INDEX TO PART II. A Consult separate indices to each part of the book. PAGE Advertisement to sell special franchises, when insufficient... of franchise Assessment of special franchises, statute regulating. valuation of special franchises, how determined. 206 177 178 179 179 179 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. 181 189 189 190 191 191 192 local assessors cannot intervene in over-valuation in proceedings on.. Constitutionality of special franchise tax.. 188 171 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.. Department of Taxes and Assessments (See NEW YORK CITY). 168 .... 180 Deterioration, allowance out of gross earnings for, under net earnings 203 E Consult separate indices to each part of the book. F Consult separate indices to each part of the book. Federal license tax does not relieve a corporation from special fran- 185 Final valuations of special franchise to be fixed. Franchise tax to be deducted (See Assessment). Full value, presumption in favor of assessment at. 175 187 181 194 H Consult separate indices to each part of the book. Hearing of special franchise tax assessment.. 187 notice of, to be given.... 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. Local improvement, special franchise not assessable for a.. 175 198 N Consult separate indices to each part of the book. allowance for return on investment in tangible property in.. 206 New York City, department of taxes and assessments to receive state- 188 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.... 196 Pipe line, railroad, telegraph and telephone companies, apportionment 177 Publicity and filing of special franchise tax report.. 186 R 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. 185 ... 203 177 188 Taxes, when deducted under net earnings rule...... Telegraph, telephone, railroad and pipe line companies, apportionment of valuation of Town clerk to receive statement of special franchise valuation.. U Consult separate indices to each part of the book. Uncollectable accounts (See ASSESSMENT).. W 181 Consult separate indices to each part of the book. Writ of certiorari for reveiw of special franchise assessment. . . . . . 190 190 INDEX TO PART III. A Consult separate indices to each part of the book. Account, revision of by comptroller.... Action not to be maintained by foreign corporation until license tax for recovering state tax.. Actual or intrinsic value of capital stock, how ascertained... PAGE 284 226 300 244 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 Assignment by corporation of credit on resettlement.... market price, how ascertained... B Consult separate indices to each part of the book. 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 |