The Taxation of Corporations in Massachusetts
The Taxation of Corporations in Massachusetts
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84 4. 9 14. 82 . 047 1904 4. 86 5. 1 1342 . 049 *See A. E. Pillsbury, Argument for the Association of Massachusetts Gas Companies, etc. , Boston, 1903.
^ For individual companies the rate of taxes on the basis of the local valuation as compared vi^ith the local rate on property for 1903 and 1904, indicates that these companies pay more than a tax on tangible property. Thus the Edison Company (Boston) paid on the basis of its valuation at the rate of $26. 52 in 1903 and $29. 39 in 1904, whereas ...the property rate was respectively $14. 80 and $15. 20. The Lowell Company paid $30. 99 in 1904 when the local rate was $20. 00. On the other hand, for some cities the difference is not so marked, the Cambridge Com- pany paying $19. 74 when the local rate was $17. 90; the Worcester Company $19. 74 ^s against a local rate of $17. 40.
132 CORPORATION TAXES IN MASSACHUSETTS [532 of electric companies, about one-third of the total taxes are paid on the corporate excess, electric companies pay- ing $193, 091 and part of the $23, 438 paid by gas and electric companies.
What to read after The Taxation of Corporations in Massachusetts?
You can find similar books in the "Read Also" column, or choose other free books by Harry G Harry George Friedman to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
84 4. 9 14. 82 . 047 1904 4. 86 5. 1 1342 . 049 *See A. E. Pillsbury, Argument for the Association of Massachusetts Gas Companies, etc. , Boston, 1903.
^ For individual companies the rate of taxes on the basis of the local valuation as compared vi^ith the local rate on property for 1903 and 1904, indicates that these companies pay more than a tax on tangible property. Thus the Edison Company (Boston) paid on the basis of its valuation at the rate of $26. 52 in 1903 and $29. 39 in 1904, whereas ...the property rate was respectively $14. 80 and $15. 20. The Lowell Company paid $30. 99 in 1904 when the local rate was $20. 00. On the other hand, for some cities the difference is not so marked, the Cambridge Com- pany paying $19. 74 when the local rate was $17. 90; the Worcester Company $19. 74 ^s against a local rate of $17. 40.
132 CORPORATION TAXES IN MASSACHUSETTS [532 of electric companies, about one-third of the total taxes are paid on the corporate excess, electric companies pay- ing $193, 091 and part of the $23, 438 paid by gas and electric companies.
What to read after The Taxation of Corporations in Massachusetts?
You can find similar books in the "Read Also" column, or choose other free books by Harry G Harry George Friedman to read onlineMoreLess
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