INDEX TO PART II. A Consult separate indices to each part of the book. PAGE 198 Advertisement to sell special franchises, when insufficient.... 206 consideration to be given nature of management in.. Attorney general to designate counsel in certiorari proceedings..... C Consult separate indices to each part of the book. 199 195 Capitalization, rate of for net earnings (See ASSESSMENT). petition for writ of.. when defective when right to review is lost... when right to review is not lost.. 181 189 189 190 191 191 return in burden is on relator in.... court may order re-valuation in. ....... PAGE 191 191 192 local assessors cannot intervene in over-valuation in proceedings on.. 192 188 Constitutionality of special franchise tax. 171 Counsel to be designated by attorney general in certiorari proceed- 195 195 D Consult separate indices to each part of the book. 181 198 180 180 Deductions, from special franchise tax for local purposes. 195 payment in the nature of a tax, when allowed as a. 196 Deduction in application of net earnings rule... 202 Definition of special franchise tax..... 168 Department of Taxes and Assessments (See NEW YORK CITY). Depreciation (See ASSESSMENT) ... .... 180 Deterioration, allowance out of gross earnings for, under net earnings 203 E Consult separate indices to each part of the book. 185 F Consult separate indices to each part of the book. Federal license tax does not relieve a corporation from special fran- 175 Final valuations of special franchise to be fixed.. 187 181 Full value, presumption in favor of assessment at. 194 H Consult separate indices to each part of the book. Hearing of special franchise tax assessment.. notice of, to be given..... 187 187 PAGE of hearing 187 165 212 History of special franchise tax.. Holding company, application of net earnings rule in case of....... I Consult separate indices to each part of the book. L Consult separate indices to each part of the book. N Consult separate indices to each part of the book. 175 198 206 206 210 211 212 .. 212 188 allowance of claims for personal injuries.... allowance for return on investment in tangible property in. illustrations of tangible property.. application by a holding company under..... New York City, department of taxes and assessments to receive state- Consult separate indices to each part of the book. Consult separate indices to each part of the book. Payment in the nature of a tax, when deducted.... Consult separate indices to each part of the book. Railroad, telephone, telegraph and pipe line companies, apportionment 177 Return on investment in tangible property, allowance for under net Consult separate indices to each part of the book. interstate commerce does not relieve a corporation from the..... 175 federal license tax does not relieve corporation from... 175 State Board of Tax Commissioners, to receive report.. 186 Consult separate indices to each part of the book. of valuation of 177 .... 188 Telegraph, telephone, railroad and pipe line companies, apportionment Town clerk to receive statement of special franchise valuation.. U Consult separate indices to each part of the book. Uncollectable accounts (See ASSESSMENT). W Consult separate indices to each part of the book. 181 190 190 INDEX TO PART III. A Consult separate indices to each part of the book. PAGE Account, revision of by comptroller . . . . . . . Action not to be maintained by foreign corporation until license tax 284 226 for recovering state tax.... 300 Actual or intrinsic value of capital stock, how ascertained... 244 Amendments of 1906 and 1907 to Franchise Tax Law discussed. 234 Appeal in certiorari 297 Application for revision, pre-requisite to writ of certiorari. 292 Assembling of parts is not manufacturing.. Asphalt company making a new compound is manufacturing.. Assignment by corporation of credit on resettlement... market price, how ascertained.. B Consult separate indices to each part of the book. 260 260 264 284 300 244 244 Book value does not govern in computing franchise tax. 245 Books and records of corporation may be examined by comptroller.... 280 263 Brokers, foreign corporation is not engaged in business when carrying 255 Burden of proof on corporation on re-hearing. 285 in certiorari 295 |