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Chargement... Popular Government, Vol. 22: November, 1955 (Classic Reprint)par Albert Coates
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Excerpt from Popular Government, Vol. 22: November, 1955The issue can best be raised with a particular kind of taxpayer or class of taxpayers in mind. I am thinking of those who own property and do business in more than one place, more than one county, more than one town. If the discount pat tern is uniform throughout the state these taxpayers will adjust their business and accounting practices to meet that pattern; if the discount pattern varies from location to loca tion (not to say from one session of the legislature to another) the tax payer must make a series of busi ness and accounting adjustments which, it can be argued with force, place him at a distinct disadvantage. Perhaps the new taxpayer or the one who first meets this situation will feel the discrimination most sharply. So long as the state itself imposes no property tax for administration by local units of government the question of the constitutionality of local variants from the state-wide law runs little risk of judicial testing, but whether they do violence to the spirit if not the letter of the Constitution's uniformity requirement is still a ser ious question for those concerned with law-making in this state.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. Aucune description trouvée dans une bibliothèque |
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