Volume 379, Page 3025 View pdf image (33K) |
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REVENUE AND TAXES 3025
(d) Except as in this Article otherwise provided, a trustee, executor,
(e) An executor, trustee, guardian or other fiduciary distributing
Classification of Taxes.
1929, ch. 226, sec. 4. 1935, ch. 302, sec. 4. 1939, ch. 277, sec. 18.
4. The taxes imposed by this Article shall be divided into (1) ordinary
(a) Tax on deposits of savings banks.
(b) Gross receipts tax.
(c) Tax on official commissions.
(d) Tax on commissions of executors and administrators.
(e) Inheritance tax.
(f) Bonus tax on corporations.
(g) Tax on franchise to be a corporation.
(h) Franchise tax on foreign corporations.
(i) Income tax.
Cited in the matter of the appeal of the Fidelity Trust Co. from the action of the
ORDINARY TAXES.
On What Assessments to Be Levied.
An. Code, 1924, sec. 1. 1912, sec. 1. 1904, sec. 1. 1888, sec. 1. 1841, ch. 23.
5. All ordinary State, county and city taxes shall be levied upon assess-
Cited in the matter of the appeal of the Fidelity Trust Co. from the action of the
This section referred to in construing chapter 264 of acts of 1933, authorizing
See footnote to sec. 1.
What Shall Be Taxed and Where.
An. Code, 1924, sec. 2. 1912, sec. 1. 1904, sec. 2. 1888, sec. 2. 1841, ch. 23. 1852, ch. 337,
sec. 1. 1874, ch. 483, sec. 2. 1880, ch. 122. 1888, ch. 242. 1896, ch. 120. 1924,
ch. 264, sec. 2. 1929, ch. 226, sec. 6. 1939, ch. 277, secs. 17 and 19,
ch. 387, secs. 3 and 4, and ch. 434.
6. The following property, except as in the next two succeeding sections
(1) All real properties in this State, by whomsoever owned, in the |
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Volume 379, Page 3025 View pdf image (33K) |
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