p o n each town
ApportionT h e number of polls, the amount of property, and t h e proportion of
0 0 0 of S t a t e t a x e s i n c l u d i n
a n d c°o n n t y e v e r y
'
S P o l l s a t one-tenth of a mill each,
taxes.
for each c i t y and town i n the several counties of t h e Commonwealth
are established b y t h e general court m a specified schedule and constitutes a basis of apportionment for State and c o u n t y taxes until
another schedule i s made and enacted b y the general court.
Amountof
SEC. 5. T a x r a t e s . — T h e aggregate amount of State and county taxes
b
county t a x / ! r a l s e d i s
y t l l e legislature at each session. Each town or
fixed by legbia- city is required to raise its quota for State and c o u n t y purposes by^ a
ture.
l e v y on polls and estates. Once e v e r y three years the tax commissioner detei mines what proportion of t h e whole each t o w n or city is to
pay. T h e assessors i n t h e towns t h e n determine the rates b y apportionm e n t u p o n the property subject to taxation.
D u t y of as- T h e assessors as soon as the tax rate is fixed for t h e year notify the
sessors.
auditor or similar officer i n cities, and i n towns t h e town accountant,
if any, otherwise t h e town treasurer, of t h e amount to be raised for
State, c o u n t y , and c i t y or town purposes and for overlay, specifying
the amounts t o be l e v i e d on real and personal property, on polls, and
to accrue from estimated receipts. T h e assessors are required as often
as once a month to g i v e notice to such officials of t h e amounts of abatements of taxes specifying whether granted on account of assessments
on property or on polls.
Connty tax.
T h e amount w h i c h t h e county commissioners shall l e v y as t h e county
t a x shall b e as# authorized annually b y t h e general court, and as computed* b y adding together t h e amounts of the annual appropriation
and of a n y n e w special appropriation, so far as t h e m o n e y therefor is
to b e raised b y taxation and d e d u c t i n g therefrom so m u c h of the probable receipts from all sources e x c e p t loans and of t h e unappropriated
balance i n the c o u n t y treasury at t h e closing of the treasurer's books
for t h e previous year, as the general court d e e m s advisable.




T A X A T I O N AND

BEYEISTUE L A W S

MASSACHUSETTS.

181

T h e c o u n t y commissioners apportion and assess all county taxes A p p o r t i o n *
among and u p o n the several towns according to the latest State valuation "j^JJ1
county
and b y their clerk certify the assessments to the assessors thereof and tax,
prescribe t h e t i m e of p a y m e n t . T h e several amounts so apportioned
and assessed are collected and paid like t h e State tax i n t o t h e respective
town treasuries, and t h e commissioners i n their warrants require the
s e l e c t m e n or assessors of each town to p a y or to issue their warrants
requiring t h e treasurer to p a y to t h e county treasmer t h e amount so
assessed at such times as shall b e fixed m t h e warrant of the commissioners
T h e c o u n t y commissioners also l e v y annually as a county tax a sum T a r f o r insufficient to m e e t the d e b t and interest maturing i n that year if no d e b t e d n e s s *
other provision therefor has b e e n made.
T h e mayor, or i n cities having a commission form of government, Municipal tax
t h e commissioner or director of finance, m a y request a change i n the r a t e s * h o w flxed*
t a x limit as t h e n existing or the fixing of a limit, and w h e n such request
i s s u b m i t t e d to t h e council i t shall i m m e d i a t e l y order a public hearing
for the fixing of a t a x limit. E v e r y city, e x c e p t Boston, can b y law
fix t h e tax rate
T h e rate ($10 50 o n every §1 000 of assessed valuations) , for Boston can b e changed o n l y through the State legislature.
Cities and towns m a y incur d e b t and m a y issue bonds payable Bonded, mwithin 1 to 30 years, but, e x c e p t as otherwise provided b y law, a c i t y dcbtedne^s
in
shall not authorize indebtedness to an amount exceeding 2J per c e n t c i t l e s a n d t o w n s a n d a town 3 per c e n t on the average of the assessors' valuations of the
t a x a b l e property for t h e three preceding years, the valuations being
first reduced b y the amount of all abatements allowed thereon.
Cities and towns are reimbursed for loss of taxes on land used for R e i m b u r s e *
p u b l i c institutions w h i c h are subject to the supervision of the State "j^es on land
hoard of insanity, charity, or prison commissioners, e x c e p t county used b> State lnjails, houses of coriection, and training schools. T h e v a l u e of such stitntions.
property is determined b y the tax commissioner for t h e purpose of
c o m p u t i n g t h e t a x allowance b y t h e State to t h e municipality.
SEC. 6. C o l l e c t i o n , — T h e town collectors of taxes, one or more i n Election
of
each town are elected annually at the town meeting. T h e town m a y at collectors,
a n y m e e t i n g appoint t h e town treasurer tax collector. T h e constables
a c t as tax collectors unless other persons are appointed as such. Collectors i n cities, usually one or more i n each city, are elected for terms
of one year or such other period as m a y b e fixed b y their charters.
A l l property taxes are collected b y t h e town or c i t y t a x collectors When
ta\c»
a n d are payable on demand. If t h e y remain unpaid for 14 days after a r e
payable;
d e m a n d and notice, t h e y m a y b e collected b y distress and sale" and i n f l u e n c y ! * G"
certain cases b y arrest and imprisonment
If the tax remains unpaid
after t h e expiration of 17 days from October 15, or not to e x c e e d 30
days w h e n a city, town, or district has b y ordinance fixed an earlier
d a t e for p a y m e n t , interest is charged at the rate of 6 per cent per
a n n u m , together w i t h an additional rate of 2 per c e n t per annum on
all tax amounts i n excess of §200 if t h e tax remains unpaid after the
expiration of three months from date on w h i c h payable.
T a x e s on land b e c o m e a lien on April 1.
SEC. 7. W a t e r i n g r a t e s . — T h i s tax is treated as a part of the general Lien on land,
property t a x i n w h i c h its returns are merged. I n form i t suggests a How let led.
special assessment but i t differs therefrom in that i t i s regularly recurrent each year and is not for a n y permanent improvement. I t differs
from t h e general property tax i n that i t is l e v i e d on part of the property
o n l y and assessed u p o n each linear foot of frontage instead of upon
valuation
I n some cities and towns t h e same services are charged to
t h e general property t a x . I t i s l e v i e d and collected b y t h e same
officers as t h e general property tax.
A c i t y m a y determine that t h e streets, or certain streets, or portions
of streets shall b e watered, i n whole or i n part, at t h e e x p e n s e of the streets,
abutters. I n such e v e n t t h e expense for a municipal year, t h e proportion thereof to b e borne b y abutters, and t h e rate to be assessed upon
e a c h linear foot of frontage u p o n such streets or portions of such street
are estimated and determined b y t h e board of aldermen and assessed
u p o n t h e estates abutting on such streets i n proportion to t h e number
of linear f e e t of each estate on the watered street. T h e amount on
e a c h estate is determined b y t h e board, or, if t h e board so determines,




182

TAXATION AND REVENUE

LAWS-—MASSACHUSETTS.

b y t h e board of public works, t h e board of street commissioners, superi n t e n d e n t of streets, or other officer, who certifies the same to the
assessors. This tax is i n c l u d e d i n t h e annual tax bill of such estates
and collected as other taxes on t h e same estates.
Poll tar of $2 SEC. 8 Poll t a x e s . — A poll t a x of $2 is assessed on e v e r y male inhablnt
ita
Pnif trpasurv* n t of t h e Commonwealth a b o v e 20 years of age whether a citizen of
estates subject t h e U n i t e d States or an alien. Civil War veterans are exempt. This
to tax.
tax i s paid into the municipal treasuries as part of t h e f u n d out of which
. the State's share of taxes is drawn.
.
SEC. 9. Inheritance t a x . — A l l property w i t h i n t h e jurisdiction
T*L{°J*B\JT
to tax.
of the Commonwealth, corporeal or incorporeal, and any mteres
therein, belonging to inhabitants of the Commonwealth, and all real
estate in the Commonwealth or a n y interest therein and all stocks in
any national bank situated i n t h e Commonwealth or i n any corporation
organized under the laws of t h e Commonwealth, belonging to persons
w h o are not inhabitants of t h e Commonwealth, w h i c h shall pass by
will, or b y the laws regulating intestate succession, or b y deed, ^rant,
or gift (except i n cases of bona fide purchase for full consideration in
m o n e y or money's worth) i n t e n d e d to take effect in possession or enjoym e n t after the death of the grantor, to a n y person, absolutely or m
trust, e x c e p t to or for the use of charitable, educational, or religious
societies or institutions, t h e property of w h i c h is e x e m p t from taxaFor state use. tion b y the laws of t h e State, or t o or for the use of a c i t y or town within
t h e Commonwealth for p u b l i c purposes, is subject to a tax at the following rates for the use of t h e Commonwealth:
Classification Beneficiaries are classified, a n d t h e t a x i m p o s e d , as follows:
of beneficiaries.
'
• r
'
Class A .* Husband, wife, father, mother, child, adopted child, adoptive parent, or
grandchild of decadent.
Class B: Lin?al ancestor, except father or mother, lineal descendant except child or
grandchdd, lineal descendant of adopted child, lineal ancestor of adoptive parent, wife
or widow of a son or husband of a daughter of decedent.
Class C:.Brother, sister, half brother, half sister, nephew, niece, stcpchlld, or stepparent, of decedent.
Class D: All other collateral relations, strangers to the blood, or bodies corporate or
politic.
Rate for classWhen value of estate or interest i

Tax rates.
Not over §10,000
Over S10,000 to $25,000
825,000 to ?50,000
$50,000 to 5250,000
5250,000 to £500,000
£500,000 to $750,000....
S750,000 to 51,000,000..

$1,000,000

Exemptions.

P.ct.

1
1

2
4
5
5j
6
7

P.ct. P.ct. P.ct.
3
1
5
2
7
7
4
S
S
5
9
9
6
10
10
7
11
11
S
12
12
9

N o distributive share or gift is taxable unless its value exceeds
$1,000, and in the ca?e of a husband, wife, father, mother, child,
adopted child, adoptive father, or adoptive mother of the deceased,
§10,000; and no tax is e x a c t e d w h i c h reduces t h e property below the
amount of these exemptions.
Property
of W h e n the personal estate passing from a n y person not an inhabitant
nonresidents.
of the State consists in whole or i n part of shares i n any railroad or
street railway company or telegraph or telephone -company incorporated under the laws of the Commonwealth and also of some other
State or country so m u c h o n l y of each share as is proportional to the
part'of such company's line l y i n g w i t h i n this Commonwealth is considered as property of such person w i t h i n t h e jurisdiction of the Commonwealth for the purposes of t h i s t a x . Property of a nonresident
d e c e d e n t w h i c h is w i t h i n t h e jurisdiction, of t h e Commonwealth at
the time of his death, if subject b y the laws of the State or country of
his residence to a tax of like character w i t h that imposed b y the Commonwealth, shall b e subject o n l y to such part of the t a x imposed
b y t h e Commonwealth as m a y b e ' i n excess of t h e t a x imposed b y the
laws of such other State or country provided a like e x e m p t i o n is made




183

TAXATION A N D R E V E N U E

LAWS-—MASSACHUSETTS.

by the laws of such other State or country in favor of estates of residents
of Massachusetts, blit no such e x e m p t i o n shall b e allowed until the
tax provided for b y the law of such other State or country shall h a v e
been actually paid.
T h e tax is generally assessed upon the actual value of the property Tax based on
at the t i m e of t h e death of t h e decedent, and the value on w h i c h the actual value; aptax is computed is determined b y the commissioner. Parties interested p r a l s e r s *
can h a v e one or three disinterested appraisers appointed b y the probate court to determine the actual value, and their decision is final,
except as to matters of law.
Taxes are payable at t h e expiration of one year from the date of When payable?
the giving of bond b y the executors, administrators, or trustees first ^ ^ e s t coarseappointed. If not p a i d w h e n due, interest is charged and c o l - a b I e ; a i s c o u n t l e c t e d from t h e t i m e the t a x became payable. If t h e t a x is
paid prior to the date on w h i c h due, a discount at t h e rate of 4 per cent
per annum is allowed.
This t a x w i t h the interest thereon attaches as a l i e n on t h e property Collected by
and is collected b y the treasurer of the Commonwealth. A d m i n i s t r a - s t a t e treasurer,
tors m u s t p a y the t a x before the property is delivered.
SEC. 10. C o r p o r a t i o n taxes.—Corporations are t a x e d b v the State How corporaupon all those elements of their w e a l t h . w h i c h c a n not b e reached atltr'bntion^or
with comparative ease and certainty b y the local assesbors. B u t tax.
the State retains for its own use only that portion of the taxes so raised
w h i c h would not, under the general principles determining t h e situs
of property, naturally belong to some one of t h e towns and cities, and
therefore turns back to the towns a con?iderable part of that w h i c h is
collected. One-sixth of the total t a x paid in any fiscal year b y domestic
business or foreign corporations is retained b y t h e Commonwealth.
T h e remainder of the tax, after deduction is m a d e of a sum equal to
five-sixths of such t a x as h a v e b e e n abated and refunded, is distributed t o e a c h of the several towns i n the proportion that the v a l u e
of the tangible property owned b y all corporations taxable and situated
i n each town bears to t h e value of the total tangible property owned
b y all such corporations situated w i t h i n . t h e State. T h e commissioner
of corporations and taxation determines*the amounts due to t h e c i t i e s
and towns b u t appeal m a y b e taken to the board of appeal.
T h e general corporation t a x is also known as a t a x on the corporate Tax on corpoexcess. I t is administered b y the commissioner. H e ascertains the r a t e excess,
full and fair cash value of all t h e shares constituting the capital stock
of each corporation, w h i c h is denominated the v a l u e of t h e corporate
excess. From this amount are deducted certain i t e m s locally t a x e d
and certain items regarded as lying b e y o n d the jurisdiction of t h e State.
T h e b a l a n c e i ^ a s s e s s e d as the 1 'corporate e x c e s s , " and t h e corporations
pav the t a x directlv to the commissioner.
T h e d e d u c t i o n s allowed i n t h e case of all corporations are:
Deductions
allowed.
. ...

Real estate and machinery used in manufacture and taxed b y towns and cities in
Massachusetts, the value of securities which, if owned by a natural person, would not
be subject to taxation* and the value of property situated outside of the State and subject to taxation elsewhere m the case of a railroad, telegraph, or street railway company,
domes*!" or foreign, so much of the voiue of its capital stock as is proportional to the
length of that p^rt of its lme7 if any, outside the State; and also the value of its w orks,
structures, real estate, machinery, underground conduits, wires, and pipes, subject to
local taxation within the State m case of a domestic telephone company the value of all
stock in other corporations m this or other States, already taxed, and in the case of foreign
telenhone companies, as much of its camtal sroek as is proportional to the number of
telephones owned or controlled by it outside the State In the case of a telephone company, foreign or domestic, the value of its works, structures, real estate, machinery,
underground conduits, wires, and pipes, subject to local taxation m the State

T h e rate of taxation l e v i e d upon t h e franchises of public s e n d e e cor- ^ ^ o n f r a c *
porations and other corporations e x c e p t foreign and domestic business
corporations w h i c h are specially defined, is determined^ b y t n e commissioner, w h o ascertains the total amount raised b y taxation other than
on polls i n all t h e different towns and cities, and d i v i d e s that b y t h e
total v a l u a t i o n of property as returned b y t h e assessors to determine t h e
annual rate. T h e average of t h e three preceding annual rates so determ i n e d i s t h e franchise tax rate.
E v e r y domestic business corporation i s required to p a y annually a n Excise tax.
e x c i s e e q u a l to $5 per $1,000 of the v a l u e of its corporate excess and an
amount equal to 24 p e r c e n t of that part of its average income w h i c h i s
d e r i v e d from business carried o n w i t h i n the Commonwealth, b u t every




184

TAXATION AND REVENUE LAWS-—MASSACHUSETTS.

such corporation shall pay annually a total excise of not less in amount
than one-twentieth of 1 per cent of the fair cash value of all shares constituting its capital stock on April 1. If a domestic business corporation which is a subsidiary of a foreign corporation or closely affiliated
with it, is so managed that its books of account do not show its true
earnings, it shall pay as a minimum tax an amount caual to $20 per
$1,000 of its corporate excess. A foreign corporation shall pay a similar
amount with respect to the business done or income received from
within the Commonwealth. The merchandise of foreign and domestic
business'corporations is not taxed locally, but is included in the values
upon which the corporate excess is determined. When the commissioner has received notice of an abatement of the taxes of any corporation, he assesses such corporation a corresponding additional franchise
tax.
Trust compa- The total amount of the tax to be paid by a trust company m any year
nles.
upon the value of its corporate franchise shall amount to not less than
two-fifths of I per cent of the total amount of its capital stock, Burplus,
and undivided profits at the time of assessment.
Excise tax of Every corporation shall pay in addition to all other taxes an excise
three-fourths of ^ a t the rate of three-fourths of 1 per cent of its net income.
Certain rail- Street railways and electric railroad companies are relieved of the
Ways exempt, imposition of the commutation or excise tax during the years 1922 and
, 1923.
Assessments The commissioner annually assesses upon every corporation or organState treasurer. ization required by law to make deposits m trust with the State treasurer
a tax of one-twentieth of 1 per cent of the average of such deposits made
by it for the year last preceding the assessment. Such assessments are
collected in the same manner as the taxes upon corporations.
Departures The following cases are departures from the general rules already laid
from
genera] d 0 W I l j either in the direction of special procedure or of additional taxes
ru
imposed:
SI1 ares of stock in tanks, national or State, arc assessed locally to the owners and not by
the State ta\ commissioner. The bank advances tho tax The revenue obtained is
distributed among tho town* and cities where tho shareholders reside, and the State
receives as its share the amount levied on the share* of foreign stockholders.
Tax on deposits* Saving- banks, <jvmg> departments of trust companies, and the
Massachusetts Hospital Life Insurance Co are taxed on their depo-its,
certain
specified investments at the rate of one-half of 1 per cent per annum, payable semiannually, which computed upon tho average depo^ik for each six months. Tne tax
on savings-bank deposits is in lieu of all other taxes Cooperative banks are taxed
locally on their real estate only
Insurance companies Life msuranco companies, domestic and foreign, pay an excise
tax of one-fourth of 1 per cent per annum upon the net valuo of all policies in force and
held bv residents of the Commonwealth Domestic insurance companies other than
life anu companies liable to taxation on their corporate francbi-es, pay 1 per cent on
net premiums except premiums rtcuved in other States where they arc subject to a
like tax, and 1 per cent on oil assessments made by the company upon policyholders.
All other foreign insurance companies pay 2 per ccnt on net premiums charged or recei\ ed
in Ma vodmscttt. There is a retaliatory tax on insurance companies of every class
organized in States which tax Massachusetts companies more heavily.
Strut i^lroads generally pay an exci-e tax in each to>*n on that proportion of their
gro^s receipts which corresponds to the miles of track m each town or citv Thc rates
are If gross receipts amount to S4,000 or less per mile, J p-r conf 84,000 to i 7,000 per mil?,
2per ci nt, ST,000 to §14,000 per mile, 2} per cent $14,000 to $21,000 per mile, 21 per ctnt;
$21,000 to $2S 000 per mile, 2? per cent over S2s 000 per mile, 3 per cent. These taxes
are in addition to others pro\ ided by law and are de\ oted to tho care of thc streets. The
rates are subject to revision
Express companies arc required to make an annual statement of their property to the
commissioner, who lev les an excise tax upon the fair cash v alue of such propoi tion of their
capital, bonds and unfunded debt after deducting tho value of their real estate and other
property taxed locally as their gross earnings m th«» Commonwealth b^ar to their total
gross earnings, and the rate is determined the same as in thc ease of domestic corporations.
Interest tn vessels \n foreign carrying trade: Domestic corporations owning an interest in
•vessels engaged m foreign carrying trade are taxed one-third of 1 per cent on the value of
such interest. This value, as determined by the tax commissioner, is deducted frrm
the value of the shares of the corporation lor*the purpose of determining the true value
of its corporate franchise.
Certain expenses met by tax on public sertice corporations' Oas, electric li^ht, and water
companies are required to bear a proportion of tho expenses of the department of pubhc
utilities fixed by the commissioner of corporations and taxation, and the cost of inspection of gas meters. Railroads bear the expense of the railroad commission and the costs
of inquests on travelers killed. Telegraph and telephone companies pre assessed for the
expenses of the highway commission
Excise tar forug^i cor jurationv Every foreign corporation must pay annually, with
respect to doing business in this State, an excise equal to the sum of the following, but
every such corporation shall pay annually a total excise not less in amount than onetwentieth of 1 per cent of such proportion of the fair cash valuo of all the shares constituting its capital stock as the assets, both real and personal, employed in any business




185 T A X A T I O N A N D

REVENUE

LAWS-—MASSACHUSETTS.

within the State on April 1 following the close of the taxable year, bear to the total
assets of the corporation employed m business on that date*
(1) An amount equal to $5 per $1,000 upon the corporate excess employed w ithin the
State.
(2) An amount equal to 2i per cent of that part of its net income \ihich is derived from
business withm the State
Distribution of franchise taxes- Corporate franchise taxes are distributed t o the several
towns m proportion to the number of shades held m such town The franchise tax on
electric railroads and street railways is distributed to the towns m proportion to the
length of track operated m such town. The franchise tax on railroads, telephone, and
telegraph companies is distributed to the several towns m proportion to the total assessed
value of property actually taxed in each town for the preceding year after deduction is
made from such tax of such part thereof as is paid on account of shares of stock owned
by nonresidents of Massachusetts which is retained by the Commonwealth.
The franchise tax on gas, electric and water companies is distributed to the towns
where the business is earned on or if carried on in more than one town, the tax is distributed m proportion to the value of the works, structures, real estate, machinery,
oles, underground conduits, wires and pipes in each town. The part of the tax paid

E

y the corporations on account of shares of stock owned by nonresidents of Massachusetts
is retained by the Commonwealth. The commissioner, subject to appeal to the board
of appeal, ascertains and determines the amount due to each town.
SEC. 11. I n c o m e T A X . — I n c o m e r e c e i v e d f r o m t h e f o l l o w i n g c l a s s e s Income from
of i n t a n g i b l e p r o p e r t y i s t a x e d a t t h e r a t e of 6 p e r c e n t p e r a n n u m :
StynStSxed f°at
(1) Interest from bonds, notes, money at interest, all debts due the person to be taxed ® P e r cent,
except deposits in any savings bank chartered by the Commonwealth or in the Massachusetts Hospital Life Insurance Co., or such of the deposits in the savmgs department
of any trust company so chartered as do not exceed m amount the limits imposed upon
deposits in sa\ ings banks, deposits iu any bank situated m the State of New Hampshire,
and deposits in any bank in any other State which exempts from taxation to its inhabitants similar deposits and interest and dividends thereon owned by such inhabitants m
banks m this Commonwealth, bonds, notes, certificates of indebtedness of the Commonwealth and of political subdivisions thereof as are exempted from taxation; loans secured
exclusively by mortgage of real estate taxable as real estate situated m the Commonwealth to an amount not exceeding the assessed value of the mortgaged real estate less
than the amount of all prior mortgages; loans made m the couise of business by persons
loaning money as a business upon the pawn or pledge of tangible personal property,
(2) dividends other than stock dividends on shares m all corporations and jomt stock
companies organized under the laws of any State or nation other than this Commonwealth, except banks, the shares of which are subject to taxation in the Commonwealth
and except such foreign corporations as are subject to a tax upon their franchises payable
to the Commonwealth, (3) dividends other than stock dividends on shares in partnerships, associations or trusts, the beneficial interest m which is represented by transferable shares except dividends on shares of the following: (a) Partnerships, associations
or trusts the property of which consists exclusively of one or more of the following kinds
of property—real estate wherever situated and supplies therefor and receipts therefrom,
stocks of corporations which are taxable; bonds, notes, loans secured by mortgage of
real estate and certificates of indebtedness, the income of which is exempt from taxation,
property the income of which, if any, would be taxable if owned by an inhabitant of
the Commonwealth; shares m partnerstnps, associations or trusts, the dividends on which
are exempt from taxation (6) Partnerships, associations or trusts the beneficial interest in which is represented by transferable shares which furnish proof to the commissioner that two-thirds at least of their taxable property is taxed witnin the Commonwealth and that the remainder if taxable is taxed where situated.
P a r t n e r s h i p s , a s s o c i a t i o n s or trusts, t h e d i v i d e n d s o n t h e s h a r e s of Partnerships,
w h i c h are e x e m p t f r o m t a x a t i o n p a y t o t h e c o m m i s s i o n e r a n n u a l l y a etc.
t a x of 6 p e r c e n t of t h e i n c o m e d e r i v e d f r o m t h e i r p r o p e r t y s o f a r a s
s u c h i n c o m e w o u l d b e t a x a b l e if r e c e i v e d b y a n i n h a b i t a n t of t h e
Commonwealth.
D e d u c t i o n s m a y b e m a d e o n a c c o u n t of i n t e r e s t p a i d d u r i n g t h e y e a r Deductions,
o n d e b t s o w e d b y p e r s o n s e n g a g e d i n t h e b u s i n e s s of b u y i n g a n d s e l l i n g
or o t h e r w i s e d e a l i n g i n i n t a n g i b l e p e r s o n a l p r o p e r t y ; " d e b t s o w e d b y
o t h e r p e r s o n s e x c e p t d e b t s s e c u r e d b y m o r t g a g e or p l e d g e a n d d e b t s
o n a c c o u n t of w h i c h t h e t a x p a y e r i s e n t i t l e d t o c l a i m a d e d u c t i o n .
I n c o m e f r o m a n n u i t i e s i s t a x e d a t t h e r a t e of
per cent per a n n u m ,
income from
proT h e e x c e s s o v e r $ 2 , 0 0 0 of t h e i n c o m e d e r i v e d f r o m p r o f e s s i o n s , e m p l o y emm e n t s , t r a d e s or b u s i n e s s i s t a x e d a t t h e r a t e of
p e r c e n t b u t w a g e s payments* etc.,
a n d s a l a r i e s of e m p l o y e e s of t h e U n i t e d S t a t e s are e x e m p t . T h e e x c e s s at i§ per cent on
of g a i n s o v e r l o s s e s r e c e i v e d f r o m t h e p u r c h a s e or s a l e of i n t a n g i b l e safcis
*slJ
p e r s o n a l p r o p e r t y i s t a x e d a t t h e r a t e of 3 p e r c e n t p e r a n n u m .
per cent deducT h e f o l l o w i n g d e d u c t i o n s a r e a l l o w e d f r o m gross i n c o m e :
tlons from gross
Expenses of carrying on any business, trade or profession including cost of ordinary
repairs, a reasonable allowance for depreciation and obsolescense of property within the
year and for depletion within the year of wasting assets owned by tne person taxed
and used in the profession, business or trade; all taxes paid except for assessments for
betterments; interest paid within the year on indebtedness incurred in connection with
business or trade; losses from the sale during the year of capital assets other than intangible personal property, and losses of capital assets other than stock in trade sustained
within the year by fire, theft or other casualty or amounts paid within the year on
account of claims in law or equity incurred in connection with business or trade when
63228—24

13




186

TAXATION AND REVENUE

LAWS-—MASSACHUSETTS.

such losses are not compensated for bv insmance 01 otheiwise, debts arising from business which are found to be worthless and arc chaiged oil the books during the year, an
amount equal to 5 per cent of the assessed \ alue, less the amount of all mortgages thereon,
of tho stock in trade 01 other tangible piopeilv, ieal and peisonal, owned by tho person
taxed and used or eptploved in his pioicsHon, employment, trade or business withm or
without the Commonwealth on the date as of v Inch such property is assessed in the
year for which the income is computed the sum of S500 for a husband or w lfe w ith whom
the taxpaver lives and the sum of $250 for each child under the age of IS 01 parent tnUreh
dependent on the taxpayer for .support.

E x e m p 11 o ns

T h e following e x e m p t i o n s are allowed:

Three hundred dollars m all of income taxable on intangible personal property and
from annuities received by a person whose total income from all sources does not exceed
SbOG during the > ear, but such exemption shall not be given to a n j married person if
the joint income of both husband and wife from all sources exceeds $1,200, income re
ceived by coiporations, income recei\ed from classified forest lands, such part of the
income recened bv tiustecs or their fiduciaries as is pavable to or accumulated for persons not inhabitants of the Commonwealth, mcome of intangible personal property
exempt from taxation, mcome from any annuity or pension paid by a town on account
of service in a police or fire department.

Estates of de- T h e estates of deceased pei^ons w h o last d w e l t i n the Commonwealth
taxefe
trusts* e t c r S O n S ' a r e 8 u b J e c t t o
imposed upon the i n c o m e l e c e i v e d by such
rus s
*
"
persons during their lifetime. Income l e c e i v e d b y estates held in
trust b y trustees i s subject to t h e i n c o m e t a x to the extent that the
persons to whom t h e income from the trust is payable or for whose
benefit it is accumulated are inhabitants of the Commonwealth A
paitnership having a usual place of business w i t h i n the Commonwealth, any member of which is an inhabitant thereof, is subject to
the income tax.
itcturns must E v e r y individual inhabitant of t h e Commonwealth, including every
be made by tax-partnership, association, or trust, who&e annual income f i o m all sources
Ppers:^ reports e x c e e ^ j s $2,000 must annually m a k e a return of his entire income trom
etc.
* all sources not e x e m p t from taxation
S u c h return m u s t be on oath
and b e filed with the income-tax assessor for the district m which the
taxpayer resides or has his principal place of business. T h e leturn
must b e made on or before Maich 1 i n each year if the return covers
the preceding calendar yeai. Employers, corporations, partnerships,
associations and trusts, and certain c i t y town, and c o u n t y officials are
required to furnish information concerning the p a y m e n t of wages to
employees or d i v i d e n d s or other p a y m e n t s to btockholders, etc. When
an incorrect or fraudulent return is m a d e t h e commissioner shall
determine t h e income of the person m a k i n g such return according
to his best information and belief, and shall assess t h e same at not
more than double the amount so determined
N
comTnlssloner
° V V t° '
gives notice on or before September 1 to every
«"forepajab I e . X ' P e r s o n taxable of the amount of the tax payable b y h i m and of the
date (October 1) on which t h e tax is d u e
T h e tax m a y be paid at
t h e office of the commissioner i n Boston or a t t h e office of the income*
tax assessor for the district where t h e taxpayer resides or has his principal place of business. If t h e tax is not paid within 15 days from the
date when due, interest at the rate of 6 per cent per a n n u m from the
date due is added,
Appeals
for A n y person aggiieved b y the assessment of the income tax may
abatement
r
° appeal to the-'commissioner for an a b a t e m e n t thereof at any time
tax.
w i t h i n s i x months after d a t e of notice of assessment
Appeal from
the commissioner's decision m a y b e filed with the board of appeal or
to t h e superior court of the county.
, Penalties f o r f a i l u r e to file a return w i t h i n t h e t i m e prescribed is penalized by
it
*
for e a c h da
or f t " faWc, re* a f m e o f
V o f d e l a y - The p e n a l t y for a fraudulent return
turn.
'
or failure t o file a c o n e c t e d return w i t h i n 20 days after notice from
the commissioner is a fine of not less than $100 nor more than $10 000
or b y imprisonment for not more than one year, or both, and forfeiture
of t h e right to hold a p u b l i c office for a period not e x c e e d i n g five years.
A n y person, corporation, partnership, association, o r t r u s t failing to
j i v e information at the source as required b y law m a y b e punished
b y a fine of not less than $25 nor more than $500
„ Vsse.sment of If an income subject to taxation has not b e e n assessed, the comr
ai> ! 1 s p i o n e r ma
iti^ iratlon. " ^
.
>'> a t a n y time w i t h i n two years after September 1 of the
year i n which such assessment should* h a v e b e e n made, assess the
same with inteiest at 6 per c e n t from date w h e n such t a x was due.




187 T A X A T I O N A N D R E V E N U E

LAWS-—MASSACHUSETTS.

F o r t h e p u r p o s e of m a k i n g a s s e s s m e n t s of i n c o m e s , f o u r supervisors Appointment
of assessors a n d o n e i n c o m e - t a x assessor for e a c h d i s t r i c t e s t a b l i s h e d ° 1Hl assessors*.0"
b y t h e c o m m i s s i o n e r are a p p o i n t e d b y t h e c o m m i s s i o n e r , w i t h t h e
a d v i c e a n d c o n s e n t of t h e g o v e r n o r a n d c o u n c i l .
F r o m t h e t a x e s collected b y t h e Commonwealth on incomes t h e
Distribution
S
S t a t e treasurer a n n u a l l y o n or b e f o r e N o v e m b e r 15 d i s t r i b u t e s t o e a c h ta\%pr°
c i t y , t o w n , a n d d i s t r i c t t h e f o l l o w i n g p e r c e n t a g e s of a n a m o u n t o b t a i n e d
b y s u b t r a c t i n g f r o m t h e a v e r a g e a m o u n t of t h e t a x l e v i e d u p o n p e i s o n a l
p r o p e r t y m s u c h c i t y , t o w n , or d i s t r i c t , i n t h e years 1915 a n d 1916 t h e
average a m o u n t c o m p u t e d b y t h e c o m m i s s i o n e r t h a t w o u l d b e prod u c e d b y a t a x u p o n t h e personal p r o p e r t y a c t u a l l y assessed i n e a c h
c i t y , t o w n , or d i s t r i c t for t h e y e a r s 1917 a n d 1918 at a n average of t h e
s a m e r a t e s of t a x a t i o n a s p r e v a i l e d t h e r e i n i n t h e y e a r s 1915 a n d 1916—
70 p e r c e n t for 1921; 60 p e r c e n t for 1922; 50 p e r c e n t for 1923, 4 0 p e r
c e n t for 1924; 30 p e r c e n t for 1925; I!0 p e r c e n t for 1926; 10 p e r c e n t for
1927
SEC. 1 2 . B u s i n e s s , o c c u p a t i o n a l , p r o f e s s i o n a l , a n d m i s c e l i a n e - REQ„FRE<i. e c n M i S
o u s l i c e n s e t a x e s a n d f e e s . — S t a t e l i c e n s e t a x e s are i m p o s e d as follows:
1. On certain business activities

ae?i\itieJ! 1 n

e s 8

Cold-storage or refrigerating warehouse, annually, $10.
Commercial feedmg stuffs, annual registration fee for each brand, paid by manufacturer or dealer, S20
Commercial fertilizers, analysis fee for each brand, SS for nitrogen, SS for phosphoric
acid, $8 for potash, and $12 for each brand of agricultural lime except gas-house lime.
Fee for license to sell, 6 cents per ton sold.
Drug business, retail, annually, S5
Hawkers and peddlers (veterans exempt), for each town of not more than 1,000 inhabitants, U; 1,000 to 2,000, $7; 2,000 to 3,000, $9; 3,000 to 4,000, $11; any other city or rown,
111 and $1 for every 1,000 inhabitants over 4,000, but m no case shall fee exceed $26.
State license, $50; county hcense, S2 to $5
Intoxicating liquors for lawful purposes, annual hcense to registered pharmacist to
sell, $5* also fee of 52 for approval or hcense by local authorities m cities and towns
Loans of $300 oi less, to carry on business of making, granted by commissionei of banks,
not less than $100, annually.
Malt beverages, cider and light v, mes containing not more than 2 75 per cent of alcohol
by weight at 60 degrees Fahrenheit—license to sell, or manufacture, not less than $250,
one-fourth of which is paid to the State
Securities, sale of, brokers. $50, annually; salesmen, $2; transient vendor, $25 Town
may also fix a local fee for license
2. O c c u p a t i o n a l a n d p r o f e s s i o n a l l i c e n s e s .

an^pro^essionai

Accountant, certified public, examination not exceeding $25, annual renewal of licenses,
license, $5.
Attorney a t law, examination, $15; fee for entry of any subsequent petition for admission, $10.
Chiropodist, examination, $15, re-examination, $2, annual renewal of certificate,
12, registration of certificate with town clerk, 50 cents.
Dental hygiemst, examination, §10.
Dental interne^ annual fee, So.
Dentist, examination, $25, subsequent examination after first re-examination, £10,
reciprocitv certificate, $25.
Electrician, examination, certificate A (master), $25, certificate B (journeyman),
85, subsequent examination if necessary, certificate A, $15, certificate B, SI. Annual
renewals, certificate A, $15, certificate B, SI.
Embalmer, examination, So; reexamination, $3, annual registration, $2.
Engineer, fireman or operator of hoisting machinery, application for examination
and hcense, $1
Medicine, registration of assistant in, $1.
Nurse, examination and registration, 35, annual registration, 50 cents
Optometrist, examination, So student certificate of fact. $1; reciprocity registration,
$50, annual hcense, $2, recording certificate with town clerk, 50 cents
Pharmacist, examination, $5. reexamination, S3; reciprocity certificate, $10
Physician and surgeon, examination, §25, reexamination, S3, recording certificate
with city or town clerk, 25 cents.
Plumbers, master, hcense, $2, examination and annual renewal, 50 cents; journeyman, license, 50 cents.
Private detective, if individual^ annual hcense, $100, if a corporation. $200 annually
Tester of milk and cream (Babcock test), examination and license, $2.
Veterinarian, examination, $15.
Duplicate certificate of registration of any indi\idual license, $5; certified statement
of information contained m any certificate, SI to S2, according to information furnished
Miscellaneous licenses.
•
Fish and game: Unnaturalized foreign-born resident, certificate of registration to hunt
and trap, $15, certificate to fish, $2* resident citizen, combination certificated hunt,
trap, and fish, $2; certificate to hunt and trap, SI 50. certificate to fish, $1. Citizen
of tho Unite j States, not a resident of the State, certificate to h u n t and trap, $10, certificate to fish, $2. Lobsters, annual hcense to cateh or take, $1,15 cents of which is retained
by the tow n clerk issuing the license.




auet>us

188

T A X A T I O N AND R E V E N U E

LAWS-—MASSACHUSETTS.

Motioji-pioture films: Inspection, $2 for each reel or duplicate not exceeding t 000
linear feet; $4 for eacli reel or duplicate exceeding 1,000 linoar feet.
Motor vehicles: Annual registration: Motor cydos, $5. Motor truck owned by a city
or t o w n and used solely for municipal purposes. s2. E v e r y other motor truck, trailer,
a n d commercial car—feo based on carrying capacity as follows: 1 ton or less, $10; 1 ton
a n d not more than 2 tons, $20; 2 to 3 tons,
to 4 tons, 540; 4 to 5 tons, $50: over 5
tons, $50 for first 5 tons a n d $10 for each additional ton. Trailers equipped with nonresilient metal tires, double foregoing fees. Electric m o t o r t r u c k s , electric.commercial
vehicles a n d all trailers equipped with p euinatic or resilient m e t a l tires, one-half of
foregoing foes. Registration of every automobile of less t h a n 30 horsepower, $10; 30 to
40 horsepower, $15; 40 t o 50 horsepower, $20; -50 a n d above, $25. Registration of motor
vehicles owned or controlled b y m a n u f a c t u r e r or dealer, not more t h a n 5. $25; and $5
for each one in excess of 5. Registration of motor cycles owned or controlled by manufacturer or dealer, including 5 pairs of n u m b e r plates, $10. Registration of motor vehicles under control b u t not owned b y a m a n u f a c t u r e r or dealer, including one pair
of n u m b e r plates, $10, a n d 310 for each additional registration including n u m b e r plates.
Registration of every m o t o r vehicle owned b y a nonresident residing within 15 miles of
t h e b o u n d a r y line of the Commonwealth; $2. Registration of m o t o r vehicle owned by
a nonresident, a n d registration of every m o t o r vehicle or trailer by an owner, and of
m o t o r vehicles owned b y or u n d e r t h o control of a m a n u f a c t u r e r or dealer, If application
is m a d e between October 1 a n d December 31, one-half of above fees. Substitution of
registration of a n automobile for vehicle previously registered, $2. Substitution of registration of motor cycle for one previously registered, $1. Original operator's or chauffeur's
license to operate m o t o r vehicles, $2; a n n u a l renewal, $2. F o r every examination given
a n applicant for a license or renewal of license, $2. F o r every additional copy of certificate of registration or license, 50 cents. For every additional automobile number plate
furnished to replace those lost or m u t i l a t e d , a n d for each additional n u m b e r plate furnished t o a m a n u f a c t u r e r i n excess of 5 pairs, 75 cents; for motor-cycle plates, 50 ccnts.
Fees a n d fines from m o t o r vehicle laws are applied to t h e maintenance, improvement,
a n d construction of t o w n a n d county highways, S t a t e highways t o a limited extent,
a n d t o t h e p a y m e n t t o cities of their share of t h e expenses of maintaining boulevards
i n t h e metropolitan p a r k s district.
Sta e boxing commission; A n n u a l licenses for boxing matches, n o t less t h a n $25 nor more
t h a n $803 according t o population of city or town. License for boxing officials, not to exceed $25. F i v e per cent of gross receipts m u s t b e paid i n t o t h e S t a t e treasury, which is
refunded t o the several towns a n d cities i n which collected after t h e expenses of commission have been d e d u c t e d .
Slock shares, excise tax on transfers or sale of: T w o cents on each $100 of faoe value or
fraction thereof; if shares h a v e no face value, 2 cents per share.

Certain fees
EfJLftriLnrv

4. Fees collected b y officials and paid into the State treasury:
Aircraft; A n n u a l registration, $15; pilot, examination, $5; a n n u a l license, $5.
Boilers: Inspection, external a n d internal, $5; external, $2; inspection of each castiron sectional noiler, $2.
Commissioner of banks; A n n u a l license t o carry on business of receiving deposits of
m o n e y for purpose of transmission t o foreign countries, $25. A n n u a l license t o receive
deposits of money for safe keeping or for t h e purpose of safe keeping a n d transmission to
foreign countries, $50. B a n k s a n d t r u s t companies, b o n d a n d i n v e s t m e n t companies,
a n d similar institutions { examination of, fees based on actual expenses. Filing annual
s t a t e m e n t of bond a n d i n v e s t m e n t c o m p a n y , $20. E x a m i n a t i o n of cooperative banks,
10 cents for each $1,000 of assets.
Commissioner of insurance: F o r valuation of life policies of domestic company, 2£
mills for each $1,000 of insurance; each examination prior t o granting license or certificate
of a u t h o r i t y to issue policies, $30; filing copy of charter or deed of settlement of each
foreign company, $30; filing financial s t a t e m e n t w i t h application for admission, and for
each annuai statement, $20; each license or a n n u a l renewal of a special insurance broker's
license t o place insurance for companies not authorized t o do business in t h e State,
$20; each license or renewal of insurance broker's license, $10; each license (or renewal)
of a n insurance agent of a foreign c o m p a n y , $2; each license (or renewal) of an adjuster
of fire losses, $2; each certificate of the valuation of the policies of a n y life insurance comp a n y , a n d for each certificate of examination, condition, or qualification of a company,
$2; each certificate of record of proceedings of t h e commissioner of insurance, $2; each
service of lawful process u p o n commissioner as a t t o r n e y of foreign company, $2; license
issued t o foreign fraternal benefit society a n d a n n u a i renewal. $20. E x a m i n a t i o n of fraternal benefit society, fees based on actual expenses. F o r eacn copy of a n y paper on file
i n his office, 20 cents a page, a n d $1 for certificate. For copies of tabulations, 40 cents a
page, a n d $1 for certifying same.
Compressed air tanks; Inspection, $3.
Onions far purpose o} sale: Inspection fees fixed b y commissioner of agriculture and
paid into State treasury.
Poultry for sale; F e e for testing, n o t m o r e t h a n 10 cents.
Public ut'litks department: Reasonable foes for examining, testing, or calibrating meter
provers a n d t e s t or p h o t o m e t e r meters. Inspection of gas m e t e r s : Meter delivering not
m o r e t h a n a cubic foot in four revolutions, 25 cents; m o r e t h a n a cubic foot, a fee of 30
c e n t s with 20 cents a d d e d for every additional cubic foot so delivered.
Secretary of state: Organization of corporations, one-twentieth of 1 per cent of total
authorized capital stock; if stock has n o par value of shares, fee is 5 cents p e r share but
i n n o case to be less t h a n $50. Fees for increase in stock s a m e as foregoing b u t not to bo
less t h a n $20 in a n y case. Fee for filing other certificates, s t a t e m e n t s , a n d reports required by law, $10 each. Filing a n d recording articles of organization of cooperative
agricultural, dairy, or mercantile associations, one-twentieth of. 1 per cent of t o t a l authorized capital stock, b u t n o t less t h a n $5. Recording conditional sales of railway equipm e n t , S5; noting on m a r g i n performance of contract, $1. Certificate of incorporation of
railroad or street railway corporation, $50. Organization of charitable, benevolent,frat e r n a l benefit, religious, scientific, medical, l i t e r a r y , historical, horticultural^ agricultural, labor or t r a d e societies, cooperative or savings b a n k s , a n d others of similar
•character, $5. Foreign corporations, filing copy of charter, by-laws a n d certificate,
$50; filing a n y other certificate a n d s t a t e m e n t including a n n u a l certificate of condition*
required b y law, $10. Filing certificate of limited partnership, SI. Filing and recording




189 T A X A T I O N A N D R E V E N U E

LAWS-—MASSACHUSETTS.

labels, trade-marks, trade names, e t e , $25 Commissions issued to commissioners to
qualify pubhc officers, commissioners in other States and foreign countries, notary
public, master in chancery, justice of the peace, special commissioner, or pilot,each, S5
Municipalities m a y issue licenses subject to t h e following restrictions.
Auctioneer, annually, $2.
Beverages containing less than one-half of 1 per eent of alcohol, retail sale of, not exceeding Si annually.
Cinematographs Inspection of apparatus or booth or inclosure m "which kept, $2;
operator's examination, first class (operated by power), S3; annual renewal of license,
i>l, assistant operator's permit, $1, annual renewal, 50 cents. Second-class operator's
license (operation by hand), $2, annual renewal, 50 cents Permit for special exhibitions in schools, churches, or elsewhere, S2.
Coffee house, tea house, or similar place of resort for refreshment, ?5 or such other sum
as shall be fixed from time to time by the city council or selectmen.
Bay nurseries, Si annually
Dispensaries, §5 annually.
Dogs, male or spayed female, S2, unspayed female, $5, annually. Breeder's annual
license, if number of dogs does not exceed five, $25, more than five, $50. No fee is
required if a. dog is undei age of 6 months. A town may make additional regulations
regarding tne keening of dogs and add an additional charge of not to exceed Si Funds
derived from dog licenses are paid into the county treasury less 20 cents for each license
which is retained by the town clerk except in Boston, and are used for paying damages
caused by dogs If any balance remains in t h e fund, it is refunded to the towns m
proportion to t h e amounts collected in each and is used for t h e support of public libraries
or schools.
Explosives, license to store, $1; registration of license certificate, 50 cents.
Firearms, fee for license to sell, rent or lease, fixed by local authorities.
Toe-cream confectionery, soda water, or fruits on t h e Lord's day, in Boston or in any
otner city or town which may so require by ordinance, not to exceed $5 annually.
Inn holders or common victualers, not to exceed S5 annually.
Intelligence offices, junk dealers, billiard saloons, pool or sipmo rooms or tables, bowling alleys, seating rinks, picnic groves, not less than $2 annually.
Lodging houses, not to exceed S2.
Lunch carts, not less than S50 annually.
Measurer of lumber, annual license not to exceed $1.
Mils: or oleomargarine, annual license to sell, 50 cents.
Motor vehicles, sale of second-hand, not to exceed S50 annually.
Oysters, license to plant, grow, and dig, fee fixed per acre by town or city council for
a term cf five vears. Fee m counties other then Barnstable. Bristol, Dukes, or Nantucket, $2 and 50 cents to town cler<c
Pawnbroker, annual license, $50, if license is used on or after November 1 of any
\ ear, S25
Pubhc entertainments on the Lord's day, license to give, Si
Slaughterhouse, annual license, SI; m towns having less than 10,000 inhabitants,
annual license fee shall be such sum not exceeding $100 as the selectmen may fix.
Stallions, recording fee, 25 cents.
Steamboats or other power boats, recording fee, SI.
Weights and measures Each seale with weighing capacity of more than 5,000 pounds,
Sl 100 to 5,000 pounds, 50 cents. AH other scales, balances and measures or pumps,
10 cents each. All weights and other measures, 3 cents each. Each taximeter measuring
device used upon vehicles for hire, SI Each machine or other de\icc used for determining the measurement of leather, $1. Milk bottles o ^ a r s , 50 cents per gross.
Wood alcohol, annual license to manufacture or deal m, SI.

Municipal
censes.

11-

SEC 13 School revenues.—The s u m ol $ 1 0 0 , 0 0 0 i s p a i d a n n u a l l y State
school
f r o m t h e t i e a s u r y of t h e C o m m o n w e a l t h i n t o t h e s c h o o l f u n d u n t i l t h e [ ^ f m e n t . a p p o r "
principal a m o u n t s to $5,000,000. T h e i n c o m e is apportioned among
t h e towns, to h e a p p l i e d b y t h e school c o m m i t t e e s to t h e p u b l i c schools.
T o w n s a r e r e q u i r e d , u n d e r p e n a l t y of forfeitures, t o r a i s e b y t a x - Taxation
by
a t i o n m o n e y n e c e s s a r y for t h e s u p p o r t of t h e p u b l i c s c h o o l s .
towns.
T o w n s m a i n t a i n i n g * s u c h c o n t i n u a t i o n s c h o o l s or c o u r s e s a s are a p Reimbursep r o v e d b y i h e d e p a r t m e n t (of e d u c a t i o n ) a s to o r g a n i z a t i o n , control, J y l t a t e f o r cons i t u a t i o n , e q u i p m e n t , c o u r s e s of s t u d y , q u a l i f i c a t i o n s of t e a c h e r s , m e t h - 1 1 n n a t i o n
o d s of i n s t r u c t i o n , c o n d i t i o n s of a d m i s s i o n , e m p l o y m e n t of p u p i l s a n d schools,
e x p e n d i t u r e s of m o n e y , are r e i m b u r s e d b y t h e C o m m o n w e a l t h for o n e h a l l t h e s u m i a i s e d b y l o c a l t a x a t i o n a n d e x p e n d e d for t h e i r m a i n tenance.
SEC, 14. B e t t e r m e n t s . — W h e n e v e r a l i m i t e d a n d d e t e i m i n a b l e
Assessments
axea r e c e i v e s a b e n e f i t or a d v a n t a g e o t h e r t h a n t h e g e n e r a l a d v a n t a g e
IccwdSig
t o t h e c o u n t y f r o m a p u b l i c i m p r o v e m e n t m a d e b y or i n a c c o r d a n c e t 0 benefits,
w i t h t h e f o r m a l v o t e or order of a b o a r d of officers of t h e C o m m o n w e a l t h , c o u n t v , c i t y , t o w n , or d i s t r i c t , a n d s u c h o i d e r s t a t e s t h a t b e t t e r m e n t s are t o b e a s s e s s e d for t h e i m p r o v e m e n t , i t i s t h e d u t y of s u c h
board t o d e t e r m i n e w i t h i n s i x m o n t h s a f t e r t h e c o m p l e t i o n of t h e i m p r o v e m e n t t h e v a l u e of s u c h b e n e f i t oi a d v a n t a g e t o t h e l a n d w i t h i n
s u c h a r e a a n d assess u p o n e a c h p a r c e l thereof a p r o p o r t i o n a t e s h a r e of
t h e c o s t of t h e i m p r o v e m e n t , a n d to i n c l u d e i n s u c h c o s t a l l d a m a g e s
a w a r d e d t h e r e f o r , b u t n o a s s e s s m e n t m a y e x c e e d t h e a m o u n t of s u c h
a d j u d g e d b e n e f i t or a d v a n t a g e .




190

Payment
park loans.

TAXATION AND REVENUE

LAWS-—MASSACHUSETTS.

or

All amounts received for betterments which accrue by the laying
p ar j cg
c i ^ e a a n c | towns are applied to the payment of park
loans.
Fire districts; Towns and cities may establish fire districts which may raise
assessmen s.
money by taxation for the purchase of engines and other articles necessary for the extinguishment of fires, for hydrants and water service,
for the purchase of land, erection and repair of buildings, erection and
maintenance of street lamps within their limits, and for other incidental expenses of the fire district. These taxes are assessed and collected in the same manner as town taxes and are paid over to the
district treasurer. t
QUt

districts V e " , e B t
Improvement districts m a y b e organized b y a town for the purpose
3 r c s
"
of erecting and maintaining street lamps, establishing and maintaining libraries, building and m a i n t a i n i n g sidewalks, or for employing
and p a y i n g police officers; and m a y l e v y special assessments on property, real and personal, i n t h e district for necessary expenses,
for^drainage ?m- ®EC* , 1 5 - D r a i n a g e d i s t r i c t s . — S p e c i a l districts m a y b e established
improvements, for drainage purposes, and t h e assessors of each town* are required to
d i v i d e t h e sum assessed upon t h e town for e x p e n s e s of the district
among t h e various parcels of land i n c l u d e d w i t h i n t h e limits of the
district and benefitted b y t h e i m p r o v e m e n t s i n proportion to the
special benefits received b y each parcel. T h e assessments are apportioned i n 20 equal annual i n s t a l l m e n t s or i n s u c h lesser number as the
assessors mav determine.




MICHIGAN.
Sec,
1. Constitutional provisions isumnian&ed
2. General property taxes
3. Assessment
4. Equalization
% Tax rates
6. Collection—
7 Poll taxes

Page. t Sec.
Page.
101 1 S. Inheritance tax
198
192
9. Corporation taxes
199
193 \ 10. Business, occupational, professional, and
194 j
miscellaneous licensed, taxes and fees
199
194 11. Nomcometax
202
197 12 School revenues
202
1%

SEC. 1. C o n s t i t u t i o n a l p r o v i s i o n s s u m m a r i z e d . — T h e board of County public
supervisors of a n y county m a y i n a n y o n e year l e v y a t a x of one-tenth £ "/a ~ i " S (Art!
of 1 mill on t h e assessed valuation of said "county ior t h e construction n i l , sec. 10).
or repair of p u b l i c buildings or bridges or m a y borrow an equal sum
for such purposes, and, i n a n y county where t h e assessed valuation is
less than $10,000,000 t h e board m a y l e v y a t a x or borrow for such
purposes to t h e amount of $1,000, b u t no greater s u m shall b e raised
tor such purposes i n a n y county m a n y one y e a r unless submitted to
the electors of t h e c o u n t y a n d appioved b y a majority of those voting
thereon.
N o c o u n t y shall incur a n y indebtedness w h i c h shall i n c i e a s e its Limitation on
total d e b t b e y o n d 3 per cent ot its assessed valuation, e x c e p t counties
f S lBd t2?"
h a v i n g an assessed valuation of £5,000,000 or less, w h i c h counties m a y e
increase theii total debt to 5 pei c e n t of their assessed valuation.
T h e legislature shall provide b y general law for t h e incorporation of M u n i c i p a l
f i n e s and villages; such general laws shall l i m i t tlieir iates of taxation t f o n ^ o ^ b ^ r e for m u n i c i p a l purposes a n d restrict their powers of borrowing money strlcted (sec. 20)!
and contracting debts.
T h e legislature may, b y geneial law, provide for t h e laying out, Provision may
construction, improvement, a n d m a i n t e n a n c e of highways, bridges, {jLhways6 and
a n d culverts b y t h e State, counties, and townships thereof, and b y bribes(sec. 26).
road districts, and m a y authorize counties a n d townships to t a k e
charge and control of a n y h i g h w a y w i t h i n their limits for such purposes.
T h e t a x raised for road*purposes" b y counties shall not e x c e e d i n a n y
o n e y e a r §5 upon each $1,000 of assessed v a l u a t i o n for t h e preceding
year
A l l subjects of t a x a t i o n now contributing to t h e primary school School and edinterest f u n d under present laws shall continue to contribute to t h a t ucational funds
fund, and all t a x e s from such subjects shall b e first a p p l i e d i n p a y i n g u
'sec* h
t h e interest u p o n t h e primary school, university, a n d other educational
funds i n t h e order herein n a m e d , after w h i c h t h e surplus of s u c h m o n e y s
shall b e a d d e d to and b e c o m e a part of t h e primary school interest fund.
T h e legislature shall provide b y law for an annual t a x sufficient with Annual tax for
other resources to p a y t h e estimated e x p e n s e s of t h e State government, State purposes
t h e interest on a n y State debt, and such d e f i c i e n c y as m a y occur in t s e c *
t h e resources.
T h e legislature shall provide b y l a w a uniform rule of taxation, Uniform rule
e x c e p t on property p a y i n g specific taxes, and t a x e s shall b e l e v i e d on of taxation (sec.
such property as shall'be prescribed b y law: Provided, That t h e legislature shall provide b y law a uniform rule of taxation for s u c h property
a s shall b e assessed b y a State board of assessors, a n d t h e rate of taxation
on s u c h property shall b e t h e rate w h i c h t h e State board of assessors
shall ascertain and determine is t h e average rate l e v i e d u p o n other
property u p o n w h i c h ad valorem t a x e s are assessed for State, county,
township, school, and municipal purposes.
T h e legislature m a y b y law impose specific taxes, w h i c h shall b e Specific taxes
(sec
uniform u p o n t h e classes upon w h i c h t h e y operate.
_
*
T h e legislature m a v provide b v law ior t h e assessment at its true T a x a t i o n of
cash v a l u e b v a State board of assessors, of w h i c h t h e governor shall
be e x officio a member, of t h e property of corporations and t h e prop- o r o t £ e r p a b l I c
erty, b y whomsoever owned, operated, or conducted, engaged i n t h e ser\ice business
business of transporting passengers and freight, transporting property (sec. 5).
b v express, operating a n v union station or depot, transmitting messages
191




192

TAXATION A N D R E V E N U E

LAWS—MINNESOTA.

b y t e l e p h o n e or t e l e g r a p h , l o a n i n g cars, o p e r a t i n g refrigerator cars, fast
f r e i g h t l i n e s , or o t h e r car l i n e s , a n d r u n n i n g or o p e r a t i n g cars i n any
m a n n e r u p o n railroads, or e n g a g e d i n a n y o t h e r p u b l i c s e r v i c e business;
a n d for t h e l e v y a n d c o l l e c t i o n of t a x e s t h e r e o n .
. ,
Tax laws to be E v e r y l a w w h i c h i m p o s e s , c o n t i n u e s , or r e v i v e s a t a x s h a l l distinctly
specific (sec. 6). s t a t e t h e t a x , a n d t h e o b j e c t s t o w h i c h i t i s t o b e a p p l i e d ; a n d i t shall
n o t b e s u f f i c i e n t to refer to a n y o t h e r l a w t o fix s u c h t a x or object.
Assessments to
A l l assessments shall b e on p r o p e r t y at i t s c a s h v a l u e ,
an ifemfal ized b y I n
vear 1911, e v e r y fifth y e a r t h e r e a f t e r a n d at s u c h other times
S t a t e b O a r d as t h e legislature m a y d i r e c t , t h e l e g i s l a t u r e shall p r o v i d e b y law for an
(sees. 7, 8).
e q u a l i z a t i o n of a s s e s s m e n t s b y a S t a t e board o n all t a x a b l e property,
e x c e p t t h a t t a x e d u n d e r l a w s p a s s e d p u r s u a n t t o s e c t i o n s 4 a n d 5 of this
article.
No surrender T h e p o w e r of t a x a t i o n s h a l l n e v e r b e s u r r e n d e r e d or s u s p e n d e d bv
of taxing power a n y o^ant or c o n t r a c t t o w h i c h t h e S t a t e or a n v m u n i c i p a l corporation
(see. y;.
shall" b e a p a r t y .
For s t a t e ,
SEC. 2. G e n e r a l p r o p e r t y t a x e s . — A l l p r o p e r t y , real a n d personal,
t h e
J^ovemmeit"
j u r i s d i c t i o n of t l i e ' S t a t e , n o t e x p r e s s l y e x e m p t e d , is subject
g
* t o t a x a t i o n for S t a t e , c o u n t y , a n d local g o v e r n m e n t , t h e division^ of the
l a s t n a m e d b e i n g t h e t o w n s h i p s , village^, c i t i e s , road, a n d school dist r i c t s w h i c h are d i v i s i o n s of t h e t o w n s h i p ; b u t u n d e r c e r t a i n circums t a n c e s school d i s t r i c t s m a y b e c o e x t e n s i v e w i t h c i t i e s or villages.
\Vliat "real;; T h e terms " l e a l " a n d " p e r s o n a l " p r o n e r tv i n c l u d e —
v
and "personal**
property
in- Beat property —All lands within the State, and all buildings and fixtures thereon, and
chides*
appurtenances thereto. A lessee's interest in lease of public land is treated as real
property.
Personal 'property.—All moneys; all annuities and royalties; all goods, chattels, and
effects withm tne State* all ships, boats, and \essels, and their appurtenances belonging
to the inhabitants of the State, whether at home or abroad: all goods, chattels, and
effects belonging to inhabitants of the State, situate without the State, except property
actually and permanently invested in business m another State; all credits of every kind
belonging to inhabitants of the State, over and above the amounts owed by them; all
shares incorporations, organized under the laws ofthe State, when the property of such
corporations is not exempt or is not taxable in itself, or when the personal property is not
taxed, all shares in banks within the State, at their cash value, after deducting the assessed value of real property of the banks; all shares of foreign corporations, except national banks, owned by citizens of the State; all interests owned by mdi\ iduals in lands,
the fee of which is in the State or the United States; all buildings and improvements
upon leased lands except where the value o f t h e real property is also assessed to the lessee
or owner of such buildingsand improvements; tombs and vaults for hire and the stock of
any corporation owning them; all other personal property not herein enumerated and
not specially exempted oy law; all nursery stock and trees; all produce seeds and grain
on hand, stored in warehouse or mill, and in transit, owned within the State* the personal property of all £as and coke companies, natural gas companies, electric light, water
works, and hydraulic companies, assessed in the township, village, or city where the
principal works are located, tho mauis^ pipes, and wires of sucn companies being assessed
as personal property in the township, village, or city where located. The personal
property of street railroad, plank road, cable or electric railroad, or transportation companies, bridge compames, and all other companies not required to pav a specific tax to
the State in lieu of all other taxes, assessed in the township, village, or city where the
principal business office is situated* the tracks, roads, or bridges of any such company
are held to be personal property, and may bo assessed in the township, city, or village
where located, used, or laid. Possessory claims to homestead lands are assessed as
personal property.
Exemptions,

T h e e x e m p t i o n s are as f o l l o w s :
I. All pubhc property.
2 Property of library, benevolent, charitable, educational, and scientific institutions.
3. Houses of public worship and parsonages.
4. Cemeteries.
5 Property of State and local agricultural societies.
G. 'Parks and armories
1
7 . Property of posts of the Grand Army of the Republic, and of the Women's Relief
Corps, and personal property of Sons of Veterans, Union Veterans, Unions, and all
Young Meirs Christian Associations, Women's Christian Temperance Union Associations, Young People's Christian Unions, and similar associations.
8. Firo apparatus of organized companies.
9. All prooerty of the Woman's Auxiliary Society of the Unhersity of Michigan.
10. All State, county, township, city, village and school district bonds.
II. Property of persons who, m the opinion of the supervisor and board of re\iew,
by reason of poserty, are unable to contribute toward the pubhc charges.
12. Heal estate owned as a homestead by a soldier or sailor of the Federal Govern
ment who sened in the Cnil, Spanish-American, or Mexican War, or wife or widow
of such, to the value of $1,000.
13. Pensions receivable from the United States.
14. Bona tide debts.
15. Properly of Indians who are not citizens.
16 The library, family pictures, schoolbooks, one sewing machine used and owned
by each individual or family and wearing apparel of e\ery individual.
17. Household furniture, pro\ lsions, and fuel to the value of $500.
18. Working tools of any mechanic to the value of $100.
!




TAXATION AND REVENUE LAWS—MINNESOTA.

193

19. Personal property owned and used by any householder in connection with his
business to the value of $200.
20. All mules, horses, and cattle not over one vcar old, all sheep and swine not over
six months old.
All forestry reserve lauds are exempt frpm taxation except for the maintenance of
schools and roads.
Private forest reservations are exempt from all taxation over and above the value
of SI per care, timber may be cut and removed therefrom unon payment of a license
fee of 5 per cent of appraised value

SEC. 3. A s s e s s m e n t . — I n general, t h e i e IS b u t one complete assess
®ow
*>T
m e n t roll for State, county, and municipal taxes, b u t incorporated v i l - w n o m m a a e '
lages and certain cities m a y cause a separate roll to b e made u p for their
own taxation. There is no State assessment. T h e actual cash v a l u e of
all property i n t h e State, subject to the general tax law, is determined
annually b y the State board of equalization. This foims the basis of
the apportionment of the State tax, each county paying such a proportion of t h e t a x as the equalized value of the county beard to the total
equalized v a l u e of the State irrespective of the annual local assessment
upon w h i c h the t a x is actually collected. T h e township, ward, or c i t y
is t h e unit, and the initial assessment is made b y the township supervisors (elected annually), or. where a c i t y charter otherwise provides,
b y some assessor or board of assessors. I n villages an assessment is
m a d e b v an assessor and taxes for strictly village purposes o n l y are
l e v i e d thereon, all other taxes l e v i e d upon property situated in an
incorporated village being spread upon the tax roll for the township in
w h i c h the village is located.
T h e assessment of all property is m a d e a n n u a l l y . Property is Annually,
assessed to t h e owner or person i n possession, and personal property i n
general follows t h e situs of t h a t person, e x c e p t i n specified cases i n
w h i c h , on account of l i a b i l i t y to evasion, t h e situs oi t h e property
itself is pieferred. T h e supervisor must require a sworn statement Sworn stateot
tax
from e v e r y person "of full age and sound m i n d , " both as to q u a n t i t y
'
a n d v a l u e"of his property; and h e m a y require persons claiming to h a v e p y "
no property to take oath to that effect. T h e v a l u e assigned to t h e p i o p erty b y t h e owner is not t a k e n as conclusive, i t b e i n g t h e d u t y of t h e
supervisor to m a k e t h e valuation at t h e 44 cash value, or usual selling "Cash *alne."
price, where t h e property is. T h e assessment proper is c o m p l e t e d b y
t h e township or c i t y board of review, 1 w h i c h alter correcting t h e roll,
is required formally to approve it.
Willful n e g l e c t or refusal to furnish a statement of p i o p e r t y o w n e d or Penalties,
i n control of a person, m e m b e r of a firm, or officers of a corporation, is
d e e m e d a misdemeanor and is p u n i s h a b l e b y imprisonment for not less
t h a n 30 d a y s nor more than 6 months, or b y a fine of $100 to §1,000,
or both.
Corporations i n general are assessed precisely as i n d i v i d u a l s , b u t cer- Corporations,
tain classes of corporations a i e assessed upon their propertyjby the State
board of assessors. T h e assessment m a d e b y this board is not apportioned among the townships or counties and i s m a d e t h e basis only for
those t a x e s w h i c h are l e v i e d b y t h e State board of assessors 2
Other features of t h e assessment aro—
of a I I L m e n t ? S
Real estate is assessed in tha township or place where situated to the owner, if known,
oi to the occupant, if the owner is unknown, either or both being liable foi the taxes, if
there be no owner or occupant known, then a s 1 ' u n k n o w n . "
Mines and minerals are assessed against tho otMier at their true cash value as interest
m the real estate in the assessment district wlure located, and are subject to the same tax
rate as all real property in the State.
, . *.
, ,
. ,
Aj
Staie and national banks are assessed m the assessment district m which located, upon
their real estate onlv, shares of the capital stock being assessed at their cash \aiue (less
the value of the real estate) to tho stockholders, and at the place where the bank is
located. Shareholders residing in other to wnshms in tho same county in which the bank
is located are assessed for theii shares m thi-r home townships. The cashier of the
1
The board of review for each township is composed of the supervisors and two tavpavmg landholders elected for two vears, one in each alternate year. I n cities of the
fourth class the board of review consists of the supervisors of the te\eral wards, the city
assessor if such officer is provided for, the irnyor, and the city attorney
a
The State board of tax commissioners, consisting of three members appointed by
the governor for a full term of six years, a n d including the governor, who is a membcr
ex officio, forms the State board of assessors, uroviclca foi by section 5 of Article A. of
the constitution. The board exercises general supervison over supervisors and other
as^essmjr officers, advises them of their duties, receives all complaints as to proferty
liable to taxation that h i s not been assessed, and furnishes the State board of equalization an estimate of the actual cash VBIUO of taxable property of cach county.




194

TAXATION AND REVENUE

LAWS—MINNESOTA.

bank is made the agent of tho shareholders for the payment of the tax -Priv / o banks
aro messed on their tangible property, pluo the oxccss of their credits over theii deposits
and debts
. ,
,^
^
Steam insds engaged m carrying passengers, or passenger and freight, are assessed
annually a specific tonnage tax of 20 cents per net ton on registered tonnage, freight
vessels are taxed 10 cent^ per net ton This tax ii> collected by the State and apportioned
to tlie counties and townships where the ports of hail of tho vessels arc loeatcd.

No equaiiza- SEC. 4. E q u a l i z a t i o n . — T h e r e is no equalization, so-called, betweeri
*Vi?idnftKCeu In* individuals. E x c e s s i v e assessments and undervaluations may, however, b e e orrectcd b y t h e boai d of review, or b y t h e board of State tax
commissioners.
county board. T h e county boaid of supervisors, composed of the Mipei \ lt-ois ot each
township and c i t y in t h e county, equalizes annually betw een townships,
wards, oi cities in t h e n county, making such additions and deductions
on t h e total v a l u e of property i n t h e several townships as will, i n their
judgment, produce relatively an equal and uniiorm valuation. The
eftect of equalization m this manner is felt entirely m t h e apportionment oi State and county taxes, as the assessment 10II, aftei it leave?
t h e h a n d s of the b o a i d of l e v i e w , is not a m e n d e d , e x c e p t b y the boaid
of State t a x commissioners
state board.
T h e State board of equalization, consisting of the auditor general,
president of t h e livestock sanitary commission and tho thi ee members
of t h e State boaid of t a x commissioners, annually equalizes the valuation oi all pioperty m t h e State, e x c e p t that p a y i n g specific taxes, b y
adding to or deducting irom t h e aggiegate valuation of t a x a b l e leal and
personal propeity such amounts as will p i o d u c e relatively equal and
uniform valuations b e t w e e n the several counties. This foims the basib
of t h e apportionment of t h e State t a x .
S t a t e board T h e State boaid of t a x commissioners has powets analogous to those
-of tax commis-of boards of equalization
It has powei upon its o w n motion, aftei
loners.
investigation, or upon receipt of a written complaint from any taxpaper.
to order a public hearing at w h i c h t h e supervisor and t h e inteiested
parties a i e present, and m a y change i n d i v i d u a l assessments, add
property omitted, and, w h e n the assessment of all piopertv i n a given
district is complained of, make a general review of t h e roll.
State tax, how SEC. 5. T a x r a t e s . — T h e State board of assessors a n n u a l l y detei^pportloiied.
m i n e s t h e average rate of taxation i n t h e State u p o n property other
than that assessed b y t h e board. T h e rate i s d e t e r m i n e d b y dividing
t h e total ad valorem t a x e s raised for State, county, township, school,
a n d m u n i c i p a l purposes b y t h e actual cash v a l u e of all property in
t h e State subject to such taxes. T h e rate so f o u n d is a p p l i e d to prope i t y subject to t a x a t i o n b y tlie S t a t e board. T h e fund thus provided
is distributed among t h e primary schools of t h e State on a basis of
school population. T h i s is t h e o n l y purely State tax, an apparent
e x c e p t i o n being t h e so-called m i l l t a x (six-tenths of 1 mill) on the
equalized v a l u a t i o n of t h e State for t h e support of t h e university.
T h e legislature makes s u c h appropriations as i t sees fit a n d directs in
a general w a y t h e total a m o u n t of m o n e y to b e raised. T h e auditor
general certifies to t h e cleik of e a c h c o u n t y (the clerk acts as county
auditor) that pioportion of the total amount to b e raised for State
purposes w h i c h t h e equalized v a l u a t i o n i n each c o u n t y bears to the
total equalized valuation of t h e State as previously fixed b y t h e State
board of equalization. T h e c o u n t y board of supervisors apportions
t h e share of its c o u n t y among t h e townships a n d cities o n t h e basis of
t h e annual valuation as equalized b y s u c h board i n each, and the
supervisor i n ea'ch township apportions t h e amount assigned to the
township among t h e i n d i v i d u a l s i n proportion to their assessed
property.
b0
* T h & auditor general is directed to add to t h e S t a t e t a x each year a
nus loan.
suihcient s u m to p a y t h e interest on and provide a sinking tund for the
"Soldiers' bonus l o a n / ' for w h i c h a b o n d issue has b e e n authorized
p a y a b l e i n 30 years trom J u l y 1, 1921, and bearing interest at 5 } per
cent per a n n u m
A t a x 01
one-fifth of a mill on e a c h dollai of assessed v a l u e of taxable
property i n t h e State is l e v i e d a n n u a l l y tor t h e Michigan Agricultural
College and experiment stations engaged i n cooperative agricultural
e x t e n s i o n work.




TAXATION AND REVENUE LAWS—MINNESOTA.

195

T h e State administrative 'board m a v boriow money for State roads Bonds i>sued
n o t to e x c e e d $10,000,000 i n a n y one "year and not e x c e e d i n g i n t h e
boirti1' for
aggregate $50,000,000. and m a y issue therefor bonds redeemable i n 5 state roads,
t o 30 y e a r s w i t h interest at not to e x c e e d
per cent. These bonds
are e x e m p t from all taxation. For p a y i n g t h e interest on and redeemi n g t h e s e bonds a State t a x of §1,500,000 is requiied to b e l e v i e d
annually.
Mortgages are subject to a specific or recording t a x of 50 cents for Tax on wort*
e a c h $100 a n d each remaining major fraction thereof of t h e debt "a?**,
secured b y t h e mortgage upon real p i o p e i t y situated i n t h e State
recorded on or after January 1, 1912
T h i s t a x , collected b y t h e
c o u n t y treasurer, is d i v i d e d equally b e t w e e n county and State
T h e amount to b e raised for county purposes is l e v i e d b y t h e c o u n t y Count} taxes,
board of supeivisors 'and apportioned among t h e townships and
cities.
County t a x e s foi specific purposes m a y b e l e v i e d at not to e x c e e d t h e special comity
f o l l o w i n g rates or amounts.
*
taxes.
Poorhouse.—For purchase of land and erection of county poorhouse, $12,000
Library.—Establishment
and mauitenance o f a free public library,, one-half of 1 mill
•on the dollar of assessed valuation
Parks.—For purchasing, improving, and maintaining park propertv, one-fourth of
1 mill.
Hospitals or sanitariums —Construction and maintenance of hospitals or sanitariums
not exceeding two-tenths of 1 mill, except m counties having a population of 25,000 or
more, in which case such tax shall not exceed 1 mill on each dollar of assessed valuation
Counties are authorized to cooperate for the establishment of joint sanitariums for the
treatment of tuberculosis The cost of construction^ equipment etc , is apportioned
among the several counties in proportion to \aluation as equalized by the board of
equalization. The tax is spread and collected as other general taxes, b u t may not
exceed 2 mills on the dollar. County authorities are authorized to contract with institutions, and hospitals for the care, support, treatment, etc., of children, b u t the board
of supervisors fixes the maximum amount to b e expended for this purpose, which is
levied and collected as part of the general expense of the county.
Soldiers' and sailors* relief,—For the relief, outside of soldiers' homes, of indigent
ex-soldiers, sailors, and marines, and their widows and children, one-tenth of 1 mill
Advertising, etc.—For advertising the agricultural advantages of the county and encouraging immigration and increasing trade m its products, 5 cents per $100 of assessed
valuation in any one year Adjoimng counties may unite in forming societies for the
encouragement and advancement of agriculture, manufactures, and mechanical arts,
and the Doard of supervisors are authorized ro apportion to them an eqmtable amount
•of taxes.

Counties, townships, and good road districts are authorized to raise .Trunk
line
m o n e y b y t a x a t i o n or bonds for t h e construction, improvement, and "i^rnays.
m a i n t e n a n c e of trunk-line highways
If a c o u n t y road, the county is
assessed according to t h e v a l u a t i o n per trunk l i n e m i l e of t h e county,
r a n g i n g from 10 per c e n t of t h e cost to 50 per c e n t , t h e b a l a n c e to b e
p a i d b y t h e State. A t a x of 5 cents £ e r acre is l e v i e d on all S t a t e t a x
h o m e s t e a d and State s w a m p lands, i n lieu of all other taxes, t o be
p a i d into t h e treasury of each countv i n w h i c h such land i s located.
T h e m o n e y so r e c e i v e d is e x p e n d e d upon the trunk-line highways
w i t h i n s u c h c o u n t y , and if there are no trunk -line highways, t h e n upon
t h e highways.
"
t
Counties m a y at a general or special election called b y t h e board C 0 J J J | * s
of supervisors for t h e purpose, upon petition of at least 10 per cent of tern. "
t h e resident t a x p a \ ers i n each organized city, village , or township of
t h e c o u n t y , b y a majority v o t e adopt t h e county road s y s t e m a n d l e v y
t a x e s t o support t h e same.
L
A countv road tax is l e v i e d i n the counties based on their assessed
^J°/fa0Ya
v a l u a t i o n , ' a n d graduated so as not to e x c e e d $1 on each 31,000 in c o n n t * v r o *°
counties h a v i n g an assessed valuation of more than $200,000,000 u p
ro $5 on each $1,000 i n counties having an assessed valuation not
e x c e e d i n g $20,000,000. These taxes are paid to t h e county treasurer
a n d k e p t b y h i m m a separate account to b e paid out on order of the
-countv road commissioners.
T h e board of county supervisors m a y borrow or raise b y t a x ' e d ^ ? ? t y l f l d
a t i o n a n y s u m of m o n e y necessary, b u t no greater sum than SI ,000
m a y b e borrowed or raised b y taxation i n a n y one year, for t h e purpose of constructing or repairing public highways, bridges, or buildings
unless authorized b y a majority of the electors of t h e county (this
provision applies only to t h e counties of less than 310,000,000 assessed
valuation; other counties being authorized to l e v y one-tenth of 1 mill
o n t h e assessed valuation or to borrow m o n e y to that amount), and




196

TAXATION AND REVENUE LAWS—MINNESOTA.

to provide for the pa>ments of any loan made by them, such payment in ail cases to be within 20 yeais. The board may authorize
any township by vote of the electors thereof to boriow or raise b\
taxation any sum of money not exceeding $10,000 to build or repair
any roads or bridges in any one year, and to prescribe the time for
payment of any such loan which must be witnin 20 yeais
Assessments The county drain commissioner deteimines the necessitv foi the
for drainage.
construction of drains, as well as the amount to be assessed against
the township or parcel of land, according to benefits derived, and
whether the tax is to be collected in one yeai or m installments of
three years. For cleaning, widening, stiaightening. and deepening
drains the same procedure is followed. The taxes are collected the
same as other general taxes and remain a lien against the land or
person owing until paid. Within 10 days after letting of contracts
or in case or an appeal, then forthwith after such appeal shall have
been decided, the county drain commissioner makes a computation
of the entiie cost, which includes all the expenses of locating, establishing, and constructing the diam. In case the drain and assessment therefor affect more than one township or one or more townships and an incorporated city or village, the county dram commissioner
is directed to apportion such sum among the several township*,
city, and villages proportionately to benefits.
T o w n s h i p In townships the amount to be raised by taxation is fixed by ihe
inhabitants at the town meeting, subject to certain legal limitations
If the town meeting fails to fix the amount, the township boards may
make the levy.
6
clftcporposes? " Taxes for specific purposes may be levied as follows.
Highways, bridges, etc.- Townships, cities, and villages ore authorized to lev > a special
tax not exceeding 5 mills on the dollar in any one year to enable them to keep the pubhc
highways, streets, bridges, sidewalks, crosswalks, and culverts in good repair at ad
tunes.
Good roads district*. Any two or more organized townships or any combination of
townships, villages, or cities lying contiguous in any county may form themselves
into a " Good roads district" and operate under the provisions of the countv road law.
On or before October 1 of each year tho board of good roads commissioners shall determine upon the amount of tax which shall be laised, but which may not exceed $3
upon each $1,000 valuation of the district. Taxes are collected and paid into the
county treasury to the credit of the good roads district. Adoption of the county road
system abolishes the district*
* Highway taxes- Tho highways in every organized township are maintained by two
money taxos, one.known as the road repair tax and assessed on all property in the tow nship outside the limits of incoiporateu villages, at not to exceed f>0 cents on eich $100
except m townships with assessed valuation of less than $500,000, where the tax is $1.
The other tax, know n as the highway improvement tax, is assessed on all taxable property in tho township, including that witnin the limits of incorporated Milages at not
to exceed 50 cents, except in townships of less> than $>00,000, where the tax is $1
Federal-aided roads Townsmps, good roads districts, and counties in which Federalaided roads are built are required to levy annually and raise by general taxation their
proportion of the cost of maintenance of such Federal-aided loads
Bridges. Any combination of contiguous townships, villages, or eitics in any coantv
having a population of 400,000 or more may petition for the construction or reconstruction of brWgos. ,The amount to bo raised for this purpoje is limited bv the legislature
in proportion to the assessed valuation of the counties
IleaVh districts Any two or more contiguous townships or villages xrav unite and
form a health distuet for the general preservation of tho public health and mav levy
a tax in proportion to the assessed valuation of the villages and lownshins comprising
the health district
~
Pubhc parks- Any one or more townships mav establish free public paiks and lev v
a special tax of not less than one-tenth of 1 mill nor more than 3 null* on the respective
valuations of the townships
Town nail or other public building* Tow nships may l e w a special tax of not to exceed
1 per cent in any ono year on all the taxable prop or* v of the to \ n^hip for thepurpo-e
of erecting a town hall or other public building®, provided a majoritv of electors apnrove
n nter supply To \ nships n»ay contract *itn cities or villages foi a supply ot ater
for Are protection and other purposes, and may levy therefor a special tax or issue bond-,
not exceeding m any one year l per cent of the assessed vaUivtion of the township, ani
payable Within 10 years w ith Inter^t at not to exceed per c w i .

M u n i c i p a l The city council
e-npoweied to impo?e such taxes a- nuv
tlSns5' Ilialta " necessary for municipal puip^e-, subject to the following linuuutiOL-,
exclusive of taxe* for -choor und ^cLooIho'i^es and not to exceed b>
a general tax 1] per < vnt in any one yoai
Street district tax, one-fojrth percent, special a^e^ments in sewoi oi otl.ei>pv»iii
assessment m^tact, 5 ptr cent sinking fund, J mills. City asst^ments arc nuae bv
city supervisor*, but certain ti»ios may provide by ordinance for the appointment in
the council of a city assi
lor a term of one year




TAXATION A N D REVENUE LAWS—MINNESOTA.

197

The c i t y clerk certifies t o the c o u n t y clerk on or before the first Certificate to
y
e
Monday of October the aggregate amounts to be raised b y taxation, and r o
the board of c o u n t y supervisors apportions t h e amount of taxes among
the several wards of the c i t y according to the equalized valuations.
Collection m a y b e made b y t h e c i t y treasurer
T h e governing bodies i n cities and villages having a population of Garbage sjsl e ^ than 150,000 are empowered to establish and maintain garbage teTns *
systems and l e v y a t a x not exceeding 2 mills on the dollar for such
purposes or issue bonds not to e x c e e d 2 mills on the dollar payable in
five years, with interest at not to e x c e e d 5 per cent; to l e v y a t a x for soldiers' me«
the acquisition of land for soldiers' memorials, for erecting the same, morials.
and for t h e maintenance and improvement thereof; to appropriate
money for the observance of Decoration D a y and l e v y a t a x accord- Deration'®ay f
iugly 5 to appropriate m o n e y for t h e purchase of scales for weighing public scales,
farm and other products and to l e v y a t a x for the same.
Cities, villages, and school districts m a y establish free public libra- Libraries,
ries and issue bonds therefor not to e x c e e d one-fourth of 1 per c e n t of
the assessed valuation, and provide a sinking fund b y an annual tax.
Cities and townships m a y maintain public libraries and l e v y therefor
a special t a x of not to e x c e e d 1 mill annually.
Cities may not increase the rate of taxation to e x c e e d 2 per c e n t of Tax rate not to
Pe
t h e assessed value of real and personal property in t h e city.
_ cent.
'
T h e village council m a y raise b y general t a x a sum not exceeding yiilage taxes,
in any one year
per cent of the assessed value for general expenses
and not exceeding one-half of 1 per cent for highway and street purposes. I t may l e v y a tax of one-fourth of 1 per c e n t for purchasing
grounds for a cemetery. T h e council may raise by special assessment
upon lands i n sewer and special assessment districts such sums as t h e y
shall d e e m necessary to defray costs of i m p r o v e m e n t s but not to e x c e e d
m a n y one year 5 per cent of the assessed value. I t m a y raise annually
such iurther sum, not exceeding 5 mills on t h e dollar, as m a y b e necessary for an interest and sinking fund to pay t h e funded d e b t of the
village. T h e village assessor makes an assessment of the village proper
at t h e same t i m e as assessment is made i n t h e townships. T h e assessor
and two qualified freeholders and electors of the village, appointed
annually b y t h e council, constitute t h e board of review of assessments.
Collection is made b y the village treasurer.
For fire protection unincorporated villages m a y vote a sum of $5,000, Fire protection
one-half payable b v t h e township at large and one-half b y t h e village,
j n A» c Ji r P 0 '
to b e raised b y taxation.
' r a l e a > m a =' e s '
Summer-resort associations m a y incorporate, and t h e property of a
«uch corporation i s subject to taxation, e x c e p t all houses of public
worship and all school buildings used e x c l u s i v e l y for school purposes,
the lot u p o n w h i c h t h e y stand, and t h e furniture therein, w h i c h are
e x e m p t . W h e n e v e r the real estate of a n y such association and t h e
cottages and buildings thereon shall b e assessed to the association and
taxes; paid, t h e association m a y a^ess, l e v y , and collect from its several
lessees, owners of cottages and buildings, such fair and just proportion
of t h e taxes thus l e v i e d and paid as the value of such cottages and
buildings shall bear to the total valuation of such real estate assessed
against t h e association. S u c h assessment b y the association is a d e b t
against t h e owner and i s a l i e n on the cottage or building.
SEC. 6. C o l l e c t i o n . — I n general, all taxes, State and local, e x c e p t By W O taxes
HM
those called "specific, 5 ' are collected b y the township or c i t y t r e a s - ^ n ^ l p ^ J i
urers, w h o are elected annually. T h e taxes d u e from taxpayers "become t i e s f o r * § e lina d e b t to the State, county, city, or township and are secured b y aquency.
lien on t h e property, attaching on t h e 1st d a y of December. Taxes
are d e l i n q u e n t on tHe 10th of January, w h e n t h e collection fee becomes
4 per cent; b u t if the treasurer is apprehensive of the loss of a n y personal
t a x h e m a y proceed to collect i t b y beizing t h e property and bringing
suit in December, i n which case the collection fee is 4 per c e n t . After
t h e 10th of .Tanuarv t h e treasurer makes a personal demand on each
taxpayer w h o i s delinquent, and i n case payment is not made h e collects b y seizure and sale. T h e respective portions of t h e State and
county are turned over to the county treasurer, w h o transmits the
S t a t e s portion to t h e State treasurer/ T h e township treasurer is required to return to the county treasurer as d e l i n q u e n t all taxes which




198

TAXATION AND REVENUE l.AWb—MICHIGAN.

he lb unable to collect. Cities may make then collections m two
installment^.
\ o state or See. 7. Poll taxes.—There i-» no State oi countv poll tax.
P
taxes?
The village council has tho powei to kn j on all male between the
Village tax for age^ of 21 and 50, except active member of the fire department, a
hiuhwajs.
p 0 n tax ot SI, which is paid into the genpal highway fund
Roa
* , , l ^ e r y peison liable to work on the highways i- lequned to work
commutation. t h ( j w h o l e n u m l ) e r o f c l a y s foi which he shall ha\e been a^e-bed unle^
he elects to pay commutation money at the late of S2 for each day
a«*e4$od to the overseer of the district. Kverv o\eiteei is authorized
to leqtine a cart, wagon, plow, seiapei, or toad machine, ^ith a yoke
of oxen oi span of hor&ea and a man to manage same, to be furnished
by any peison having the ^amc withm his district who ^hall have
been a^e^ed and shall be liable foi highway labor for tlnee days or
moie, and each implement, team, oi man furnished shall be deemed
equivalent to one day's labor, but anyone who furnishes a load machine
may receive additional compensation, not to exceed $0 per day foi
one machine and team to manage tame. Any pel ton who iefuse& or
lails to w ork or commute or iurni-h the team oi equipment lequiied
hhall be penalized a^ follow.- For wholly refusing to comply with such
i equation, i>3.50 for each day; foi omitting to furnish a cart, wagon,
plow, or sciaper, SI.25 for each day, foi omitting to fumi-h a yoke of
oxen oi span ok hoites, $1.50 for each day, toi omitting to furnish a
man to manage the same, $1.50 for each day
i hipDosed t&X l s S e c " 8* Inheritance tax.—A tax is imposed upon the tiansfer of
*
any property, real or personal, of the value of $100 or over, or of any
inteiest therein or income therefrom, in trust or otherwise, to persons
or corpoiations not exempt by law from taxation on leal or personal
property, when the transfer is by will or by the intestate laws of the
State, from any person dying seized or possessed of the property while
a lesident of this State; when transfer is by will or intestate laws of
the State, of pioperty within the State, ana the decedent was a nonlesident at tho time of his death; when the tiansfer i> of property made
by a resident or by a noinevident, when such nomesident s proper t>
is within the State, by deed, grant, bargain bale, or gift, made in
contemplation of death or intended to take efiect after death, whenever a power of appointment deiived from any disposition of property
is exercised, or where one fails to exercise such power of appointment
in the time provided for.
Tax rate: when This tax is at the rate of 5 per cent upon the cleai market value of
paj able.
the property, is payable to the county treasurer, and becomes a lien
upon such property until paid. The tax becomes due upon the death
of the decedent, a discount of o per cent being allowed if paid within
12 months If not paid within 18 months, interest at the rate of 8 per
cent is added from the acciuing thereof.
Property c\- Exempt is property passing to the grandfather^ grandmother, father.
emi>t#
mother, husband, wife, child, brother, sister, wife or widow of a son,
husbaml of a daughter, or adopted child, or to or for the use of any
lineal descendant, or person to whom the decedent stood in the
mutually acknowledged relation of parent at or before the child's
seventeenth birthday to date of decedent's death, unless it is personal
pioperty of the clear market valuo of $2,000 or over or $5,000 or over
in case of transfer to the wife, in which case the entire amount is
Tax rates in taxed at the rate of 1 per cent of the clear market value When the
certain uses, transfer is to or for the use of collateral relations or strangers in blood
who aie aliens not residing in the United States, or to or for the use of
any corporation which is not chartered by authority of the United
States or any State, a tax of 25 per cent is levied and collected. When
the market value exceeds $50,000, but is under $500 000, the rate is
twice the above on the excess. When it exceeds $500 000 the rate is
three times the above on the excess. These secondary rates do not
apply tto xca&es or t h e u s e the t lprimary rate of 25 per cent is imposed
in which
use
of
Tlie
a
is
ie S t a t e a n d ia
stat£
*
applied to educational
purposes and to the payment of the interest and principal of the State




T A X A T I O N A N D E E YE H U E

LAWS—MICHIGAN.

199

SEC. 9. C o r p o r a t i o n t a x e s . — M o s t corporations are t a x e d u n d e r t h e w Corporations
g e n e r a l p r o p e r t y t a x . S p e c i a l p r o v i s i o n s are m a d e i n t h e case of c e i to proper?r
t a i n p u b l i c - s e r v i c e corporations, i n s u r a n c e c o m p a n i e s , r i v e r - i m p r o v e - tax.
m e n t c o m p a n i e s , a n d k i n d r e d organizations.
T h e p r o p e r t y of t h e s e p u b l i c - s e r v i c e corporations ( w h i c h i n c l u d e Public sen ice
railroad, u n i o n s t a t i o n a n d d e p o t , t e l e g r a p h a n d t e l e p h o n e c o m p a n i e s , c o r P ° r a t l o n s s l e e p i n g car. e x p r e s s , c a i l o a n i n g , s t o c k car, refrigerator, fast freight,
a n d all o t h e r c o m p a n i e s o w n i n g , l e a s i n g , or o p e r a t i n g cars) i s assessed
o n t h e S t a t e a s s e s s m e n t roll a t t h e i r t r u e c a s h v a l u e as d e t e r m i n e d b y
t h e S t a t e b o a r d of assessors
T a x e s are l e v i e d o n t h i s a s s e s s m e n t at
t h e rate d e t e r m i n e d b y t h e board, w h i c h i s to b e t h e average rate of
t a x a t i o n m t h e S t a t e for S t a t e , c o u n t y , t o w n s h i p , s c h o o l , a n d m u n i c i p a l
purposes.
S p e c i a l t a x e s are i m p o s e d u p o n t h e f o l l o w i n g classes of corporations: r a fion ta \ e s n ) < V
Insurance companies Foreign life and ali plate glass, accident, livestock, steam boiler'
and fidelity insiuance compames, 2 per cent of the gross premiums received m the State;
on foreign fire, " Lloyds," automobile, and marine insurance compames, 3 per cent. A
retaliatory tax is laid on insurance compames incorpoiated in States which levy heaviei
taxes on Michigan companies
Ruer improiement companies1 One per cent per annum on paid-up capital. Reciprocal or intermsurance compames, annual license fee of 2 per cent on gross premiums
or deposits for the preceding calendar year, after deductmg all amounts distributed to
subscribers. This tax is m lieu of all other taxes of w hate^ er character m State
Building and ban associations Annual proilege fee, 1 mill upon each dollar of paidin capital and legal reserve, not exceeding ^2,000 m any case.
Mining corporations. Annual prmlege fee,
mills on each dollar of fair avciage
value of issued capital stock, minimum fee, $50, maximum, $10,000
Canal corporations Annual tax, three-fourths of 1 per cent on amount of capital
stock paid m or secured to be paid, m lieu of all State, county, tow nship, or other taxes
on capital stock and on all the real and personal property m which the capital stock is
invested.
T h e t a x o n railroad a n d k i n d r e d c o m p a n i e s i s a l i e n u p o n all t h e Tax on railp r o p e r t y of t h e corporations a n d i s p a y a b l e t o t h e S t a t e treasurer o n J r e ^ ^ ^ p ^ j ^ " "
t h e 1st d a y of J u n e , a n d if n o t p a i d b e f o r e t h e 1st of J u l y bears i n t e r e s t
a t t h e r a t e of 1 p e r c e n t a m o n t h . T h e y are m l i e u of all o t h e r t a x e s
e x c e p t s p e c i a l a s s e s s m e n t s a n d s p e c i f i c t a x e s . T h e s e t a x e s are coll e c t e d b y t h e S t a t e treasurer a n d a p p l i e d i n p a y i n g t h e i n t e r e s t o n
t h e primary school, university, and other educational funds, and intere s t a n d p r i n c i p a l of t h e S t a t e d e b t , i n t h e order r e c i t e d .
SEC. 10. B u s i n e s s , o c c u p a t i o n a l , p r o f e s s i o n a l , a n d i n i s e e l l a - state LICENSES
n e o u s l i c e n s e t a x e s a n d f e e s . — T h e State imposes the following
l i c e n s e t a x e s a n d fees1. O n c e r t a i n b u s i n e s s a c t i v i t i e s , a n n u a l l y u n l e s s o t h e i w i s e s t a t e d
On
bushier
activities.
Automobiles, dealers m used, §5
Canning and preserving compames, $25
Commercial feeding stuffs, sale of, each br^snd, $20
Commercial fertilizers retailing for more than $10 per ton, manufacturers, importers,
and agents, each b r j n d , $20.
Commission merchants, in cities of less than 20,000 population, $13; o\er 20,000, 523
Druggist, permit to sell liquors on prescription, SL
Employment agency, m citv of leas than 200,000 population, §2o, over 200,000, $100
Fishing industry, see Miscellaneous licenses.
Frogs, propagating and selling, Si
Hawkers and peddlers, on foot, So; one horse, $20, more than one horse, $-10, on railroad or steambo it Si00, taking orders, S50 Ex-soldiers and sailors may peddle without paving a heen.se fee Township boards in the upper peninsuUr may also license
hawkers and peddlers at not to exceed $100 per annum.
Ice cream, sale of, S3.
Itinerant vendor S25 Municipal licenses may also be required at a rate equal to the
percentage of tax levied for all other municipal taxation, based on the value of goods to
be sold.
Milk or cre?m, dealer m, SI.
Money or credits, loan of, not exceeding $300 m amount with interest at more than
7 per cent per annum, $100.
Nursery, to opente,
Soft drmks —Wholesale manufacturers of soft drinks operating within the State pav
an annual license fee of $25, An inspection fee of $25 is assessed against each brand of
soft drink sold wit Inn the State, but manufactured without For the sale of each so<Uwater sirup or extract a license fee of $5 must be paid annually. The^e fees are collected
annually by the food and drug commissioner and turned into the State treasury
2. O c c u p a t i o n a l a n d p r o f e s s i o n a l l i c e n s e s for w h i c h e x a m i n a t i o n l o a
r0ffess!r>nai
t e s t q u a l i f i c a t i o n of a p p l i c a n t s is g e n e r a l l y r e q u i r e d b y S t a t e b o a i d s j i c e i * ; e s
of examiners:
nations.
Accountant certified public, $25,
Architects, engineers, and surveyors, S20, renewal
ery fiv