[DOWNLOAD] "Cream Wheat Company v. County Grand Forks" by Supreme Court of the United States " eBook PDF Kindle ePub Free
eBook details
- Title: Cream Wheat Company v. County Grand Forks
- Author : Supreme Court of the United States
- Release Date : January 01, 1920
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
By the statutes of North Dakota, as construed by the Supreme Court of the State, a manufacturing corporation organized under its laws is taxed in the following manner: Its real and personal property within the State is assessed like that of an individual. In addition there is assessed against it an amount equal to the aggregate market value of its outstanding stock less the value of its real and personal property and certain indebtedness. The corporation in submitting its list of property for purposes of taxation is required to enter this additional amount as "bonds and stocks" under item 23 in the prescribed statutory schedule. On this additional amount, as upon the value of its real and personal property, the corporation is taxed at the same rate and in the same manner as individuals are upon their property. The statute does not in terms impose a franchise tax as distinguished, or separated, from a tax on personal property, but the Supreme Court of
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