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The Law Of Corporations In Texas - As Contained In The Latest Statutes And Session Laws, And As Interpreted By The Highest Courts (1902) (Hardcover)
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The Law Of Corporations In Texas - As Contained In The Latest Statutes And Session Laws, And As Interpreted By The Highest Courts (1902) (Hardcover)
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for free. This is an OCR edition with typos. Excerpt from book:
taxed in proportion to its value. The legislature may impose a poll
tax. It may also impose occupation taxes, both upon natural persons
and upon corporations other than municipal, doing any business in
this state. It may also tax incomes of both natural persons and
corporations, other than municipal; the occupation tax levied by
any county, city or town for any year, on persons or corporations
pursuing any profession or business, shall not exceed one-half of
the tax levied by the state for the same period on such profession
or business. Const., art. VIII, sec. 1. 577. Constitutional
provision?All property, whether owned by persons or corporations,
shall be assessed for taxation and the taxes paid in the county
where situated. Const., art . VIII, sec. 11. 578. Constitutional
provision?The power to tax corporations and corporate property
shall not be surrendered or suspended by act of the legislature, by
any contract or grant to which the state shall be a party. Const.,
art . VIII, sec. 4. 579. Ad valorem taxes.?Corporations are subject
to the same ad valo): rn taxes as individuals and general tax laws
applicable to individuals are applicable to them. (1) All the
taxable property of a private corporation has been reached when the
full value of its real and personal property has been taxed, and to
tax its right to exist which has been granted to it by charter, for
which it has been compelled to pay, would be double taxation and
unauthorized. State v. A. f t N. W. Ry. Co., 62 S. W. 1050; S. W.
T. f t T. Co. v. Meerscheidt, 65 S. W. 381. 580. Assessing
property?All railroad, telegraph, plank road and turnpike companies
shall list all of their real and personal property, giving the
number of miles of roadbed and line in the county where such
roadbed and li...
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