Minimizing Taxes

Cover Minimizing Taxes
Minimizing Taxes
John H John Harold Sears
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E. 295, 75 Am. St. Rep. 168. The net receipts of foreign fire, marine, and inland navigation insurance companies, are taxed as prop- erty is taxed.
(b) Exemptions In addition to all public property, are : All property of institutions of learning or of purely public charity; all church property, actually and exclusively used for church purposes, cemeteries, and free public libraries; all property used by societies for agricultural, horticultural, mechanical, and philosophical purposes, when not
...used for pecuniary profit; property of the fire department 238 SYNOPSES OF TAX SYSTEMS (c) Assessment In general, there is but one assessment for state, county, and municipal purposes, and that is made by the town and district assessors, or, in counties not under township organi- zation, by the county assessor, or, when made by any other body, as in a few instances by the Tax Commission, it is ap- portioned to the towns and districts as if so made. The as- sessment depends very largely upon the sworn statement or list made by the taxpayer, who is required to list his property at its full cash value.

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